Core Viewpoint - The company, Xiaoyu Yingtong (00139.HK), announced a proposal for a special cash dividend to be paid to shareholders based on their respective holdings as of the record date, with specific amounts outlined for both existing and new shares [1]. Summary by Relevant Sections - **Dividend Announcement** - The board of directors has proposed a special cash dividend of approximately 1.14 HKD per 100 existing shares, which translates to about 22.8 HKD per 100 new shares after the capital reorganization [1]. - Shareholders holding 14,000 existing shares will receive approximately 1.59 HKD, while those holding 10,000 new shares will receive about 22.8 HKD following the capital reorganization [1].