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山外山: 2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-10 11:37
Core Viewpoint - The company has approved a differentiated cash dividend distribution plan, proposing a cash dividend of 0.10 yuan per share (including tax) for the fiscal year 2024, which was approved at the annual shareholders' meeting on May 12, 2025 [1][2]. Dividend Distribution Plan - The company plans to distribute a total cash dividend of approximately 31,964,930.50 yuan (including tax), which represents 45.09% of the net profit attributable to shareholders for the year [2]. - The total share capital of the company is 321,315,646 shares, with 1,666,341 shares held in a repurchase account excluded from the distribution [2][3]. - The actual number of shares participating in the profit distribution is 319,649,305 shares, leading to a cash dividend of 0.10 yuan per share [3][4]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, while those holding for one year or less will have tax withheld upon stock transfer [5][6]. - For limited shares, the tax treatment varies based on the holding period, with a 10% tax rate applied to dividends for non-resident enterprises and QFIIs [7][8]. Important Dates - The key dates for the dividend distribution include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [1][5].