博深股份2025年度利润分配预案详细解读

一、公告概述

博深股份有限公司（证券代码：002282）于2026年3月13日召开了第七届董事会第三次会议，审议通过了《2025年度利润分配预案》。该预案尚需提交股东大会审议。此次分配方案明确了现金分红安排、利润分配比例及相关财务数据，对全体股东具有重要意义，可能对公司股价产生影响。

二、利润分配预案详细内容

• 2025年度，母公司实现净利润80,893,884.34元，合并口径归属于上市公司普通股股东的净利润为154,674,352.94元。
• 公司年初未分配利润为215,055,234.20元，扣除2024年度分红和法定公积金提取后，2025年末母公司可供股东分配的利润为182,492,060.51元，合并报表口径为910,880,127.00元。
• 根据《关于编制合并会计报告中利润分配问题的请示的复函》相关规定，为避免超分配风险，利润分配以母公司口径为基础。
• 2025年度利润分配方案：以截至公告日公司总股本526,838,348股为基数，向全体股东每10股派发现金股利1.50元（含税），共计分配现金股利79,025,752.20元。分配总额未超过可供分配的利润。
• 本年度不进行资本公积转增股本，不分配股票股利。
• 如公司总股本在分配前发生变动，将按分配总额不变原则调整分配比例。

三、现金分红及相关数据分析

分红政策的重要点： 2025年度现金分红总额占归属于母公司股东净利润的比例为51.09%，未触及深圳证券交易所相关风险警示条款。公司2024、2025年度经营性金融资产等风险资产占总资产比例分别为6.18%、4.75%，均远低于50%警戒线，财务结构较为稳健。

税收政策：

• A股合格境外机构投资者（QFII、RQFII）及持有限售股的个人、基金扣税后每10股派1.35元（税率10%）；
• 持有非限售股的个人、基金按差别化税率征收，持有1个月以内补缴0.3元（20%），1个月以上至1年补缴0.15元（10%），超过1年不补税。

四、对投资者和股价的潜在影响

• 高分红率（51.09%）显示公司持续稳定的现金回报能力，有助于提升股东回报预期。
• 公司利润分配政策连续稳定，符合相关法规及公司自身章程，显示管理层对股东利益的重视，有利于市场对公司治理和财务稳健性的认可。
• 本次分红方案未涉及股票股利及资本公积转增，分红政策更为保守，有利于公司长期资金安全。
• 公司三年累计现金分红高于年均净利润30%标准，远超市场多数上市公司，或提升公司在投资者中的吸引力。

五、后续流程及注意事项

• 本次利润分配预案需提交股东大会审议通过后方能实施，投资者需关注后续股东大会进展。
• 分红基准日及实施细则（如股权登记日、除息日等）后续将另行公告，建议投资者密切关注。

六、总结

博深股份2025年度利润分配预案延续公司高分红传统，显示出良好的盈利能力和现金流管理水平。方案通过后，将对当前及潜在股东构成积极信号，可能推动公司股价表现。建议投资者持续关注相关公告及后续实施细节。

免责声明：
本文仅为信息披露及新闻解读，不构成任何投资建议。投资者据此操作，风险自负。请以公司正式公告及相关文件为准。

English Version

Detailed Analysis of Bosun Co., Ltd. 2025 Dividend Distribution Plan

1. Overview of the Announcement

Bosun Co., Ltd. (Stock Code: 002282) held the third meeting of its seventh board of directors on March 13, 2026, and approved the “2025 Profit Distribution Plan”. The plan still requires approval by the general meeting of shareholders. This distribution plan clarifies cash dividend arrangements, profit distribution proportions, and relevant financial data, which are significant to all shareholders and may impact the company’s share price.

2. In-Depth Details of the Dividend Plan

• For 2025, the parent company achieved a net profit of RMB 80,893,884.34, and the consolidated net profit attributable to ordinary shareholders was RMB 154,674,352.94.
• The beginning unallocated profits amounted to RMB 215,055,234.20. After deducting the 2024 dividend and statutory reserves, the parent company’s distributable profit as of the end of 2025 is RMB 182,492,060.51, and on a consolidated basis, RMB 910,880,127.00.
• To avoid over-distribution risk, the parent company figure is used as the basis for distribution, in accordance with the relevant regulatory response.
• The 2025 dividend proposal: Based on the current total share capital of 526,838,348 shares, a cash dividend of RMB 1.50 (tax inclusive) per 10 shares will be paid to all shareholders, totaling RMB 79,025,752.20. The total does not exceed the distributable profits.
• No bonus shares or capital reserve to share capital conversion is proposed for the year.
• If the share capital changes before the dividend implementation, the distribution ratio will be adjusted, keeping the total amount unchanged.

3. Cash Dividend and Financial Data Analysis

Key Policy Points: The 2025 cash dividend accounts for 51.09% of net profit attributable to the parent company’s shareholders, and does not trigger any regulatory risk warning. The ratio of risky financial assets to total assets for 2024 and 2025 is 6.18% and 4.75%, both far below the 50% threshold, indicating a sound financial structure.

Tax Policy:

• For QFII/RQFII and individuals/funds holding restricted shares, the after-tax dividend is RMB 1.35 per 10 shares (10% tax).
• For unrestricted A-share holders and funds, a differentiated tax is applied: within 1 month, supplementary tax of RMB 0.3 per 10 shares (20%); from 1 month to 1 year, RMB 0.15 (10%); over 1 year, no supplement.

4. Potential Impact on Investors and Share Price

• A high payout ratio (51.09%) signals stable cash returns, likely to improve shareholder expectations.
• The consistent dividend policy, fully compliant with regulations and the company charter, reflects management’s focus on shareholder interests and financial prudence, which may be valued by the market.
• No bonus shares or capital reserve conversion means the company is conservative, favoring long-term financial safety.
• The three-year cumulative cash dividend far exceeds the 30% average net profit standard, outperforming many listed companies and potentially enhancing investor appeal.

5. Next Steps and Investor Reminders

• The plan requires shareholder meeting approval. Investors should watch for further meeting updates.
• Key dates such as the record date and ex-dividend date will be announced later. Please stay tuned for future notices.

6. Summary

Bosun’s 2025 dividend proposal continues its high dividend tradition, reflecting strong profitability and cash flow management. If approved, the plan will send a positive signal to current and potential shareholders and could support the share price. Investors are advised to follow subsequent announcements and implementation details.

Disclaimer:
This article is for information and news interpretation only and does not constitute investment advice. Investors operate at their own risk. Please refer to official company announcements and documents.

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