山西兰花科技创业股份有限公司2026-2028年股东分红回报规划及政策解读

山西兰花科技创业股份有限公司发布2026-2028年股东分红回报规划

山西兰花科技创业股份有限公司近日公布了2026—2028年股东分红回报规划。本次规划旨在积极回报股东，增强利润分配政策的透明度和可操作性，保护投资者合法权益。该规划依据《公司法》、《上市公司监管指引第10号——市值管理》以及《上市公司现金分红监管指引》等法律法规和公司章程制定。

一、规划制定背景及考虑因素

公司重视平稳、健康及可持续发展，综合分析经营实际、股东意愿、社会资金成本、外部融资环境及现金流状况，建立持续、稳定、科学的投资回报机制。
确保利润分配政策的连续性和稳定性。

二、规划制定原则

遵循国家法律及公司章程，充分考虑中小股东和独立董事意见。
兼顾公司长远利益及投资者回报，保证政策连续性和稳定性。

三、规划制定周期及审议程序

董事会结合利润分配政策和实际情况制定规划，至少每三年重新审议一次。
审议时充分考虑公司各项因素，以及股东和独立董事意见，决定是否调整政策。

四、2026-2028年度股东分红回报规划详细内容

利润分配方式：
- 根据年度盈利状况，采用现金、股票或现金与股票结合方式分配利润，或法律允许的其他方式。
- 满足现金分红条件时优先采用现金分红方式。
- 股票股利需具备公司成长性、每股净资产摊薄等合理因素。
- 公司可进行中期现金分红，年度股东会审议并批准相关条件及上限。
- 董事会可据当期盈利、现金流、发展阶段及资金需求提议中期分红。
现金分红条件及比例：
- 公司累计未分配利润期末余额为正，且当期可分配利润为正且现金流满足正常经营和可持续发展。
- 原则上每年一次现金分红，现金分红比例不低于当年归属于母公司所有者净利润的30%。
股票股利发放条件：
- 公司经营状况良好，且董事会认为股票价格与股本规模不匹配、股票股利有利于全体股东整体利益时，在满足现金分红条件下可提出股票股利分配预案。
- 采用股票股利需具备公司成长性、每股净资产摊薄等真实合理因素。
差异化分红政策：
- 董事会综合考虑行业特点、发展阶段、经营模式、盈利水平以及重大资金支出安排等因素，提出差异化现金分红政策。
- 公司处于成熟期且无重大资金支出安排时，现金分红比例最低为80%。
- 公司处于成熟期且有重大资金支出安排时，现金分红比例最低为40%。
- 公司处于成长期且有重大资金支出安排时，现金分红比例最低为20%。

五、其他重要事项

未尽事宜将依照法律法规及公司章程执行。如与新法律法规或修改后的章程冲突，则按最新规定执行。
规划由董事会制定，自股东会审议通过之日起执行。

投资者须知及可能影响股价的要点

分红比例明确，现金分红最低30%，最高可达80%。这对于投资者来说，意味着未来三年公司将采取稳定且较高比例的现金分红，增强股东回报预期。
公司可进行中期现金分红及股票股利分配。此举有助于提升流动性及市场关注度，可能对股价产生积极影响。
差异化分红政策出台。根据公司发展阶段和资金需求，分红比例有所调整，体现公司对资本市场和股东利益的重视。
规划周期及审议机制透明。每三年审议一次，充分吸纳股东及独立董事意见，保证政策适应市场变化。
规划执行与最新法律法规及公司章程保持一致。增强政策的合法性和稳定性，降低未来政策变动风险。

结论

本次分红回报规划明确了未来三年山西兰花科技创业股份有限公司的利润分配模式、分红比例及条件，体现公司对股东回报的高度重视和承诺。此次规划提升了公司治理透明度，有助于增强市场信心，可能对公司股价产生积极影响，值得投资者重点关注。

免责声明：本文内容仅供参考，不构成投资建议。投资者应结合自身情况及市场环境，谨慎决策。公司未来分红政策及业绩表现受多种因素影响，风险自担。

Shanxi LanHua Technology Venture Co., Ltd. Announces 2026-2028 Shareholder Dividend Return Plan

Shanxi LanHua Technology Venture Co., Ltd. has released its shareholder dividend return plan for 2026-2028, aiming to actively reward shareholders and enhance transparency and operability of its profit distribution policy. The plan is formulated based on the Company Law, CSRC regulatory guidelines, and the company’s articles of association.

1. Background and Key Factors

The company prioritizes stable, healthy, and sustainable development, comprehensively analyzing operational realities, shareholder demands, capital costs, external financing environment, and cash flow to establish a continuous, stable, and scientific return mechanism.
Ensures continuity and stability of profit distribution policy.

2. Policy Principles

Complies with national laws and articles of association, considers opinions of minority shareholders and independent directors.
Balances long-term corporate interests and investor returns, ensures policy continuity and stability.

3. Policy Cycle and Review Process

Board reviews and revises the plan at least every three years, considering previous execution and inputs from shareholders and independent directors.

4. 2026-2028 Shareholder Dividend Return Plan Details

Profit Distribution Method:
- Based on annual profitability, profits may be distributed via cash, stock, or a combination, or other legal methods.
- Cash dividends are prioritized if conditions are met.
- Stock dividends require reasonable factors like company growth and per share net asset dilution.
- Mid-term cash dividends may be executed, with conditions and upper limits approved at annual shareholders’ meetings.
- Board may propose mid-term dividend based on profit, cash flow, development stage, and capital needs.
Cash Dividend Conditions and Ratio:
- Cash dividend once per year if undistributed profits and distributable profits are positive and cash flow supports normal operation and sustainability.
- Cash dividend not less than 30% of net profit attributable to parent company shareholders each year.
Stock Dividend Conditions:
- When operational status is good and board deems stock price mismatched with capital scale, and stock dividends benefit all shareholders, a stock dividend plan may be proposed, provided cash dividend conditions are met.
- Stock dividends require company growth and per share net asset dilution as reasonable factors.
Differentiated Dividend Policy:
- Board considers industry characteristics, development stage, operational model, profitability, and major capital expenditures to propose differentiated cash dividend policies.
- Mature stage with no major capital expenditures: minimum cash dividend ratio is 80%.
- Mature stage with major capital expenditures: minimum cash dividend ratio is 40%.
- Growth stage with major capital expenditures: minimum cash dividend ratio is 20%.

5. Other Key Matters

Uncovered matters will follow laws, regulations, and articles; if conflicts arise, latest legal norms and articles will prevail.
Plan is effective from board approval by shareholders’ meeting.

Investor Highlights and Potential Impact

Clear dividend ratio, minimum 30% cash dividend, up to 80%. This signals stable and high dividend payout, boosting shareholder returns.
Mid-term cash dividends and stock dividends possible. This may increase liquidity and market attention, positively impacting share price.
Differentiated dividend policy. Adjusts payout according to company stage and capital needs, showing commitment to shareholder value.
Transparent review and execution mechanism. Reviewed every three years, incorporating stakeholder feedback.
Plan aligns with latest laws and articles. Reduces risk of future policy changes.

Conclusion

This dividend return plan clarifies Shanxi LanHua’s profit distribution methods, ratios, and conditions for the next three years, demonstrating its commitment to shareholder returns. The plan improves governance transparency and may boost market confidence, potentially impacting share price positively.

Disclaimer: The content herein is for reference only and does not constitute investment advice. Investors should assess their own situation and market conditions before making decisions. Future dividend policies and performance are subject to various risk factors.