常熟市天银机电股份有限公司2025年度权益分派实施公告详解
【投资者关注重点】
天银机电（证券代码：300342）于2026年5月12日正式发布了2025年度权益分派实施公告，明确了现金分红方案、股权登记日、除权除息日及相关税收政策。公告细节如下：
- 分红方案：按照2025年12月31日总股本425,035,113股为基数，每10股派发现金0.2元（含税），合计派发现金股利8,500,702.26元。不送红股、不以资本公积转增股本。
- 分红时间：股权登记日为2026年5月18日，除权除息日为2026年5月19日。
- 分红对象：截至2026年5月18日下午深圳证券交易所收市后，在中国结算深圳分公司登记在册的全部股东。
详细分红及税收政策说明
- 对通过深股通持有股份的香港市场投资者、境外机构（含QFII、RQFII）以及持有首发前限售股的个人和证券投资基金，每10股派发现金0.18元（扣除10%红利税）。
- 持有首发后限售股、股权激励限售股及无限售流通股的个人股东，股息红利税实行差别化税率：公司暂不扣缴个人所得税，待个人转让股票时，根据持股期限计算应纳税额。具体如下：
- 持股1个月（含1个月）以内：每10股需补缴税款0.04元
- 持股1个月以上至1年（含1年）：每10股补缴税款0.02元
- 持股超过1年：无需补缴税款
- 证券投资基金红利税部分：香港投资者持有基金份额部分按10%征收；内地投资者持有基金份额部分实施差别化税率。
资金到账方式
公司委托中国结算深圳分公司代派A股股东现金红利，定于2026年5月19日通过股东托管证券公司（或其他托管机构）直接划入资金账户。
其他重要事项
- 本次利润分配不涉及送红股和资本公积转增股本，剩余可供分配利润将用于公司发展及以后年度分配。
- 公告明确，分红方案自披露至实施期间公司股本总额未发生变化，如总股本发生变动，将按照分配总额不变原则调整分配比例。
- 距离股东会通过分红方案时间未超过两个月，分红方案与股东会审议通过一致。
投资者特别关注事项
- 分红方案的实施将直接影响公司现金流与股东回报，短期可能对股价产生正面推动。
- 税收政策的差别化征收方式，尤其对个人持股者的税务影响需重点关注，持股期限将影响实际到手分红。
- 不送红股、不转增资本公积，意味着公司更注重现金分红，表明公司经营稳健，现金流充裕。
- 分红总额约850万元，分红率较低，但持续稳定分红利于增强投资者信心。
咨询与备查文件
投资者如有疑问，可联系公司证券部办公室（地址：江苏省苏州市常熟碧溪新区迎宾路8号，联系人：李燕，电话：0512-52690818，传真：0512-52691888）。备查文件包括年度股东会决议公告、董事会会议决议、中国结算深圳分公司确认文件、深交所要求的其他文件。
总结
此次分红公告明确了现金分红细节与税率政策，短期内有利于股东回报并可能提振股价。投资者需重点关注税务政策对实际分红的影响，同时公司现金分红政策体现其经营稳健和对股东利益的重视。建议投资者结合自身持股情况和税务政策，合理规划投资策略。
免责声明：本文所涉内容仅供参考，不构成任何投资建议。投资有风险，入市需谨慎。请投资者根据自身情况及公告原文内容独立判断。如需详细信息，请咨询公司官方渠道。
Changshu Tianyin Electromechanical Co., Ltd. 2025 Annual Dividend Distribution Implementation Announcement – Detailed Analysis
Key Points for Investors
On May 12, 2026, Tianyin Electromechanical (Stock code: 300342) released its official 2025 annual dividend distribution announcement, confirming the cash dividend plan, record date, ex-dividend date, and relevant tax policies. Details are as follows:
- Dividend Plan: Based on the total share capital of 425,035,113 shares as of December 31, 2025, a cash dividend of RMB 0.2 per 10 shares (including tax), totaling RMB 8,500,702.26. No bonus shares or capital reserve conversion.
- Dividend Timeline: Record date is May 18, 2026; ex-dividend date is May 19, 2026.
- Eligible Shareholders: All shareholders registered at China Securities Depository and Clearing Corporation Shenzhen Branch by the end of trading on May 18, 2026.
Detailed Dividend & Tax Policy
- For Hong Kong market investors via Shenzhen-Hong Kong Stock Connect, overseas institutions (including QFII, RQFII), and individuals/funds holding pre-IPO restricted shares: RMB 0.18 per 10 shares (after 10% withholding tax).
- For individuals holding post-IPO restricted shares, equity incentive restricted shares, and unrestricted tradable shares: differentiated tax rates. The company will not withhold personal income tax; tax will be settled when shares are sold, based on holding period:
- Holding period ≤1 month: RMB 0.04 per 10 shares
- Holding period >1 month and ≤1 year: RMB 0.02 per 10 shares
- Holding period >1 year: no supplemental tax
- For securities investment funds, Hong Kong investors’ fund units are taxed at 10%, while mainland investors’ units follow differentiated rates.
Dividend Payment Method
A-share cash dividends will be paid via China Securities Depository and Clearing Corporation Shenzhen Branch, credited directly to shareholders’ brokerage accounts on May 19, 2026.
Other Key Points
- No bonus shares or capital reserve conversion. Remaining distributable profits will be used for company development and future distributions.
- If share capital changes before the record date, the dividend ratio will be adjusted to keep the total payout unchanged.
- Dividend plan is consistent with shareholders’ meeting approval and implemented within two months.
Investor Alerts
- Dividend payout directly impacts cash flow and shareholder returns; short-term positive effect on share price is possible.
- Tax policy’s differentiated approach affects actual dividends received, especially for individual holders—holding period is crucial.
- Cash dividend, rather than bonus shares, reflects stable operations and strong cash flow.
- Total dividend is about RMB 8.5 million; dividend rate is low but stable, supporting investor confidence.
Consultation & Documents
For queries, contact the company’s Securities Department (Address: No.8 Yingbin Road, Bixie New District, Changshu, Suzhou, Jiangsu; Contact: Li Yan; Phone: 0512-52690818; Fax: 0512-52691888). Reference documents include shareholders’ meeting resolutions, board meeting resolutions, confirmation from CSDC Shenzhen Branch, and other required files.
Conclusion
This dividend announcement clarifies cash payout and tax details, supporting shareholder returns and potentially boosting share price in the short term. Investors should note the impact of tax policy on actual dividends and the company’s focus on cash payouts, indicating business stability and shareholder commitment. Plan your investment strategy based on holding period and tax policy.
Disclaimer: The information herein is for reference only and does not constitute investment advice. Investing involves risk; please exercise caution. For detailed information, consult official company channels.
