江阴标榜汽车部件股份有限公司2025年度权益分派实施公告详解
主要内容速览
- 分红派息：每10股派发现金红利5.00元（含税），总计派发现金红利57,770,486.50元。
- 资本公积转增股本：每10股转增3股，合计转增34,662,291股，分红后总股本增至150,203,264股。
- 股权登记日与除权除息日：股权登记日为2026年5月20日，除权除息日为2026年5月21日。
- 分派对象：2026年5月20日收市后，在中国结算深圳分公司登记在册的所有股东。
- 股东分红税收政策：个人股东、机构、基金等各类股东适用差异化税收政策，境外机构（QFII、RQFII）每10股派4.5元（税后）。
- 股份变动：转增后总股本增加34,662,291股，有限售条件股份和无限售条件股份同比例增加。
- 股东减持价格调整：实施分红后，部分股东首次公开发行前持股的减持价格下限将相应调整。
详细解读
一、分红与转增安排
江阴标榜汽车部件股份有限公司2025年度权益分派方案已于2026年5月8日经年度股东大会审议通过。公司将以现有总股本115,540,973股为基数，向全体股东每10股派发现金股利5.00元（含税），合计派发57,770,486.50元。与此同时，资本公积金向全体股东每10股转增3股，合计转增34,662,291股。此次权益分派后，公司总股本将由115,540,973股增至150,203,264股（最终以中国结算深圳分公司登记为准）。剩余未分配利润结转以后年度。
二、分红实施关键时间点
- 股权登记日：2026年5月20日
- 除权除息日：2026年5月21日
- 新增股份上市流通日：2026年5月21日
三、分红对象及方式
本次权益分派的对象为2026年5月20日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公司全体股东。现金红利将通过股东托管证券公司（或其他托管机构）直接划入其资金账户；部分A股股东的红利由公司自行派发。因实施中产生的小数股，将按尾数大小依次派发，直至总数一致。
四、红利税政策及注意事项
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，其股息红利税实行差别化税率征收（持股1个月内需补缴税款1元/10股，1个月至1年内补缴0.5元/10股，超1年无需补缴），公司暂不扣缴个人所得税，待个人转让股票时再根据持股期限补税。其他类型股东和境外机构、基金按照相关税法规定执行，香港投资者持有基金份额部分按10%征收。
五、股份变动及影响
| 股份性质 | 变动前数量（股） | 占比（%） | 本次转增股本（股） | 变动后数量（股） | 占比（%） |
|---|---|---|---|---|---|
| 有限售条件股份 | 25,359,750 | 21.95 | 7,607,925 | 32,967,675 | 21.95 |
| 无限售条件股份 | 90,181,223 | 78.05 | 27,054,366 | 117,235,589 | 78.05 |
| 股份总数 | 115,540,973 | 100.00 | 34,662,291 | 150,203,264 | 100.00 |
六、对股价的潜在影响与投资者须知
- 高比例现金分红和转增股本：对投资者来说具有较强吸引力，显示公司现金流充裕，有利于提升市场对公司的信心，短期内对股价有正面刺激。
- 总股本大幅扩张：转增后流通股本显著增加，可能带来一定的稀释效应，投资者需关注转增后的每股收益变化。公司披露按新股本摊薄后2025年每股净收益为0.7906元。
- 减持价格下限调整：部分股东未来减持价格下限将根据本次权益分派作出调整，可能影响市场流通股供给，投资者需关注相关公告及减持计划。
- 红利税政策变化：对个人投资者实际到手分红有直接影响，建议提前了解自身适用税率及后续需补缴税款的情况。
七、咨询与联系方式
如有疑问，可咨询公司证券部：江苏省江阴市华士镇华西九村蒙娜路1号，联系人吴立、朱林燕，电话0510-86218827，传真0510-86218223。
八、结论
本次分红派息和高比例转增是公司积极回馈投资者的举措，彰显业绩与现金流表现，或将提振市场信心。但需注意总股本扩张带来的摊薄影响及减持压力。建议投资者结合自身情况与市场环境，理性判断投资策略。
免责声明：本文内容仅供参考，不构成任何投资建议。投资有风险，入市需谨慎。请投资者根据公告原文及自身实际情况判断风险。
Jiangyin Baobang Automotive Parts Co., Ltd. 2025 Dividend Distribution Implementation Announcement – In-depth Report
Key Highlights
- Dividend Payout: RMB 5.00 cash dividend (pre-tax) per 10 shares, totaling RMB 57,770,486.50.
- Bonus Share Issue: 3 new shares for every 10 shares held, totaling 34,662,291 shares issued. Total shares will increase to 150,203,264 after the distribution.
- Record and Ex-dividend Dates: Record date is May 20, 2026; ex-dividend date is May 21, 2026.
- Eligible Shareholders: All shareholders registered at China Clearing Shenzhen Branch after market close on May 20, 2026.
- Dividend Tax Policy: Different tax rates apply for individuals, QFII, RQFII, funds, and other institutions; overseas institutions receive RMB 4.50 per 10 shares after tax.
- Share Capital Change: After bonus issue, total share capital increases by 34,662,291 shares; the proportion of restricted and unrestricted shares remains the same.
- Shareholder Selling Price Adjustment: Post-dividend, the minimum selling price for some pre-IPO shares will be adjusted as per the company’s IPO prospectus commitments.
In-depth Analysis
1. Dividend and Bonus Share Details
The 2025 annual dividend distribution plan of Jiangyin Baobang Automotive Parts Co., Ltd. was approved by the Annual Shareholders’ Meeting on May 8, 2026. Based on the current total share capital of 115,540,973 shares, the company will pay a cash dividend of RMB 5.00 per 10 shares (pre-tax), totaling RMB 57,770,486.50. Additionally, 3 new shares will be issued per 10 shares held via capital reserve, resulting in 34,662,291 new shares. After the distribution, the total share capital will increase to 150,203,264 shares (final figure subject to registration by China Securities Depository and Clearing Corporation Shenzhen Branch). Undistributed profits will be carried forward.
2. Key Timeline
- Record date: May 20, 2026
- Ex-dividend date: May 21, 2026
- Listing date of new shares: May 21, 2026
3. Eligible Shareholders and Distribution Method
Shareholders registered with China Clearing Shenzhen Branch after market close on May 20, 2026, are eligible for this round of dividends. Dividends will be credited directly to shareholders’ brokerage accounts. For certain A-shareholders, the company will distribute the dividends directly. Any fractional shares generated will be distributed according to set rules until the total matches the announced bonus issue.
4. Dividend Tax Policy and Reminders
For individuals holding post-IPO restricted shares, ESOP restricted shares, and unrestricted shares, a tiered dividend tax applies (holding ≤1 month: RMB 1.00/10 shares; >1 month to 1 year: RMB 0.50/10 shares; >1 year: no additional tax). The company will not withhold taxes at this stage; shareholders need to pay when they sell the shares, based on holding period. Overseas institutions, QFIIs, RQFIIs, and funds follow relevant tax regulations, with Hong Kong investors taxed at 10% for fund holdings.
5. Share Capital Change and Impact
| Share Type | Before Change (shares) | % | New Shares Issued | After Change (shares) | % |
|---|---|---|---|---|---|
| Restricted Shares | 25,359,750 | 21.95 | 7,607,925 | 32,967,675 | 21.95 |
| Unrestricted Shares | 90,181,223 | 78.05 | 27,054,366 | 117,235,589 | 78.05 |
| Total Shares | 115,540,973 | 100.00 | 34,662,291 | 150,203,264 | 100.00 |
6. Potential Impact on Share Price and Investor Notes
- High dividend and bonus issue: Indicates strong cash flow and commitment to shareholder returns, likely to boost investor confidence and support the share price in the short term.
- Significant increase in share capital: The expanded share base may dilute EPS; after the bonus issue, 2025 EPS is disclosed as RMB 0.7906 per share.
- Adjustment to minimum selling price for major shareholders: The post-dividend adjustment may affect future supply of shares to the market; investors should monitor further announcements.
- Differentiated dividend tax policy: May affect the actual dividend received by shareholders, depending on their holding period and investor category.
7. Contact Information for Inquiries
For more information, contact the company’s securities department: No. 1 Monna Road, Huaxi Village 9, Huashi Town, Jiangyin City, Jiangsu Province. Contacts: Wu Li, Zhu Linyan. Phone: 0510-86218827, Fax: 0510-86218223.
8. Conclusion
This dividend and high bonus issue reflect the company’s robust performance and willingness to reward shareholders. It may positively impact the stock price, but investors should also watch for the dilutive effect of share capital expansion and potential selling pressure from major shareholders. Assess your own situation and the market environment before making investment decisions.
Disclaimer: The above content is for informational purposes only and does not constitute investment advice. Please refer to the official announcement and assess your own risk before investing. Stock market investments involve risks—proceed with caution.
