中科创达软件股份有限公司2025年度权益分派实施公告深度解读
公告概要
中科创达软件股份有限公司（证券代码：300496，证券简称：中科创达）于2026年5月14日发布了2025年度权益分派实施公告。公告明确了本次利润分配方案的具体内容、分配对象、分配方法及相关权利登记日等重要信息，并对股权激励计划的调整作出说明。
关键内容解读
- 分红方案：公司以现有总股本460,771,144股，剔除回购专用证券账户股份1,037,600股后的459,733,544股为基数，向全体股东每10股派发现金红利人民币1.85元（含税），共计分配现金红利85,050,705.64元（含税），不送红股，不以资本公积金转增股本。
- 回购股份不享有分红权：回购专用证券账户中的1,037,600股不参与本次利润分配。
- 分红税务政策：不同类型股东红利所得税政策存在差异。通过深股通持有股份的香港市场投资者、境外机构（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1.665元。内地个人持有首发后限售股、股权激励限售股及无限售流通股实行差别化税率，暂不扣税，待转让股票时根据持股期限补缴税款。
- 除权除息参考价计算：实施权益分派后，除权除息参考价为权益分派股权登记日收盘价减去每股0.1845834元。
- 重要日期：股权登记日为2026年5月20日，除权除息日为2026年5月21日。
- 分红发放方式：绝大多数A股股东现金红利将通过中国结算深圳分公司划入资金账户。部分自派股东（赵鸿飞、陈晓华）由公司自行派发。
- 股权激励计划调整：本次权益分派后，公司股权激励计划所涉及的限制性股票授予价格将进行调整，相关审议程序及信息披露将按规定进行。
- 分红方案已获股东大会审议通过：该方案于2026年5月12日召开的2025年度股东会审议通过，距离实施未超过两个月。
- 分红方案实施前公司股本未发生变化：分红方案披露至实施期间公司股本总额及可参与利润分配的股本无变化。
投资者需重点关注事项
- 分红发放金额及方式：大额现金分红（总计8,505万元）将直接影响公司股东回报率，可能对股价产生正面影响。
- 除权除息价格影响：除权除息日公司股价将按每股0.1845834元下调，投资者需关注短期价格波动。
- 税务政策差异：不同持股类型的股东在税务处理上存在重大差别，尤其是内地个人持股者，需在转让股票时补缴税款，建议提前规划。
- 股权激励价格调整：限制性股票授予价格将调整，影响公司长期激励机制和员工持股计划。
- 回购股份不参与分红：如公司后续有进一步股份回购或变动，分红方案将以最新股本为准，投资者需持续关注。
可能对股价产生影响的因素
- 高比例现金分红对市场投资者具有吸引力，提升公司价值和投资者信心。
- 除权除息日及分红发放后短期内股价可能出现回调，需关注市场表现。
- 分红方案的稳定性及公司股本未发生变化，显示公司经营稳健。
- 股权激励计划调整可能影响公司管理层及员工积极性，间接影响公司长期发展。
咨询及联系方式
投资者如需进一步了解详细分红政策或相关事宜，可向公司证券部咨询：
地址：北京市海淀区清华东路9号院3号楼创达大厦证券部
联系人：王焕欣、王珊珊
电话：010-82036551
传真：010-82036511
免责声明
本文仅为信息披露解读，不构成投资建议。投资者请根据自身情况谨慎决策，关注公司后续公告及政策变化。中科创达软件股份有限公司及作者不对因本文内容产生的投资损失承担责任。
English Version
Deep Dive: Thunder Software Technology Co., Ltd. 2025 Dividend Distribution Announcement
Announcement Summary
Thunder Software (stock code: 300496) released its 2025 dividend distribution implementation announcement on May 14, 2026. The announcement specifies the dividend plan details, eligible shareholders, method of distribution, key dates, and adjustments to the stock option plan.
Key Points Explained
- Dividend Plan: Based on the current total shares of 460,771,144 (excluding 1,037,600 shares in the repurchase account), a cash dividend of RMB 1.85 per 10 shares (pre-tax) will be distributed to shareholders, totaling RMB 85,050,705.64. No bonus shares or capital reserve conversion.
- Repurchased Shares Excluded: Shares in the repurchase account (1,037,600) do not participate in dividend distribution.
- Tax Policy: Dividend tax policies differ by shareholder type. Hong Kong market investors, QFII/RQFII, and pre-IPO restricted shareholders receive RMB 1.665 per 10 shares after tax. Mainland individuals holding post-IPO restricted shares, incentive restricted shares, and unrestricted floating shares are taxed based on holding period when shares are sold.
- Ex-Dividend Price Calculation: After distribution, the reference ex-dividend price is the closing price minus RMB 0.1845834 per share.
- Key Dates: Record date: May 20, 2026. Ex-dividend date: May 21, 2026.
- Distribution Method: Most A-share holders’ dividends will be credited via China Securities Depository Shenzhen Branch. Some shareholders (Zhao Hongfei, Chen Xiaohua) will be paid directly by the company.
- Stock Option Price Adjustment: The grant price for restricted shares under the incentive plan will be adjusted, with required processes and disclosure.
- Plan Approval: The dividend plan was approved at the 2025 shareholder meeting on May 12, 2026, within two months of implementation.
- No Change in Share Capital: No change in share capital between disclosure and implementation.
Investor Alerts
- Dividend Amount & Method: The substantial cash dividend (RMB 85 million+) enhances shareholder returns and may positively impact share price.
- Ex-Dividend Price Impact: The share price will adjust downward by RMB 0.1845834 per share on ex-dividend day; investors should monitor price movements.
- Tax Policy Differences: Mainland individual shareholders need to plan for tax payments when selling shares, based on holding period.
- Stock Option Adjustment: Changes to restricted share grant prices impact incentive plans and may affect long-term company performance.
- Repurchased Shares Excluded: Future repurchases or share changes will affect future dividend plans.
Potential Share Price Drivers
- The high cash dividend is attractive to investors and may boost market confidence.
- Short-term price adjustment expected post ex-dividend and dividend distribution.
- The stable dividend plan and unchanging share capital reflect solid company operations.
- Stock option plan adjustments may affect management and employee motivation, with long-term implications.
Contact & Inquiry
For more details or questions about the dividend policy, investors may contact the company’s securities department:
Address: Securities Dept., Thunder Software, Chuangda Building, No. 9 Qinghua East Road, Haidian District, Beijing
Contacts: Wang Huanxin, Wang Shanshan
Tel: 010-82036551
Fax: 010-82036511
Disclaimer
This article is for information purposes only and does not constitute investment advice. Investors should make decisions based on their own circumstances and monitor future company announcements and policy changes. Thunder Software and the author are not liable for investment losses arising from this content.
