多氟多新材料股份有限公司2025年度权益分派实施公告深度解读
要点概览
- 分红方案落地：每10股派发2.00元现金红利（含税），分红派发总额达2.31亿元人民币。
- 分红基数调整：以剔除回购股份后的1,155,993,298股为基数进行分配，回购专用账户中的34,439,271股不参与分红。
- 除权除息日明确：2026年5月20日为除权除息日，2026年5月19日为股权登记日。
- 税收处理细则：对不同类型投资者适用不同税率，部分投资者需补缴红利税。
- 除权除息价格调整：每股现金红利折算为0.1942139元，除息价将相应调整。
- 重要时间节点与流程：详细披露了分红发放流程、股东名单及咨询方式。
详细解读
一、分红方案与基数
多氟多新材料股份有限公司（证券代码：002407）2025年度权益分派方案已获2026年5月7日年度股东大会审议通过。本次拟实施的现金分红方案为：以2025年12月31日的总股本1,190,432,569股为基础，扣除公司已回购股份34,439,271股（回购股份不参与分红），即以1,155,993,298股为基数，向全体股东每10股派发2.00元人民币现金红利（含税），预计总派现金额为231,198,659.60元。最终的分红总额及每股红利金额，若因股本变动等事项发生变化，将按“每股分配比例不变”原则作相应调整。
二、分红实施时间安排
- 股权登记日：2026年5月19日
- 除权除息日：2026年5月20日
- 红利发放日：2026年5月20日，A股股东的现金红利将通过托管证券公司（或其他托管机构）划入资金账户。
三、税收政策
关于红利税收，针对不同持股主体有差异化政策：
- 香港市场投资者、QFII、RQFII及持有首发前限售股个人和基金：每10股派1.80元（税后）。
- 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：个人所得税实行差别化税率，公司暂不扣缴，转让股票时根据持股期限补缴税款。持股1个月（含）以内，每10股补缴0.40元；持股1个月以上至1年（含），补缴0.20元；持股超过1年，无需补缴。
- 证券投资基金：香港投资者持有份额按10%征税，内地投资者持有份额实行差别化税率。
四、除权除息价格调整
由于回购股份不参与分红，实际每股现金红利折算为0.1942139元（按1,155,993,298股分配总额折算至总股本），实施除权除息后，股票价格将按照“股权登记日收盘价-0.1942139元/股”进行调整。这一调整方式有助于保持市值稳定，投资者需要关注除权日当日股价的变化。
五、分红发放方式及特殊股东名单
除常规委托中国结算深圳分公司代发外，部分股东（如李世江、焦作多氟多实业集团有限公司等共28个账户）由公司自行派发现金红利。这些股东需注意自身账户变动及红利到账情况。
六、对投资者的影响与潜在股价波动因素
- 实施大额现金分红显示公司盈利能力与对投资者的回报意愿，或对公司股价形成支撑。
- 分红后的除权除息价格调整可能短期内影响股价表现，投资者需关注除权除息当天市场反应。
- 税收政策的差异化管理，对持股结构复杂的投资者带来实际收益的不同。
- 回购股份不参与分红，提升了实际获益股东的现金分红比例，长期有利于每股收益提升。
- 本次为现金分红，不涉及送红股或转增股本，投资者需据此判断公司的资本运作倾向。
七、咨询与备查文件
投资者可通过公司证券部联系方式咨询相关事宜，亦可查阅2025年年度股东会决议、第八届董事会第五次会议决议及分红派息相关文件。
结论
此次年度分红方案实质性落地，彰显公司稳健的分红政策和良好的经营业绩，是对股东的重要回馈。分红金额及除权除息价格调整均属重大事项，或对公司二级市场股价产生影响，投资者应密切关注相关时间节点及政策细节，合理安排投资决策。
免责声明：本文仅供投资者参考，不构成任何投资建议。投资者据此操作，风险自担。请结合自身实际与专业建议作出投资决策。
English Version
Deep Dive: DFD New Materials 2025 Annual Dividend Distribution Implementation
Key Highlights
- Dividend Plan Confirmed: RMB 2.00 cash dividend (tax inclusive) per 10 shares, total payout reaches RMB 231 million.
- Dividend Base Adjusted: Distribution based on 1,155,993,298 shares after excluding 34,439,271 treasury shares (not eligible for dividend).
- Ex-dividend/Record Dates Set: May 20, 2026 for ex-dividend date, May 19, 2026 for record date.
- Tax Treatment Detailed: Differentiated tax rates for various investor types; some must pay additional dividend tax based on holding period.
- Ex-dividend Price Adjustment: Per-share cash dividend after adjustment is RMB 0.1942139, ex-dividend price will be accordingly adjusted.
- Timeline and Procedures: Thorough disclosure of dividend payment process, shareholder list, and contact info.
In-depth Details
1. Dividend Plan and Basis
DFD New Materials (stock code: 002407) 2025 annual dividend plan was approved at the May 7, 2026 annual shareholders meeting. The company will distribute cash dividends at RMB 2.00 per 10 shares (tax inclusive), based on 1,155,993,298 shares (after deducting 34,439,271 treasury shares not eligible for dividend), for a total expected payout of RMB 231,198,659.60. The dividend ratio remains unchanged even if the share base changes before record date due to conversions, buy-backs, cancellations, incentives, or capital increases.
2. Implementation Timeline
- Record Date: May 19, 2026
- Ex-dividend Date: May 20, 2026
- Dividend Payment Date: May 20, 2026. A-share holders will receive cash dividends via their custodial securities companies.
3. Tax Policy
Tax policies differ by shareholder type:
- Hong Kong market investors, QFII, RQFII, and individuals/funds holding pre-IPO restricted shares: receive RMB 1.80 per 10 shares (after tax).
- Individuals holding post-IPO restricted shares, ESOP shares, or unrestricted shares: personal income tax is calculated and paid upon transfer, not withheld now. Holding ≤1 month: pay RMB 0.40 per 10 shares; holding >1 month to ≤1 year: pay RMB 0.20; holding >1 year: no additional tax.
- Investment funds: Hong Kong investors taxed at 10%, mainland investors taxed based on holding period.
4. Ex-dividend Price Adjustment
Since treasury shares do not participate in the dividend, each share effectively receives RMB 0.1942139. After the ex-dividend, the share price will be adjusted by this amount (“closing price on record date minus RMB 0.1942139”). Investors should monitor market reactions on the ex-dividend date.
5. Payment Method and Special Shareholder List
Beyond the regular payment via clearing house, 28 accounts (including major shareholders like Li Shijiang and Jiaozuo DFD Industrial Group) will receive dividends directly from the company. These shareholders should track their account balances and dividend receipts closely.
6. Investor Impact and Price Moving Factors
- The large cash dividend demonstrates the company’s profitability and commitment to shareholder returns, potentially supporting the share price.
- Ex-dividend price adjustment may trigger short-term price movement; investors should be prepared.
- Differentiated tax policy means actual yield will vary by investor type and holding period.
- Treasury shares not participating in the dividend increase the payout per eligible share, supporting long-term per-share returns.
- No stock dividend or capital increase in this plan, reflecting the company’s capital policy focus.
7. Inquiry and Documentation
Investors may contact the company’s securities department for details, and review the annual shareholders meeting minutes, board meeting resolutions, and clearing house dividend schedule documents.
Conclusion
The finalized dividend distribution confirms the company’s steady policy and strong results, providing significant returns to shareholders. Dividend amount, ex-dividend price adjustment, and tax treatment are all material events likely to impact the share price. Investors should monitor key dates and policies, and plan their investment accordingly.
Disclaimer: This article is for reference only and does not constitute investment advice. Investors act at their own risk and are encouraged to seek professional guidance for investment decisions.
