德冠新材2025年度权益分派实施公告详细解读

广东德冠薄膜新材料股份有限公司（证券代码：001378，证券简称：德冠新材） 于2026年5月14日发布了2025年度权益分派实施公告，其中包含利润分配、资本公积金转增股本、股权登记日、除权除息日等重要信息。本公告对公司股东和潜在投资者具有极高的参考价值，可能对公司股价产生影响。以下为详细解读：

一、利润分配与资本公积金转增股本方案

• 现金分红： 公司以总股本133,333,600股（扣除回购股份后）为基数，向全体股东每10股派发现金红利4.5元（含税），总计分红金额为60,000,120元（含税）。不送红股。
• 资本公积金转增股本： 同时以资本公积金向全体股东每10股转增3股，合计转增40,000,080股。转增后公司总股本将增至173,333,680股。
• 分配方案调整原则： 若公司在公告至实施期间因股权激励、可转债转股、股份回购等导致总股本变动，将按照“现金分红金额、资本公积金转增股本金额固定不变”的原则调整分配比例。

二、权益分派具体事项

• 分派对象： 截至2026年5月21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全体股东。
• 股权登记日： 2026年5月21日
• 除权除息日： 2026年5月22日
• 现金红利发放方式： A股股东的现金红利将通过中国结算深圳分公司于2026年5月22日直接划入资金账户，部分股东由公司自行派发。
• 转增股本发放方式： 转增股将于2026年5月22日直接记入股东证券账户。不足1股部分按小数点后尾数排序依次向股东派发，直至实际转增总数与计划一致。

三、红利税政策与差别化征收

• 境外投资者： 深股通投资者、QFII、RQFII及持有首发前限售股个人与基金，10股派4.05元（已扣税）。
• 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的个人，红利税根据持股期限差别化征收（暂不扣税，转让时补缴）：
  • 持股1个月（含）以内，每10股补缴税款0.90元
  • 持股1个月以上至1年（含），每10股补缴税款0.45元
  • 持股超过1年，无需补缴税款
• 证券投资基金： 香港投资者持有基金份额按10%征收，内地投资者按差别化税率征收。

四、股份结构变动与财务影响

• 股份结构：
  

  股份类型	变动前	转增股本	变动后	比例
  限售条件流通股	68,455,284	20,536,585	88,991,869	51.34%
  无限售条件流通股	64,878,316	19,463,495	84,341,811	48.66%
  总股本	133,333,600	40,000,080	173,333,680	100%

• 每股净收益： 转增后2025年度每股净收益为0.48元。
• 除权除息价格调整： 实施后参考价=（除权除息日前一交易日收盘价-0.450元/股）÷（1+0.3）。

五、控股股东及高管最低减持价调整

• 根据公司首次公开发行股票承诺，控股股东、实际控制人及高管在锁定期满后两年内减持价格不得低于IPO发行价（31.68元/股），因本次权益分派，最低减持价调整为23.02元/股（保留两位小数，最后一位四舍五入）。此变动对市场流动性及股价有重要影响，投资者需关注相关减持动态。

六、投资者关注事项与重要提示

• 本次权益分派方案涉及现金分红与转增股本，短期内将影响公司股价除权除息后的表现。
• 股东需关注除权除息日及转增股份到账时间，及时查收分红与新增股份。
• 最低减持价调整或影响大股东减持行为，相关减持动态需密切关注。
• 红利税政策变化或影响实际到手分红金额，建议股东根据自身持股情况咨询专业税务意见。

咨询方式： 如有疑问，股东可联系公司董事会办公室（联系人：何嘉豪、刘慧，联系电话：0757-22323285）。

免责声明

本新闻稿仅为参考和信息披露用途，不构成投资建议。投资者需结合自身情况及市场环境，谨慎决策。公司公告内容以中国结算深圳分公司最终确认数据为准。

DEGUAN NEW MATERIALS 2025 Annual Dividend and Equity Distribution Announcement – Detailed Investor Analysis

Guangdong Deguan Film New Material Co., Ltd. (Stock Code: 001378, Deguan New Material) has released its 2025 annual equity distribution implementation announcement dated May 14, 2026. This announcement covers dividend distribution, capital reserve bonus shares, key dates, and shareholder implications. The information is significant for shareholders and could potentially impact share price. Here is a comprehensive breakdown:

1. Dividend and Capital Reserve Share Bonus Plan

• Cash Dividend: Based on the total share capital of 133,333,600 shares (excluding repurchased shares), all shareholders will receive RMB 4.5 per 10 shares (before tax), totaling RMB 60,000,120 (before tax). No bonus shares are given.
• Capital Reserve Bonus Shares: All shareholders will also receive 3 bonus shares per 10 shares, totaling 40,000,080 shares. After the bonus issue, total share capital will increase to 173,333,680 shares.
• Adjustment Principle: If share capital changes before implementation due to share incentives, convertible bonds, or share repurchases, the proportions will be adjusted but the total dividend and bonus share amount remain fixed.

2. Equity Distribution Details

• Eligible Shareholders: Those registered at China Securities Depository Shenzhen Branch at market close on May 21, 2026.
• Record Date: May 21, 2026
• Ex-Dividend Date: May 22, 2026
• Cash Dividend Distribution: Most A-share shareholders will receive dividends through China Depository, with some shareholders receiving direct company payment.
• Bonus Shares Allocation: Bonus shares are credited directly to shareholder accounts on May 22, 2026. Any fractional shares are distributed by descending decimal order or randomly.

3. Dividend Tax Policy

• Foreign Investors: Hong Kong Stock Connect, QFII, RQFII and pre-IPO restricted shareholders will receive RMB 4.05 per 10 shares (tax deducted).
• Domestic Individuals: For post-IPO restricted shares, incentive shares, and unrestricted shares, dividend tax is calculated based on holding period (not deducted now, paid on transfer):
  • Held ≤1 month: RMB 0.9 per 10 shares
  • Held >1 month to ≤1 year: RMB 0.45 per 10 shares
  • Held >1 year: No additional tax
• Funds: Hong Kong investors in funds taxed at 10%, Mainland investors taxed based on holding period.

4. Share Structure Change and Financial Impact

• Share Structure:
  

  Type	Before	Bonus Shares	After	Ratio
  Restricted Shares	68,455,284	20,536,585	88,991,869	51.34%
  Unrestricted Shares	64,878,316	19,463,495	84,341,811	48.66%
  Total	133,333,600	40,000,080	173,333,680	100%

• Earnings Per Share: After bonus issue, 2025 EPS is RMB 0.48.
• Ex-Dividend Price Adjustment: Reference price = (closing price before ex-date – RMB 0.45) / (1+0.3).

5. Minimum Share Sale Price Adjustment for Major Shareholders

• As per IPO commitments, major shareholders and executives cannot sell shares below IPO price (RMB 31.68) for two years after lock-up. After this bonus issue, minimum sale price is adjusted to RMB 23.02. This is significant for market liquidity and share price; investors should monitor potential sales.

6. Investor Key Points & Price-Sensitive Information

• This distribution (dividend + bonus shares) will directly affect share price after ex-dividend date.
• Shareholders should check dividend and bonus share receipts on May 22, 2026.
• Minimum sale price adjustment may trigger sales by major shareholders; monitor market impact.
• Differentiated tax policy affects net dividend; consult tax advisors as needed.

Contact: For questions, contact the board office (Mr. He Jiahao, Ms. Liu Hui, Tel: 0757-22323285).

Disclaimer

This article is for informational purposes only and does not constitute investment advice. Investors should make decisions based on their own circumstances and market analysis. Final data is subject to confirmation by China Depository Shenzhen Branch.

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