丽江玉龙旅游股份有限公司2025年度权益分派实施公告深度解读
一、公告要点及股东重要信息
- 分红方案获股东大会通过：丽江玉龙旅游股份有限公司（证券代码：002033，简称：丽江股份）2025年度权益分派方案已于2026年4月17日召开股东会审议通过。
- 分红方案详情：以公司总股本549,490,711股为基数，向全体股东每10股派发现金股利3.50元（含税），总计派发现金红利192,321,748.85元。本次分红不涉及资本公积金转增股本，不送股。
- 分红总额固定原则：若分红公告至实施前公司总股本发生变化，公司将按照分配总额固定原则调整分配比例。但截至实施时公司股本总数未发生变化。
- 时间节点：分红方案与股东会审议一致，且实施时间距离股东会审议通过时间不超过两个月，保证及时兑现。
二、分红实施细节及股东需知
- 分红年度与发放对象：分红年度为2025年度。分配对象为截至2026年5月20日下午深圳证券交易所收市后，在中国证券登记结算有限责任公司深圳分公司登记在册的全体股东。
- 税收政策详解：
- 深股通持股的香港市场投资者、境外机构（含QFII、RQFII）、首发前限售股的个人和证券投资基金每10股派3.15元（扣税后）。
- 首发后限售股、股权激励限售股及无限售流通股的个人股息红利税实行差别化税率征收，暂不扣缴个人所得税，待转让股票时按持股期限计算应纳税额：
- 持股1个月（含）以内：每10股补缴税款0.70元
- 持股1个月以上至1年（含）：每10股补缴税款0.35元
- 持股超过1年：不需补缴税款
- 证券投资基金持有的部分：香港投资者持有基金份额部分按10%征收，内地投资者实行差别化税率。
- 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。
- 现金红利发放方式：
- A股股东现金红利将于2026年5月21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。
- 部分股东（丽江玉龙雪山旅游开发有限责任公司、华邦生命健康股份有限公司、云南云投资本运营有限公司、丽江市玉龙雪山景区投资管理有限公司）现金红利由公司自行派发。
- 如自派股东证券账户内股份减少致委托中国结算深圳分公司代派现金红利不足，一切法律责任与后果由公司承担。
三、投资者需关注的风险与潜在影响
- 分红金额较高：本次分红金额共计192,321,748.85元，显示公司盈利能力及现金流状况良好，或对股价形成积极影响。
- 税收政策复杂：不同持股类型和持股期限的税收政策差异较大，投资者需仔细了解自身持股情况，合理规划税务。
- 股权登记日与除权除息日密集：短期内可能出现股价波动，投资者需关注除权除息日。
- 分红方案执行稳定：公司承诺分红方案与股东会审议一致，且无最低减持价承诺或衍生品、股权激励等影响。
- 咨询渠道畅通：投资者可通过公司证券部进行咨询，联系方式详见公告。
四、相关文件与备查事项
- 登记公司确认权益分派具体时间安排的文件
- 董事会审议通过利润分配方案的决议
- 股东会审议通过利润分配的决议
- 深交所要求的其他文件
五、结论与投资建议
本次分红公告显示丽江玉龙旅游股份有限公司经营稳健、盈利持续，分红方案明确、执行及时，税收政策细致。分红金额大且覆盖全体股东，预计对股价将有正面推动。投资者需密切关注登记日与除权除息日，合理规划持股与税务。相关事项如有疑问可咨询公司证券部进一步了解。
免责声明：
本文章仅用于信息传递，不构成投资建议或买卖依据。投资者应结合自身情况判断并承担投资风险。有关公告内容最终解释权归丽江玉龙旅游股份有限公司所有。
英文版本：
In-depth Analysis of Lijiang Yulong Tourism Co., Ltd. 2025 Dividend Implementation Announcement
1. Key Points & Important Shareholder Information
- Dividend Scheme Approved by Shareholders: Lijiang Yulong Tourism Co., Ltd. (Stock Code: 002033, Short Name: Lijiang Shares) 2025 dividend scheme was approved at the shareholders’ meeting held on April 17, 2026.
- Dividend Details: Based on the total share capital of 549,490,711 shares, all shareholders will receive a cash dividend of 3.50 RMB per 10 shares (tax-inclusive), totaling 192,321,748.85 RMB. No shares will be issued, and no share capital increase is involved.
- Fixed Dividend Principle: If the total share capital changes between announcement and implementation, the company will adjust the ratio based on a fixed total distribution amount. As of implementation, the share capital remains unchanged.
- Timely Execution: The dividend scheme matches the shareholders’ meeting approval and is implemented within two months, ensuring prompt payment.
2. Implementation Details & Shareholder Essentials
- Dividend Year & Recipients: The dividend year is 2025. Recipients are shareholders registered at the Shenzhen Stock Exchange’s closing on May 20, 2026, as confirmed by China Securities Depository and Clearing Corporation Shenzhen Branch.
- Tax Policy Explained:
- HK market investors via Shenzhen-HK Stock Connect, foreign institutions (QFII, RQFII), and individuals/funds holding pre-IPO restricted shares receive 3.15 RMB (after-tax) per 10 shares.
- Post-IPO restricted shares, equity incentive restricted shares, and unrestricted tradable shares held by individuals: dividend tax is differentiated, temporarily not withheld, and calculated upon transfer according to holding period:
- Holding ≤1 month: 0.70 RMB per 10 shares to be paid
- Holding >1 month to ≤1 year: 0.35 RMB per 10 shares to be paid
- Holding >1 year: No additional tax
- Funds: HK investors holding fund units taxed at 10%; mainland investors taxed on a differentiated basis.
- Key Dates: Record date is May 20, 2026; ex-dividend date is May 21, 2026.
- Cash Dividend Payment Method:
- A-share holders: cash dividends will be credited to accounts via custodians on May 21, 2026.
- Certain shareholders (including Lijiang Yulong Snow Mountain Tourism Development Co., Ltd., Huabang Life Health Co., Ltd., Yunnan Yun Investment Operation Co., Ltd., Lijiang Yulong Snow Mountain Scenic Management Co., Ltd.) will have dividends paid directly by the company.
- If shareholdings decrease causing insufficient dividends via the clearing house, the company bears all legal responsibilities.
3. Risks & Potential Impact for Investors
- Substantial Dividend Amount: The total dividend (192.3 million RMB) indicates healthy profitability and cash flow, potentially boosting share price.
- Complex Tax Policy: Tax rates vary by share type and holding period; investors should review their holdings carefully for tax planning.
- Clustered Record & Ex-dividend Dates: Possible short-term price volatility; investors should watch these dates closely.
- Stable Execution: Company promises consistent execution; no minimum sale price commitment or derivative/equity incentive impact.
- Open Consultation Channels: Investors can contact the company’s securities department for more information (phone numbers provided in announcement).
4. Related Documents & Reference Materials
- Confirmation documents for dividend timing
- Board resolution on dividend scheme
- Shareholders’ resolution on dividend scheme
- Other documents as required by Shenzhen Stock Exchange
5. Conclusion & Investor Advice
This dividend announcement demonstrates Lijiang Yulong Tourism Co., Ltd.’s stable operations and sustained profitability. The scheme is clear, timely, and covers all shareholders, with a significant payout likely to positively impact the share price. Investors should monitor record and ex-dividend dates and plan their holdings and tax accordingly. For further queries, contact the company’s securities department.
Disclaimer:
This article is for informational purposes only and does not constitute investment advice. Investors should make their own decisions and bear investment risks. The final interpretation of the announcement belongs to Lijiang Yulong Tourism Co., Ltd.
