西藏诺迪康药业股份有限公司 2025年度权益分派实施公告详细解读
核心内容梳理
- 每股分配比例：本次分红，每股派发现金红利人民币0.876元（含税）。
- 分红基准日：股权登记日为2026年5月21日，除权（息）日及现金红利发放日为2026年5月22日。
- 差异化分红送转：公司实施差异化分红，具体每股实际派发金额根据总股本摊薄调整。
- 分配对象：参与分红的股份为318,319,138股，回购专用证券账户中的4,000,058股不参与分红。
- 除权（息）参考价格：每股实际现金红利为0.8651元，除权（息）参考价格=（前收盘价格-0.8651）÷（1+0）。
- 税务处理：个人股东、机构股东、QFII、沪股通投资者等红利税处理方式详尽说明。
详细内容与投资者关注要点
分红方案与实施细节
公司于2026年4月13日年度股东大会审议通过2025年度利润分配方案。根据公告，A股每股派发现金红利0.876元（含税），分红基准股份为318,319,138股。回购专用证券账户的4,000,058股不参与分红，确保分红资金向真正持股投资者派发。
分红方案采用差异化分红方式。如果在权益分派股权登记日前公司回购股份导致可分配股本发生变动，则每股派发金额将相应调整，但现金总额不变。本次分红不包含配股、送股或转增股，仅为现金红利分配，流通股变动比例为0%。
除权（息）价格与市场影响
根据上海证券交易所规定，除权（息）参考价格以实际派发的每股现金红利0.8651元计算。除权（息）日为2026年5月22日，投资者需关注除权后股价波动，短期内可能出现股价调整，对市场价格有直接影响。
税务处理详解
- 个人股东及证券投资基金：持股期限超过1年的，股息红利所得暂免征个人所得税；持股1年以内（含1年）的，公司暂不扣税，后续按持股期限计税。税率分别为20%、10%、免税。
- 有限售条件流通股：解禁后取得分红按规定计税，持股时间自解禁起算，税后派发现金红利为0.7884元。
- QFII：公司按10%税率统一代扣代缴企业所得税，税后派发现金红利为0.7884元。
- 沪股通（港交所投资者）：公司按10%税率代扣所得税，税后每股现金红利为0.7884元。
- 机构投资者和法人股东：红利所得税由其自行缴纳，实际派发现金股息为税前每股0.876元。
公司大股东（西藏华西药业集团有限公司、西藏康哲企业管理有限公司及其一致行动人）将自行领取分红，其余投资者通过中国结算上海分公司资金清算系统派发。
投资者须知与潜在影响
- 投资者需在2026年5月21日收盘前持股以获得分红资格。
- 除权（息）日股价短期调整可能引发市场波动，投资者需关注除权参考价及后续走势。
- 税务处理方式多样，尤其是个人股东需关注持股时间影响实际到手红利。
- 分红金额较高，显示公司盈利能力及现金流充足，对公司估值和投资者信心有正面影响。
- 差异化分红和税务处理方式可能影响资金到账速度与实际收益。
公司联系方式
如有疑问，可联系公司董秘办，电话：028-86653915。
免责声明
本文仅供参考，内容基于公司公告整理，不构成投资建议。投资者需结合自身情况和市场环境谨慎决策，风险自担。
Detailed Interpretation of Tibet Nuodikang Pharmaceutical Co., Ltd. 2025 Dividend Distribution Announcement (English)
Key Points Summary
- Dividend per Share: RMB 0.876 (tax inclusive) cash dividend per share.
- Critical Dates: Shareholder registration date: May 21, 2026. Ex-dividend and dividend payment date: May 22, 2026.
- Differentiated Dividend: Implementation of differentiated dividend, actual per-share amount adjusted based on diluted total share capital.
- Distribution Target: 318,319,138 shares participate; 4,000,058 shares in the buyback account do not participate.
- Ex-dividend Reference Price: Actual per-share dividend is RMB 0.8651. Reference price formula: (previous closing price – 0.8651) ÷ (1+0).
- Tax Treatment: Detailed tax handling for individual shareholders, institutional shareholders, QFII, and HKEX investors.
In-depth Details and Investor Focus
Dividend Plan and Implementation
The 2025 annual profit distribution plan was approved at the shareholders’ meeting on April 13, 2026. Each A-shareholder receives a cash dividend of RMB 0.876 (tax inclusive) per share, with 318,319,138 shares eligible. Shares held in the buyback account (4,000,058 shares) do not participate, ensuring actual shareholders benefit.
The plan features differentiated dividends: if share buybacks change the number of eligible shares before the record date, the per-share dividend is adjusted but the total payout remains unchanged. No bonus shares or capital increases are included, only cash dividends. Circulating shares remain unchanged.
Ex-dividend Price and Market Impact
Ex-dividend reference price is calculated based on actual per-share dividend of RMB 0.8651. Ex-dividend date is May 22, 2026. Investors should be aware of potential price adjustment following ex-dividend, which may impact short-term trading and share price volatility.
Tax Treatment Details
- Individual shareholders & funds: Holding period >1 year: dividend temporarily exempt from personal income tax. ≤1 year: no tax withheld initially, but taxed later based on holding period at rates of 20%, 10%, or exempt.
- Restricted shares: After unlocking, dividends taxed per rules, holding period starts from unlock date. Actual post-tax dividend: RMB 0.7884.
- QFII: 10% corporate income tax withheld, post-tax dividend: RMB 0.7884.
- HKEX Investors (“Shanghai-Hong Kong Stock Connect”): 10% tax withheld, post-tax dividend: RMB 0.7884.
- Institutional and corporate shareholders: Responsible for their own tax payments, receive pre-tax dividend of RMB 0.876.
Major shareholders (Tibet Huaxi Pharmaceutical Group, Kangzhe Enterprise Management, Shenzhen Kangzhe Pharmaceutical, Tianjin Kangzhe Medical) will receive dividends directly; others via China Securities Depository and Clearing Corporation.
Investor Must-knows & Potential Market Impact
- Hold shares on May 21, 2026 to qualify for dividends.
- Ex-dividend day may cause short-term price adjustment and volatility.
- Tax treatment varies, especially for individuals; holding period affects net dividend received.
- High dividend reflects strong profitability and cash flow, positive for valuation and investor confidence.
- Differentiated dividends and tax rules may affect actual receipt timing and amount.
Company Contact
For inquiries: Board Secretary Office, phone: 028-86653915.
Disclaimer
This article is for informational purposes only, compiled from official company announcements. It does not constitute investment advice. Investors should make decisions based on their own circumstances and market conditions. Risks are borne by investors.
