宁波德业科技股份有限公司2025年度权益分派实施公告深度解读

一、公告要点概览

宁波德业科技股份有限公司（证券代码：605117，简称“德业股份”）于2026年5月18日发布了2025年年度权益分派实施公告，本次权益分派涉及现金分红与转增股份两项重要内容，具体方案已经2025年年度股东大会审议通过，将对公司股本结构和股东回报产生直接影响，投资者应予以高度关注。

二、分配方案详解

• 派发现金红利：以实施前总股本909,359,054股为基数，每股派发现金红利1.8元（含税），共计现金红利派发总额1,636,846,297.20元。
• 转增股份：以资本公积金向全体股东每股转增0.4股，合计转增363,743,622股。权益分派后，公司总股本将增至1,273,102,676股。
• 差异化分红送转：本次不涉及差异化分红送转。

三、重要日期安排

四、实施办法与税收政策说明

• 实施方式：无限售条件流通股的红利将由中国结算上海分公司通过资金清算系统发放至股东账户，转增股份根据股权登记日登记在册股东持股数直接计入账户。
• 现金红利税务处理：
  • 个人股东及证券投资基金：持股1个月内全额计入应纳税所得额，税率20%；1个月以上至1年内按50%计入，实际税率10%；1年以上暂免征收个人所得税。上市公司暂不扣税，实际派发1.8元，转让时再扣税。
  • 限售流通股个人及基金：减按50%计入，税率10%，扣税后实际派发1.62元。
  • QFII：代扣10%所得税，实际派发1.62元，符合税收协定可申请退税。
  • 沪股通投资者：一律代扣10%所得税，实际派发1.62元，符合税收协定可申请退税。
  • 其他机构及法人：不代扣企业所得税，实际派发1.8元（含税）。

五、股本结构变化

六、激励计划调整及每股收益摊薄

• 因实施本次权益分派，公司将根据《上市公司股权激励管理办法》及《2022年股票期权激励计划（草案）》相关规定对股票期权行权价格进行调整。具体调整内容将另行公告。
• 送转后，以新股本计算2025年度每股收益为2.51元。

七、对投资者的影响及注意事项

• 投资价值与价格敏感信息：
  • 此次分配方案现金分红比例高、转增股份规模大，体现公司盈利能力与对股东回报的重视，可能对公司估值产生积极影响，增强市场信心。
  • 大规模转增将摊薄每股收益，需关注市场对公司未来持续盈利能力的预期变化。
  • 税收政策会影响投资者实际收到的红利金额，持股期限不同税务处理差异较大，短线投资者需特别关注。
  • 后续股权激励行权价调整可能影响管理层激励机制及市场预期。
• 操作提示：请在2026年5月21日收市前完成持股，确保享受本次权益分派。

八、咨询渠道

如有疑问，可联系公司证券投资部，联系电话：0574-86122097。

免责声明：本文仅为基于公告内容的分析与解读，不构成任何投资建议。投资者应结合自身情况和市场环境，谨慎决策，相关数据以公司正式公告为准。

English Version

In-depth Report on Deye Technology’s 2025 Dividend Distribution Implementation Announcement

1. Key Highlights of the Announcement

Ningbo Deye Technology Co., Ltd. (Stock code: 605117, “Deye Technology”) released its 2025 annual dividend distribution implementation announcement on May 18, 2026. The plan, approved by the annual general meeting, includes both a substantial cash dividend and a significant bonus share issue, which will directly impact the company’s share capital structure and shareholder returns. Investors should pay close attention to these changes.

2. Detailed Dividend Plan

• Cash Dividend: Based on the total share capital of 909,359,054 shares before implementation, a cash dividend of RMB 1.8 per share (pre-tax) will be distributed, totaling RMB 1,636,846,297.20.
• Bonus Shares (Share Capital Increase): Each share will receive 0.4 new shares from the capital reserve, totaling 363,743,622 new shares. Post-distribution, total share capital will rise to 1,273,102,676 shares.
• No differentiated dividend or bonus share arrangement in this round.

3. Important Dates

4. Distribution and Tax Policy Details

• Implementation: The Shanghai branch of China Securities Depository and Clearing Corporation will distribute cash dividends and bonus shares directly to shareholders’ accounts based on their holdings as of the record date.
• Tax Policy for Cash Dividends:
  • Individual shareholders and mutual funds: For holdings of 1 month or less, the full dividend amount is taxable at 20%. For holdings over 1 month up to 1 year, 50% is taxable at a 10% effective rate. For holdings over 1 year, temporarily exempt from personal income tax. The company will not withhold tax, and the full RMB 1.8 per share is distributed. Tax is assessed when shares are sold.
  • Restricted stock/fund: 50% of dividends taxed at a 10% rate, net cash dividend RMB 1.62 per share.
  • QFII: 10% withholding, net RMB 1.62 per share. Tax treaty benefits can be claimed after distribution.
  • Shanghai-Hong Kong Stock Connect: 10% withholding, net RMB 1.62 per share. Eligible for tax treaty refunds if applicable.
  • Other institutions and legal entities: No withholding, full RMB 1.8 per share (pre-tax).

5. Share Capital Structure Changes

6. Incentive Plan Adjustments and EPS Dilution

• The company will adjust the exercise price of its stock option incentive plan in accordance with the relevant laws and regulations following this equity distribution. Details will be announced separately.
• Post-distribution, 2025 earnings per share diluted to RMB 2.51 based on the new share capital.

7. Potential Market Impact & Shareholder Reminders

• Market and Price Sensitivity:
  • The high cash dividend and large-scale bonus share issue reflect the company’s strong profitability and commitment to shareholder returns, likely to positively influence market sentiment and valuation.
  • The bonus share issue will dilute EPS, so investors should monitor the company’s ongoing profitability.
  • Tax policies may significantly affect the actual dividends received by investors, especially for short-term holders; attention to holding period is advised.
  • Future adjustments to the incentive plan’s exercise price could affect management incentives and market expectations.
• Action Item: Hold shares by market close on May 21, 2026, to be eligible for the distribution.

8. Inquiry Contact

For further questions, contact the Securities Investment Department at 0574-86122097.

Disclaimer: This article is an analysis and interpretation based on the official announcement and does not constitute investment advice. Investors should make decisions prudently, based on their own circumstances and the official disclosures from the company.

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