东睦新材料集团股份有限公司2025年度权益分派实施公告详解
公告要点
- 每股现金分红：本次利润分配方案决定，A股每股现金红利为0.30元（含税）。本次分红涉及总股本为631,383,477股，合计派发现金红利189,415,043.10元。
- 重要日期：
- 股权登记日：2026年5月22日
- 除权（息）日及现金红利发放日：2026年5月25日
- 未转增股本：公司2025年度不进行资本公积金转增股本。
- 差异化分红送转：否。
详细分配方案
本次利润分配以公司截至2026年5月22日收市后登记在册的全体A股股东为对象。每股派发现金红利0.30元（含税），总计派发金额189,415,043.10元。
分红实施办法
- 除公司自行发放现金红利的股东（包括睦特殊金属工业株式会社、宁波金广投资股份有限公司、宁波新金广投资管理有限公司普通账户所持股份）外，其余股东的现金红利将由中国证券登记结算有限责任公司上海分公司通过资金清算系统发放。
- 已办理指定交易的投资者可于红利发放日在指定营业部领取现金红利，未办理指定交易的股东红利暂由中国结算上海分公司保管，待办理指定交易后再进行派发。
税收政策详细说明
- 自然人股东及证券投资基金：
- 持股超过1年：股息红利所得暂免征收个人所得税。
- 持股1个月以内（含1个月）：股息红利所得全额计入应纳税所得额，适用20%税率。
- 持股1个月以上至1年（含1年）：暂减按50%计入应纳税所得额，适用20%税率。
- 公司派发股息红利时暂不扣缴个人所得税，待转让股票时由中国结算上海分公司根据持股期限扣收税款。
- 限售股自然人及证券投资基金：
- 解禁前取得的股息红利按10%税率代扣代缴。
- 解禁后取得的股息红利按上述个人所得税政策执行。
- QFII股东：根据国家税务总局相关规定，按10%税率代扣代缴企业所得税。如需享受税收协定待遇，可自行向主管税务机关申请退税。
- 沪股通投资者（包括企业和个人）：按10%税率代扣所得税。
- 其他机构投资者和法人股东：不代扣企业所得税，需自行申报缴纳。
投资者需关注事项
- 分红方案通过：本分红方案已于2026年5月11日股东大会审议通过。
- 现金红利发放时间及方式：股东需确保指定交易办理完毕，以便及时领取分红。
- 税收政策影响：不同类型股东的税收处理方式不同，可能影响实际到手分红金额。
- 不进行资本公积金转增股本：此次分配方案仅为现金分红，不涉及送股或转增股本。
潜在影响与投资价值分析
- 稳定分红政策：公司维持稳定分红，每股现金红利0.30元，显示出良好的盈利能力和股东回报意愿，有助于提升投资者信心。
- 股息收益率：若参考公司市价，分红金额可能对股息收益率构成积极影响，吸引长期价值投资者。
- 税收政策：分红税收政策可能影响部分投资者实际分红所得，需密切关注。
- 分红实施细节：股权登记日及除权日等关键时间节点，需要投资者密切关注，避免因操作失误而错失分红。
咨询与联系方式
如有疑问，请联系公司董事会办公室：
联系电话：0574-87841061
免责声明：本文仅为对东睦新材料集团股份有限公司2025年度权益分派实施公告的详细解读，所述信息仅供投资者参考，不构成任何投资建议。投资者应结合自身情况及市场变化审慎决策。
English Version
Detailed Analysis of Dongmu New Materials Group Co., Ltd. 2025 Annual Dividend Distribution Announcement
Key Points
- Cash Dividend per Share: The dividend plan states that each A-share will receive a cash dividend of RMB 0.30 (tax included). The total capital base for this distribution is 631,383,477 shares, with a total payout of RMB 189,415,043.10.
- Important Dates:
- Shareholder Registration Date: May 22, 2026
- Ex-dividend Date & Dividend Payment Date: May 25, 2026
- No Capital Reserve Bonus Issue: The company will not conduct a capital reserve bonus issue in 2025.
- No Differential Dividend: No differential dividend or bonus share issue.
Detailed Distribution Plan
The dividend will be distributed to all A-shareholders registered at the close of trading on May 22, 2026. Each share receives RMB 0.30 cash dividend (tax included), totaling RMB 189,415,043.10.
Dividend Implementation Method
- Except for shareholders who receive cash dividends directly from the company (including Mott Special Metal Industry Co., Ltd., Ningbo Jingang Investment Co., Ltd., and Ningbo New Jingang Investment Management Co., Ltd.), all other shareholders will have their cash dividends distributed via China Securities Depository and Clearing Corporation Shanghai Branch.
- Investors who have completed designated trading can receive their dividend at their designated securities business office on the payout date. For those who have not, their dividends will be temporarily held by the clearing company until designated trading is completed.
Tax Policy Details
- Individual shareholders and securities investment funds:
- Holding period over 1 year: Dividend income is temporarily exempt from personal income tax.
- Holding period within 1 month (including 1 month): Dividend income is fully included in taxable income, subject to 20% tax rate.
- Holding period over 1 month to 1 year (including 1 year): 50% of dividend income is included in taxable income, subject to 20% tax rate.
- Company does not withhold personal income tax at payout; tax is withheld when shares are transferred.
- Restricted shares held by individuals and funds:
- Dividends received before unlocking are taxed at 10%.
- Dividends after unlocking follow the above personal tax rules.
- QFII shareholders: Taxed at 10%. If preferential tax treaty treatment is needed, shareholders must apply for a refund themselves.
- Shanghai-Hong Kong Stock Connect investors: Taxed at 10% (both individuals and enterprises).
- Other institutional investors and corporate shareholders: No withholding; must declare and pay enterprise income tax themselves.
Investor Notes
- Approval: The dividend plan was approved at the May 11, 2026 shareholders meeting.
- Dividend Payment Timing & Method: Shareholders must ensure designated trading is completed to receive dividends promptly.
- Tax Policy Impact: Tax treatment varies by shareholder type and holding period, affecting net dividend received.
- No Bonus Issue: This distribution is purely cash dividend, with no bonus issue or conversion.
Potential Impact & Investment Value
- Stable Dividend Policy: The company maintains a stable cash dividend, reflecting solid profitability and shareholder value commitment, likely to enhance investor confidence.
- Dividend Yield: The payout may positively impact dividend yield, attracting long-term investors.
- Tax Policy: Dividend tax rules may affect actual returns; investors should monitor their holding periods and tax implications.
- Implementation Details: Key dates such as registration and ex-dividend date are crucial; missing them may result in missing the dividend.
Contact & Consultation
For inquiries, contact the Board Office:
Tel: 0574-87841061
Disclaimer: This article is a detailed interpretation of Dongmu New Materials Group Co., Ltd.’s 2025 annual dividend distribution announcement. The information is for reference only and does not constitute investment advice. Investors should make decisions based on their own circumstances and market changes.
