华康洁净2025年度权益分派实施公告：每10股派发2元现金红利及相关事项说明

华康洁净2025年度权益分派实施公告深度解读

一、公告要点汇总

公司证券代码：301235，简称：华康洁净。
2025年度现金分红实施方案正式公布。
以公司现有总股本107,776,866股，剔除已回购股份3,403,400股后，按104,373,466股为基数进行分红。
每10股派发现金红利2元（含税），共计现金股利20,874,693.20元（含税）。
回购专用证券账户持有的股份不参与分红。
2026年5月28日为股权登记日，5月29日为除权除息日。
除权除息参考价为：除息除权日前一交易日收盘价-0.1936843元/股。
可转债（华医转债）转股价格调整：由22.43元/股降至22.24元/股。
实际控制人及核心股东减持价格相应调整，最低减持价为38.73元/股。
限制性股票激励计划、可转债转股价格等参数同步调整。
分红税收政策详述，个人股东和基金股东税率差异明确。

二、对股东及市场的影响

分红方案亮点：本次分红方案为公司股东带来每10股2元现金红利，显示公司盈利能力和对股东回报的重视。总派发金额逾2000万元，彰显公司资本稳健。
除权除息价调整：除权除息参考价下降0.1936843元/股，可能直接影响除权除息日后股价表现，投资者需关注短期波动。
转股价格调整：华医转债转股价格由22.43元/股调整至22.24元/股，提升转股吸引力，或促进债券转股流动性，对华医转债持有人为利好。
减持价格调整：实际控制人及核心股东减持价格调整至38.73元/股，意味着相关股东未来两年内减持需遵守新价格底线，有助于维护股价稳定。
税收政策细节：境外机构、首发前限售股持有人和证券投资基金，分红税率一律10%；首发后限售股、股权激励限售股及无限售流通股个人股东根据持股期限实行差别化税率，持股超过一年可免税，对长期投资者友好。
股权激励计划调整：若股权激励对象获授前发生派息等事项，授予价格将相应调整，保障激励公平。
分红总额动态调整：若分红期间公司总股本发生变化（如转债转股、增发、回购等），分红总额将按比例调整，确保公平分配。
投资者咨询渠道：设有专门联系人及电话，便于投资者及时了解分红相关细节。

三、潜在影响与投资者须知

分红及除权除息影响：现金分红和除权除息安排可能导致股价短期调整，投资者需关注分红实施日后的市场反应。
转股价格及减持限制调整：对于可转债投资者和公司大股东，转股价格及减持价格调整具有重要意义，可能影响公司流通股本及市场流动性。
税收政策对投资者影响：不同类型投资者因税收政策不同，实际到手分红金额或有差异，需结合自身情况合理规划。
股权激励调整保障：对于参与公司股权激励计划的员工，分红及派息对授予价格调整保障其权益，激励措施更加公平合理。
关注公告时间节点：股权登记日（5月28日）、除权除息日（5月29日）是投资者操作的重要时间节点。

四、结论

本次公告不仅明确了2025年度分红方案，涉及现金红利、税收政策、转债转股价格、股权激励调整及大股东减持价格等多项关键参数，均可能对公司股价和市场情绪产生直接影响。投资者应重点关注除权除息日后的股价表现、转股价格调整以及分红税收政策的实际影响。整体来看，本次分红显示公司持续盈利能力，有望提升市场信心，但短期除权除息可能带来股价调整。建议投资者结合自身持股类型和投资期限，合理规划操作策略。

免责声明

本文为基于公告内容的新闻解读，不构成任何投资建议。投资者应结合自身情况及市场环境，审慎决策。公司相关公告及政策可能会有调整，请以官方披露信息为准。

华康洁净2025 Annual Dividend Distribution Announcement: Detailed Investor Analysis

Key Points:
- Stock code: 301235 (Huakang Clean); Convertible bond code: 123251 (Huayi Convertible Bonds).
- 2025 annual cash dividend implementation announced.
- Dividend base: 104,373,466 shares (total shares minus 3,403,400 repurchased shares).
- Cash dividend: RMB 2 per 10 shares (pre-tax), total payout: RMB 20,874,693.20.
- Repurchased shares do not participate in dividend.
- Record date: May 28, 2026; Ex-dividend/ex-rights date: May 29, 2026.
- Ex-dividend reference price adjustment: previous closing price minus RMB 0.1936843/share.
- Convertible bond conversion price adjusted: from RMB 22.43/share to RMB 22.24/share.
- Controlling shareholders’ minimum sell price adjusted to RMB 38.73/share.
- Restricted stock incentive plan and other parameters adjusted accordingly.
- Detailed dividend tax policy for different shareholder types.

Investor-Relevant Highlights & Price-Sensitive Details

Dividend plan: Each 10 shares will receive RMB 2 cash dividend, demonstrating strong profitability and shareholder reward. Total payout exceeds RMB 20 million.
Ex-dividend price adjustment: Reference price drops by RMB 0.1936843/share, which may impact share price after ex-dividend date. Investors should watch for short-term price volatility.
Convertible bond adjustment: Huayi Convertible Bond conversion price falls from RMB 22.43/share to RMB 22.24/share, improving bond attractiveness and liquidity, a positive for bondholders.
Sell price restrictions: Controlling shareholders and key investors’ minimum sell price is now RMB 38.73/share, supporting share price stability over the next two years.
Tax policy details: Overseas institutions, pre-IPO restricted stock holders, and funds taxed at 10%; post-IPO restricted stock, stock incentive restricted shares, and unrestricted individuals taxed differently based on holding period. Holding over one year is tax-free, favoring long-term investors.
Stock incentive plan adjustment: If stock incentive participants receive shares before dividend or other events, grant price will be adjusted to ensure fairness.
Dynamic dividend adjustment: If total share capital changes (new shares, conversion, repurchase), total dividend will be adjusted accordingly, ensuring fair distribution.
Investor inquiry channels: Dedicated contact and phone provided for shareholder support.

Potential Impact & Investor Considerations

Dividend and ex-rights: Cash dividend and ex-dividend arrangements may lead to short-term price adjustments; investors should monitor market reactions post-dividend.
Convertible bond & sell restrictions: Changes in conversion price and minimum sell price for major shareholders have significant implications for liquidity and price stability.
Tax policy impacts: Actual after-tax dividend varies by investor type and holding period; planning is necessary for optimal returns.
Stock incentive protection: Grant price adjustments safeguard employee incentives, making plans fairer and more reliable.
Key timeline: Record date (May 28) and ex-dividend date (May 29) are critical for investor actions.

Conclusion

This announcement clarifies the 2025 dividend plan, including cash dividend, tax policy, convertible bond conversion price, stock incentive adjustments, and major shareholder sell price changes, all of which may directly affect share price and market sentiment. Investors should monitor price movements after the ex-dividend date, conversion price changes, and tax policy effects. The dividend reflects strong company profitability and may boost market confidence, but short-term price fluctuation is likely. Investors should plan based on share type and holding period.

Disclaimer

This analysis is based on public announcement content and does not constitute investment advice. Investors should make decisions based on their own circumstances and official disclosures. Policies may change; refer to company official information for updates.