重庆瑜欣平瑞电子2025年度分红派息及转增股本实施公告（股票代码：301107）

瑜欣电子2025年度权益分派实施公告详解

瑜欣电子2025年度权益分派实施公告——投资者关注要点

重庆瑜欣平瑞电子股份有限公司（证券代码：301107，证券简称：瑜欣电子）于2026年5月22日发布了2025年度权益分派实施公告。本次分派涉及现金股利与资本公积转增股本，内容详实，对公司股东及潜在投资者具有重要参考价值。以下为公告主要内容及投资价值分析。

一、分派方案亮点及细节

现金股利： 以公司总股本101,563,420股为基数，向全体股东每10股派发现金股利人民币3.00元（含税），预计总派发金额为30,469,026元。不送红股。
资本公积转增： 同时以资本公积金向全体股东每10股转增4股，预计转增40,625,368股。转增后公司总股本将增至142,188,788股。
分派对象： 2026年5月28日深圳证券交易所收市后，在中国结算深圳分公司登记在册的全部股东均为本次分派对象。
分派时间： 股权登记日为2026年5月28日，除权除息日为2026年5月29日。
税务处理： 持股期限不同的个人股东将根据“先进先出”原则征收差别化红利税：
- 持股1个月及以内每10股补缴税款0.60元
- 持股1个月以上至1年（含1年）每10股补缴税款0.30元
- 持股超过1年则无需补缴税款
对于通过深股通持有股份的香港市场投资者、境外机构（包括QFII、RQFII）及持有首发前限售股的个人与基金，每10股实际派发2.70元（扣税后）；内地基金部分按差别化税率征收。
股份变动情况： 分红前限售条件流通股42,841,470股，无限售条件流通股58,721,950股；分红后分别增至59,978,058股和82,210,730股，总股本增至142,188,788股。
每股净收益摊薄： 分派后按新股本计算，2025年度每股净收益为0.53元。
最低减持价格调整： 公司相关股东承诺，锁定期满后两年内减持价格不低于发行价，若遇除权、除息事项，发行价将做相应调整。
限制性股票激励计划： 若公司发生资本公积转增股本、派送股票红利等事项，限制性股票的价格及数量将做相应调整，并履行信息披露义务。
现金红利派发方式： A股股东现金红利将通过中国结算深圳分公司直接划入资金账户，部分自派股东由公司自行派发，名单包括胡欣睿、胡云平、丁德萍、重庆同为企业管理中心（有限合伙）、李韵。
新股上市交易： 本次所送（转）的无限售条件流通股的起始交易日为2026年5月29日。

二、投资者需特别关注事项（可能影响股价）

总股本大幅扩张：资本公积转增股本后，公司总股本增至142,188,788股，股本扩张可能导致每股收益摊薄，需关注后续公司盈利能力。
现金分红政策持续：高比例现金分红显示公司盈利稳定，利好投资者信心，但需结合未来分红政策与利润分配情况综合判断。
减持价格调整及限售股变化：涉及大股东减持价调整及限制性股票激励计划，可能影响市场流动性和股价波动。
税务差异及分红到账：不同投资者税务处理及分红到账时间，需提前了解，避免因政策差异影响实际收益。

三、咨询与备查

公司证券事务部地址：重庆市高新区含谷镇高腾大道992号，联系人：李梦瑶，电话/传真：023-65816392。相关股东会决议、董事会决议及中国结算深圳分公司文件均可备查。

四、投资者分析与展望

本次权益分派方案显示瑜欣电子经营稳健，现金分红与股本扩张并举，短期内可能对股价造成一定波动。高比例分红利好投资者，但总股本扩张后每股收益摊薄，需关注后续公司盈利及成长性。大股东减持价调整、限制性股票激励计划等事项也值得投资者重点关注。此外，税务处理及分红到账时间对投资者实际收益有影响，建议投资者根据自身情况做好相应准备。

免责声明

本文仅为资讯解读，不构成投资建议。投资者需结合自身风险偏好及市场情况，理性判断。公司公告内容以官方文件为准，具体分红政策及税务细节请咨询公司证券事务部或专业顾问。

English Version:
YuXin Electronics 2025 Dividend Distribution Announcement Detailed Analysis

YuXin Electronics 2025 Dividend Distribution Implementation Announcement — Investor Key Points

Chongqing YuXin PingRui Electronics Co., Ltd. (Stock Code: 301107, Stock Name: YuXin Electronics) released its 2025 dividend distribution implementation announcement on May 22, 2026. This distribution involves both cash dividends and a capital reserve transfer, containing comprehensive details crucial for shareholders and potential investors. Below is an analysis of the main content and its investment value.

I. Key Highlights and Details of the Distribution Plan

Cash Dividend: Based on a total share capital of 101,563,420 shares, all shareholders receive RMB 3.00 (tax inclusive) per 10 shares. The total expected payout is RMB 30,469,026. No bonus shares are granted.
Capital Reserve Transfer: All shareholders receive 4 additional shares per 10 shares from the capital reserve, totaling 40,625,368 shares. After the transfer, total share capital will increase to 142,188,788 shares.
Distribution Target: All shareholders recorded in China Securities Depository and Clearing Shenzhen Branch as of market close on May 28, 2026, are eligible for the distribution.
Distribution Date: Record date is May 28, 2026; ex-dividend and ex-rights date is May 29, 2026.
Tax Treatment: Individual shareholders face differentiated dividend tax based on holding period (“first-in, first-out” principle):
- Holding ≤ 1 month: RMB 0.60 per 10 shares tax
- Holding > 1 month to ≤ 1 year: RMB 0.30 per 10 shares tax
- Holding > 1 year: No tax
For Hong Kong market investors, foreign institutions (QFII, RQFII), and pre-IPO restricted individuals/funds, RMB 2.70 per 10 shares after tax is distributed; domestic funds taxed at differentiated rates.
Share Changes: Before dividend: restricted shares 42,841,470; unrestricted shares 58,721,950. After dividend: 59,978,058 and 82,210,730 respectively; total share capital rises to 142,188,788 shares.
Diluted EPS: After distribution, 2025 EPS is RMB 0.53 based on new share capital.
Minimum Sell Price Adjustment: Major shareholders commit to not selling below IPO price within two years post-lockup. If ex-dividend/ex-rights events occur, IPO price adjusts accordingly.
Restricted Stock Incentive Plan: If capital reserve transfers, stock dividends, splits, etc. occur, restricted stock price and quantity will be adjusted, with full disclosure requirements.
Cash Dividend Method: Cash dividends for A-share holders will be transferred directly by China Securities Depository, with certain shareholders (Hu Xinrui, Hu Yunping, Ding Deping, Chongqing Tongwei Enterprise Management, Li Yun) paid directly by the company.
New Shares Trading Start: Newly transferred unrestricted shares start trading May 29, 2026.

II. Investor Attention Points (Potential Price Sensitivity)

Significant Share Capital Expansion: Post-capital reserve transfer, total share capital expands to 142,188,788. This may dilute EPS—investors should monitor future profitability.
Continued Cash Dividend Policy: High cash dividend ratio signals stable profits, boosting investor confidence. However, future dividend and profit allocation must be monitored.
Minimum Sell Price and Restricted Shares: Adjustments to major shareholder sell price and restricted stock plans may affect market liquidity and share price volatility.
Tax Differences and Dividend Arrival: Tax treatment and dividend receipt times vary; investors should prepare to avoid policy-induced differences in actual returns.

III. Consultation and Reference

Company Securities Affairs Office: No. 992 Gaoteng Avenue, Hangu Town, Chongqing Hi-Tech Zone; Contact: Li Mengyao; Tel/Fax: 023-65816392. Shareholder resolutions, board resolutions, and China Securities Depository documents are available for reference.

IV. Investor Analysis & Outlook

This dividend plan shows YuXin Electronics’ solid operations, with cash dividends and share expansion together. Short-term share price volatility may occur. High dividend ratio is positive, but EPS dilution from share expansion warrants attention to future earnings and growth. Major shareholder sell price adjustments and restricted stock incentive plans are also key points. Tax and dividend arrival differences impact real returns—investors should prepare accordingly.

Disclaimer

This article is for informational interpretation only and does not constitute investment advice. Investors should make rational decisions based on their own risk preference and market conditions. Official documents prevail for all dividend policies and tax details; consult the company’s securities office or professional advisors for specifics.