开创国际2025年度权益分派实施公告深度解读
上海开创国际海洋资源股份有限公司（600097）于2026年5月22日发布了2025年度权益分派实施公告，内容对投资者具有重要参考价值，或将对公司股价产生一定影响。以下为公告的详细解读和关键要点分析：
一、分红方案详情
- 每股现金红利：本次A股每股现金红利为0.10元（含税），以公司总股本240,936,559股为基数，共计派发现金红利24,093,655.90元。
- 分红类型：本次分红为现金红利，不涉及送股或转增股本，亦无差异化分红送转。
- 分红对象：截至2026年5月27日收市后，在中国证券登记结算有限责任公司上海分公司登记在册的全体股东。
二、重要时间节点
| 股份类别 | 股权登记日 | 除权（息）日 | 现金红利发放日 |
|---|---|---|---|
| A股 | 2026/5/27 | 2026/5/28 | 2026/5/28 |
三、分红实施办法
- 红利发放渠道：无限售条件流通股红利将由中国结算上海分公司通过其资金清算系统向已办理指定交易的股东派发，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派发。
- 特殊发放对象：上海远洋渔业有限公司持有的股份，其现金红利由公司直接发放。
四、税收政策解读（需股东重点关注）
- 个人股东及证券投资基金：根据持股期限不同，股息红利个人所得税税负不同。持股一年以上暂免征收个人所得税；持股一个月以内全额计入应纳税所得额，税率20%；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，实得税率10%。公司发放红利时暂不扣税，股票转让时由券商等机构代扣代缴。
- 合格境外机构投资者（QFII）：公司按10%税率代扣代缴企业所得税，税后每股实际派发现金红利0.09元。如需享受协定税率可自行申报。
- 港股通投资者：公司按10%税率代扣代缴，税后每股实际派发现金红利0.09元。
- 其他机构及法人股东：公司不代扣代缴所得税，由纳税人自行申报，每股实际派发现金红利0.10元。
提示：不同类型股东的税后分红金额可能存在差异，建议相关股东根据自身持股类型和持股期限关注税收政策的具体影响。
五、投资者须知及潜在影响
- 本次分红金额与2024年度持平，显示出公司稳定的分红政策，有望增强投资者信心，对长期投资者具有一定吸引力。
- 由于分红实施日临近，短期内或将吸引部分寻求分红收益的资金介入，可能对股价产生积极影响。投资者需关注除权除息后股价波动。
- 税收政策对不同投资者的实际收益存在显著影响，建议投资者在操作前充分了解相关细节。
六、咨询方式
投资者如有疑问，可联系公司董事会办公室。联系电话：021-65690310。
结论
本次分红公告展现出开创国际稳定的分红能力和对股东的回馈。公司在当前经济环境下坚持现金分红，有助于提升公司估值和市场关注度。投资者应结合自身情况和税收政策，理性评估分红对实际收益的影响，并关注除权除息日后的股价变动。
免责声明：本文仅为对上市公司公告的客观解读，不构成任何投资建议。投资者据此操作，风险自负。请结合自身实际情况及专业意见做出投资决策。
English Version
In-depth Review of KaiChuang International’s 2025 Dividend Distribution Implementation Announcement
Shanghai KaiChuang International Marine Resources Co., Ltd. (600097) released its 2025 dividend distribution implementation announcement on May 22, 2026. The content is highly relevant for investors and may potentially impact the company’s share price. Below is a detailed analysis and key highlights:
1. Dividend Plan Details
- Cash Dividend per Share: The A-share cash dividend is set at RMB 0.10 per share (pre-tax), based on the company’s total share capital of 240,936,559 shares, with a total cash dividend payout of RMB 24,093,655.90.
- Type of Dividend: This is a cash dividend only, with no share bonus or conversion, and no differentiated dividend arrangement.
- Eligible Shareholders: All shareholders registered at China Securities Depository and Clearing Corporation Shanghai Branch as of the close of trading on May 27, 2026.
2. Key Dates
| Share Type | Record Date | Ex-dividend Date | Dividend Payment Date |
|---|---|---|---|
| A-share | 2026/5/27 | 2026/5/28 | 2026/5/28 |
3. Dividend Distribution Methodology
- Distribution Channel: Cash dividends for unrestricted circulating shares will be distributed via CSDCC Shanghai’s clearing system to shareholders who have completed designated transactions. For those not yet designated, the dividends will be kept in custody until procedures are completed.
- Special Recipients: Dividends for shares held by Shanghai Ocean Fisheries Co., Ltd. will be paid directly by the company.
4. Tax Policy Interpretation (Shareholders Must Pay Attention)
- Individual Shareholders & Funds: The actual tax burden depends on holding period. Over one year: tax exempt. Within one month: fully taxable at 20%. Over one month up to one year: 50% taxable at 20% (actual rate 10%). No tax withheld at payout, tax is handled upon share sale.
- Qualified Foreign Institutional Investors (QFII): The company withholds 10% corporate income tax; net dividend is RMB 0.09 per share. Those eligible for treaty rates may apply to tax authorities.
- Hong Kong Market Investors: The company withholds 10% tax; net dividend is RMB 0.09 per share.
- Other Institutional and Corporate Shareholders: The company does not withhold tax; shareholders are responsible for their own filings. Net dividend is RMB 0.10 per share.
Note: Actual dividend received may vary based on shareholder type and holding period. Please review tax details carefully.
5. Investor Focus and Potential Impacts
- The dividend payout matches that of 2024, reflecting a stable dividend policy which may boost investor confidence and appeal to long-term holders.
- With the dividend implementation date approaching, short-term capital seeking dividend returns may enter, potentially supporting the share price. Investors should monitor post-ex-dividend price movement.
- Tax policy significantly affects after-tax returns. Investors should fully understand relevant details before making decisions.
6. Contact Details
For enquiries, contact the Board Secretary’s Office at 021-65690310.
Conclusion
This dividend announcement demonstrates KaiChuang International’s stable payout ability and shareholder commitment. Maintaining cash dividends in the current environment may boost the company’s valuation and market attention. Investors should consider their circumstances and tax situation, and pay close attention to price movements after the ex-dividend date.
Disclaimer: This article is an objective interpretation of a listed company’s announcement and does not constitute investment advice. Investors act at their own risk. Please base investment decisions on your own situation and consult professional advisers.
