佩蒂动物营养科技股份有限公司2025年度权益分派实施公告——投资者详细解读
主要内容概述
佩蒂动物营养科技股份有限公司（证券代码：300673，债券代码：123133）于2026年5月21日召开年度股东会，审议并通过了2025年度利润分配预案。此次分红方案与股东会审议通过的方案及调整原则一致，并且自预案披露至实施期间，公司股本总额未发生变化。
分红方案详解
- 分红基准：以实施分红派息股权登记日登记的公司普通股总股本，扣除回购专用证券账户中的库存股后为基数。
- 分红金额：每10股派发现金红利人民币2.50元（含税）。
- 资本公积金及红股：2025年度不实施资本公积金转增股本，也不送红股。
- 特殊情况说明：如可转债转股等因素导致股本变化，分配基数以实施时登记日为准，维持分配比例不变。回购专用证券账户内的股份不参与分红。
- 分红对象：截止2026年6月1日下午深圳证券交易所收市后，登记在册的全体股东。
税收政策及分红细则
- 现金红利税收：
- 境外机构（含QFII、RQFII）及持有首发前限售股的个人和证券投资基金：每10股派2.25元（扣税后）。
- 首发后限售股、股权激励限售股及无限售流通股的个人：股息红利税实行差别化税率征收，暂不扣税，待个人转让股票时按持股期限计算应纳税额。
- 证券投资基金：对香港投资者持有基金份额部分按10%征收，对内地投资者持有基金份额部分实行差别化税率征收。
- 持股期限税率（先进先出原则）：
- 持股1个月（含）以内：每10股补缴税款0.50元。
- 持股1个月以上至1年（含）：每10股补缴税款0.25元。
- 持股超过1年：不需补缴税款。
重要时间节点
- 股权登记日：2026年6月1日
- 除权除息日：2026年6月2日
- 现金红利到账时间：2026年6月2日通过托管证券公司直接划入股东资金账户。
特殊股东分红安排
部分A股股东（陈振标、陈振录、郑香兰）现金红利由公司自行派发。如因自派股东证券账户内股份减少而导致委托中国结算深圳分公司代派的现金红利不足的，相关法律责任由公司自行承担。
可转债转股价格调整——潜在影响
- 转股价格调整：佩蒂转债（债券代码：123133）转股价格将由17.58元/股调整为17.33元/股，调整后价格自2026年6月2日（除权除息日）起生效。
- 影响：转股价格的下调有利于可转债持有人转股，可能增加流通股数量，对股价形成压力或带来短期波动，投资者需关注。
投资者须知与风险提示
- 此次分红方案明确，红利分派及税率差异需注意，若持股期限较短，需额外补缴税款。
- 转股价格调整对可转债价格及公司股本结构有直接影响，投资者需评估对公司估值及未来分红政策的可能影响。
- 分红基数及实施细节均以公告为准，回购专用账户股份不参与分红，投资者需关注持股结构变化。
咨询与备查文件
- 咨询地址：浙江省平阳县水头镇工业园区宠乐路2号
- 证券部联系方式：0577-58189955，[email protected]
- 备查文件包括董事会决议、股东会决议及中国结算深圳分公司相关确认文件。
总结：股价影响分析
此次分红方案及可转债转股价格调整对公司股价具有一定影响，尤其是现金分红比例（每10股2.5元）和转股价格下调，或将引发短期股价波动，投资者需密切关注除权除息日后的市场表现。建议股东根据自身持股期限及税务政策合理安排投资策略。
免责声明：
本新闻仅供参考，不构成投资建议。投资者应根据自身情况及市场风险，谨慎决策。如有疑问，请咨询公司证券部或专业财务顾问。
PETI Animal Nutrition Technology Co., Ltd. 2025 Dividend Distribution Announcement—Investor Detailed Analysis
Summary of Key Points
PETI Animal Nutrition Technology Co., Ltd. (Stock Code: 300673, Bond Code: 123133) convened its annual shareholders meeting on May 21, 2026, and approved the 2025 profit distribution plan. The dividend plan is consistent with the plan approved by the shareholders’ meeting and the adjustment principles. The company’s total share capital has remained unchanged during the disclosure and implementation period.
Dividend Plan Details
- Dividend Basis: Based on the total ordinary share capital registered on the dividend record date, excluding treasury shares held in the repurchase account.
- Dividend Amount: RMB 2.50 (including tax) per 10 shares.
- Capital Reserve & Bonus Shares: No conversion of capital reserve or issuance of bonus shares for 2025.
- Special Circumstances: If factors such as convertible bonds conversion lead to changes in share capital, the record date determines the base, maintaining the distribution ratio. Treasury shares are excluded.
- Dividend Recipients: All shareholders registered as of June 1, 2026, after Shenzhen Stock Exchange closing.
Tax Policy & Dividend Distribution Details
- Dividend Tax:
- Foreign institutions (QFII, RQFII) and holders of pre-IPO restricted shares: RMB 2.25 per 10 shares after tax.
- Post-IPO restricted shares, equity incentive restricted shares, and unrestricted tradable shares held by individuals: differentiated tax rates, not withheld at distribution, calculated upon transfer according to holding period.
- Securities investment funds: For Hong Kong investors, 10% tax; for mainland investors, differentiated rates.
- Holding Period Tax Rates (FIFO principle):
- Holding ≤1 month: RMB 0.50 per 10 shares to be paid.
- Holding >1 month and ≤1 year: RMB 0.25 per 10 shares to be paid.
- Holding >1 year: No additional tax.
Key Dates
- Record Date: June 1, 2026
- Ex-Dividend Date: June 2, 2026
- Cash Dividend Payment: June 2, 2026, via custodian securities companies into shareholders’ accounts.
Special Dividend Distribution for Certain Shareholders
Some A-share shareholders (Chen Zhenbiao, Chen Zhenlu, Zheng Xianglan) will receive dividends directly from the company. If their shareholdings decrease and cash dividends entrusted to China Securities Depository and Clearing Co., Ltd. are insufficient, the company assumes all legal responsibility.
Convertible Bond Conversion Price Adjustment—Potential Impact
- Conversion Price Adjustment: PETI Convertible Bond (Bond Code: 123133) conversion price will decrease from RMB 17.58/share to RMB 17.33/share, effective from June 2, 2026 (ex-dividend date).
- Impact: Lower conversion price favors bondholders converting to shares, potentially increasing circulating shares and causing short-term price pressure or volatility.
Investor Attention & Risk Warning
- Dividend plan and differentiated tax rates require attention; short-term holders must pay additional taxes.
- Conversion price adjustment will affect convertible bond value and company capital structure; investors should assess impact on valuation and future dividend policies.
- Dividend basis and details are as announced; treasury shares excluded; monitor changes in shareholding structure.
Consultation & Reference Documents
- Consultation Address: No.2 Chongle Road, Industrial Park, Shui Tou Town, Pingyang County, Zhejiang Province
- Securities Department Contact: 0577-58189955, [email protected]
- Reference documents include board resolutions, shareholders’ meeting resolutions, and confirmation documents from China Securities Depository and Clearing Co., Ltd.
Conclusion: Share Price Impact Analysis
The dividend plan and convertible bond conversion price adjustment could impact the company’s share price, especially the cash dividend ratio (RMB 2.5 per 10 shares) and conversion price reduction, which may trigger short-term price fluctuations. Investors are advised to closely monitor post-ex-dividend market performance and adjust strategies according to holding periods and tax policies.
Disclaimer:
This news is for reference only and does not constitute investment advice. Investors should make decisions prudently based on their own circumstances and market risks. For queries, please consult the company’s securities department or a professional financial advisor.
