方大特钢科技股份有限公司2025年度权益分派实施公告
一、公告核心要点
- 分红方案通过情况：2026年4月10日，公司2025年度股东大会审议通过利润分配方案。
- 每股分配比例：A股每股现金红利0.20元（含税）。
- 分红总额：拟派发现金红利共计452,627,046.20元（含税）。
- 差异化分红：本次采取差异化分红送转方式。
- 相关日期：
- 股权登记日：2026年5月28日
- 除权（息）日、现金红利发放日：2026年5月29日
- 不送红股、不转增股本：本年度仅派发现金红利。
二、分红方案详细内容
公司将向截至股权登记日后在中国结算上海分公司登记在册的全体股东（扣除回购专用证券账户）每10股派发2元现金红利。总股本为2,313,187,890股，扣除回购专用证券账户后参与分配的股本为2,263,135,231股。
若期间因回购股份等导致股本或参与分配股数发生变动，分配总额保持不变，将相应调整每股分配比例。
差异化分红除权除息价格计算
除权除息参考价格为“前收盘价格-0.20元”，流通股份变动比例为0。
三、分红实施办法
除自行发放对象（江西方大钢铁集团有限公司、江西汽车板簧有限公司）外，现金红利将委托中国结算上海分公司通过资金清算系统向股权登记日后登记在册并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，待办理指定交易后发放。
股息红利扣税说明
- 自然人股东及证券投资基金：暂不扣缴所得税，实际派发每股人民币0.20元。转让股票时根据持股期限由中国结算上海分公司代扣代缴税款，税负如下：
- 持股期限1个月以内（含1个月），税负20%；
- 1个月以上至1年（含1年），税负10%；
- 超过1年，暂免征收个人所得税。
- 合格境外机构投资者（QFII）：统一按10%税率代扣代缴企业所得税，实际派发每股人民币0.18元。
- 香港联交所投资者（沪股通）：按10%税率代扣所得税，实际派发每股人民币0.18元。
- 其他机构投资者和法人股东：公司不代扣代缴企业所得税，实际派发每股人民币0.20元。
四、股东关注重点及潜在影响
- 现金分红力度较大：452.6亿元现金红利，分红比例高，对股东回报较为优厚，或提升市场对公司价值预期。
- 差异化分红：创新分红方式，有利于激励长期持股。
- 除权参考价明确：分红会直接影响除权日股价，投资者须关注短期波动。
- 税负政策细化：持股时间影响实际到手分红，建议投资者结合个人情况合理安排持股与交易。
- 不送股、不转增：仅现金分红，股本结构不变，投资者关注未来分红持续性。
五、投资者咨询方式
如有疑问，投资者可联系公司董事办，电话：0791-88396314。
六、结语
本公告显示方大特钢持续重视股东回报，分红力度较大，税务细节明确，为投资者带来实际收益。分红实施及除权日可能引发短期股价波动，建议投资者结合自身情况及市场预期合理决策。
免责声明：本文基于公司公告整理，仅供投资参考，不构成任何投资建议。投资者应根据自身情况及市场变化自行判断和决策，风险自担。
English Version
Fangda Special Steel Technology Co., Ltd. 2025 Annual Dividend Distribution Announcement
1. Key Highlights
- Dividend Plan Approval: On April 10, 2026, the 2025 AGM approved the profit distribution plan.
- Distribution Ratio: RMB 0.20 cash dividend per A-share (tax-inclusive).
- Total Dividend: RMB 452,627,046.20 in cash dividends (tax-inclusive).
- Differentiated Dividend: The company adopts a differentiated dividend conversion mechanism.
- Relevant Dates:
- Shareholder Record Date: May 28, 2026
- Ex-dividend Date & Dividend Payment Date: May 29, 2026
- No Bonus Shares or Capital Increase: Only cash dividends are distributed this year.
2. Dividend Plan Details
The company will distribute RMB 2 cash dividend per 10 shares to all shareholders registered with China Securities Depository Shanghai Branch (excluding repurchase account) as of the record date. Total share capital is 2,313,187,890 shares; after deducting repurchased shares, participating share capital is 2,263,135,231 shares.
If changes in share capital or distribution-eligible shares occur due to repurchase, the total dividend remains unchanged, with per-share distribution ratio adjusted accordingly.
Differentiated Dividend Ex-dividend Price Calculation
Ex-dividend reference price is “Previous closing price – RMB 0.20”; the circulating share change ratio is 0.
3. Dividend Implementation Method
Except for self-distribution accounts (Jiangxi Fangda Steel Group Co., Ltd., Jiangxi Auto Leaf Spring Co., Ltd.), cash dividends are entrusted to CSDC Shanghai for distribution via its clearing system to shareholders who have completed designated trading. Dividends for shareholders who have not completed designated trading are temporarily held until completion.
Dividend Tax Policy
- Individual Shareholders & Securities Investment Funds: No tax withheld at payment; RMB 0.20 per share delivered. Upon transfer, tax is withheld based on holding period:
- ≤1 month: 20% tax;
- 1 month to 1 year: 10% tax;
- Over 1 year: exempt from personal income tax.
- Qualified Foreign Institutional Investors (QFII): 10% enterprise income tax withheld; RMB 0.18 per share delivered.
- Hong Kong Stock Connect Investors: 10% tax withheld; RMB 0.18 per share delivered.
- Other Institutional Investors & Corporates: No tax withheld; RMB 0.20 per share delivered.
4. Shareholder Focus & Potential Impact
- Large Cash Dividend: Over RMB 452 million payout, high dividend ratio, potentially boosting market sentiment and share value.
- Differentiated Dividend Mechanism: May incentivize long-term holding.
- Clear Ex-dividend Reference Price: Dividend will affect share price on ex-date; investors should watch for short-term volatility.
- Detailed Tax Policy: Holding period impacts net dividend; investors should plan accordingly.
- No Bonus Shares/Capital Increase: Only cash dividend; share structure unchanged. Investors should monitor future dividend consistency.
5. Investor Contact
For questions, contact the Board Office at 0791-88396314.
6. Conclusion
This announcement demonstrates Fangda Special Steel’s commitment to shareholder returns, with significant cash dividends and clear tax policies giving investors tangible benefits. Dividend implementation and ex-dividend date may trigger short-term share price movement; investors should make decisions based on their circumstances and market outlook.
Disclaimer: This article is compiled from the official announcement and is for reference only. It does not constitute investment advice. Investors should make independent judgments and decisions based on their own circumstances and market conditions. Risk is borne by the investor.
