方大特钢2025年度权益分派实施公告详解
主要内容摘要
- 证券代码：600507
- 证券简称：方大特钢
- 每股现金红利：人民币0.20元（含税）
- 股权登记日：2026年5月28日
- 除权（息）日及现金红利发放日：2026年5月29日
- 差异化分红送转：是
- 2025年度不送红股，也不以资本公积金转增股本
- 分红对象为所有股权登记日收市后在册股东（不包括回购专用证券账户）
- 现金红利总额为人民币452,627,046.20元（含税）
公告详情与投资者关注重点
一、分配方案通过情况
方大特钢于2026年4月10日召开2025年度股东大会，审议通过了本次利润分配方案。这一方案显示公司2025年度持续盈利，现金流健康，为股东创造了稳定回报。
二、分红方案具体内容
- 每10股派发现金红利2元（含税），即每股0.20元（含税）
- 总股本为2,313,187,890股，扣除回购股份后实际参与分配股本为2,263,135,231股
- 分红总额为人民币452,627,046.20元（含税）
- 如因回购等原因分配对象股数发生变动，分配总额不变，但每股分配比例会调整
- 本年度不送红股，也不以资本公积金转增股本，流通股不发生变化
差异化分红方案强调公司对回购专用证券账户不参与分红，这意味着公司实际分红对象更聚焦于普通股东。
三、除权除息价格计算
除权除息参考价公式为：
除权除息参考价格 = （前收盘价格 – 现金红利） ÷ （1 + 流通股份变动比例）
由于流通股份变动比例为0，本次除权除息参考价格为“前收盘价格 – 0.20元”。
投资者需留意除权除息日（2026年5月29日）股价可能出现调整。
四、分红实施办法
- 现金红利将委托中国结算上海分公司，通过资金清算系统发放
- 已办理指定交易的股东可于红利发放日在指定证券营业部领取红利
- 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，待办理指定交易后派发
- 江西方大钢铁集团有限公司、江西汽车板簧有限公司为自行发放对象
五、税务处理说明
- 自然人股东及证券投资基金：暂不扣税，实际派发为每股0.20元（含税）。转让股票时根据持股期限计税：
– 持股1月及以下：税负20%
– 持股1月至1年（含1年）：税负10%
– 持股超过1年：免税 - 合格境外机构投资者（QFII）：统一按10%税率代扣，实际派发每股0.18元。若需享受税收协定待遇可自行申请。
- 香港联交所投资者（沪股通）：按10%税率代扣，实际派发每股0.18元。
- 机构投资者和法人股东：公司不代扣企业所得税，实际派发每股0.20元，由纳税人自行申报缴纳。
此税务处理方式直接影响股东实际到手分红金额，投资者需结合自身持股情况做出判断。
六、对股价的潜在影响及投资者须知
- 公司持续高额现金分红显示盈利能力和现金流稳健，可能提升市场信心和股价
- 除权除息日股价将按分红金额调整，投资者需关注短期波动
- 差异化分红方案及不送红股、不转增资本公积金，体现公司稳健分红政策
- 税务政策影响到手分红金额，尤其对短期持股投资者有较大影响
- 若公司未来回购等导致股本变动，每股分红比例可能调整
- 分红总额保持不变，体现公司对股东回报的承诺
七、投资者咨询方式
如有疑问，可致电方大特钢董事办：0791-88396314
免责声明 | Disclaimer
本文章仅供参考，不构成投资建议。投资者需结合自身情况及市场风险，审慎决策。分红实施及税务处理请以公司公告及相关法律法规为准。作者不对因信息内容产生的任何投资损失承担责任。
FANGDA SPECIAL STEEL 2025 Dividend Distribution Detailed Report
Key Highlights
- Stock code: 600507
- Stock name: Fangda Special Steel
- Cash dividend per share: RMB 0.20 (pre-tax)
- Record date: May 28, 2026
- Ex-dividend and dividend payment date: May 29, 2026
- Differentiated dividend distribution: Yes
- No bonus shares or capital reserve transfer for 2025
- Dividend recipients: All shareholders registered at the close of record date (excluding repurchase account)
- Total cash dividend payout: RMB 452,627,046.20 (pre-tax)
Details & Investor Focus
1. Approval of Distribution Plan
Fangda Special Steel’s board approved the 2025 dividend plan at the April 10, 2026 annual general meeting, demonstrating sustained profitability and healthy cash flow.
2. Dividend Scheme Details
- RMB 2 (pre-tax) per 10 shares, i.e. RMB 0.20 per share
- Total shares: 2,313,187,890; after excluding repurchase shares: 2,263,135,231 eligible shares
- Total payout: RMB 452,627,046.20 (pre-tax)
- If repurchases cause changes in eligible shares, total payout remains fixed; per-share payout is adjusted
- No bonus shares or capital reserve transfer; no change in tradable shares
The differentiated dividend excludes repurchase shares, focusing distribution on regular shareholders.
3. Ex-Dividend Price Calculation
Reference formula:
Ex-dividend reference price = (Previous closing price – cash dividend) ÷ (1 + ratio of tradable shares change)
Since share ratio is 0, ex-dividend price is “previous closing price – RMB 0.20”.
Investors should expect price adjustment on May 29, 2026.
4. Dividend Distribution Method
- Dividends are distributed via China Securities Depository Shanghai Branch
- Shareholders with designated trading accounts receive dividends automatically
- Undesignated accounts’ dividends are held until designation
- Jiangxi Fangda Steel Group and Jiangxi Auto Leaf Spring are self-distribution recipients
5. Tax Treatment
- Individual shareholders & funds: No withholding at distribution; actual payout RMB 0.20/share (pre-tax). Tax applies upon transfer:
– Holding ≤1 month: 20% tax
– Holding 1 month–1 year: 10% tax
– Holding >1 year: tax exempt - Qualified Foreign Institutional Investors (QFII): 10% withholding; actual payout RMB 0.18/share. Treaty benefits can be applied for.
- Hong Kong Stock Connect investors: 10% withholding; actual payout RMB 0.18/share.
- Institutional & corporate shareholders: No withholding; actual payout RMB 0.20/share. Tax declaration required locally.
Tax policy directly affects net dividend received. Investors should assess implications based on holding period and status.
6. Potential Share Price Impact & Investor Alerts
- Strong cash dividend signals robust earnings and cash flow, potentially boosting market confidence and share price
- Ex-dividend day will see share price adjustment; investors should monitor for short-term volatility
- Differentiated dividend and no bonus shares/capital reserve transfer show stable dividend policy
- Tax rules impact net dividend, especially for short-term holders
- Future share repurchase may alter per-share dividend, but total payout remains unchanged
- Fixed payout demonstrates commitment to shareholder return
7. Investor Contact
For inquiries, contact Fangda Special Steel Board Office: 0791-88396314
Disclaimer
This article is for informational purposes only and does not constitute investment advice. Investors should make decisions based on their own circumstances and risks. Dividend implementation and tax treatment should be confirmed against official company announcements and regulations. The author is not liable for any investment loss resulting from the content.
