景津装备2025年度权益分派实施公告深度解读
一、公告要点概览
- 每股分红：景津装备（证券代码：603279）将于2025年度进行每股现金红利0.30元（含税）的分派，总计派发现金红利1.729亿元人民币（含税）。
- 分红基准总股本：本次权益分派以公司实施前总股本576,373,000股为基数。
- 股权登记日及发放日：股权登记日为2026年5月29日，除权（息）日和现金红利发放日均为2026年6月1日。
- 差异化分红送转：本次不涉及差异化分红送转。
二、详细分配及实施办法
- 分红对象为截至2026年5月29日下午收市后，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所有股东。
- 除景津投资有限公司、姜桂廷、宋桂花外，其余股东的现金红利将通过中国结算上海分公司资金清算系统进行发放。
- 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，待指定交易手续办理完成后再行发放。
三、税收处理与净分红金额
1. 个人股东及证券投资基金
- 派发时暂不扣缴个人所得税，实际到手为每股0.30元。
- 税负依据持股期限：
- 持股1个月及以内：税负20%。
- 持股1个月以上至1年：税负10%。
- 持股超过1年：暂免征收个人所得税。
- 税款在股权登记日后股票转让时由证券公司等代扣代缴。
2. 合格境外机构投资者（QFII/RQFII）
- 统一按10%税率代扣企业所得税，税后每股0.27元。
- 如享受税收协定待遇，可向税务机关申请退税。
3. 沪港通香港市场投资者
- 统一按10%税率代扣，税后每股0.27元。
- 如属其他国家税收居民且税收协定低于10%，可申请退税。
4. 机构投资者及法人股东
- 公司不代扣企业所得税，税前每股0.30元，税款自行缴纳。
四、对投资者的影响及股价敏感点提示
- 红利收益率提升：每股0.30元的现金分红，若以当前或公告时点股价计算，分红收益率较高，显示公司现金流健康及回报股东的积极态度，或将提升投资吸引力。
- 分红政策稳定：持续稳定分红体现公司盈利能力与治理结构，有助于吸引长期价值投资者，利好股价表现。
- 税收差异影响实际收益：不同投资者实际到手红利因税制不同而异，持有期限较长的个人投资者可获得更高净分红收益。
- 发放流程明确：分红流程规范，资金安全有保障，便于投资者安排资金流动。
- 无送转股安排：本次无股票送转，仅为现金分红，投资者应据此调整预期。
五、投资者咨询渠道
- 如有疑问，请联系景津装备证券部，电话：0534-2758995。
六、总结
景津装备本次2025年度分红方案充分显示公司持续的盈利能力与稳健的分红政策，对投资者具备较高吸引力。分红收益率与长期持有的税收优势可能推动市场关注和股价表现，请投资者密切关注相关关键日期及自身税收适用情况，合理安排持股与红利申领。
免责声明：本报道基于公司公告内容撰写，仅供投资者参考，不构成投资建议。投资有风险，入市需谨慎。
English Version
In-depth Analysis: Jingjin Equipment 2025 Dividend Distribution Announcement
1. Key Highlights
- Dividend per Share: Jingjin Equipment (stock code: 603279) will distribute a cash dividend of RMB 0.30 (tax inclusive) per share for 2025, totaling RMB 172.91 million (tax inclusive).
- Dividend Base: The distribution is based on the pre-implementation total share capital of 576,373,000 shares.
- Key Dates: Shareholder registration date: May 29, 2026; ex-dividend and dividend payment date: June 1, 2026.
- No Bonus Shares: No bonus shares or transfer shares in this round, only cash dividend.
2. Detailed Distribution and Implementation Method
- All shareholders registered at Shanghai Clearing House by the end of May 29, 2026, will be entitled to the dividend.
- Except for Jingjin Investment Co., Ltd., Jiang Guiting, and Song Guihua, other shareholders’ dividends will be distributed via the clearing system.
- Dividends for shareholders without designated trading will be held in custody until designation is completed.
3. Taxation and Net Dividend Amount
1. Individual Shareholders and Funds
- No individual income tax withheld at distribution, actual RMB 0.30 per share to be received.
- Taxation per holding period:
- 1 month or less: 20% effective tax rate.
- Over 1 month to 1 year: 10% effective tax rate.
- Over 1 year: Tax exempt.
- Tax is deducted at the time of stock transfer after registration date.
2. QFII / RQFII Investors
- 10% corporate income tax withheld, net RMB 0.27 per share.
- Tax treaty benefits may be claimed after receipt.
3. Hong Kong Investors via Stock Connect
- 10% tax withheld, net RMB 0.27 per share.
- Foreign tax residents in countries with lower treaty rates can apply for refund.
4. Institutional and Corporate Shareholders
- No withholding by the company, RMB 0.30 per share pre-tax, self-declared and paid by shareholder.
4. Impact and Price-sensitive Points
- Attractive Dividend Yield: The cash payout ratio is high, reflecting robust cash flow and commitment to shareholder returns, potentially boosting share demand.
- Stable Dividend Policy: Ongoing, stable dividend distribution demonstrates strong profitability and sound corporate governance, appealing to long-term investors.
- Tax Differences Affect Actual Yield: Longer holding periods benefit most individual investors with potentially tax-free dividends.
- Clear Distribution Process: Transparent, secure payout process supports investor confidence in cash flow management.
- No Bonus Shares: Only cash dividend, no dilution from stock splits or bonus shares this round.
5. Investor Inquiry Contact
- For questions, contact Jingjin Equipment Securities Department: 0534-2758995.
6. Summary
The 2025 dividend plan highlights Jingjin Equipment’s steady profitability and commitment to shareholder returns. The high payout and favorable tax policy for long-term holders may attract market attention and support the share price. Investors should pay close attention to key dates and tax rules applicable to their situation.
Disclaimer: This report is based on company announcements and is for informational purposes only. It does not constitute investment advice. Investing involves risks—please exercise caution.
