景津装备2025年年度权益分派实施公告深度解读
要点摘要
- 每股派息：每股现金红利0.30元（含税）。
- 分红总额：共计派发现金红利172,911,900元（含税），以总股本576,373,000股为基数。
- 股权登记及分红发放日期：股权登记日为2026年5月29日，除权（息）日和红利发放日均为2026年6月1日。
- 差异化分红送转：否。
- 分红对象：截至股权登记日下午在中国结算上海分公司登记在册的全体股东。
- 税务处理：不同投资者类型分红所得税处理不同，需特别关注。
详细解读
一、分红方案通过情况
景津装备股份有限公司2025年年度利润分配方案已于2026年5月15日召开的年度股东大会审议通过。此次分红方案显示，公司持续向股东释放回报，彰显盈利能力与稳定的分红政策，有利于提升市场对公司价值的认可。
二、分红具体安排
- 本次分红以总股本576,373,000股为基数，每股派发现金红利0.30元（含税），合计发放现金红利172,911,900元。
- 股权登记日定为2026年5月29日，除权（息）日及现金红利发放日均为2026年6月1日。
- 本次分红不涉及差异化分红送转，即所有股东按持股比例平等享受分红。
三、分红实施办法详解
- 大部分无限售条件流通股股东的红利通过中国结算上海分公司资金清算系统发放。
- 已办理指定交易的股东可在红利发放日直接领取；未办理指定交易的股东红利将暂由中国结算上海分公司保管，待其办理完指定交易后发放。
- 公司股东景津投资有限公司、姜桂廷、宋桂花为自行发放对象。
四、分红所得税处理（重点关注！）
个人投资者与证券投资基金
- 派息时暂不扣缴个人所得税，每股派发0.30元。
- 后续根据具体持股期限，由托管机构代扣代缴税款：
- 持股≤1个月，税负20%；
- 1个月<持股≤1年，税负10%；
- 持股>1年，暂免征收个人所得税。
QFII/RQFII
- 按10%税率统一代扣代缴企业所得税，税后每股派发0.27元。
- 如需享受税收协定待遇，可向主管税务机关申请退税。
沪港通投资者
- 香港市场投资者（企业和个人）按10%税率代扣所得税，税后每股派发0.27元。
- 如投资者属其他税收居民且协定税率低于10%，可向主管税务机关申请退税。
其他机构投资者和法人股东
- 公司不代扣代缴企业所得税，实际派发为税前0.30元/股，相关税款由机构或法人自行缴纳。
五、重要投资者关注点及潜在股价影响
- 本次分红现金派息比例较高，显示公司现金流充裕以及对未来经营的信心，有望提振市场情绪，对股价形成积极支撑。
- 红利发放时间明确，分红方案稳定，有助于吸引价值投资者和长期持有者，提升公司市场形象。
- 分红税务处理复杂，投资者需根据自身持股类型和持有期限，提前做好税务规划，防止因税务问题影响实际收益。
- 公司未实施差异化分红，所有股东公平享受分红，进一步体现公司治理规范。
六、投资者咨询方式
有关分红事宜可联系景津装备股份有限公司证券部（电话：0534-2758995）咨询。
免责声明
本文仅为对景津装备2025年年度权益分派实施公告的新闻解读，不构成任何投资建议或买卖意见。投资者需结合自身实际情况与市场环境，谨慎决策。公司分红政策及实施细节如有变化，请以公司官方公告为准。
English Version
In-depth Analysis: Jingjin Equipment 2025 Annual Dividend Distribution Plan
Key Highlights
- Dividend per Share: RMB 0.30 (pre-tax) in cash for each share.
- Total Dividend: RMB 172,911,900 (pre-tax), based on total share capital of 576,373,000 shares.
- Key Dates: Shareholder record date is May 29, 2026; ex-dividend date and cash dividend payment date are both June 1, 2026.
- No differential dividend or bonus shares.
- Eligible Shareholders: All shareholders registered with CSDC Shanghai Branch as of the record date.
- Taxation: Different investor categories are subject to different tax treatments—very important for investors to note.
Detailed Analysis
1. Approval Status
Jingjin Equipment’s 2025 annual profit distribution plan was approved at the annual shareholders’ meeting held on May 15, 2026. The plan demonstrates the company’s commitment to shareholder returns, underlining both its profitability and stable dividend policy, which could enhance market confidence in the company’s value.
2. Dividend Details
- Dividend is based on total share capital of 576,373,000 shares, with RMB 0.30 (pre-tax) per share; total payout is RMB 172,911,900.
- Key dates: record date is May 29, 2026; ex-dividend date and dividend payment date are both June 1, 2026.
- No differential dividend or bonus shares—fair treatment for all shareholders.
3. Implementation Details
- Dividends for most shareholders will be paid via China Securities Depository and Clearing (Shanghai branch).
- Shareholders who have completed designated trading can collect dividends on the payment date; otherwise, dividends are kept in custody until procedures are completed.
- Shareholders Jingjin Investment Co., Ltd., Jiang Guiting, and Song Guihua will receive dividends directly.
4. Dividend Taxation (Critical for Shareholders!)
Individual Investors and Mutual Funds
- No personal income tax withheld at the time of payment; RMB 0.30/share distributed.
- Subsequently, based on holding period, withholding is as follows:
- Holding ≤1 month: 20% tax;
- 1 month < holding ≤1 year: 10% tax;
- Holding >1 year: Tax exempt.
QFII/RQFII
- 10% withholding corporate tax; after-tax dividend is RMB 0.27/share.
- To enjoy treaty rates, apply for a tax refund from tax authorities.
Stock Connect (Hong Kong) Investors
- 10% withholding tax; after-tax dividend is RMB 0.27/share.
- If a lower tax rate applies under a tax treaty, investors may apply for a refund from tax authorities.
Other Institutional Investors and Corporate Shareholders
- No tax withheld; pre-tax dividend of RMB 0.30/share paid, and institutions/corporates are responsible for their own tax payments.
5. Key Investor Takeaways and Potential Share Price Impact
- The relatively high cash dividend indicates strong cash flow and management’s confidence, likely to boost market sentiment and support the share price.
- Clear dividend schedule and stable policy help attract value and long-term investors, enhancing company image.
- Complex tax arrangements—investors must plan ahead according to their holding type and period to maximize after-tax returns.
- No differential dividend; all shareholders treated equally, reflecting sound corporate governance.
6. Investor Enquiry
For questions regarding this dividend, contact Jingjin Equipment Securities Department (Tel: 0534-2758995).
Disclaimer
This article is a journalistic interpretation of Jingjin Equipment’s 2025 annual dividend distribution announcement. It does not constitute any investment advice. Investors are advised to make decisions based on their own circumstances and the official company announcements. The company’s dividend policy and implementation may change—please refer to official notices.
