润本生物技术股份有限公司2025年度权益分派实施公告深度解读
一、公告要点速览
- 每股现金红利：每股派发0.26元人民币（含税）。
- 分红总额：共计派发现金红利105,194,261.64元（含税），以总股本404,593,314股为基数。
- 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：否
- 已通过的股东会：2026年5月15日召开的2025年年度股东会。
二、详细分红实施办法
本次利润分配对象为截至2026年5月28日收市后，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全体股东。无限售条件流通股股东的红利将由中国结算上海分公司通过资金清算系统划拨，已办理指定交易的股东可于红利发放日在其证券营业部领取红利。未办理指定交易者红利暂由结算公司保管，待指定交易后发放。
部分特定股东（如广州卓凡投资控股有限公司、赵贵钦、鲍松娟等）红利由公司自行发放。
三、税收政策及实际到手红利说明
- 自然人股东及证券投资基金：
- 持股超1年：红利暂免征收个人所得税，实际每股0.26元。
- 持股不满1年：暂不扣税，未来转让时由结算公司代扣，实际税负1个月以内为20%，1个月以上至1年（含1年）为10%。
- 有限售条件流通股：
- 解禁前红利：按10%税率，税后每股0.234元。
- 解禁后红利：同无限售条件流通股。
- QFII、RQFII：公司按10%税率代扣，税后为每股0.234元。如需享受税收协定可自行申报。
- 沪港通投资者：同QFII，实得每股0.234元。
- 其他机构投资者及法人股东：不代扣，红利为税前每股0.26元，所得税自行缴纳。
四、减持价格承诺调整
公司实际控制人及部分高管、董事、控股股东等承诺：首次公开发行前持有的公司股份，在锁定期满后两年内减持的，减持价格不低于发行价。如公司发生派息、送股、转增股本等除权除息行为，减持价格下限将相应调整。经本次权益分派及除权除息后，相关减持价格下限调整为16.34元/股。
五、投资者需关注的关键事项&潜在影响
- 红利分配力度较大：本次分红金额高达1.05亿元，显示公司盈利能力与现金流良好，有助于提升市场信心，或对股价形成正面支撑。
- 减持价格下限提升：关键股东未来两年减持底价调整为16.34元/股，或对二级市场价格形成一定保护，有利于投资者预期稳定。
- 税收政策复杂：不同持股主体税负不同，投资者需关注实际到手红利金额，特别是短线投资者或QFII、RQFII、沪港通投资者。
- 分红及股权登记日临近：关注2026年5月28日登记，5月29日除权除息及红利发放，相关时点股价波动较大。
六、投资者咨询方式
润本股份证券部联系电话：020-38398399，投资者如有疑问可在工作日咨询。
免责声明
本文仅供投资者参考，不构成任何投资建议。投资者应结合自身风险承受能力，理性判断，注意投资风险。
English Version
In-Depth Analysis of Runben Biotech Co., Ltd. 2025 Dividend Distribution Implementation Announcement
1. Key Highlights
- Cash Dividend Per Share: RMB 0.26 per share (pre-tax).
- Total Dividend Amount: RMB 105,194,261.64 (pre-tax), based on total share capital of 404,593,314 shares.
- Ex-Dividend and Payment Date: May 29, 2026. Shareholder registration date: May 28, 2026.
- Differentiated Bonus Issue: No.
- Plan Approved By: 2025 Annual General Meeting on May 15, 2026.
2. Detailed Dividend Implementation Method
The dividend targets all shareholders registered with the Shanghai branch of China Securities Depository and Clearing Corporation as of the close on May 28, 2026. For unrestricted shares, dividends will be distributed via the clearing system; shareholders with assigned transactions can collect dividends at their designated securities office. For those without assignment, dividends are held until assignment is completed.
Some specific shareholders (e.g., Guangzhou Zhuofan Investment Holdings, Zhao Guiqin, Bao Songjuan, etc.) will receive dividends directly from the company.
3. Tax Policy and Actual Dividend Amounts
- Individual Shareholders & Securities Funds:
- Held over 1 year: Temporarily exempt from personal income tax, actual RMB 0.26/share.
- Held less than 1 year: Tax not withheld now; taxed upon sale. Tax rate: 20% if held ≤1 month, 10% if held >1 month but ≤1 year.
- Restricted shares:
- Pre-unlock: 10% after-tax, actual RMB 0.234/share.
- Post-unlock: Same as unrestricted shares.
- QFII, RQFII: 10% tax withheld, actual RMB 0.234/share. May apply for tax treaty benefits.
- Hong Kong Market Investors (via Stock Connect): Same as QFII, actual RMB 0.234/share.
- Other Institutional and Corporate Shareholders: No withholding, pre-tax RMB 0.26/share, tax self-declared.
4. Adjustment to Major Shareholder Lock-up and Selling Price
Key controlling shareholders, directors, and executives commit that shares held before IPO, if sold within two years post-lockup, must not be sold below the IPO price, adjusted for ex-dividend events. After this dividend event, the minimum selling price is adjusted to RMB 16.34/share.
5. Investor Key Takeaways & Potential Price Sensitivity
- Significant Dividend Payout: RMB 105 million signals robust profits and cash flow, boosting market confidence and likely supporting share price.
- Higher Sell-Down Price Floor: The new minimum sell price of RMB 16.34/share by major shareholders may help stabilize or support share price expectations.
- Complex Tax Policy: Actual dividend received depends on the shareholder category and holding period, especially relevant for short-term holders and QFII, RQFII, and Stock Connect investors.
- Upcoming Key Dates: Ex-dividend and payment dates are May 28-29, 2026; price volatility may be expected around these dates.
6. Investor Inquiry Channel
Runben’s investor relations line: 020-38398399 (available on business days for inquiries).
Disclaimer
This article is for informational purposes only and does not constitute investment advice. Investors should make decisions based on their own risk assessment. Investment involves risk.
