中粮科工2025年度权益分派实施公告——投资者深度解读
要点摘要
- 2025年度利润分配方案获股东会通过
- 每10股派发现金红利1.50元（含税），合计派发7,684.11万元
- 分红方案不送红股，不以公积金转增股本
- 股权登记日为2026年6月3日，除权除息日为2026年6月4日
- 分红派息涉及差别化税率，部分投资者需关注所得税补缴规则
- 两家大股东分红由公司自行发放，其他股东由中国结算深圳分公司代发
详细解读
中粮科工股份有限公司（证券代码：301058）于2026年5月14日召开2025年度股东大会，审议通过了2025年度的权益分派方案。根据公告，公司将以2025年12月31日的总股本512,274,245股为基数，向全体股东每10股派发现金红利1.50元（含税），合计派发现金股利76,841,136.75元（含税）。本次分配方案不涉及送红股，也不以资本公积转增股本。
值得注意的是，如在实施权益分派的股权登记日前公司总股本发生变化，将按照现金分红总额不变的原则，对分配比例进行相应调整。
公司自披露分配方案至实施期间，股本总额未发生变化，分配方案与股东会通过的一致，并且时间间隔未超过两个月，保障了分配计划的稳定性。
分红方案具体内容
1. 分红派息金额与税收安排：
本次分红以现有总股本为基数，每10股派发1.50元现金红利（含税）。对于通过深股通持有股份的香港市场投资者、QFII、RQFII及持有首发前限售股的个人和证券投资基金，每10股派发1.35元，已扣除10%红利税。
对于持有首发后限售股、股权激励限售股和无限售流通股的个人，实行差别化税率征收，公司暂不预扣个税，而是在个人转让股票时根据持股期限计算应纳税额。具体补税规则为：
– 持股1个月（含）以内，每10股补缴0.30元；
– 持股1个月以上至1年（含），每10股补缴0.15元；
– 持股超过1年，无需补税。
证券投资基金部分，香港投资者按10%征收，内地投资者则对应差别化税率。
关键时间点及分红对象
- 股权登记日：2026年6月3日
- 除权除息日：2026年6月4日
- 分红对象：截至股权登记日收市后，在中国结算深圳分公司登记在册的所有股东
分红发放方式
- 大部分A股股东的现金红利将于2026年6月4日通过托管证券公司或其他托管机构直接划入资金账户。
- 两家大股东（中谷粮油集团有限公司、深圳市明诚金融服务有限公司）由公司自行派发现金红利。如在分红期间自派股东股份减少导致代派红利不足，相关法律责任由公司自行承担。
投资者需关注的重要事项（可能影响股价）
- 现金分红力度较大，分红率水平对投资者具有一定吸引力，或提升市场关注度。
- 分红实施细节明确，税收安排复杂，建议投资者根据自身持股期限合理规划税负。
- 未分配利润将结转至以后年度，显示公司资金安排较为稳健。
- 如后续总股本发生变化，分红比例将相应调整，投资者需持续关注公司公告。
咨询及备查文件
投资者如有疑问，可联系公司战略部（董事会办公室），联系人：杨慧君，电话：0510-85889593，传真：0510-85577756，地址：江苏省无锡市惠河路186号。备查文件包括股东会决议、董事会决议、中国结算深圳分公司确认文件等。
免责声明：本解读仅供投资者参考，不构成任何投资建议。投资者应结合自身实际情况，独立判断投资风险，必要时咨询专业人士。
English Version
COFCO Engineering 2025 Dividend Distribution Implementation Announcement – Investor Detailed Analysis
Key Points
- 2025 Annual Profit Distribution Plan Approved by Shareholders’ Meeting
- Cash dividend of RMB 1.50 per 10 shares (pre-tax), total payout RMB 76.84 million
- No bonus shares, no capital reserve conversion
- Record date: June 3, 2026; Ex-dividend date: June 4, 2026
- Differentiated tax rates on dividend; investors need to pay attention to supplementary tax rules
- Dividends for two major shareholders distributed by the company; others through China Securities Depository Shenzhen branch
Detailed Analysis
COFCO Engineering Corporation Limited (Stock code: 301058) held its 2025 annual shareholders’ meeting on May 14, 2026, at which the profit distribution plan for 2025 was approved. The company will distribute a cash dividend of RMB 1.50 (pre-tax) per 10 shares, based on the total share capital of 512,274,245 shares as of December 31, 2025. The total payout will be RMB 76,841,136.75 (pre-tax). There will be no bonus shares or conversion of capital reserve to share capital in this distribution.
Notably, if the total share capital changes before the record date, the distribution ratio will be adjusted to ensure the total cash payout remains unchanged.
The share capital has not changed between the announcement and implementation period, and the distribution plan is consistent with what was approved at the shareholders’ meeting. The time interval is less than two months, ensuring stability and prompt execution.
Dividend Details and Tax Arrangements
1. Dividend and Tax:
The dividend is RMB 1.50 per 10 shares (pre-tax). For Hong Kong market investors via Shenzhen-Hong Kong Stock Connect, QFII, RQFII, and pre-IPO restricted shares holders, the dividend per 10 shares is RMB 1.35 after a 10% withholding tax.
For holders of post-IPO restricted shares, equity incentive restricted shares, and unrestricted A-shares (individuals), differentiated tax rates apply. The company does not withhold personal income tax at distribution but investors must supplement tax upon share transfer, based on holding period:
– Holding ≤1 month: RMB 0.30 per 10 shares
– Holding >1 month and ≤1 year: RMB 0.15 per 10 shares
– Holding >1 year: No supplementary tax
For funds, Hong Kong investors pay 10%, mainland investors pay as per differentiated rates.
Key Dates and Eligible Shareholders
- Record date: June 3, 2026
- Ex-dividend date: June 4, 2026
- Eligible shareholders: All shareholders registered at China Securities Depository Shenzhen branch by the close of trading on the record date
Dividend Distribution Method
- Most A-share shareholders will receive cash dividends credited directly to their accounts via their securities firm or custodian on June 4, 2026.
- Two major shareholders (Zhonggu Grain & Oil Group Co., Ltd. and Shenzhen Mingcheng Financial Services Co., Ltd.) will receive dividends directly from the company. If their shareholding decreases during the dividend period, the company bears full legal responsibility for any shortfall in dividend payments.
Investor Focus (Potential Price-sensitive Information)
- Significant cash dividend, attractive payout ratio, may increase market attention and support share price.
- Clear implementation details, complex tax arrangements—investors should plan holding period and tax accordingly.
- Undistributed profits carried forward, reflecting prudent capital management.
- If total share capital changes before record date, dividend ratio will be adjusted—investors should monitor company announcements.
Enquiries and Reference Documents
For questions, investors may contact the company’s Strategic Department (Board Office), contact: Yang Huijun, phone: 0510-85889593, fax: 0510-85577756, address: 186 Huihe Road, Wuxi, Jiangsu. Reference documents include shareholders’ meeting resolution, board resolution, confirmation from the Shenzhen branch of China Securities Depository, and other documents required by the Shenzhen Stock Exchange.
Disclaimer: This analysis is for reference only and does not constitute investment advice. Investors should independently assess risks and consult professionals as needed.
