中航直升机股份有限公司2025年度权益分派实施公告详细解读
核心要点
- 每股现金红利：人民币0.239元（含税）
- 总派发现金红利：195,954,477.91元
- 股权登记日：2026年6月3日
- 除权（息）日及现金红利发放日：2026年6月4日
- 分红方案已于2026年5月20日年度股东大会审议通过
- 差异化分红送转：否
详细内容分析
分红方案与红利发放
本次年度分红以公司实施方案前总股本819,893,213股为基数，每股派发现金红利0.239元（含税），共计派发195,954,477.91元现金红利。所有在股权登记日（2026年6月3日）上海证券交易所收市后登记在册的股东均为分配对象。现金红利将于除权（息）日及发放日（2026年6月4日）发放。
分红实施办法
- 无限售条件流通股：红利将由中国证券登记结算有限责任公司上海分公司通过资金清算系统向股权登记日登记在册并已办理指定交易的股东派发。未办理指定交易的股东红利暂由结算公司保管，待办理后再发放。
- 自行发放对象：主要大股东如中国航空科技工业股份有限公司、中国航空工业集团有限公司、天津滨江直升机有限责任公司、中航机载系统有限公司的现金红利由公司直接发放。
税务处理说明
个人股东及证券投资基金：
- 持股期限超过1年：股息红利所得暂免征收个人所得税，每股实际派发0.239元。
- 持股期限1年以内（含1年）：暂不扣税，转让股票时由中国结算上海分公司计算纳税，具体税负如下：
- 持股1个月以内（含1个月）：全额计入应纳税所得额，税率20%。
- 持股1个月以上至1年（含1年）：暂减按50%计入应纳税所得额，税率10%。
有限售条件流通股：解禁后，持股时间自解禁日起计算，解禁前红利暂减按50%计入应纳税所得额，实际税后每股派发现金红利0.2151元。
QFII（合格境外机构投资者）：统一按10%税率代扣代缴企业所得税，税后每股派发现金红利0.2151元。可自行申报享受税收协定待遇。
沪股通（香港联交所投资者）：统一按10%税率代扣所得税，税后每股派发现金红利0.2151元。若投资者为其他国家税收居民且有税收协定，可自行申请退税。
法人股东及其他机构投资者：公司不代扣代缴企业所得税，由纳税人自行判断缴纳，实际每股派发现金红利0.239元（含税）。
投资者重要提醒
- 本次分红方案已获年度股东大会审议通过，分红金额和股权登记日、发放日均已确定，具有高度确定性。
- 分红比例相对较高，派发总额近2亿元，显示公司盈利能力和现金流健康，可能对股价产生正面影响。
- 税务政策差异化，投资者需关注持股期限及身份对实际分红到账额的影响，尤其是短期持股、QFII、沪股通投资者。
- 未办理指定交易的股东需尽快办理，否则红利暂时无法领取。
- 除权（息）日和红利发放日均为2026年6月4日，投资者需关注该日期，可能出现股价调整。
咨询方式
投资者如有疑问，可联系公司证券事务部，电话：010-58354758。
结论：价格敏感信息
本公告为2025年度分红实施公告，分红比例较高，分红总额大，且确定性强，显示公司经营状况良好。这一信息对股价具有正面推动作用，值得投资者重点关注。
免责声明：本文内容仅供参考，不构成投资建议。投资者请根据自身情况及最新公告作出投资决策，具体分红到账金额以实际发放为准。
AVIC Helicopter Co., Ltd. 2025 Annual Dividend Implementation Announcement Detailed Analysis
Key Points
- Cash Dividend per Share: RMB 0.239 (pre-tax)
- Total Cash Dividend Distributed: RMB 195,954,477.91
- Shareholder Record Date: June 3, 2026
- Ex-dividend Date & Dividend Payment Date: June 4, 2026
- Dividend Plan Approved at Annual Shareholders Meeting on May 20, 2026
- No differentiated dividend or stock transfer
Detailed Analysis
Dividend Plan & Distribution
The annual dividend is based on the total share capital of 819,893,213 shares, with RMB 0.239 (pre-tax) per share distributed, totaling RMB 195,954,477.91. All shareholders registered at the end of trading on the Shanghai Stock Exchange on the record date (June 3, 2026) are eligible. The dividend will be paid on June 4, 2026.
Implementation Methods
- Non-restricted circulating shares: China Securities Depository and Clearing Shanghai Branch will distribute the dividend via its clearing system to shareholders who have completed designated trading. Dividends for those who haven’t will be held until they complete the process.
- Direct distribution: Major shareholders such as AVIC Technology, AVIC Group, Tianjin Binjiang Helicopter, and AVIC Avionics will receive dividends directly from the company.
Tax Treatment
Individual shareholders & investment funds:
- Holding period over 1 year: Dividend exempt from personal income tax; RMB 0.239 per share paid.
- Holding period 1 year or less: No immediate tax withheld, tax calculated upon share transfer. Specifically:
- Holding period 1 month or less: Full dividend taxed at 20%.
- Holding period more than 1 month up to 1 year: 50% of dividend taxed at 10%.
Restricted shares: Post-unlock, holding period counts from unlock date; pre-unlock dividends taxed at 10%, actual after-tax dividend RMB 0.2151 per share.
QFII (Qualified Foreign Institutional Investors): 10% enterprise income tax withheld, after-tax dividend RMB 0.2151 per share. Application for treaty benefits possible.
Hong Kong Stock Connect investors: 10% tax withheld, after-tax dividend RMB 0.2151 per share. Investors from treaty countries may apply for refund.
Corporate shareholders & other institutional investors: No withholding, dividend of RMB 0.239 per share (pre-tax), tax paid locally as per regulations.
Investor Reminders
- The dividend plan is approved, with clear amounts and dates, ensuring high certainty.
- The payout ratio is relatively high, with nearly RMB 200 million distributed, reflecting strong profitability and cash flow—likely to positively impact the share price.
- Tax policy varies; investors should note how holding period and investor type affect net dividends, especially for short-term holders, QFII, and Stock Connect participants.
- Non-designated trading shareholders must complete the process to receive dividends.
- Ex-dividend and dividend payment date is June 4, 2026—may see price adjustment.
Contact Information
For inquiries, contact the company’s securities affairs department: 010-58354758
Conclusion: Price Sensitive Information
This announcement details a high, confirmed dividend payout for 2025, with a total nearing RMB 200 million, reflecting sound business performance. It is likely to positively impact share price and is significant for investors.
Disclaimer: The content herein is for reference only and does not constitute investment advice. Investors should make decisions based on their own circumstances and the latest announcements. Actual dividend received may vary.
