冠城大通新材料股份有限公司2025年度权益分派实施公告详解
证券代码：600067
证券简称：冠城新材
公告编号：临2026-018
公告日期：2026年5月30日
一、公告要点与投资者关注事项
- 分红方案：每10股派发现金红利0.30元（含税），每股0.03元（含税），不送红股，不实施资本公积金转增股本。
- 股权登记日：2026年6月4日
- 除权（息）日：2026年6月5日
- 现金红利发放日：2026年6月5日
- 差异化分红：本次利润分配采取差异化分红，公司回购专用证券账户持有的股份28,233,300股不参与分红。
- 实际参与分配股份：1,363,435,439股，拟派发现金红利总额40,903,063.17元（含税）。
- 除权（息）参考价格：前收盘价减0.0294元/股
二、分红方案详细说明
本次分红方案经2026年5月13日股东会审议通过。分红基数为股权登记日的总股本扣除回购专用账户股份。公司维持每股分配金额不变，若分红前因转股、回购、股权激励等导致分配股本变动，将调整分配总额。
公司总股本为1,391,668,739股，经扣减回购专用账户股份后，实际参与分配的股份为1,363,435,439股。派发现金红利总额为40,903,063.17元（含税）。
三、除权除息价格影响
由于差异化分红，除权（息）参考价格为：前收盘价格减0.0294元/股。此公式考虑实际分派股份与总股本的比例，对股价形成直接影响，投资者需关注除权日的股价波动。
四、分红发放与税务处理
- 红利通过中国结算上海分公司资金清算系统发放，已办理指定交易的投资者可于红利发放日在营业部领取。
- 未办理指定交易者红利暂由中国结算上海分公司保管，待办理后派发。
- 回购专用账户股份不参与分红。
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税务处理：
- 个人股东及证券投资基金：持股超1年免征个税，1个月以内全额计入应纳税所得额，1个月以上至1年减按50%计入，统一20%税率。公司暂不扣缴持股1年以内个税，转让股票时由托管机构扣收。
- QFII：公司按10%税率代扣代缴，税后每股实际派发0.027元。
- 沪股通投资者（香港）：同样10%税率代扣代缴，税后每股0.027元。
- 其他机构投资者和法人股东：自行缴纳所得税，实发每股0.03元。
五、投资者须知与潜在影响
- 本次分红有明确现金红利发放安排，且除权参考价为前收盘价减0.0294元，除权日股价存在调整风险，建议投资者密切关注。
- 回购股份不参与分红，实际派发股份数略低于总股本，对每股收益及分红总额形成摊薄。
- 税务处理差异，可能影响不同投资者实际获得红利金额。
- 公司未实施送股或公积金转增，分红方案以现金为主，反映公司财务稳健但未进一步扩股。
六、咨询方式
如有疑问，请联系董事会办公室，电话：0591-83350026。
免责声明
本文仅供参考，不构成投资建议。投资者应根据自身情况及市场变化做出决策，冠城大通新材料股份有限公司及作者不对因本文内容产生的投资行为承担任何责任。
Guancheng Datong New Materials Co., Ltd. 2025 Dividend Implementation Announcement – Detailed Analysis
Stock Code: 600067
Stock Name: Guancheng New Materials
Announcement No.: Interim 2026-018
Date: May 30, 2026
Key Points & Investor Highlights
- Dividend Plan: Cash dividend of RMB 0.30 (tax included) per 10 shares, i.e., RMB 0.03 per share. No bonus shares or capital reserve transfer.
- Record Date: June 4, 2026
- Ex-dividend Date: June 5, 2026
- Dividend Payment Date: June 5, 2026
- Differentiated Dividend: Repurchased shares (28,233,300) in the company’s dedicated account are excluded from dividend distribution.
- Actual Shares Participating in Dividend: 1,363,435,439 shares; total cash dividend to be paid: RMB 40,903,063.17 (tax included).
- Ex-dividend Reference Price: Previous closing price minus RMB 0.0294 per share.
Dividend Plan Details
The plan was approved at the AGM on May 13, 2026. The base for dividend calculation is the total share capital on the record date, less repurchased shares. The dividend per share remains unchanged; if share capital changes due to conversions, repurchases, or stock incentives before the record date, the total amount will be adjusted accordingly.
Total share capital: 1,391,668,739 shares. After deducting repurchased shares, 1,363,435,439 shares participate in the dividend. Total cash dividend payout: RMB 40,903,063.17 (tax included).
Impact on Ex-dividend Price
Due to differentiated dividend, the ex-dividend reference price is: Previous closing price minus RMB 0.0294 per share. This formula directly affects share price on ex-dividend day; investors should closely monitor price movements.
Dividend Distribution & Tax Treatment
- Dividends will be distributed via Shanghai Clearing House; investors who have completed designated trading can collect dividends at their brokerage branch on payment day.
- Non-designated investors’ dividends will be held by the clearing house until designated trading is completed.
- Repurchased shares are excluded from dividend distribution.
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Tax Treatment:
- Individual shareholders & investment funds: Holding period over 1 year – dividend temporarily exempt from personal income tax; 1 month or less – full dividend taxed; 1 month to 1 year – 50% taxed, unified 20% rate. No withholding for 1 year or less, tax collected at sale.
- QFII: 10% withholding, net dividend RMB 0.027 per share. If eligible for treaty benefits, QFIIs may apply to tax authorities.
- HK market investors via Shanghai-HK Connect: 10% withholding, net RMB 0.027 per share. Treaty benefits application possible.
- Other institutional investors/legal entities: Responsible for their own tax payments, net dividend RMB 0.03 per share.
Investor Notes & Potential Impact
- This dividend plan delivers clear cash payout and ex-dividend reference price adjustment, posing price risk on ex-dividend day.
- Repurchased shares excluded, so actual payout shares are less than total share capital, affecting earnings per share and total payout.
- Tax treatment varies, affecting net amount received by investors.
- No bonus shares or capital reserve transfer, reflecting company’s financial stability but no share capital expansion.
Contact for Inquiries
For questions, contact the Board Office at 0591-83350026 during business hours.
Disclaimer
This article is for informational purposes only and does not constitute investment advice. Investors should make decisions based on their own situations and market changes. Guancheng Datong New Materials Co., Ltd. and the author are not responsible for any actions taken based on this article.
