冠城大通新材料股份有限公司
2025年年度权益分派实施公告深度解读
要点速览
- 分红方案通过时间：2026年5月13日股东大会审议通过，针对2025年度利润分配。
- 分红形式：每10股派发现金红利0.30元（含税），即每股0.03元（含税），不送红股，不转增资本公积金。
- 分红实施关键日期：
- 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：公司回购专用账户中的股份不参与本次分红。
- 实际参与分配总股数：1,363,435,439股。
- 拟派发现金红利总额：约40,903,063.17元（含税）。
- 税收政策：个人按持股期限享受差别化税率，QFII和沪股通投资者均按10%代扣代缴。
详细内容解读
一、分红方案及实施背景
冠城大通新材料股份有限公司（证券代码：600067）于2026年5月13日召开2025年年度股东大会，并审议通过了2025年年度利润分配方案。本次分红为现金分红，每10股派发现金红利0.30元（含税），不涉及送红股和资本公积金转增股本。
分红对象为截至2026年6月4日股权登记日下午收市后，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（回购专用证券账户除外）。
二、差异化分红方案与分配基数
本次分红实施差异化分红，即公司回购专用账户中持有的28,233,300股股份不参与分红。实际用于分派的股份数量为1,391,668,739股总股本扣除回购股份后，得1,363,435,439股。
以此基数核算，拟派发的现金红利总额为40,903,063.17元（含税）。公司将根据权益分派登记日前如有可转债转股、股份回购或注销等事项导致股本变动，维持每股分配金额不变，相应调整分配总额。
三、除权（息）参考价格计算
公司公告采用虚拟分派的每股现金红利=（参与分配的总股数×每股红利）÷总股本，即（1,363,435,439×0.03）÷1,391,668,739≈0.0294元/股。除权（息）参考价格=前收盘价格-0.0294元/股。
四、分红发放方式
无限售条件流通股的现金红利将通过中国结算上海分公司清算系统发放至股东指定证券账户。已办理指定交易的投资者可在红利发放日领取红利，未办理指定交易的红利暂由中国结算上海分公司保管，待指定交易后发放。
本次无自行发放对象，回购专用证券账户股份不参与分配。
五、税收政策详细说明
- 个人及证券投资基金：
- 持股超1年，股息红利所得暂免征收个人所得税；
- 持股1个月以内，全额计入应纳税所得额，适用20%税率；
- 持股1个月以上至1年，按50%计入应纳税所得额，适用20%税率。
- 公司派息时暂不扣税，待转让股票时，由中国结算上海分公司代扣代缴。
- QFII合格境外机构投资者：公司按10%税率代扣代缴所得税，税后每股实际派发0.027元。
- 沪股通投资者：同样按10%税率代扣代缴，税后每股实际派发0.027元。
- 其他法人或机构投资者：需自行申报纳税，公司实际派发每股0.03元。
六、投资者需重点关注事项（可能影响股价的要素）
- 此次分红方案虽未涉及送红股和资本公积转增，但公司持续的现金分红显示出良好的盈利能力和对投资者的回报承诺，有助于增强市场信心，对股价形成一定正面支撑。
- 本次分红采用差异化分红，回购股份不参与，有助于提升实际分红比例，进一步提升每股含金量。
- 投资者应注意税收政策对实际到手红利的影响，尤其是个人股东根据持股期限需在转让股票时由券商代扣代缴个人所得税，短期持有可能实际到手红利减少。
- 请投资者注意相关重要日期，特别是2026年6月4日（股权登记日）和2026年6月5日（除权日、红利发放日），以免错过分红权益。
七、投资者咨询方式
如有疑问，可在工作时间内致电公司董事会办公室：0591-83350026。
【免责声明】
本文基于冠城大通新材料股份有限公司2025年年度权益分派实施公告整理，仅供投资者参考，不构成投资建议。投资者据此操作，风险自负。
English Version
Guancheng Datong New Materials Co., Ltd.
2025 Annual Equity Distribution Implementation Announcement – In-depth Report
Key Highlights
- Dividend Approval Date: Approved at the 2025 annual shareholders’ meeting on May 13, 2026.
- Dividend Type: Cash dividend only — RMB 0.30 per 10 shares (RMB 0.03 per share, pre-tax). No bonus shares, no capital reserve transfer to share capital.
- Key Dates:
- Shareholder Record Date: June 4, 2026
- Ex-dividend Date: June 5, 2026
- Dividend Payment Date: June 5, 2026
- Differentiated Dividend: Shares in the company’s repurchase account do not participate in this round of dividend.
- Total Shares Eligible for Dividend: 1,363,435,439 shares.
- Total Proposed Dividend Amount: RMB 40,903,063.17 (pre-tax).
- Tax Policy: Individuals taxed based on holding period; QFIIs and Shanghai-Hong Kong Connect investors subject to 10% withholding tax.
Detailed Analysis
1. Dividend Plan & Background
Guancheng Datong New Materials Co., Ltd. (Stock code: 600067) held its 2025 annual shareholders’ meeting on May 13, 2026, and approved the annual profit distribution plan. The company will pay a cash dividend of RMB 0.30 per 10 shares (RMB 0.03 per share, pre-tax), with no bonus issue and no transfer from capital reserve to share capital.
Eligible investors are those registered with China Securities Depository and Clearing Corporation Shanghai branch at the close of trading on June 4, 2026 (excluding shares held in the repurchase account).
2. Differentiated Dividend & Calculation Basis
A differentiated dividend approach is used: 28,233,300 shares held in the company’s repurchase account are excluded. The actual shares participating in the dividend are 1,363,435,439 (total share capital of 1,391,668,739 minus repurchased shares).
The total proposed dividend is RMB 40,903,063.17 (pre-tax). Should there be changes to share capital before the record date (e.g. due to convertible bond conversion, further buybacks, or share incentive grants), the per-share dividend will remain unchanged and the total amount will be adjusted accordingly.
3. Ex-Dividend Reference Price Calculation
The “virtual” per-share dividend is about RMB 0.0294 per share, calculated as (1,363,435,439 × 0.03) ÷ 1,391,668,739. The ex-dividend reference price = previous closing price – RMB 0.0294 per share.
4. Dividend Distribution Method
Dividends for unrestricted shares will be distributed via the clearing system of China Securities Depository and Clearing Corporation Shanghai branch to shareholders’ designated securities accounts. Investors with designated trading accounts will receive dividends on the payment date; otherwise, dividends will be kept in custody until designation is completed.
No self-distribution objects; repurchased shares do not participate in this distribution.
5. Tax Policy
- Individuals & Securities Investment Funds:
- Holdings over 1 year: Dividend income is temporarily exempt from personal income tax.
- Holdings within 1 month: 100% included in taxable income, taxed at 20%.
- Holdings over 1 month up to 1 year: 50% included, taxed at 20%.
- Company does not withhold tax for holdings within 1 year; tax collected by the clearing house upon share transfer.
- QFII: 10% withholding tax, after-tax dividend RMB 0.027 per share.
- Shanghai-Hong Kong Connect investors: Also subject to 10% withholding, after-tax dividend RMB 0.027 per share.
- Other organizations and legal entity shareholders: Must declare and pay tax themselves; company pays RMB 0.03 per share.
6. Key Points for Investors (Potential Price-Moving Factors)
- Although there is no bonus issue or capital reserve transfer, the continued cash dividend demonstrates the company’s sound profitability and shareholder return policy, which may support the stock price.
- The differentiated dividend (excluding repurchased shares) increases the effective dividend per share for remaining shareholders, boosting per-share value.
- Investors should note the impact of tax policies on actual received dividends, especially for short-term individual holders, as taxes are withheld upon share transfer.
- Take note of important dates, especially June 4, 2026 (record date) and June 5, 2026 (ex-dividend and payment date), to avoid missing dividend rights.
7. Investor Enquiry Channel
For any queries, contact the Board Office at 0591-83350026 during business hours.
Disclaimer
This article is based on the official announcement of Guancheng Datong New Materials Co., Ltd. regarding its 2025 annual equity distribution. It is for informational purposes only and does not constitute investment advice. Investors should act at their own risk.
