厦门优迅芯片股份有限公司2025年度权益分派实施公告深度解读
【要点综述】
- 每股分配比例： 每股现金红利0.36元（含税）
- 总派息金额： 28,800,000元（含税），以公司总股本80,000,000股为基数
- 关键日期：
- 股权登记日：2026年6月8日
- 除权（息）日：2026年6月9日
- 现金红利发放日：2026年6月9日
- 是否涉及差异化分红送转： 否
【公告详细内容解读】
1. 分红方案与通过程序
本次利润分配方案已于2026年5月8日召开的2025年年度股东大会审议通过。此次分配方案按照实施前公司总股本80,000,000股为基数，每股派发现金红利0.36元（含税）。此举标志着公司保持稳定的分红政策，有望增强投资者对公司未来发展的信心。
2. 分红对象与实施办法
本次分红面向2026年6月8日收市后，在中国结算上海分公司登记在册的所有股东。除公司自行发放对象外，其余股东的红利由中国结算上海分公司通过资金清算系统代发。已办理指定交易的投资者可在红利发放日（2026年6月9日）于所指定证券营业部领取现金红利，未办理指定交易者则需办理后领取。
公司股东柯炳粦、厦门科迅科技发展合伙企业（有限合伙）、厦门芯优迅科技发展合伙企业（有限合伙）、厦门芯聚才科技发展合伙企业（有限合伙）、厦门优迅管理合伙企业（有限合伙）所持股份的现金红利由公司自行发放。
3. 税收政策详解
- 自然人股东及证券投资基金：
- 持股超1年：股息红利所得暂免征收个人所得税，实际每股派发0.36元。
- 持股1年及以内：暂不扣税，转让时根据持股期限按相关税率扣收。1个月及以内全额计税（20%），1个月至1年间减半计税（10%）。
- 有限售条件流通股：
- 解禁后所得参照上述执行，解禁前暂减半计入应纳税所得额，适用20%税率，实际税负10%，每股实得0.324元。
- QFII及RQFII：
- 公司按10%税率代扣代缴企业所得税，实际派发每股0.324元。享受税收协定待遇需自行办理。
- 沪股通持股者：
- 公司按10%税率代扣代缴所得税，实际派发每股0.324元。享受税收协定待遇需自行办理。
- 其他法人及机构投资者：
- 自行申报缴纳所得税，实际派发税前每股0.36元。
4. 股东需关注的要点（可能影响股价）
- 稳定分红： 公司连续派发现金红利，显示其盈利能力稳定，并有助于提升投资者信心，对公司股价具有正面影响。
- 分红发放及时： 2026年6月9日即可领取现金红利，有助于提升短期市场关注度。
- 多样化持股人税务处理： 不同投资者需关注自身税务政策，防止因税务处理不当影响实际收益。
- 不涉及差异化分红或送转： 此次分红方案未引入额外送股或转增股本，分红结构相对简单透明，有助于投资者预期管理。
5. 咨询与联系方式
投资者如有疑问，可联系公司董事会办公室，电话：0592-2518169。
【英文版】
In-Depth Report: Xiamen Yuxun Chip Co., Ltd. 2025 Annual Dividend Distribution Implementation
Key Highlights
- Dividend Per Share: RMB 0.36 (pre-tax) per share
- Total Cash Dividend: RMB 28,800,000 (pre-tax), based on 80,000,000 total shares
- Important Dates:
- Record Date: June 8, 2026
- Ex-dividend Date: June 9, 2026
- Cash Dividend Payment Date: June 9, 2026
- Differentiated Dividend/Share Transfer: Not applicable
Detailed Analysis of the Announcement
1. Dividend Plan and Approval
The profit distribution plan was approved at the 2025 Annual Shareholders’ Meeting held on May 8, 2026. The company will distribute a cash dividend of RMB 0.36 (pre-tax) per share, based on the total share capital before implementation. This demonstrates a stable dividend policy, which may reinforce investor confidence in the company’s future performance.
2. Eligibility and Implementation
The dividend is payable to all shareholders registered with China Securities Depository and Clearing Corporation Shanghai Branch after market close on the record date (June 8, 2026). For most shareholders, the dividend will be distributed via the clearing system. Those who have completed the designated trading process can receive the dividend at their designated securities branch on June 9, 2026. Others must complete the process to claim their dividend.
Dividends for shares held by Ke Binglin and several Xiamen-based partnership shareholders will be paid directly by the company.
3. Tax Policy Details
- Individual Shareholders & Securities Investment Funds:
- Holding over 1 year: Dividend income is temporarily exempt from individual income tax; actual payout is RMB 0.36 per share.
- Holding 1 year or less: Tax is not withheld at distribution; tax is deducted upon share transfer. 20% tax within 1 month holding; 10% tax for holding between 1 month and 1 year.
- Restricted Shares:
- Post-unlock: Follows above rules. Pre-unlock: 10% effective tax, actual payout RMB 0.324 per share.
- QFII & RQFII:
- Company withholds 10% enterprise income tax, payout RMB 0.324 per share. Tax treaty benefits must be claimed separately.
- Shanghai-Hong Kong Stock Connect Investors:
- Company withholds 10% income tax, actual payout RMB 0.324 per share. Tax treaty benefits must be claimed separately.
- Other Corporate and Institutional Investors:
- They handle their own tax filings, pre-tax payout of RMB 0.36 per share.
4. Key Points for Shareholders (Potential Price Impact)
- Stable Dividend Policy: The consistent dividend payout reflects solid profitability and may boost investor confidence, potentially supporting share price.
- Prompt Distribution: Dividends are available as soon as June 9, 2026, likely to attract short-term market attention.
- Tax Treatment Variations: Investors should pay attention to the tax policies that apply to their circumstances to avoid unexpected reductions in after-tax returns.
- No Stock Bonus/Transfer: The straightforward cash-only dividend structure simplifies investor expectations and may reduce volatility.
5. Contact Information
For questions, investors can contact the Board Office at 0592-2518169.
免责声明： 本文仅为信息披露和分析，不构成任何投资建议。投资者应根据自身情况独立决策，市场有风险，投资需谨慎。
Disclaimer: This article is for information and analysis purposes only and does not constitute investment advice. Investors should make independent decisions according to their own circumstances. Markets involve risk; invest prudently.
