华锡有色2025年度分红方案详细解读——投资者须知
一、报告要点概览
- 每股派现：A股每股现金红利0.39元（含税），总计派发现金红利246,701,316.81元。
- 股权登记及分红发放关键日期：
股权登记日为2026年6月8日，除权（息）日及现金红利发放日均为2026年6月9日。 - 分红方案已于2026年5月12日经2025年年度股东大会审议通过。
- 分红对象：截止股权登记日下午收市后，在中国结算上海分公司登记在册的全体股东。
- 无差异化分红送转，所有股东按相同比例获得分红。
二、详细分红实施办法
- 除公司直接发放对象外，其他股东的红利由中国结算上海分公司通过资金清算系统发放。
- 已办理指定交易的投资者可在指定证券营业部领取红利，未办理指定交易的红利由中国结算上海分公司暂存，待办理后发放。
- 公司大股东广西北部湾国际港务集团有限公司、广西华锡集团股份有限公司红利由公司直接发放。
三、税务处理及实际到手红利分析
1. 自然人及证券投资基金
- 持股超过1年：红利暂免征收个人所得税，实际每股派0.39元。
- 持股1年及以内：公司暂不扣税，实际派发0.39元。转让股票时按持股期限补扣税：
- 1个月以内：全额纳税，税负20%。
- 1个月以上至1年（含1年）：暂减按50%计入，应税部分税负10%。
2. 合格境外机构投资者（QFII）
- 公司按10%税率代扣代缴企业所得税，税后每股实际派发0.351元。如需享受税收协定优惠，可自行向税务机关申请。
3. 沪股通香港市场投资者
- 公司通过中国结算上海分公司按10%税率代扣，税后每股派发0.351元。
4. 其他机构投资者及法人股东
- 公司不代扣企业所得税，实际派发税前每股0.39元，纳税义务由纳税人自行判断。
四、投资者须知及潜在影响
- 分红总额高达2.47亿元，现金分红比例较高，显示公司盈利能力与现金流状况良好，或将增强市场信心，对公司股价构成积极影响。
- 分红发放安排明确，相关股东需关注各自税务义务，合理规划持股时间以优化税后收益。
- 无差异化分红，所有股东平等受益，有助于提升投资者回报预期。
- 关键分红日期临近，建议投资者关注2026年6月8日股权登记日及6月9日除权（息）日、红利到账日。
五、联系方式
- 公司地址：广西南宁市青秀区金浦路33号北部湾国际港务大厦25层
- 证券事务部联系电话：0771-4835135
六、总结
本次华锡有色（600301）年度分红方案体现了公司强劲的盈利能力与现金流状况，对投资者具有较强吸引力，分红安排清晰、税务政策透明。大额现金分红有望提振市场信心，成为公司未来股价表现的重要催化剂。投资者应密切关注分红实施的关键时间节点及个人税务影响，合理安排投资策略。
【免责声明】本文仅为新闻报道与信息解读，不构成任何投资建议。投资有风险，入市须谨慎。请投资者据自身实际情况及专业顾问建议做出投资决策。
Detailed Analysis of Huaxi Nonferrous 2025 Dividend Plan — What Investors Need to Know
1. Key Highlights of the Announcement
- Per Share Dividend: CNY 0.39 cash dividend per A-share (gross), with total dividend payout of CNY 246,701,316.81.
- Key Dates:
- Shareholder Record Date: June 8, 2026
- Ex-dividend (Ex-rights) Date and Payment Date: June 9, 2026
- The dividend plan was approved at the 2025 annual general shareholders’ meeting on May 12, 2026.
- Eligible Shareholders: All shareholders registered with CSDC Shanghai Branch at market close on the record date.
- No differentiated dividend or bonus share scheme — all shareholders will receive the same proportion of dividends.
2. Detailed Dividend Distribution Process
- Except for direct payout to major shareholders, all dividends are distributed via CSDC Shanghai’s clearing system.
- Investors who have designated trading units can collect dividends at their registered brokerage on payment date; undesignated holders’ dividends will be held in custody until designation is completed.
- Major shareholders (Guangxi Beibu Gulf International Port Group and Guangxi Huaxi Group) will receive dividends directly from the company.
3. Taxation and Actual Dividend Received
1. Individual Investors & Securities Investment Funds
- Held over 1 year: Dividend income is temporarily exempt from personal income tax, so actual payout is CNY 0.39 per share.
- Held 1 year or less: Company does not withhold tax at payout; actual payout is CNY 0.39 per share. Tax will be withheld upon share transfer according to holding period:
- Held ≤1 month: Full dividend taxed at 20%.
- Held >1 month to 1 year: 50% of dividend taxed at 20% (effective tax rate 10%).
2. Qualified Foreign Institutional Investors (QFII)
- Company withholds 10% corporate income tax; net dividend per share is CNY 0.351. Tax treaty benefits may be claimed with tax authorities after receipt.
3. Hong Kong Investors via Stock Connect
- Company withholds 10% tax via CSDC Shanghai; net dividend per share is CNY 0.351.
4. Other Institutional and Corporate Shareholders
- No tax withheld by the company; gross dividend per share is CNY 0.39. Tax obligations are self-assessed and paid by the shareholder according to local tax law.
4. Key Points and Potential Price-sensitive Information for Investors
- Large dividend payout of CNY 246.7 million, with a high cash payout ratio, reflects strong profitability and healthy cash flow — likely to boost market confidence and support the share price.
- Dividend schedule is clear; shareholders should pay attention to tax rules and optimize holding period to maximize after-tax returns.
- The non-differentiated dividend policy ensures equal benefit to all shareholders, enhancing overall investor returns.
- Investors should closely watch June 8, 2026 (record date) and June 9, 2026 (ex-dividend/payment date) for dividend eligibility and settlement.
5. Contact Information
- Company Address: 25/F, Beibu Gulf International Port Building, No.33 Jinpu Road, Qingxiu District, Nanning, Guangxi
- Investor Relations / Securities Affairs: 0771-4835135
6. Conclusion
The 2025 annual dividend plan of Huaxi Nonferrous (600301) demonstrates the company’s robust profitability and strong cash position, making it attractive to investors. The large cash payout and transparent tax policy are likely to boost investor confidence and could be a catalyst for the share price. Investors should be mindful of the relevant dates and tax implications to optimize their investment strategy.
Disclaimer: This article is for news reporting and informational purposes only and does not constitute investment advice. Market investments carry risk. Investors should make decisions based on their own circumstances and seek advice from a professional advisor as needed.
