福莱新材2025年度权益分派实施公告深度解析
主要内容摘要
- 每股现金红利：A股每股派发现金红利0.15元
- 股权登记日：2026年6月11日
- 除权（息）日及现金红利发放日：2026年6月12日
- 差异化分红送转：是
- 本次分红股数基数：扣除回购专用账户后共301,646,660股
- 本次分红总金额：45,246,999元（含税）
- “福新转债”转股期暂停转股：2026年6月5日至股权登记日
- 税收政策：个人所得税差别化征收，QFII、沪股通投资者及机构股东有不同的税收处理
- 转股价格将因本次分红调整
- 限制性股票激励计划涉及回购价格、数量调整
投资者须关注的关键事项
- 现金分红方案及实施：公司将向股权登记日登记在册的全体股东每10股派发1.50元现金红利（含税），不送红股、不转增股本。回购专用账户236,950股不参与分配，总计实际参与分配股数为301,646,660股。
- “福新转债”转股期暂停：为确保分红期间总股本不变，福新转债自2026年6月5日起至股权登记日期间暂停转股，这对于可转债投资者具有重要影响，需特别留意。
- 除权除息参考价格计算：分红后除权（息）参考价为“前收盘价-0.15元”，流通股变动比例为0，分红不会导致流通股数量变化。
- 税收政策：
- 个人股东持股1年以上股息红利免征个人所得税；1年以内暂不扣税，待转让时根据持股期限征税（1月以内20%，1月以上至1年10%）
- 限售股自然人股东及证券投资基金，解禁前股息红利按10%代扣代缴
- QFII股东及沪股通投资者，统一按10%税率代扣代缴
- 其他机构投资者和法人股东，公司不代扣企业所得税，须自行申报缴纳
- 转股价格调整：本次分红后，福新转债转股价格将随分红进行调整，具体调整公式及细则详见公司同期公告。这对可转债持有人和未来转股价格有直接影响。
- 限制性股票激励计划：分红可能影响尚未解除限售的限制性股票回购价格和数量，公司将根据调整事项后续公告详细说明，激励对象需予以关注。
- 分红领取方式：已办理指定交易的投资者可于红利发放日在指定证券营业部领取现金红利，未办理指定交易的股东红利暂由中国结算上海分公司保管，待办后再派发。
- 大股东分红自行派发：夏厚君、嘉兴市进取企业管理合伙企业（有限合伙）、涂大记三位股东的分红由公司自行派发。
- 咨询渠道：如有疑问，可致电公司董事会秘书办公室（电话：0573-89100971）咨询。
潜在影响与投资建议
本次分红属于较为常规的年度现金分红，但由于“福新转债”转股期暂停、税收政策差异化、转股价格调整等事项，可能对可转债、限制性股票激励对象及部分机构投资者的投资决策产生较大影响。分红后流通股不会发生变化，但除权除息价格会直接调整。投资者需关注后续有关转股价格及限制性股票激励计划调整公告，及时把握税收政策变化及分红领取方式，评估本次分红对个人投资收益及股票价格的影响。
免责声明
本报道仅供参考，不构成任何投资建议。投资者应结合自身情况及专业意见，理性决策。公告中的事项如有变动，请以公司后续公告为准。
English Version
Detailed Analysis of Fulai New Materials’ 2025 Equity Distribution Announcement
Main Highlights
- Cash dividend per share: RMB 0.15 per A-share
- Shareholder record date: June 11, 2026
- Ex-dividend and cash dividend payment date: June 12, 2026
- Differentiated dividend distribution: Yes
- Actual shares participating in dividend: 301,646,660 shares (after excluding shares in repurchase account)
- Total cash dividend amount: RMB 45,246,999 (including tax)
- “Fuxin Convertible Bonds” conversion period suspension: June 5 to record date
- Tax policy: differentiated personal income tax, special treatment for QFII, Shanghai-Hong Kong Stock Connect, and institutional shareholders
- Convertible bond conversion price will be adjusted after this dividend
- Restricted stock incentive plans involve adjustments to repurchase price and quantity
Key Points for Investors
- Cash Dividend Plan: The company will distribute RMB 1.50 cash dividend (including tax) for every 10 shares registered on the record date, with no bonus shares or capital reserve to share conversion. Shares in the repurchase account (236,950 shares) are excluded; actual participating shares: 301,646,660.
- Convertible Bond Conversion Suspension: To ensure stable total share capital during the dividend period, “Fuxin Convertible Bonds” will suspend conversion from June 5, 2026, to the record date. Convertible bond holders should pay close attention.
- Ex-dividend Reference Price Calculation: The ex-dividend reference price will be “previous closing price – 0.15 RMB”, with no change in the number of tradable shares.
- Tax Policy:
- Individual shareholders holding for over one year: dividend income is exempt from personal income tax.
- Holding for one year or less: no tax withheld at dividend, but taxed upon transfer (20% for within 1 month, 10% for over 1 month up to 1 year).
- Restricted shares held by individuals or funds: 10% withheld at dividend.
- QFII and Shanghai-Hong Kong Stock Connect investors: 10% withheld.
- Other institutional and corporate shareholders: company does not withhold, must declare taxes themselves.
- Convertible Bond Conversion Price Adjustment: The conversion price for Fuxin Convertible Bonds will be adjusted after the dividend, affecting bondholders and future conversion values.
- Restricted Stock Incentive Plan: Dividend may affect repurchase price and quantity of restricted shares yet to be unlocked; company will announce further details.
- Dividend Collection Method: Investors who have completed designated trading can collect dividends at their securities business department; others will have dividends temporarily held by China Securities Depository, to be released after completing the procedure.
- Major Shareholders’ Dividends: Dividends for Xia Houjun, Jiaxing Jinqu Enterprise Management Partnership (LLP), Tu Daji will be distributed directly by the company.
- Consultation Channel: For questions, contact the Board Secretary Office at 0573-89100971.
Potential Impact & Investment Advice
While the dividend is routine, the temporary suspension of convertible bond conversion, differentiated tax treatment, and conversion price adjustment are noteworthy and may affect decisions for bondholders, incentive plan participants, and institutional investors. The ex-dividend price will adjust directly, but no change in tradable shares. Investors should monitor subsequent announcements regarding conversion price and incentive plan adjustments, understand the tax rules, and assess the impact on personal returns and share price.
Disclaimer
This report is for reference only and does not constitute investment advice. Investors should make decisions rationally and in consultation with professionals. If the announcement contents change, please refer to subsequent company disclosures.
