科兴生物制药股份有限公司2025年年度权益分派实施公告详解

公告要点

• 证券代码：688136
• 证券简称：科兴制药
• 公告编号：2026-030
• 年度分红方案已获2025年度股东大会审议通过
• 分红涉及差异化分红政策
• 每股现金红利人民币0.25元（含税）
• 重要日期：股权登记日2026年6月12日，除权（息）日和现金红利发放日均为2026年6月15日

详细分红方案及实施细节

• 分红基数及总额：
  • 以实施权益分派股权登记日登记的总股本扣减公司回购专用证券账户中股份为基数分配利润。
  • 公司总股本为201,257,250股，扣除回购专户股份3,394,997股，实际参与分配股本数为197,862,253股。
  • 每10股派发现金红利2.50元（含税），即每股0.25元。
  • 本次将派发现金红利总额为49,465,563.25元（含税）。
• 除权除息价格计算：
  • 公司本次仅进行现金红利分配，不送红股、不进行资本公积金转增股本。
  • 流通股份变动比例为0。
  • 除权除息参考价格计算方式为：前收盘价格-0.246元/股。
• 红利发放方式：
  • 无限售条件流通股的红利委托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于红利发放日在指定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，待办理后再派发。
  • 公司回购专用证券账户中的股份不参与利润分配。
  • 深圳科益医药控股有限公司的现金红利由公司自行发放。

税收政策及扣税说明

• 自然人股东及证券投资基金：
  • 持股期限超过1年：股息红利所得暂免征收个人所得税。
  • 持股期限1年及以下：公司暂不扣缴个人所得税，待股东转让股票时由中国结算上海分公司根据持股期限计算应纳税额并扣收。
  • 持股期限1个月及以下：股息红利所得全额计入应纳税所得额，适用20%税率。
  • 持股期限1个月以上至1年：股息红利所得按50%计入，适用20%税率，实际税负为10%。
• QFII股东：
  • 公司统一代扣代缴企业所得税，税率为10%。扣税后实际每股派发现金红利0.225元。
  • 如需享受税收协定待遇，可自行向主管税务机关申请。
• 香港市场投资者（“沪股通”）：
  • 公司按10%税率代扣代缴所得税，税后每股实际派发现金红利0.225元。
  • 如需享受税收协定或其他优惠政策，可自行办理。
• 其他机构投资者和法人股东：
  • 公司不代扣代缴所得税，实际派发现金红利为税前每股0.25元。

关键事项及对投资者的影响

• 本次分红方案通过，现金分红力度较大（约2.5元/每10股），显示公司盈利稳健，有良好现金流，对投资者具有吸引力。
• 分红实施后的除权除息价格调整（前收盘价-0.246元/股），可能对股价短期波动产生影响。
• 税收政策细分，特别是针对不同类型股东（个人、机构、QFII、沪股通），投资者需关注自身税务处理方式，以免影响实际收益。
• 股权登记日为2026年6月12日，除权（息）日和现金红利发放日为2026年6月15日，投资者需关注持股登记时间，以确保获得分红。
• 公司回购股份不参与分配，实际分红基数有调整，投资者需关注实际分红到账数量。

投资者咨询方式

如有疑问，可咨询董事会办公室，联系电话：0755-86967773。

免责声明

本文基于公司公告整理，仅供参考，不构成投资建议。投资者需结合自身情况及市场风险，谨慎决策。

English Version

Sinovac Biotech Co., Ltd. 2025 Annual Dividend Distribution Implementation Announcement Detailed Analysis

Key Points

• Stock Code: 688136
• Stock Name: Sinovac Biotech
• Announcement No.: 2026-030
• Annual dividend plan approved at the 2025 shareholders’ meeting
• Differentiated dividend policy applies
• Cash dividend per share: RMB 0.25 (pre-tax)
• Important dates: Record date June 12, 2026; Ex-dividend and dividend payment date June 15, 2026

Detailed Dividend Plan and Implementation

• Dividend base and total:
  • Profit distribution based on total shares minus shares in the repurchase account as of the record date.
  • Total shares: 201,257,250; repurchased shares: 3,394,997; actual shares eligible for dividend: 197,862,253.
  • For every 10 shares, RMB 2.50 cash dividend (pre-tax), i.e., RMB 0.25 per share.
  • Total cash dividend to be distributed: RMB 49,465,563.25 (pre-tax).
• Ex-dividend price calculation:
  • Only cash dividend is distributed, no bonus shares or capital reserve transfer.
  • Circulating shares unchanged (change ratio = 0).
  • Ex-dividend reference price: Previous closing price – 0.246 RMB/share.
• Dividend distribution method:
  • Cash dividends for unrestricted shares will be distributed via China Securities Depository Shanghai Branch’s clearing system.
  • Investors who have completed designated trading can collect cash dividends at their designated securities branches.
  • Dividends for shareholders not yet designated will be temporarily held until designation is completed.
  • Repurchased shares are not eligible for dividend distribution.
  • Dividends for Shenzhen Keyi Pharma Holdings will be distributed directly by the company.

Tax Policy and Withholding Instructions

• Natural person shareholders and securities investment funds:
  • Holding period over 1 year: Dividend income temporarily exempt from personal income tax.
  • Holding period 1 year or less: Tax not withheld at distribution, calculated and withheld upon share transfer based on holding period.
  • Holding period 1 month or less: Full dividend income taxed at 20% rate.
  • Holding period over 1 month up to 1 year: 50% of dividend income taxed at 20% rate, effective tax rate 10%.
• QFII shareholders:
  • Unified 10% withholding tax on enterprise income; post-tax cash dividend per share: RMB 0.225.
  • May apply for tax treaty benefits with tax authorities after receiving dividend.
• Hong Kong market investors (“Shanghai-Hong Kong Stock Connect”):
  • 10% withholding tax on income; post-tax cash dividend per share: RMB 0.225.
  • Investors may apply for tax agreement or preferential policies as needed.
• Other institutional investors and corporate shareholders:
  • No withholding tax; actual cash dividend is RMB 0.25 per share (pre-tax).

Key Matters and Impact on Investors

• The dividend plan reflects strong profitability and healthy cash flow, with substantial cash distribution (~RMB 2.5/10 shares), which is attractive to investors.
• Ex-dividend price adjustment (previous closing price – 0.246 RMB/share) may cause short-term price fluctuations in the stock.
• Tax policy is differentiated by shareholder type (individual, institution, QFII, HK Connect); investors should pay attention to their own tax handling to maximize net income.
• Record date is June 12, 2026; ex-dividend and payment date is June 15, 2026. Investors should ensure share registration to receive dividends.
• Shares in the repurchase account are not eligible for dividends; actual dividend received may differ from theoretical amount.

Investor Inquiry

For any questions, contact the Board Office at 0755-86967773.

Disclaimer

This article is compiled from the company’s official announcement and is for information purposes only. It does not constitute investment advice. Investors should make decisions cautiously in light of their own circumstances and market risk.

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