中农发种业集团股份有限公司2025年度权益分派实施公告详解
公告主要内容与投资者重点关注
- 分红方案通过时间：2026年5月29日年度股东大会审议通过。
- 分红基数：以公司总股本1,161,373,969股为基数。
- 每股分红金额：每股派发现金红利0.009元（含税）。
- 分红总金额：共计派发现金红利10,443,661.55元，全部来源于母公司2025年末未分配利润。
- 重要日期：
- 股权登记日：2026年6月17日
- 除权（息）日：2026年6月18日
- 现金红利发放日：2026年6月18日
- 差异化分红送转：否
分红实施具体细节
- 分红对象为截至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所有股东。
- 除公司自行发放的对象外，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派发。
- 已办理指定交易的投资者可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，待办理指定交易后再发放。
- 三大主要股东（中国农垦集团有限公司、中国农业发展集团有限公司、中国华农资产经营有限公司）的现金红利由公司自行发放。
税务处理与扣税说明
- 个人股东及证券投资基金：
- 持股期限在1个月以内，股息红利所得全额纳税。
- 持股期限在1个月以上至1年，股息红利所得减按50%纳税。
- 持股期限超过1年，股息红利所得暂免征税。
- 统一适用20%税率。
- 本次分红暂不代扣个人所得税，实际发放金额为每股0.009元。税款将在投资者转让股票时由券商代扣。
- QFII股东：统一按10%税率代扣代缴所得税，税后每股现金红利为0.0081元。如需享受税收协定待遇，需自行向税务机关申请。
- 香港市场投资者：同样按10%税率代扣代缴，税后每股现金红利为0.0081元。股息红利由公司通过中国结算上海分公司派发，名义持有人为香港中央结算有限公司。
- 其他机构投资者和法人股东：现金红利所得税由股东自行缴纳，实际派发金额为税前0.009元/股。
投资者关注事项及潜在影响
- 此次分红金额较低，每股仅0.009元，整体派发金额逾1000万元，主要反映公司利润分配政策及现金流状况。
- 公司未采用差异化分红送转方案，意味着所有股东权益相同。
- 分红政策的稳定性或现金流分配比例可能对公司估值和投资者信心产生影响，尤其是机构投资者需关注税务处理方式。
- 股权登记日、除权日等关键时间节点，可能引发股价波动，投资者需关注相关交易及公告。
- 整体分红水平反映公司盈利能力及对股东回报承诺；若分红水平未达到市场预期，可能对股价造成压力。
公司联系方式
- 咨询地址：北京市西城区西单民丰胡同31号中水大厦3层
- 联系部门：证券事务部
- 联系电话：010-88067521
结论
本次公告公布了中农发种业集团股份有限公司2025年度的分红实施细节，虽然分红金额有限，但体现了公司持续回馈股东的政策。投资者应关注分红相关关键日期与税务处理方式，合理安排投资及税务规划。分红政策的稳定性和现金流分配比例可能对公司估值产生影响，值得投资者密切关注。
免责声明：本文仅为信息披露及投资参考，不构成投资建议。投资者应结合自身风险承受能力和市场情况，谨慎决策。
English Version:
Detailed Analysis of 2025 Dividend Distribution Announcement of China National Seed Group
Main Highlights & Key Points for Investors
- Dividend plan approval date: Approved at the 2026 AGM on May 29.
- Dividend base: Based on the total share capital of 1,161,373,969 shares.
- Dividend per share: Cash dividend of RMB 0.009 per share (pre-tax).
- Total dividend amount: RMB 10,443,661.55, fully distributed from the parent company’s undistributed profit as of end-2025.
- Key dates:
- Record date: June 17, 2026
- Ex-dividend date: June 18, 2026
- Dividend payment date: June 18, 2026
- Non-differentiated dividend: No differentiated dividend or share transfer.
Dividend Implementation Details
- Eligible recipients are all shareholders registered at China Securities Depository and Clearing Corporation Shanghai branch at the close of business on the record date.
- Dividends for most shareholders are distributed via the clearing system of the Shanghai branch; shareholders who have completed designated trading can collect at their designated securities branch, while those who have not will need to complete trading to receive dividends.
- Three major shareholders (China Agricultural Reclamation Group, China Agricultural Development Group, China Huannong Asset Management) will receive their dividends directly from the company.
Tax Treatment
- Individual shareholders & funds:
- Holding period ≤1 month: Dividend fully taxed.
- Holding period >1 month ≤1 year: Taxed at 50% of dividend.
- Holding period >1 year: Dividend temporarily exempted from tax.
- Uniform tax rate: 20%.
- Dividends not withheld at payment; tax will be deducted when shares are sold.
- QFII shareholders: 10% withholding tax, net dividend RMB 0.0081/share. Tax treaty benefits require self-application to tax authority.
- Hong Kong investors: 10% withholding tax, net dividend RMB 0.0081/share, paid via Hong Kong Central Clearing.
- Other institutional/legal shareholders: Responsible for own tax payment; gross dividend RMB 0.009/share.
Investor Attention and Potential Price Sensitivity
- Dividend per share is relatively low (RMB 0.009/share, total over RMB 10 million), reflecting the company’s profit allocation and cash flow.
- No differentiated dividend or share transfer, all shareholders treated equally.
- Dividend policy and cash flow allocation may impact company valuation and investor confidence; institutional investors should pay attention to tax arrangements.
- Key dates (record date, ex-dividend date) may trigger share price volatility; investors should monitor announcements and trading activity.
- The dividend level reflects profitability and shareholder return commitment; if below market expectations, share price may be pressured.
Contact Information
- Address: 3rd Floor, Zhongshui Building, No. 31 Minfeng Hutong, Xidan, Xicheng District, Beijing
- Department: Securities Affairs
- Phone: 010-88067521
Conclusion
This announcement details the 2025 dividend distribution of China National Seed Group. Though the dividend amount is modest, it demonstrates the company’s ongoing commitment to shareholder returns. Investors should pay attention to key dates and tax treatment, and plan their investments and tax affairs accordingly. Dividend policy stability and cash flow allocation may impact company valuation and are worth monitoring.
Disclaimer: This article is for information and reference only and does not constitute investment advice. Investors should make decisions prudently based on their own risk tolerance and market conditions.
