华海药业2025年度分红实施公告：每股现金红利0.1元及税收政策解读

华海药业2025年度权益分派实施公告详解

华海药业发布2025年度权益分派实施公告：现金分红、差异化分红及税收政策解读

公告要点

每股分配比例：A股每股现金红利0.1元（含税）。
股权登记日：2026年6月17日。
除权（息）日及现金红利发放日：2026年6月18日。
差异化分红方案：分红基数为1,490,228,596股，回购专用证券账户所持股份不参与分配。
若因可转债转股等导致总股本变动，维持每股分配金额不变，分配总额做相应调整。
除权参考价=前收盘价-0.0995元。

详细内容解读

1. 分配方案与股东会审议
本次利润分配方案已于2026年5月21日由年度股东会审议通过。分红对象为截至股权登记日收市后在中国结算上海分公司登记在册的所有股东，包括无限售条件流通股与有限售条件流通股。

2. 差异化分红方案及计算方式
公司回购专用证券账户（B884051905）持有股份不参与本次分红。分红基数为1,490,228,596股，分红金额为每股0.1元。若因可转债转股等导致公司总股本发生变动，每股分配金额不变，分配总额调整。
除权参考价的计算方式为：
除权（息）参考价格=（前收盘价格-现金红利）÷（1+流通股份变动比例），现金红利按总股本摊薄调整后为0.0995元/股，流通股份变动比例为0，因此参考价为前收盘价减0.0995元。

3. 分红实施办法
无限售条件流通股的红利通过中国结算上海分公司资金清算系统发放。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，待办理后派发。部分股东（如陈保华、周明华、苏春莲、翁震宇）现金红利由公司直接派发。

4. 税收政策与实际派发金额

无限售条件流通股个人股东及证券投资基金：持股1年以上暂免个人所得税，实际派发0.1元/股；持股1年及以内暂不扣税，转让时按持股期限计税，税率最高20%。
有限售条件流通股个人股东及证券投资基金：解禁后按规定计税，持股时间自解禁日起计算；解禁前继续按10%税率代扣，实际派发现金红利为0.09元/股。
QFII股东：统一按10%代扣代缴企业所得税，税后派发0.09元/股。
沪港通投资者：同样按10%代扣代缴，税后派发0.09元/股。
其他机构投资者及法人股东：红利所得税由其自行缴纳，实际派发0.1元/股。

5. 可转债转股价格调整
分红实施后，公司已发行的可转换公司债券“华海转债（110076）”将调整转股价格。具体内容详见公司在2026年6月12日于上海证券交易所及各大媒体发布的公告。

对投资者的影响与价格敏感信息

公司实施差异化分红，回购股份不参与分红，分红基数与总额明确。
实际分红金额因税收政策和持股期限不同而有所差异，建议投资者关注自身实际所得。
分红后可转债转股价格调整，可能影响可转债持有人利益。
除权参考价可影响股价短期走势，投资者需关注除权日价格变化。
分红方案充分体现公司对股东回报及资本市场政策合规，或将提升公司市场形象与投资者信心。

投资者需注意事项

未办理指定交易的股东请尽快办理，以便及时领取红利。
关注自身持股期限，合理安排税务事项。
可转债持有人需关注转股价格调整公告。
如有疑问可咨询公司证券管理部（0576-85991096）。

免责声明

本文仅为信息解读，不构成任何投资建议。投资者请根据自身情况及公告内容做出理性判断，风险自担。

English Version

Huahai Pharmaceutical Releases 2025 Annual Dividend Distribution Implementation Announcement: Detailed Cash Dividend, Differentiated Dividend, and Tax Policy Interpretation

Key Points

Per-share dividend: RMB 0.1 (pre-tax) per A share.
Shareholder record date: June 17, 2026.
Ex-dividend date & cash dividend payment date: June 18, 2026.
Differentiated dividend plan: Distribution base is 1,490,228,596 shares, repurchased shares excluded.
If total share capital changes due to convertible bonds, per-share dividend remains unchanged, total distribution adjusted accordingly.
Ex-dividend reference price = previous closing price – RMB 0.0995.

Detailed Content Interpretation

1. Distribution Plan & Shareholders’ Meeting
The dividend plan was approved at the 2025 Annual Shareholders’ Meeting on May 21, 2026. Eligible shareholders are those registered with China Securities Depository and Clearing Shanghai branch as of the record date after market close.

2. Differentiated Dividend Scheme & Calculation
Shares held in the company’s repurchase account (B884051905) are not eligible for the dividend. The distribution base is 1,490,228,596 shares, with RMB 0.1 per share. If total shares change due to convertible bonds, per-share dividend remains unchanged, total payout adjusted.
Ex-dividend reference price calculation:
Ex-dividend price = (previous closing price – cash dividend per share) ÷ (1 + change in tradable shares). The diluted cash dividend per share is RMB 0.0995, and the change ratio is zero, so reference price = previous closing price – RMB 0.0995.

3. Dividend Implementation
Cash dividends for unrestricted shares will be paid via the clearing system. Investors with designated trading can collect dividends at their securities branch; those without will have dividends temporarily held. Certain shareholders (e.g., Chen Baohua, Zhou Minghua, Su Chunlian, Weng Zhenyu) will be paid directly by the company.

4. Tax Policy & Actual Payout

Unrestricted individual shareholders/funds: Holding >1 year, exempt from personal income tax (RMB 0.1 per share); holding ≤1 year, tax not withheld for now, taxed upon transfer, up to 20% rate.
Restricted shares: Post-unlock, taxed per regulation; pre-unlock, tax withheld at 10%, actual payout RMB 0.09 per share.
QFII: 10% withholding, net RMB 0.09 per share.
Hong Kong Stock Connect investors: 10% withholding, net RMB 0.09 per share.
Other institutions/corporate shareholders: Self-pay tax, payout RMB 0.1 per share.

5. Convertible Bond Conversion Price Adjustment
After the dividend, the conversion price of the convertible bond “Huahai Convertible (110076)” will be adjusted. Details can be found in the June 12, 2026 announcement.

Impact & Price Sensitive Information

Differentiated dividend with repurchased shares excluded; clear distribution base and total.
Net dividend varies due to tax policies and holding periods; investors should pay attention to actual income.
Convertible bond conversion price adjustment may affect bondholders’ interests.
Ex-dividend reference price may affect share price; monitor price movements on ex-dividend day.
Dividend plan reflects company’s commitment to shareholder returns and capital market compliance, potentially boosting investor confidence.

Investor Reminders

Unregistered shareholders should promptly complete designated trading to receive dividends.
Monitor holding periods for tax planning.
Convertible bondholders should watch for conversion price adjustment announcements.
For inquiries, contact the company’s securities department (0576-85991096).

Disclaimer

This article is for information purposes only and does not constitute investment advice. Investors should make rational decisions based on their circumstances and the content of the announcement. All risks are borne by the investor.