广东TCL智慧家电股份有限公司2025年度分红方案细则公布，现金分红超2.2亿元
分红实施时间及金额明确，投资者关注税收细则和登记日
2024年5月15日，中山市——广东TCL智慧家电股份有限公司（证券代码：002668，简称“TCL智家”）发布了2025年度权益分派实施公告。公告对分红方案、时间安排、税收政策、登记对象及实际操作方式等进行了详细说明，对于持股投资者具有重要参考价值，属于可能影响股价的重要信息。
一、分红方案及实施细节
- 分红年度：2025年
- 分红方式：分配比例固定，每10股派发现金红利2.037900元（含税），不送红股，也不以资本公积金转增股本。
- 总股本：截至公告披露日，公司总股本为1,084,111,428股，分红总额为人民币220,931,067.91元。
- 股权登记日：2026年5月21日
- 除权除息日：2026年5月22日
- 每股分红金额：0.203790元（含税）
- 除权除息参考价：为股权登记日收盘价扣除每股现金红利
- 回购情况：公司不存在因回购而持有本公司股份的情形，亦不存在除回购股份外其他不参与分红的股份，本次分红全部基于现有总股本。
二、股东税收差异化政策，需关注补税细则
本次分红对不同类型股东采用差异化税收政策，具体如下：
- 香港市场投资者、境外机构（含QFII、RQFII）及持有首发前限售股的个人和证券投资基金：每10股派息1.834110元（税后）。
- 持有首发后限售股、股权激励限售股及无限售流通股的个人：红利税采取差别化税率征收，公司暂不扣缴个人所得税，待个人转让股票时根据持股期限补缴税款：
- 持股1个月（含）以内：每10股补缴税款0.407580元
- 持股1个月以上至1年（含）：每10股补缴税款0.203790元
- 持股超过1年：无需补缴税款
- 证券投资基金：香港投资者持有基金份额部分按10%征收，内地投资者则按差别化税率征收。
三、分红对象及流程
- 分红对象：2026年5月21日下午深圳证券交易所收市后登记在册的所有股东。
- 分红发放方式：
- 绝大多数A股股东的分红将由中国证券登记结算深圳分公司通过托管证券公司直接划入资金账户。
- 部分特定大股东（如TCL家电集团有限公司）由公司自行派发。
四、公告细节与投资者须知
- 本次利润分配总额与此前公告略有微小差异，仅为四舍五入所致，不影响实质内容。
- 本次分红方案与股东大会审议通过方案一致，实施时间距离股东大会通过时间未超过两个月，确保方案时效性与执行力度。
- 公司无回购股份，也无其他不参与分红的股份，全部普通股均享有分红权利，分红方案稳定。
- 投资者应关注持股期限对税负的影响，合理安排持股周期以优化税后收益。
五、咨询与备查
- 咨询地址：广东省中山市南头镇南头大道中59号2楼A1（TCL智家）
- 联系人：吴鑫、刘癸源
- 电话：（0755）8652 9556
- 邮箱：[email protected]
备查文件包括2025年年度股东会决议、董事会决议和中国结算深圳分公司相关确认文件。
【投资者关注要点与潜在影响】
- 本次现金分红比例和总额均较稳定，对投资者信心有积极影响，短期内可能提振股价。
- 分红方案实施细致，且对长期持股者更为有利（可免税），有助于吸引和稳定长期投资者。
- 明确的分红时间表和税收政策，有利于投资者资金规划和税务筹划。
- 无回购股份和其它不参与分红股份，确保每一位持股人均可平等享受分红，消除市场疑虑。
- 公告时间距离分红实施时间短，执行效率高，有利于市场对公司治理和投资者回报的正面预期。
免责声明：本文仅基于公司公告及相关材料进行信息整理与解读，不构成投资建议。投资者应结合自身情况及专业建议，谨慎决策。公司公告内容如有变更请以公司后续公告为准，投资风险自担。
English Version
Guangdong TCL Smarthome Co., Ltd. Announces 2025 Dividend Plan: Over RMB 220 Million in Cash Dividends
Dividend Amount, Date, and Tax Details Clearly Outlined—Investors Should Note Key Dates and Tax Rules
Zhongshan, May 15, 2024—Guangdong TCL Smarthome Co., Ltd. (Stock code: 002668, “TCL Smarthome”) has issued its 2025 dividend implementation announcement. The document lays out the detailed dividend plan, schedule, tax policies, eligible shareholders, and operational details. This is key information for investors and may have a material impact on the company’s share price.
1. Dividend Plan and Implementation Details
- Dividend Year: 2025
- Method: Fixed ratio—cash dividend of RMB 2.037900 per 10 shares (pre-tax), no bonus shares, and no capital reserve share conversion.
- Total Shares: As of the announcement, total shares are 1,084,111,428, with a total dividend payout of RMB 220,931,067.91.
- Shareholder Record Date: May 21, 2026
- Ex-dividend Date: May 22, 2026
- Per-share Dividend: RMB 0.203790 (pre-tax)
- Ex-dividend Reference Price: Closing price on the record date minus cash dividend per share
- Repurchased Shares: No repurchased shares held by the company; all shares participate in the dividend.
2. Differential Tax Policy—Investors Must Note Tax Details
The company adopts a differentiated tax policy for various shareholder categories:
- Hong Kong investors, overseas institutions (including QFII, RQFII), and those holding pre-IPO restricted shares: Post-tax dividend is RMB 1.834110 per 10 shares.
- Holders of post-IPO restricted shares, equity incentive restricted shares, and unrestricted public shares (individuals): Dividend tax is calculated based on holding period; the company withholds no tax for now. Upon stock transfer, tax is settled as follows:
- Held ≤1 month: Additional RMB 0.407580 tax per 10 shares
- Held >1 month to 1 year: Additional RMB 0.203790 tax per 10 shares
- Held >1 year: No additional tax
- Securities investment funds: 10% tax for Hong Kong investors; differentiated tax for mainland investors.
3. Eligible Shareholders & Distribution Process
- Eligibility: All shareholders registered by close of Shenzhen Stock Exchange on May 21, 2026.
- Distribution Method:
- Most A-share holders will receive dividends via China Securities Depository and Clearing’s Shenzhen branch through their brokerage accounts.
- Certain major shareholders (e.g., TCL Home Appliance Group Co., Ltd.) receive dividends directly from the company.
4. Key Details & Investor Reminders
- The total dividend payout has a minor rounding difference from the previous plan, but there is no substantive change.
- The plan is consistent with that approved by the AGM, and implementation is within two months of AGM approval—ensuring timely execution.
- There are no repurchased or otherwise excluded shares—every share participates equally in the dividend, eliminating market concerns.
- Investors should note holding period for optimal after-tax returns and plan accordingly.
5. Inquiries & Reference Documents
- Contact Address: 2/F, A1, 59 Zhong, Nantou Avenue, Nantou Town, Zhongshan City, Guangdong (TCL Smarthome)
- Contacts: Wu Xin, Liu Guiyuan
- Phone: (0755) 8652 9556
- Email: [email protected]
Reference documents include the 2025 AGM resolution, board resolution, and confirmation documents from China Securities Depository and Clearing Shenzhen branch.
Key Takeaways & Potential Impact
- Stable cash dividend ratio and total payout may boost investor confidence and support short-term share price appreciation.
- Plan favors long-term shareholders (tax exempt for >1 year holds), encouraging investor loyalty and reducing churn.
- Clear schedule and tax policies aid investor financial and tax planning.
- No excluded shares—all ordinary shareholders benefit equally, removing uncertainty.
- Quick execution after AGM signals strong corporate governance and commitment to shareholder returns.
Disclaimer: This article is for information purposes only, based on public company disclosures. It does not constitute investment advice. Please consult professionals and consider your own circumstances before investing. Refer to subsequent company announcements for updates. Investment involves risk.
