雅化集团2025年度权益分派实施公告深度解读

要点概要

• 以2026年6月18日收盘后股权登记日的总股本扣除已回购股份后的1,143,312,720股为基数，向全体股东每10股派发现金红利0.6元（含税）。
• 公司回购专用证券账户持有的9,249,800股股份不参与本次权益分派。
• 本次实际现金分红总金额为68,598,763.20元。
• 本次权益分派后，公司总股本保持不变，除息价格将按每股现金红利0.0595184元调整。
• 股权登记日为2026年6月18日，除权除息日为2026年6月22日。
• 分红方案已获2025年度股东大会审议通过。
• 针对不同投资者类型和持股期限，红利税政策有所不同。

投资者须知的重大事项及潜在影响

1. 分红基数及回购股份影响： 本次权益分派以剔除回购股份后的总股本为基数。公司回购专用证券账户持有的9,249,800股股份不参与分红，意味着这些股份不享受本次利润分配。实际分红基数减小，分摊到每股的红利比例也相应下降。
   【影响】 回购股份数额较大，可能提升每股现金分红的稀缺性，对剩余流通股东构成利好，但分红绝对金额略低于以全部股份为基数的情形。
2. 分红金额及除权除息调整： 实际分红总额为68,598,763.20元。每股分红为0.0595184元（按总股本1,152,562,520股折算），除息价格将以股权登记日收盘价减去该金额计算。
   【影响】 除权日股价将进行相应调整，短线交易者需关注除权带来的价格波动，长期投资者关注分红收益。
3. 红利税政策差异： 不同投资者类型及持股期限适用不同红利税政策：
   – 通过深股通持股的香港市场投资者、QFII、RQFII及首发前限售股个人和基金，扣税后每10股派0.54元。
   – 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实行差别化税率，暂不扣税，待转让股票时补税。
   – 证券投资基金的红利税根据投资者类型分别处理。
   【影响】 红利税政策可能影响不同投资者的实际到手分红收益，尤其对持有期限较短的投资者影响较大。
4. 分红实施进程与合规性： 本次分红方案已于2026年5月18日年度股东大会通过，相关流程和时间安排严格遵循法规要求，实施时间距离股东大会未超过两个月，保障了分红方案的合规性与及时性。
5. 咨询与申诉通道： 公司提供了详细的咨询地址、联系人及电话，确保投资者可以及时了解分红相关事宜。

详细分红流程与时间表

• 股权登记日：2026年6月18日
• 除权除息日：2026年6月22日
• 红利到账日：2026年6月22日，通过中国证券登记结算深圳分公司划入股东账户
• 分红比例：每10股派0.6元人民币（含税）
• 实际到手金额因投资者类型和持股期限而异

投资者关注点总结

本次分红实施公告明确了分红基数、派息金额、除息价格调整方式及红利税政策，对公司剩余流通股东具有重要意义。回购股份不参与分红，提升了每股分红稀缺性，但整体分红总额略有减少。红利税差异化政策对不同投资者的实际收益构成影响，投资者应结合自身持股类型和期限进行合理规划。除权除息日临近，短期内可能带来股价波动，长期看则体现公司持续回馈股东的能力。建议投资者密切关注后续公告及市场动态，做出理性投资决策。

免责声明

本文仅供信息参考，不构成任何投资建议。投资有风险，决策需谨慎。请投资者以公司正式公告及自身实际情况为准，并结合自身风险承受能力进行投资。如有疑问，请及时向公司或专业人士咨询。

English Version:

Sichuan Yahua Group 2025 Dividend Distribution Implementation Announcement – In-Depth Analysis

Key Highlights

• Based on the total share capital as of the close of June 18, 2026, minus 9,249,800 shares held in the repurchase account, a cash dividend of RMB 0.6 per 10 shares (pre-tax) will be distributed to all shareholders.
• The 9,249,800 shares held in the company’s repurchase account will not participate in this dividend distribution.
• The total actual cash dividend to be distributed is RMB 68,598,763.20.
• The total share capital of the company remains unchanged after the dividend distribution, and the ex-dividend price will be adjusted by RMB 0.0595184 per share.
• Record date is June 18, 2026; ex-dividend date is June 22, 2026.
• The dividend plan has been approved by the 2025 Annual General Meeting of Shareholders.
• Dividend tax policies vary depending on investor type and holding period.

Important Information for Shareholders and Potential Price Sensitivities

1. Dividend Base and Impact of Repurchased Shares: The dividend will be based on the total share capital minus the repurchased shares. The 9,249,800 shares in the buyback account will not receive dividends, reducing the base and slightly lowering the absolute dividend amount.
   [Impact] The exclusion of a significant number of shares may favor remaining shareholders by increasing dividend scarcity per share, but the total distributed amount is lower than if all shares participated.
2. Dividend Amount and Ex-Dividend Price Adjustment: The total dividend payout is RMB 68,598,763.20. The per-share dividend is RMB 0.0595184 (based on the total share capital of 1,152,562,520 shares). The ex-dividend price will be calculated by deducting this amount from the closing price on the record date.
   [Impact] The stock price will adjust accordingly on the ex-dividend date, which is important for short-term traders, while long-term holders focus more on yield.
3. Differentiated Dividend Tax Policy: Dividend taxes differ by investor type and holding period:
   – Hong Kong investors via Stock Connect, QFII, RQFII, and pre-IPO restricted shares will receive RMB 0.54 per 10 shares after tax.
   – Holders of post-IPO restricted shares, incentive shares, and unrestricted shares are subject to a tiered tax rate, which is not withheld at distribution but settled upon sale.
   – Fund-held shares have tax treatments based on investor identity.
   [Impact] Dividend tax policy may affect actual returns for different investors, especially those with short holding periods.
4. Implementation Process and Compliance: The dividend plan has been approved by the AGM and is implemented within two months, strictly following regulatory requirements.
5. Consultation Channels: The company has provided detailed consultation addresses, contacts, and phone numbers for investors to inquire about dividend-related matters.

Detailed Dividend Process & Timetable

• Record Date: June 18, 2026
• Ex-Dividend Date: June 22, 2026
• Dividend Payment Date: June 22, 2026, credited via Shenzhen Securities Depository
• Dividend Ratio: RMB 0.6 per 10 shares (pre-tax)
• Actual received amount varies by investor type and holding period

Summary of Investor Focus

This dividend implementation announcement clarifies the base, payout, ex-dividend price adjustment, and tax policies, significantly affecting remaining floating shareholders. Repurchased shares do not participate, potentially increasing per-share dividend scarcity but slightly reducing the total payout. Tax policies vary by investor type and holding period; investors should plan accordingly. With the ex-dividend date approaching, there may be short-term price volatility, but the move reflects the company’s continued commitment to rewarding shareholders. Investors are advised to monitor follow-up announcements and market dynamics to make informed decisions.

Disclaimer

This article is for informational purposes only and does not constitute investment advice. Investments are subject to risk; please make decisions prudently. Refer to official company announcements and your personal circumstances. Consult the company or professionals if in doubt.

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