Securities code: Shanghai Action Education Technology Co.Ltd(605098) securities abbreviation: Shanghai Action Education Technology Co.Ltd(605098) Announcement No.: 2022019 Shanghai Action Education Technology Co.Ltd(605098) announcement on the implementation of annual equity distribution in 2021
The board of directors and all directors of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this announcement, and bear individual and joint liabilities for the authenticity, accuracy and completeness of its contents. Important content tips: distribution proportion per share, conversion proportion per share
Cash dividend per share of A-Shares is 1.50 yuan
Relevant date of conversion of 0.4 shares per share
New non tradable cash dividend issued shares category equity registration date last trading day ex right (interest) date conditions tradable shares release date
Listing date
A shares 2022 / 5 / 112022 / 5 / 122022 / 5 / 132022 / 5 / 12
Transfer of differentiated dividends: No. 1. Session and date of the general meeting of shareholders through the distribution and conversion of share capital
The profit distribution and share capital conversion plan was reviewed and approved by the 2021 annual general meeting of shareholders on April 7, 2022. For details, please refer to Shanghai Securities News, China Securities News, securities times, securities daily and the website of Shanghai Stock Exchange (www.sse. Com. CN.) published by the company on April 8, 2022 Announcement on resolutions of the 2021 annual general meeting of shareholders (Announcement No.: 2022015). 2、 Distribution and conversion of share capital scheme 1 Distribution year: 2021 Assigned to:
As of the afternoon of the equity registration date, after the closing of Shanghai Stock Exchange, all shareholders of the company registered with China Securities Depository and Clearing Co., Ltd. Shanghai Branch (hereinafter referred to as “China Securities Depository and clearing Shanghai Branch”).
3. Distribution plan:
In this profit distribution and share capital conversion, the total share capital of the company before the implementation of the scheme is 84341857 shares, with a cash dividend of 1.50 yuan per share (including tax) and a capital reserve of 0.4 shares per share to all shareholders, with a total cash dividend of 12651278550 yuan and 33736743 shares. After this distribution, the total share capital is 118078600 shares.
3、 Relevant date
New non tradable cash dividend issued shares category equity registration date last trading day ex right (interest) date conditions tradable shares release date
Listing date
A shares 2022 / 5 / 112022 / 5 / 122022 / 5 / 132022 / 5 / 12
4、 Implementation measures for distribution and conversion of capital stock 1 Implementation measures
(1) The dividend of tradable shares without sale conditions is entrusted to CSDCC Shanghai branch through its capital clearing system to the shareholders who are registered after the closing of the Shanghai Stock Exchange on the equity registration date and have handled the designated transactions with the members of the Shanghai Stock Exchange. Investors who have handled designated transactions can receive cash dividends at their designated securities business department on the dividend payment day. Shareholders’ dividends who have not handled designated transactions are temporarily kept by China Clearing Shanghai branch and distributed after handling designated transactions.
(2) If bonus shares are distributed or converted into share capital, China Clearing Shanghai branch shall directly record the number of shares held by shareholders registered after the closing of Shanghai Stock Exchange on the equity registration date into the shareholders’ account in proportion. 2. Self distribution object
None 3 Tax deduction description
(1) For individual shareholders and securities investment funds holding tradable shares without restrictions, when the company distributes dividends, according to the provisions of the notice on issues related to the implementation of differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2012] No. 85) and the notice on issues related to differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2015] No. 101), The company will not withhold individual income tax temporarily, and the actual cash dividend per share is RMB 1.50 before tax. When individuals and securities investment funds transfer shares after the equity registration date, CSDCC Shanghai branch shall calculate the tax payable according to its shareholding period (referring to the holding time from the date of obtaining the company’s shares in the public offering and transfer market to the day before the date of transfer and delivery of the shares), and the securities company and other share custody institutions shall deduct it from the individual capital account and transfer it to CSDCC Shanghai Branch, China Clearing Shanghai branch shall transfer the tax to the company within 5 working days of the next month, and the company shall report and pay the tax to the competent tax authority within the legal declaration period of the month in which the tax is received.
The specific actual tax burden is: if the holding period of individuals and securities investment funds is within 1 month (including 1 month), the full amount of dividend income is included in the taxable income, and the actual tax burden is 20%; If the shareholding period is more than 1 month to 1 year (including 1 year), it shall be included in the taxable income by 50% temporarily; If the shareholding period exceeds one year, the dividend income shall be exempted from individual income tax temporarily. (2) For individual shareholders and securities investment funds holding tradable shares with limited sales conditions of the company, according to the provisions of the notice on issues related to the implementation of differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2012] No. 85), the dividends obtained after the lifting of the ban shall be calculated and taxed in accordance with the provisions of item (1) above, and the holding time shall be calculated from the date of lifting the ban; The dividends obtained before the lifting of the ban will continue to be temporarily reduced and included in the taxable income at 50%, the actual tax burden is 10%, and the actual cash dividend per share is RMB 1.35 after tax.
(3) For the shareholders of qualified foreign institutional investors (QFII) holding the company’s shares, according to the provisions of the notice on issues related to the withholding and payment of enterprise income tax by Chinese resident enterprises paying dividends, bonuses and interests to QFII (Guo Shui Han [2009] No. 47), the company uniformly withholds and pays enterprise income tax at the tax rate of 10%, and the actual cash dividend per share is RMB 1.35 after tax. If the relevant shareholders believe that their cash dividend income needs to enjoy the treatment of tax treaty (arrangement), they can apply to the competent tax authority after obtaining the cash dividend.
(4) For other institutional investors and corporate shareholders holding shares of the company, the dividend income tax shall be paid by themselves, and the company will not withhold and pay. The actual cash dividend per share is RMB 1.50 before tax.
5、 Statement of changes in share capital structure
Unit: shares
Changes before and after this change
Turn to increase
1、 Tradable shares with limited sales conditions (non tradable shares) 529447872117791574122702
2、 Tradable shares without restrictions (tradable shares) 313970701255882843955898
1. A shares 313970701255882843955898
3、 Total shares 8434185733736743118078600
6、 Description of diluted earnings per share
After the implementation of the share transfer scheme, the diluted earnings per share in 2021 calculated based on the total new share capital of 118078600 shares is 1.58 yuan. 7、 Relevant consultation measures. If you have any questions about the equity distribution of the company, please consult through the following contact information: contact Department: Office of the board of directors Tel.: 02160260658. This announcement is hereby made.
Shanghai Action Education Technology Co.Ltd(605098) board of directors may 5, 2022
