Stock code: 688563 Stock abbreviation: Aviation Material Stock Announcement No.: 2024-018

Beijing Institute of Aeronautical Materials Co., Ltd. Year 2023

Announcement on the Implementation of Equity Distribution

the company's board of directors and all directors to ensure that the contents of the announcement does not exist any false records, misleading statements or major omissions, and the authenticity, accuracy and completeness of the contents of the legal responsibility.

Important Content Tips:

Whether it involves differential dividend transfer: No

Distribution per share

Cash dividend per share 0.345 yuan

Relevant Date

Share registration date Ex-rights (dividend) date Cash dividend payment date

2024/6/13 2024/6/14 2024/6/14

The number and date of the shareholders' meeting 1. to adopt the distribution plan.

The profit distribution plan was approved by the company's 2023 annual general meeting on May 28, 2024.

2. allocation scheme

1. Year of issuance: 2023

2. Assign objects:

As of the closing of the Shanghai Stock Exchange in the afternoon of the equity registration date, all shareholders of the company registered in the Shanghai Branch of China Securities Depository and Clearing Co., Ltd. (hereinafter referred to as "China Clearing Shanghai Branch"). 3. Allocation scheme:

This profit distribution is based on 450,000,000 shares of the company's total share capital before the implementation of the plan, with a cash dividend of 0.345 yuan (including tax) per share, totaling 155,250,000.00 yuan.

3. relevant date

Share registration date Ex-rights (dividend) date Cash dividend payment date

2024/6/13 2024/6/14 2024/6/14

Implementation Measures for 4. Allocation

1. Implementation method

In addition to the company's own distribution objects, the dividends of other shareholders of the company are entrusted to China Clearing Shanghai Branch through its capital clearing system to shareholders who have registered after the closing of the Shanghai Stock Exchange on the equity registration date and have handled designated transactions on the Shanghai Stock Exchange. Investors who have handled designated transactions can receive cash dividends at their designated securities business department on the dividend payment date. Shareholders' dividends that have not handled designated transactions are temporarily kept by China Clearing Shanghai Branch and will be distributed after the designated transactions are handled.

2. Self-issued object

The cash dividends of China Aviation Development Beijing Institute of Aeronautical Materials, China Aviation Development Asset Management Co., Ltd., Zhenjiang High-tech Venture Capital Co., Ltd., Gongqingcheng Hangcai No.2 Investment Partnership (Limited Partnership) and Gongqingcheng Hangtou Rongfu Youcai Equity Investment Partnership (Limited Partnership) shall be paid by the Company itself.

3. Tax deduction instructions

(1) For natural person shareholders and securities investment funds holding the company's unrestricted tradable shares, according to the "Notice on Issues Concerning the Implementation of Differentiated Individual Income Tax Policies for Dividends and Dividends of Listed Companies" (Caishui [2012] No. 85) and "About Listed Companies Notice on Issues Concerning Differentiated Individual Income Tax Policies for Dividends and Dividends (Caishui [2015] No. 101): if an individual (including a securities investment fund) acquires shares of a listed company from the public offering and transfer market, and the holding period (refers to the holding time from the date of acquisition of the company's shares from the public offering and transfer market to the day before the date of transfer and delivery of the shares) exceeds 1 year, the dividend income shall be temporarily exempted from the levy.

Personal income tax, the actual cash dividend per share is 0.345 yuan; The holding period is within 1 year (including 1

In), the dividend company will not withhold personal income tax for the time being, and the actual cash dividend per share will be 0.345 yuan. When individuals (including securities investment funds) transfer their shares, China Clearing Shanghai Branch will calculate the amount of tax payable according to their shareholding period, and the securities company and other share custodian institutions will deduct and transfer it to China Clearing Shanghai Branch from its capital account. China Clearing Shanghai Branch will transfer the company within 5 working days of the following month.

Report and pay the tax to the competent tax authority within the statutory reporting period of the month in which the tax is received.

The specific actual tax burden is: if the holding period is less than 1 month (including 1 month), the dividend income.

The full amount is included in the taxable income, and the actual tax burden is 20%; the holding period is more than 1 month to 1 year (including 1 year)

The temporary reduction shall be included in the taxable income by 50%, and the actual tax burden shall be 10%; If the holding period exceeds one year, the dividend income shall be temporarily exempted from personal income tax.

(2) For natural person shareholders and securities investment funds who hold tradable shares with limited sales conditions of the company, in accordance with the relevant provisions of the "Notice on Issues Concerning the Implementation of Differentiated Individual Income Tax Policies for Dividends and Dividends of Listed Companies" (Caishui [2012] No. 85), Dividends and dividends obtained after the lifting of the ban shall be taxed in accordance with the provisions of item (1) above, and the holding time shall be calculated from the date of the lifting; dividends obtained before the lifting of the ban are temporarily reduced by 50% and included in the taxable income, and the personal income tax is levied at a tax rate of 20%. The actual tax burden is 10%. The company withholds and pays income tax at a tax rate of 10%. After tax deduction, the actual cash dividend per share is RMB 0.3105.

(3) For non-resident enterprises holding tradable shares with limited sales conditions of the company, according to the provisions of the the People's Republic of China Enterprise income tax Law and the regulations on the implementation of the the People's Republic of China Enterprise income tax Law, the enterprise income tax shall be levied at the rate of 10%, and the actual cash dividend per share after tax shall be 0.3105 yuan. If the relevant shareholders believe that they need to enjoy tax treaty (arrangement) treatment or other preferential tax policies for dividends and bonus income, they may apply to the competent tax authorities on their own in accordance with the provisions.

(4) For qualified foreign institutional investors ("QFII") shareholders who hold company shares, according to the "Notice on Issues Concerning the Withholding and Payment of Corporate Income Tax by Chinese Resident Enterprises to QFII" (Guoshuihan [2009] No. 47) The relevant provisions: The company withholds and pays corporate income tax at a tax rate of 10%, and the actual cash dividend per share after tax is RMB 0.3105. If the relevant shareholders believe that the dividend income they receive is subject to any tax treaty (arrangement) treatment or other tax incentives, they may do so on their own in accordance with the relevant regulations.

(5) For shareholders of the Stock Exchange of Hong Kong Limited (including enterprises and individuals) who hold shares of the Company through the Shanghai Stock Connect, their cash dividends will be distributed in RMB by the Company through the Shanghai Branch of China Clearing in accordance with the account of the nominal holder of the shares. According to the "Notice on Tax Policies for the Pilot Interconnection Mechanism of Shanghai and Hong Kong Stock Markets" (Caishui [2014] No. 81), the cash dividend will be withheld and remitted by the Company at a tax rate of 10%, with a cash dividend of RMB 0.3105 per share after tax. If the relevant shareholders believe that the dividend income they receive is subject to any tax treaty (arrangement) treatment or other tax incentives, they may do so on their own in accordance with the relevant regulations.

(6) For other institutional investors and corporate shareholders, the company will not withhold and pay corporate income tax. The corporate income tax on dividends received by the company shall be declared and paid by the company in accordance with the tax law, and the company will pay a cash dividend of RMB 0.345 per share. (Tax included).

5. relevant advisory measures

If you have any questions about this distribution, please follow the contact information below.

Contact Department: Securities Department of Beijing Institute of Aeronautical Materials Co., Ltd.

Contact number: 010-62457705

It is hereby announced.

Board of Directors of Beijing Institute of Aeronautical Materials Co., Ltd.

6 June 2024