Guoquan Food (Shanghai) Co., Ltd. released supplementary information on 22 September 2026 regarding the individual income-tax treatment that will apply to its 2026 interim dividend for holders of H shares recorded on the register.

The company confirmed that, pursuant to the Ministry of Finance and State Taxation Administration Announcement [2026] No. 27, dividends and bonuses distributed to foreign individual investors are deemed “interest, dividends and bonus income” and are subject to a 20% PRC individual income-tax rate. Guoquan Food will therefore withhold and remit tax at this 20% rate when paying the interim dividend.

Foreign individual shareholders whose tax-residence jurisdictions have a bilateral tax treaty with the PRC providing for a dividend tax rate below 20% may seek a refund of any excess tax withheld. Applications for treaty benefits can be submitted directly to the competent PRC tax authorities or, alternatively, the company can file on shareholders’ behalf after dividend receipt.

All other details of the interim dividend—originally disclosed in the 26 August 2026 announcement and accompanying circular—remain unchanged.