1, to determine whether to pay dividends. First, check the profitability of the company. If it is a loss, it is generally not a dividend.
2. Determine the dividend ratio. From the part of the company's profits, draw part or all of the profits for dividends, or use profitable funds for development without dividends;
3. Determine the dividend content. The company will hold a meeting of relevant personnel to determine the dividend distribution method, such as cash dividend, physical dividend or other forms;
4. Determine the dividend distribution time. The company holds a meeting of relevant personnel to determine the date, time and place of dividend distribution;
5, other attention. If the company is generally short of funds during the development period, the dividend ratio is usually above 30%, and an appropriate dividend ratio can be set according to the actual situation of the company.
Small and micro enterprises need to consider the following aspects when formulating shareholder dividend policy:
1. The company's development stage: usually in the initial stage or growth stage, it needs to invest more money to expand its business, develop new products or enter new markets. In this case, the company may need to reserve more funds to support future development, so shareholders' dividends may be relatively small;
2. Shareholders' expectations: Shareholders usually want to get dividend income or increase the value of shares. Therefore, the company needs to consider the expectations of shareholders and formulate a reasonable dividend policy to meet the needs of shareholders;
3. Industry standard: the company also needs to consider the dividend policies of other companies in the industry to determine whether its dividend policies are competitive;
4. Shareholder's shareholding ratio: The company should consider the shareholder's shareholding ratio to determine the shareholder dividend policy. If a shareholder holds a large number of shares, they may demand a higher dividend ratio.
To sum up, small companies need to comprehensively consider a variety of factors when formulating shareholder dividend policies, and make trade-offs and decisions according to the actual situation of the company.
Legal basis:
Article 34 of the Company Law of People's Republic of China (PRC)
Shareholders shall receive dividends in proportion to the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to share the dividend according to the proportion of capital contribution or not to subscribe for the capital contribution in priority according to the proportion of capital contribution.