| Operating year | EPS (Baht/share) | DPS (Baht/share) | Dividend Yield (%) | Dividend payout ratio (%) | Dividend payment date |
| 2009 | 2.21 | 1.25 | 7.19 | 56.55 | 24/09/09, 14/05/10 |
| 2008 | 1.88 | 1.10 | 6.41 | 58.51 | 2/10/08, 29/04/09 |
| 2007 | 1.83 | 1.10 | 4.62 | 60.11 | 26/09/07, 30/04/08 |
| 2006 | 2.00 | 1.00 | 4.50 | 50.00 | 6/10/06, 4/05/07 |
| 2005 | 1.93 | 1.00 | 3.96 | 51.81 | 22/09/05, 4/05/06 |
| 2004 | 2.49 | 2.00 | 8.47 | 80.32 | 29/09/04, 4/05/05 |
| 2003 | 1.60 | 1.50 | 8.91 | 93.75 | 28/04/04 |
| 2002 | 1.14 | 1.00 | 7.51 | 87.72 | 29/05/03 |
| 2001 | 1.14 | 0.75 | 7.55 | 65.79 | 9/05/02 |
| 2000 | 1.14 | 0.22 | 0.20 | 90.91 | 30/04/01 |
An Example of Tax Credits from Dividends
Full year 2009 Dividends Amount 1.15 Baht/Share
Tax Credit Percentages from Dividends 25% Amount 0.17 Baht/Share
Tax Credit Percentages from Dividends 30% Amount 0.98 Baht/Share
Table of an Example of Calculating Tax Credits for 8,000 Shares
|
Dividends and Tax Credits Classified by Percentages of Tax Credits |
||||
Dividends 1.15 Baht |
25% |
30% |
Total Amount Received |
Withholding Tax 10% |
|
8,000 Share(s) |
|||||
Dividends |
0.17x8,000 = 1,360.00 |
0.98x8,000 = 7,840.00 |
9,200.00 |
920.00 |
|
Tax Credits |
1,360x25/75 = 453.33 |
7,840x30/70 = 3,360.00 |
3,813.33 |
3,813.33 |
|
Total |
13,013.33 |
4,733.33 |
|||
Shareholders will receive cash back from tax credits or pay more taxes depend on tax bracket, for example:
% Personal |
Personal Income Taxes |
Amount Received |
Amount Paid |
0% |
13,013.33x0%=0.00 |
4,733.33 – 0 = 4,733.33 |
- |
10% |
13,013.33x10% = 1,301.33 |
4,733.33 – 1,301.33 = 3,432.00 |
- |
20% |
13,013.33x20% = 2,602.67 |
4,733.33 – 2,602.67 = 2,130.67 |
- |
30% |
13,013.33x30% = 3,904.00 |
4,733.33 – 3,904.00 = 829.33 |
- |
37% |
13,013.33x37% = 4,814.93 |
- |
5,237.79 – 5,156.19 = 81.60 |
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