Gelonghui, January 3 | SWHY research pointed out that Xiamen C&D Inc. (600153.SH) actively implements a high dividend strategy for its interim dividend, with the acquisition of Xiamen C&D Property approved by the shareholders' meeting, maintaining a "Buy" rating. As a state-owned enterprise in Xiamen, Xiamen C&D Inc. primarily engages in supply chain operation and Real Estate, showing positive operating performance; the company recently plans to acquire high-quality equity in Xiamen C&D Property, which is expected to boost both performance and valuation in the future; it also plans to distribute dividends of no less than 0.7 yuan per share for 2024 and 2025, indicating substantial scale and sincerity, with the current price corresponding to an expected dividend yield of 7.0% for this and next year, which indeed makes it a high dividend quality symbol. The forecast for the net income attributable to the parent company for 2024-2026 is 3.22, 4.03, 4.2 billion yuan, corresponding to a PE of only 9.2X/7.3X for 2024/2025, and the current company valuation remains attractive.