INVESTOR

Shareholders’ Meetings

Dividend Policy

1. If the Company posts a profit for the year, it shall allocate no less than 3% as employee remuneration (of which at least 30% shall be allocated to junior employees) and no more than 2% as remuneration for directors and supervisors. If the Company posts a profit for the year, it shall also allocate no less than 2% for salary adjustments or remuneration for junior employees. However, if the Company has accumulated losses, an amount shall be reserved in advance to offset the losses.
2. Employee remuneration may be distributed in stock or cash, and may be granted to employees of controlled or subordinate companies meeting certain criteria. Such criteria and the method of distribution are authorized to be determined by the Board of Directors.
3. 2. If there is a surplus after the Company’s annual final closing, it shall first pay all applicable taxes and then proceed in the following order:
4. (1) Offset accumulated losses;
5. (2) Set aside 10% as the legal reserve, unless the legal reserve has reached the Company’s total capital;
6. (3) Allocate or reverse a special reserve in accordance with laws or regulations from the competent authority.
4. Any remaining balance, combined with the undistributed earnings at the beginning of the period, shall constitute the accumulated distributable earnings. When distributed in the form of new shares, the Board of Directors shall draft an earnings distribution proposal and submit it to the Shareholders’ Meeting for resolution. When distributed in the form of cash, in accordance with Paragraph 5, Article 240 of the Company Act, the Board of Directors is authorized to approve such distribution by a resolution of at least two-thirds of the directors present and a majority of the attending directors, and such distribution shall be reported to the Shareholders’ Meeting.
5. When the Company has no accumulated losses, it may distribute all or part of its legal reserve and capital reserve as new shares or cash in proportion to the shareholders’ existing holdings. When distributed in the form of cash, in accordance with Paragraph 2, Article 241 of the Company Act, the Board of Directors is authorized to approve such distribution by a resolution of at least two-thirds of the directors present and a majority of the attending directors, and such distribution shall be reported to the Shareholders’ Meeting. When distributed in the form of new shares, it shall be submitted to the Shareholders’ Meeting for resolution.
6. The Company’s dividend policy takes into account the industry environment, investment climate, capital requirements, profitability, capital structure, and future operational needs. To balance shareholder interests, dividend stability, and long-term financial planning, the Company shall allocate no less than 20% of the current year’s earnings for distribution as dividends and bonuses to shareholders annually. If the dividend per share is less than NT$0.1, no distribution may be made. Dividends and bonuses may be distributed in cash or stock, provided that cash dividends shall account for no less than 10% of the total dividends distributed.

Dividend Distribution Record