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Corporate Governance
Corporate Governance
Corporate Governance
- Corporate Governance
- Board of Directors
- Significant Board Resolutions
- Director Training and Development
- Communication between Independent Directors, Internal Audit Supervisor, and Auditors
- Audit Committee
- Remuneration Committee
- Internal Audit
- Core Internal Regulations
- Stakeholders
- ESG Sustainability Management
- Cybersecurity Risk Management
- Shareholders’ Meeting
- Dividend Policy
- Market Observation Post System (MOPS)
Dividend Policy
Dividend Distribution Policy as per Company Articles of Incorporation:
If the annual financial statements show a profit, the company shall, in accordance with applicable listing rules or regulatory requirements, pay taxes, offset accumulated losses, and allocate a legal reserve. The Board of Directors may further allocate an appropriate amount to reserves for business operations or other investments deemed suitable by the Board. Any remaining profit shall be distributed according to the following guidelines:
(a) Allocate no more than 5% of pre-tax profit as director remuneration;
(b) Allocate 5% to 15% of pre-tax profit as bonuses for employees of the company and its subsidiaries;
(c) After considering financial, business, and operational factors, allocate no less than 10% of after-tax profit as cash and/or stock dividends to shareholders, in accordance with applicable listing rules.
The Board may resolve to distribute dividends and bonuses from profits, retained earnings/reserves, or prior years’ undistributed profits that are not required to be retained, as well as from capital surplus accounts or other funds permitted under Cayman Islands law. The Board shall prepare a profit distribution proposal, including dividends, bonuses, retained earnings, or other matters, for resolution at the shareholders’ meeting.
Given the company’s current growth phase, the Board considers the investment environment, funding needs, domestic and international competition, and capital budgeting, while balancing shareholder interests, dividend stability, and long-term financial planning. Any remaining profits from prior years shall be distributed as cash and/or stock dividends in accordance with legal and applicable listing rules. The Board shall specify the proportions or amounts allocated to directors, employees, and shareholders in the profit distribution proposal, which shall be submitted to the shareholders’ meeting for approval.
Historical Dividend Distribution:
If the annual financial statements show a profit, the company shall, in accordance with applicable listing rules or regulatory requirements, pay taxes, offset accumulated losses, and allocate a legal reserve. The Board of Directors may further allocate an appropriate amount to reserves for business operations or other investments deemed suitable by the Board. Any remaining profit shall be distributed according to the following guidelines:
(a) Allocate no more than 5% of pre-tax profit as director remuneration;
(b) Allocate 5% to 15% of pre-tax profit as bonuses for employees of the company and its subsidiaries;
(c) After considering financial, business, and operational factors, allocate no less than 10% of after-tax profit as cash and/or stock dividends to shareholders, in accordance with applicable listing rules.
The Board may resolve to distribute dividends and bonuses from profits, retained earnings/reserves, or prior years’ undistributed profits that are not required to be retained, as well as from capital surplus accounts or other funds permitted under Cayman Islands law. The Board shall prepare a profit distribution proposal, including dividends, bonuses, retained earnings, or other matters, for resolution at the shareholders’ meeting.
Given the company’s current growth phase, the Board considers the investment environment, funding needs, domestic and international competition, and capital budgeting, while balancing shareholder interests, dividend stability, and long-term financial planning. Any remaining profits from prior years shall be distributed as cash and/or stock dividends in accordance with legal and applicable listing rules. The Board shall specify the proportions or amounts allocated to directors, employees, and shareholders in the profit distribution proposal, which shall be submitted to the shareholders’ meeting for approval.
Historical Dividend Distribution:
| Year | Dividend per Share (Common Stock) | Shareholders' Meeting Date | Ex-Dividend Date | Record Date | Payment Date | |
| Stock Dividend (per Share) | Cash Dividend (NTD per Share) | |||||
| 2023年 | - | 0.3 | 2024/5/30 | - | - | - |
