Yageo: Board of Directors Approves Restricted Employee Stock Unit Plan for Fiscal Year 115

The board of directors of Yageo resolved on April 15, 2026, to approve the issuance of 6,000,000 common shares as restricted employee stock units, with a face value of NT$2.5 per share. This plan aims to attract and retain professional talent, motivate employees, and enhance their loyalty, thereby aligning employee interests with shareholder interests. Vesting conditions for the shares include continued employment on the vesting date and achievement of company operational goals, with performance target achievement rates also factored into the calculation. The estimated total cost of amortization is approximately NT$566,401 thousand. If issued in 2026, the amortization costs for 2026, 2027, and 2028 are estimated to be approximately NT$181,249 thousand, NT$192,576 thousand, and NT$192,576 thousand, respectively. The dilution impact on earnings per share is estimated to be approximately NT$0.09 per year, which is considered limited and does not significantly affect shareholder equity.