【Hiyue】Correction of Endorsement and Guarantee Information in the Company's 114th Annual Individual Financial Report, 114th Q4 Consolidated Financial Report, 115th Q1 Consolidated Financial Report, and Disclosure Details for December 114 to April 115
Key facts
- 【Hiyue】Correction of Endorsement and Guarantee Information in the Company's 114th Annual Individual Financial Report, 114th Q4 Consolidated Financial Report, 115th Q1 Consolidated Financial Report, and Disclosure Details for December 114 to April 115
- Hiyue International Development Co., Ltd. announced corrections to the endorsement and guarantee information in its 114th annual individual financial report, 114th Q4 consolidated financial report, 115th Q1 consolidated financial report, and related disclosure schedules. The corrected limits and ratios have been adjusted.
- Source: PR Times
- Date: June 3, 2026
Direct answer
Hiyue International Development Co., Ltd. announced corrections to the endorsement and guarantee information in its 114th annual individual financial report, 114th Q4 consolidated financial report, 115th Q1 consolidated financial report, and related disclosure schedules. The corrected limits and ratios have been adjusted.
- Citation
- 【Hiyue】Correction of Endorsement and Guarantee Information in the Company's 114th Annual Individual Financial Report, 114th Q4 Consolidated Financial Report, 115th Q1 Consolidated Financial Report, and Disclosure Details for December 114 to April 115 (June 3, 2026), PR Times
- Source
- PR Times
- Date
- June 3, 2026
Hiyue International Development Co., Ltd. announced corrections to the endorsement and guarantee information in its 114th annual individual financial report, 114th Q4 consolidated financial report, 115th Q1 consolidated financial report, and related disclosure schedules. The corrected limits and ratios have been adjusted.
📋 Article Processing Timeline
- 📰 Published: June 3, 2026 at 09:00
- 🔍 Collected: June 4, 2026 at 12:00 (27h 0m after Published)
- 🤖 AI Analyzed: June 11, 2026 at 11:57 (167h 57m after Collected)
1.Date of occurrence: 115/06/03
2.Company name: Hiyue International Development Co., Ltd.
3.Relationship with the company (please input 'the company itself' or 'subsidiary'): The company itself
4.Mutual shareholding ratio: Not applicable
5.Reason for occurrence: Correction of endorsement and guarantee information in the company's 114th annual individual financial report, 114th Q4 consolidated financial report, 115th Q1 consolidated financial report, iXBRL filing information, and the disclosure details for December 114 to April 115.
6.Corrected information items/report names:
Chinese version
(1) Endorsement and guarantee information in 114th annual individual financial report/Page 55
(2) Endorsement and guarantee information in 114th Q4 consolidated financial report/Page 64
(3) Endorsement and guarantee information in 115th Q1 consolidated financial report/Page 45
(4) Disclosure details for December 114 to April 115
English version
(1) Endorsement and guarantee information in 114th annual individual financial report/Page 65
(2) Endorsement and guarantee information in 114th Q4 consolidated financial report/Page 73
7.Amount/content/page prior to correction:
(Disclosure details for December 114 to February 115)
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.28%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.53%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 16.27%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 6.31%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.91%
(Chinese/English financial reports for Q4 114, disclosure details for March to April 115)/Pages 55, 64, 65, 73
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 4.96%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.02%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 15.31%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.93%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.80%
(Chinese/English financial reports for Q1 115/Page 44)
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 4.95%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.00%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 15.27%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.92%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.79%
8.Amount/content/page after correction:
(Chinese/English financial reports for Q4 114, disclosure details for December 114 to February 115)/Pages 55, 64, 65, 73
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$0 thousand
Maximum limit of endorsement guarantee: NT$0 thousand
Ratio of cumulative endorsement amount to latest net worth: 0%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$1,504,083 thousand
Maximum limit of endorsement guarantee: NT$3,008,166 thousand
Ratio of cumulative endorsement amount to latest net worth: 44.48%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$710,498 thousand
Maximum limit of endorsement guarantee: NT$1,420,996 thousand
Ratio of cumulative endorsement amount to latest net worth: 179.73%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$1,650,648 thousand
Maximum limit of endorsement guarantee: NT$3,301,296 thousand
Ratio of cumulative endorsement amount to latest net worth: 29.98%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$710,498 thousand
Maximum limit of endorsement guarantee: NT$1,420,996 thousand
Ratio of cumulative endorsement amount to latest net worth: 21.11%
Note:
The limit of endorsement guarantee for a single enterprise is as follows: For endorsement guarantees due to business relationships, it shall not exceed the total amount of business transactions and shall not exceed the amount in the latest financial statements audited or reviewed by certified public accountants.
2.Company name: Hiyue International Development Co., Ltd.
3.Relationship with the company (please input 'the company itself' or 'subsidiary'): The company itself
4.Mutual shareholding ratio: Not applicable
5.Reason for occurrence: Correction of endorsement and guarantee information in the company's 114th annual individual financial report, 114th Q4 consolidated financial report, 115th Q1 consolidated financial report, iXBRL filing information, and the disclosure details for December 114 to April 115.
6.Corrected information items/report names:
Chinese version
(1) Endorsement and guarantee information in 114th annual individual financial report/Page 55
(2) Endorsement and guarantee information in 114th Q4 consolidated financial report/Page 64
(3) Endorsement and guarantee information in 115th Q1 consolidated financial report/Page 45
(4) Disclosure details for December 114 to April 115
English version
(1) Endorsement and guarantee information in 114th annual individual financial report/Page 65
(2) Endorsement and guarantee information in 114th Q4 consolidated financial report/Page 73
7.Amount/content/page prior to correction:
(Disclosure details for December 114 to February 115)
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.28%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.53%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 16.27%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 6.31%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$7,846,697 thousand
Maximum limit of endorsement guarantee: NT$15,693,394 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.91%
(Chinese/English financial reports for Q4 114, disclosure details for March to April 115)/Pages 55, 64, 65, 73
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 4.96%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.02%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 15.31%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.93%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,340,967 thousand
Maximum limit of endorsement guarantee: NT$16,681,934 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.80%
(Chinese/English financial reports for Q1 115/Page 44)
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 4.95%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 8.00%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 15.27%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 5.92%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$8,363,255 thousand
Maximum limit of endorsement guarantee: NT$16,726,510 thousand
Ratio of cumulative endorsement amount to latest net worth: 1.79%
8.Amount/content/page after correction:
(Chinese/English financial reports for Q4 114, disclosure details for December 114 to February 115)/Pages 55, 64, 65, 73
Endorser company name: Haiyan Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$0 thousand
Maximum limit of endorsement guarantee: NT$0 thousand
Ratio of cumulative endorsement amount to latest net worth: 0%
Endorser company name: Haiju Development Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$1,504,083 thousand
Maximum limit of endorsement guarantee: NT$3,008,166 thousand
Ratio of cumulative endorsement amount to latest net worth: 44.48%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Hiyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$710,498 thousand
Maximum limit of endorsement guarantee: NT$1,420,996 thousand
Ratio of cumulative endorsement amount to latest net worth: 179.73%
Endorser company name: Hiyue Construction Co., Ltd.
Endorsee company name: Hiyue International Development Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$1,650,648 thousand
Maximum limit of endorsement guarantee: NT$3,301,296 thousand
Ratio of cumulative endorsement amount to latest net worth: 29.98%
Endorser company name: Haixin International Co., Ltd.
Endorsee company name: Nanyue Construction Co., Ltd.
Limit of endorsement guarantee for a single enterprise: NT$710,498 thousand
Maximum limit of endorsement guarantee: NT$1,420,996 thousand
Ratio of cumulative endorsement amount to latest net worth: 21.11%
Note:
The limit of endorsement guarantee for a single enterprise is as follows: For endorsement guarantees due to business relationships, it shall not exceed the total amount of business transactions and shall not exceed the amount in the latest financial statements audited or reviewed by certified public accountants.
FAQ
What are the main corrections to Hiyue International's endorsement guarantees?
Limits and ratios among group companies were corrected; some became zero, others increased significantly.
Which company has the highest corrected endorsement ratio?
Haixin International's ratio for Hiyue Construction is the highest at 179.73%.
Will this correction affect the stock price?
It may be viewed as improving reliability short-term, but also as increasing risk.