[MiTAC] On behalf of subsidiary MCT, announcement of transferring MUSA shares to MTH via share exchange for group investment restructuring
For group investment restructuring, MiTAC's subsidiary MiTAC Computing Technology (MCT) will transfer its 100% stake in MUSA to MiTAC Computing Technology Holdings (MTH) via a share exchange valued at US$15.16 million.
📋 Article Processing Timeline
- 📰 Published: April 17, 2026 at 09:00
- 🔍 Collected: April 18, 2026 at 08:00 (23h 0m after Published)
- 🤖 AI Analyzed: April 18, 2026 at 21:57 (13h 56m after Collected)
1. Name and nature of underlying asset: MiTAC Computing Technology Corp. (MCT) transfers common shares of MiTAC Computing Technology USA Corporation (MUSA) to MiTAC Computing Technology Holdings Corp. (MTH) in exchange for newly issued shares of MTH.
2. Date of occurrence: 2026/04/17
3. Date of board of directors resolution: 2026/04/17
4. Other authorization date: N/A
5. Transaction volume, unit price, and total transaction amount: MTH issues 1,614 new shares to exchange for MCT's 1,000 shares in MUSA, with a total transaction amount of US$15,167 thousand.
6. Counterparty and relationship to the company: MTH, a 100% owned subsidiary of MCT.
7. Reason for selecting related party as counterparty: Group investment restructuring.
8. Previous owners within the past five years (if related parties): N/A
9. Matters related to disposal of creditor's rights: N/A
10. Gain or loss from disposal: N/A
11. Terms of delivery or payment, restrictive covenants, and other important stipulations: MTH will issue new shares to MCT via share exchange to acquire 100% of MUSA's shares according to the contract.
12. Decision-making process and reference basis for pricing: Approved by the Board. Based on MUSA's audited financial statements as of Dec 31, 2025, and book value on Feb 28, 2026, considering the CPA's fairness opinion.
13. Net worth per share of the underlying company: NT$590,938.00
14. Cumulative holding quantity, amount, holding percentage, and restriction of rights: MCT holds 6,614 MTH shares (US$62,158 thousand, 100%). MTH holds 1,000 MUSA shares (US$15,167 thousand, 100%). No restrictions.
15. Ratio of securities investment to total assets and equity, and working capital: 13.62% of total assets, 17.35% of equity. Working capital is NT$139,926 thousand.
16. Broker and brokerage fee: N/A
17. Concrete purpose of acquisition or disposal: Group investment restructuring.
18. Dissenting directors' opinions: None.
19. Is this a related-party transaction: Yes.
20. Date of acknowledgement by supervisors or Audit Committee: 2026/04/17
21. Did the CPA issue an unreasonable opinion: No.
22. Name of accounting firm: Yankee CPAs.
23. Name of CPA: Zhong Yao-sheng.
24. CPA certificate number: Taipei City CPA Cert. No. 3717.
25. Does it involve business model changes: No.
26. Business model change explanation: N/A.
27. Transactions with the counterparty in the past year and expected in the next year: N/A.
28. Source of funds: N/A.
29. Date of previous major message on same event: N/A.
30. Other explanatory matters: None.
2. Date of occurrence: 2026/04/17
3. Date of board of directors resolution: 2026/04/17
4. Other authorization date: N/A
5. Transaction volume, unit price, and total transaction amount: MTH issues 1,614 new shares to exchange for MCT's 1,000 shares in MUSA, with a total transaction amount of US$15,167 thousand.
6. Counterparty and relationship to the company: MTH, a 100% owned subsidiary of MCT.
7. Reason for selecting related party as counterparty: Group investment restructuring.
8. Previous owners within the past five years (if related parties): N/A
9. Matters related to disposal of creditor's rights: N/A
10. Gain or loss from disposal: N/A
11. Terms of delivery or payment, restrictive covenants, and other important stipulations: MTH will issue new shares to MCT via share exchange to acquire 100% of MUSA's shares according to the contract.
12. Decision-making process and reference basis for pricing: Approved by the Board. Based on MUSA's audited financial statements as of Dec 31, 2025, and book value on Feb 28, 2026, considering the CPA's fairness opinion.
13. Net worth per share of the underlying company: NT$590,938.00
14. Cumulative holding quantity, amount, holding percentage, and restriction of rights: MCT holds 6,614 MTH shares (US$62,158 thousand, 100%). MTH holds 1,000 MUSA shares (US$15,167 thousand, 100%). No restrictions.
15. Ratio of securities investment to total assets and equity, and working capital: 13.62% of total assets, 17.35% of equity. Working capital is NT$139,926 thousand.
16. Broker and brokerage fee: N/A
17. Concrete purpose of acquisition or disposal: Group investment restructuring.
18. Dissenting directors' opinions: None.
19. Is this a related-party transaction: Yes.
20. Date of acknowledgement by supervisors or Audit Committee: 2026/04/17
21. Did the CPA issue an unreasonable opinion: No.
22. Name of accounting firm: Yankee CPAs.
23. Name of CPA: Zhong Yao-sheng.
24. CPA certificate number: Taipei City CPA Cert. No. 3717.
25. Does it involve business model changes: No.
26. Business model change explanation: N/A.
27. Transactions with the counterparty in the past year and expected in the next year: N/A.
28. Source of funds: N/A.
29. Date of previous major message on same event: N/A.
30. Other explanatory matters: None.