PharmaEssentia: Announcement of the Company's Board of Directors' Resolution to Invest and Establish a Subsidiary, PharmaEssentia Puerto Rico LLC, in Puerto Rico, USA (Updated Total Transaction Amount)
PharmaEssentia's board of directors resolved on April 9, 2026, to reduce the total investment for its subsidiary, PharmaEssentia Puerto Rico LLC, from US$46 million to US$12 million. This adjustment is part of the overall operational plan, which also includes establishing a second subsidiary, PharmaEssentia Americas LLC, with an investment of US$34 million.
📋 Article Processing Timeline
- 📰 Published: April 9, 2026 at 09:00
- 🔍 Collected: April 10, 2026 at 08:00 (23h 0m after Published)
- 🤖 AI Analyzed: April 15, 2026 at 12:02 (124h 2m after Collected)
1. Name and nature of the subject matter (for preferred shares, the agreed issuance conditions such as dividend rate should also be indicated): PharmaEssentia Puerto Rico LLC, a subsidiary in Puerto Rico, USA.
2. Date of occurrence of the event: 2026/4/9~2026/4/9
3. Date of board resolution: April 9, 2026 (ROC calendar)
4. Other approval dates: Not applicable
5. Transaction quantity, unit price, and total transaction amount:
Total transaction amount before change: US$46,000,000
Total transaction amount after change: US$12,000,000
6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted): Counterparty: PharmaEssentia Puerto Rico LLC, a subsidiary in Puerto Rico, USA. Relationship with the company: A 100% owned subsidiary of the Company.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous owner, the relationship between the previous owner, the company, and the counterparty, the previous transfer date, and transfer amount should also be disclosed: Not applicable.
8. If the subject matter of the transaction has been owned by a related party of the company within the past five years, the related party's acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be disclosed: Not applicable.
9. Matters related to the disposal of claims (including the type of collateral attached to the claims, and if the disposed claims belong to related party claims, the name of the related party and the book value of the related party's claims disposed of this time should also be disclosed): Not applicable.
10. Disposal gains (or losses) (not applicable for acquisition of securities) (if deferred, explain the recognition status in a table): Not applicable.
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: Future remittances will be made in installments based on actual needs.
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: Future remittances will be made in installments based on actual needs.
12. Method of determining this transaction, reference basis for price determination, and decision-making unit: The Company's board of directors resolved on February 2, 2026, to invest US$46 million to establish a subsidiary (PharmaEssentia Puerto Rico LLC) in Puerto Rico, USA. On April 9, 2026, it was resolved to adjust the investment amount to US$12 million.
13. Net asset value per share of the acquired or disposed securities company: Not applicable.
14. As of now, the cumulative quantity, amount, shareholding ratio, and restricted rights (e.g., pledge status) of this transaction's securities (including this transaction): Amount: US$12,000,000. Shareholding ratio: 100%. Restricted rights: None.
15. As of now, the proportion of investments in securities listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" (including this transaction) to the total assets and equity attributable to owners of the parent company in the company's latest financial statements, and the working capital amount in the latest financial statements (Note 2): Proportion of total assets: 1.10%. Proportion of equity attributable to owners of the parent company: 1.20%. Working capital amount: NT$17,434,969 thousand.
16. Broker and brokerage fees: Not applicable.
17. Specific purpose or use of acquisition or disposal: Overall operational planning.
18. Opinions of dissenting directors on this transaction: Not applicable.
19. Is this transaction a related party transaction: Yes.
20. Date of approval by supervisors or audit committee: April 9, 2026 (ROC calendar).
21. Does the accountant issue an unreasonable opinion on this transaction: Not applicable.
22. Name of accounting firm: Not applicable.
23. Name of accountant: Not applicable.
24. Accountant's practice certificate number: Not applicable.
25. Does it involve a change in business model: No.
26. Explanation of business model change: Not applicable.
27. Transaction status with the counterparty in the past year and expected next year: Not applicable.
28. Source of funds: Own funds.
29. Date of previous major announcement on the same event: February 2, 2026.
30. Other matters to be specified: The Company's board of directors resolved on February 2, 2026, to invest US$46 million to establish a subsidiary (PharmaEssentia Puerto Rico LLC) in Puerto Rico, USA. Based on overall operational planning, it was resolved on April 9, 2026, to establish a second subsidiary (PharmaEssentia Americas LLC, tentative name) and adjust the investment amounts for the two subsidiaries to US$12 million and US$34 million, respectively.
2. Date of occurrence of the event: 2026/4/9~2026/4/9
3. Date of board resolution: April 9, 2026 (ROC calendar)
4. Other approval dates: Not applicable
5. Transaction quantity, unit price, and total transaction amount:
Total transaction amount before change: US$46,000,000
Total transaction amount after change: US$12,000,000
6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted): Counterparty: PharmaEssentia Puerto Rico LLC, a subsidiary in Puerto Rico, USA. Relationship with the company: A 100% owned subsidiary of the Company.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous owner, the relationship between the previous owner, the company, and the counterparty, the previous transfer date, and transfer amount should also be disclosed: Not applicable.
8. If the subject matter of the transaction has been owned by a related party of the company within the past five years, the related party's acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be disclosed: Not applicable.
9. Matters related to the disposal of claims (including the type of collateral attached to the claims, and if the disposed claims belong to related party claims, the name of the related party and the book value of the related party's claims disposed of this time should also be disclosed): Not applicable.
10. Disposal gains (or losses) (not applicable for acquisition of securities) (if deferred, explain the recognition status in a table): Not applicable.
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: Future remittances will be made in installments based on actual needs.
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: Future remittances will be made in installments based on actual needs.
12. Method of determining this transaction, reference basis for price determination, and decision-making unit: The Company's board of directors resolved on February 2, 2026, to invest US$46 million to establish a subsidiary (PharmaEssentia Puerto Rico LLC) in Puerto Rico, USA. On April 9, 2026, it was resolved to adjust the investment amount to US$12 million.
13. Net asset value per share of the acquired or disposed securities company: Not applicable.
14. As of now, the cumulative quantity, amount, shareholding ratio, and restricted rights (e.g., pledge status) of this transaction's securities (including this transaction): Amount: US$12,000,000. Shareholding ratio: 100%. Restricted rights: None.
15. As of now, the proportion of investments in securities listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" (including this transaction) to the total assets and equity attributable to owners of the parent company in the company's latest financial statements, and the working capital amount in the latest financial statements (Note 2): Proportion of total assets: 1.10%. Proportion of equity attributable to owners of the parent company: 1.20%. Working capital amount: NT$17,434,969 thousand.
16. Broker and brokerage fees: Not applicable.
17. Specific purpose or use of acquisition or disposal: Overall operational planning.
18. Opinions of dissenting directors on this transaction: Not applicable.
19. Is this transaction a related party transaction: Yes.
20. Date of approval by supervisors or audit committee: April 9, 2026 (ROC calendar).
21. Does the accountant issue an unreasonable opinion on this transaction: Not applicable.
22. Name of accounting firm: Not applicable.
23. Name of accountant: Not applicable.
24. Accountant's practice certificate number: Not applicable.
25. Does it involve a change in business model: No.
26. Explanation of business model change: Not applicable.
27. Transaction status with the counterparty in the past year and expected next year: Not applicable.
28. Source of funds: Own funds.
29. Date of previous major announcement on the same event: February 2, 2026.
30. Other matters to be specified: The Company's board of directors resolved on February 2, 2026, to invest US$46 million to establish a subsidiary (PharmaEssentia Puerto Rico LLC) in Puerto Rico, USA. Based on overall operational planning, it was resolved on April 9, 2026, to establish a second subsidiary (PharmaEssentia Americas LLC, tentative name) and adjust the investment amounts for the two subsidiaries to US$12 million and US$34 million, respectively.