Shareholder Rights and Tax management
Surplus Distribution
In 2025, the amount of distributable earnings was NT$5.622 billion. The Board of Directors adopted the resolution to distribute a cash dividend of NT$1.40 per preferred share and cash dividend of NT$0.15 per common share.
Dividend distribution and return on investment over the past three years are as follows:
| Unit: NT$ | 2023 | 2024 | 2025 |
|---|---|---|---|
| Earnings (Loss) Per Share | 0.11 | 0.13 | (0.29) |
| Cash Dividends | 0.35 | 0.33 | 0.15 |
| Return on Equity (%) | 0.54 | 0.65 | (1.46) |
| Price-to-Earnings Ratio | 257.45 | 179.00 | 68.83 |
| Price-to-Dividend Ratio | 80.91 | 70.52 | 133.07 |
| Cash Dividend Yield (%) | 1.24 | 1.42 | 0.75 |
According to CSC's Articles of Incorporation, if there is a surplus in the company's final annual accounting, it will be distributed in the following order after taxes, losses and legal reserves have been paid, made up, and set aside respectively:
- Appropriate or reverse a special reserve in accordance with legal provisions.
- Distribute preferred share dividend at 14% of the par value.
- In case there still remain any distributable earnings in the account, additional bonuses shall be distributed according to the proportion of shares held by each shareholder of preferred and common shares.
For future dividend distribution, CSC will make best effort seeking balance between long-term growth stability and investors's expected dividend yield.
Shareholder Structure
Shareholder structure (according to the information on the book closure dates of August 1, 2024, and August 1, 2025, respectively).
2024 Shareholding ratio
2025 Shareholding ratio
CSC will continue to adopt a steady dividend policy and engage in exchanges and communication with investors during routine investor conferences and the Annual General Meeting each year, thereby strengthening investors’ confidence in CSC’s long-term investment value. Furthermore, CSC periodically discloses information on its financial position, business performance, and corporate governance on its website and the Market Observation Post System, fulfilling its responsibility and obligation of transparent company information to protect shareholders’ rights and interests.
