Subsidiary TUC (Kunshan) Profit Distribution Proposal Announced — Elite Material

Summary

Elite Material is filing on behalf of its China-based subsidiary, Taiwan Optical Electronic Materials (Kunshan) Co., Ltd., to disclose a profit (earnings) distribution proposal. The announcement relates to how retained earnings at the Kunshan subsidiary will be allocated, which may affect intercompany cash flows and the parent's consolidated financials. Full body available on MOPS.

Historical Impact

10 past Material Information · ≈ 8-K events at Elite Material

Median +5d

+29.63%

Range

+3.49% to +29.63%

Positive outcomes

10/10

Filed	P₀	P₊₅	+5d
Aug 12, 2026	NT$5,730	NT$5,930	+3.49%
Aug 4, 2026	NT$5,140	NT$5,430

Full Translation

Subject-line translation: 'Announcement on behalf of subsidiary Taiwan Optical Electronic Materials (Kunshan) Co., Ltd. regarding an earnings distribution proposal.' Context: Elite Material (2383) is acting as the filing entity for its wholly or majority-owned manufacturing subsidiary incorporated in Kunshan, Jiangsu Province, China. The filing covers a formal resolution or proposal to distribute the subsidiary's accumulated earnings — typically structured as a dividend remittance to the parent or an allocation to retained earnings/reserves under PRC corporate regulations. For cross-listed or China-based subsidiaries, such distributions can be subject to PRC foreign-exchange controls and withholding tax, making the approved distribution amount and timing relevant to parent-level cash flow projections. [Body not available — subject line only. See MOPS for full announcement.]