Form 4: Amkor Director Accrues Dividend Equivalent Units

Amkor Technology Director Robert Randolph Morse accrued additional restricted stock units through dividend equivalent units following a December 23, 2025 dividend payment.

Summary

• Robert Randolph Morse, a Director of Amkor Technology, Inc. (AMKR), reported the accrual of Dividend Equivalent Units (DEUs) on December 23, 2025.
• The DEUs were accrued upon the payment of a dividend with respect to time-vested Restricted Stock Units (RSUs) previously granted to Mr. Morse.
• A total of 17.3294 DEUs were accrued related to RSUs granted on May 16, 2023.
• An additional 20.0093 DEUs were accrued related to RSUs granted on May 15, 2025.
• Each DEU represents an additional RSU and is subject to the same provisions as the RSU with respect to which it was accrued.
• Following these transactions, Mr. Morse beneficially owns 8,880.0635 Restricted Stock Units from the May 16, 2023 grant and 9,874.901 Restricted Stock Units from the May 15, 2025 grant.

Sentiment

Score: 6

Explanation: The filing reports a routine accrual of dividend equivalent units for a director, which is a standard component of equity compensation plans and aligns management's interests with shareholders. It is a neutral to slightly positive event, reflecting ongoing compensation practices.

Positives

• The accrual of Dividend Equivalent Units (DEUs) aligns the director's interests with those of common shareholders, as the value of their equity awards increases with dividend payments.
• This is a standard practice in equity compensation plans, indicating a consistent approach to executive and director incentives.

Future Outlook

The filing does not contain any forward-looking statements or guidance regarding the company's future performance or strategy.

Industry Context

The accrual of dividend equivalent units on restricted stock awards is a common practice in many industries, particularly for companies that pay dividends and use equity compensation to incentivize and retain key personnel. This mechanism ensures that the economic value of unvested equity awards is maintained relative to dividend-paying common stock.

Comparison to Industry Standards

• The practice of accruing dividend equivalent units (DEUs) on restricted stock units (RSUs) is a standard feature in many corporate equity compensation plans across various industries, including the semiconductor and technology sectors where Amkor Technology operates.
• This mechanism is designed to ensure that holders of unvested equity awards receive the economic benefit of dividends paid on the underlying common stock, thereby maintaining the intended value of the compensation.
• Many publicly traded companies, such as Intel, Texas Instruments, and Micron Technology, which also operate in the semiconductor space and utilize equity compensation, often incorporate similar dividend equivalent features into their RSU programs to align executive and director incentives with shareholder returns.

Related Party Transactions

• The accrual of Dividend Equivalent Units (DEUs) for Robert Randolph Morse, a Director of Amkor Technology, Inc., constitutes a transaction between the company and a related party (an executive officer/director). This is a standard component of his compensation package.

Stakeholder Impact

• Shareholders: The accrual of DEUs aligns the director's long-term interests with those of shareholders by linking the value of his equity awards to dividend payments and overall stock performance.
• Employees: No direct impact on general employees is indicated by this filing, though it reflects the company's broader equity compensation philosophy.

Key Dates

Recommendation

This Form 4 filing details a routine accrual of dividend equivalent units for a director, which is a standard part of equity compensation and does not provide new material information to alter the investment thesis for Amkor Technology, Inc. It reflects ongoing compensation practices rather than a significant operational or financial event that would warrant a change in recommendation.

Keywords

Amkor Technology, AMKR, Form 4, Insider Transaction, Restricted Stock Units, Dividend Equivalent Units, Director Compensation, Equity Awards