Form 4: Amkor Director Liao Accrues Dividend Equivalent Units

Amkor Technology Director Daniel Liao accrued 20.0093 dividend equivalent units tied to his restricted stock units following a dividend payment on December 23, 2025.

Summary

• Daniel JL Liao, a Director of Amkor Technology, Inc. (AMKR), reported a change in beneficial ownership via a Form 4 filing.
• The transaction involved the acquisition of 20.0093 Dividend Equivalent Units (DEUs) on December 23, 2025.
• These DEUs accrued upon the payment of a dividend with respect to time-vested restricted stock units (RSUs) granted to Mr. Liao on May 15, 2025.
• Each DEU represents an additional RSU and is subject to the same provisions as the original RSUs.
• Following this transaction, Mr. Liao beneficially owns 9,874.901 derivative securities (Restricted Stock Units, including DEUs).

Sentiment

Score: 6

Explanation: Slightly positive, as a director's equity stake increased, indicating continued alignment with shareholder interests, though it's a routine compensation event rather than a direct investment.

Positives

• The accrual of Dividend Equivalent Units increases the director's equity stake, aligning his interests further with those of shareholders.
• The transaction is a routine part of equity compensation for directors, reflecting standard corporate governance practices.

Negatives

• The transaction does not represent a direct cash investment by the director, but rather an accrual based on existing equity awards.

Risks

• The value of the accrued DEUs, like the underlying RSUs, is subject to the market price fluctuations of Amkor Technology, Inc. common stock.
• The DEUs are subject to vesting provisions, meaning the director does not immediately have full ownership rights to the underlying shares.

Future Outlook

The filing does not contain specific forward-looking statements or guidance beyond the nature of the equity awards and their vesting conditions.

Industry Context

This filing is a routine disclosure of an insider transaction related to equity compensation, common across all publicly traded companies. It does not provide specific insights into broader industry trends or competitive landscape for the semiconductor packaging and test industry.

Related Party Transactions

• The accrual of Dividend Equivalent Units is a transaction between Amkor Technology, Inc. and its Director, Daniel JL Liao, as part of his equity compensation plan.

Stakeholder Impact

• Shareholders: Minor positive impact due to increased alignment of a director's interests with shareholder value through equity ownership.
• Employees: No direct impact mentioned.

Next Steps

• The accrued Dividend Equivalent Units will vest according to the same schedule and provisions as the original Restricted Stock Units granted on May 15, 2025.

Key Dates

Keywords

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