Form 4: Amkor Director's RSU Holdings Increase via Dividends

Amkor Technology Director Roger Anthony Carolin increased his beneficial ownership of restricted stock units through dividend equivalent unit accruals.

Summary

• Roger Anthony Carolin, a Director of Amkor Technology, Inc. (AMKR), reported changes in his beneficial ownership of derivative securities.
• On September 23, 2025, Carolin accrued 23.7001 Restricted Stock Units (RSUs) as dividend equivalent units (DEUs) related to an RSU grant from May 16, 2023.
• Following this accrual, his direct beneficial ownership for this specific grant increased to 8,862.7341 RSUs.
• Additionally, on September 23, 2025, Carolin accrued 27.3648 RSUs as DEUs related to an RSU grant from May 15, 2025.
• Following this second accrual, his direct beneficial ownership for this specific grant increased to 9,854.8917 RSUs.
• Each DEU represents an additional RSU, subject to the same provisions as the original RSU grant.
• The price of these derivative securities (DEUs) was $0, as they were accrued rather than purchased.

Sentiment

Score: 6

Explanation: The filing reports a routine, expected increase in a director's equity holdings through dividend equivalent units, which is generally neutral but can be seen as slightly positive due to increased alignment of interests.

Positives

• The director's beneficial ownership of company equity has increased, aligning his interests further with shareholders.
• The accrual of dividend equivalent units is a standard mechanism for equity compensation, reflecting a routine process.

Future Outlook

This 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 is a common practice in executive and director compensation plans across various industries, designed to ensure that equity holders receive the economic benefit of dividends without immediate cash payouts, aligning their long-term interests with company performance.

Comparison to Industry Standards

• The mechanism of accruing dividend equivalent units (DEUs) on Restricted Stock Units (RSUs) is a standard practice in corporate compensation structures, widely adopted by publicly traded companies across various sectors, including technology and manufacturing, to align executive and director incentives with shareholder returns.
• This approach ensures that RSU holders benefit from dividends paid on the underlying common stock, effectively increasing their equity stake without requiring a cash outlay, which is consistent with compensation practices observed in companies like Intel, Qualcomm, and Texas Instruments for their equity-based incentive programs.

Stakeholder Impact

• Shareholders: Minor positive impact due to increased alignment of a director's interests with the company's performance through higher equity ownership.

Key Dates

Keywords

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