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(4966)譜瑞-KY-公告本公司董事會決議西元2024年第一次庫藏股計劃之買回事宜
1.董事會決議日期:113/07/02
2.買回股份目的:轉讓股份予員工
3.買回股份種類:普通股
4.買回股份總金額上限(元):19,347,479,387
5.預定買回之期間:113/07/03~113/09/02
6.預定買回之數量(股):1,100,000
7.買回區間價格(元):573.00~1,285.00，公司股價低於區間價格下限，將繼續買回
8.買回方式:自集中交易市場買回
9.預定買回股份占公司已發行股份總數之比率(%):1.36
10.申報時已持有本公司股份之累積股數(股):756,734
11.申報前三年內買回公司股份之情形:
(1)實際買回股份期間：111/10/31 ~ 111/12/28 、預定買回股數(股)：2000000 、實際已買回股數(股)：2000000 、執行情形(實際已買回股數占預定買回股數%)：100.00
(2)實際買回股份期間：110/10/28 ~ 110/12/08 、預定買回股數(股)：700000 、實際已買回股數(股)：700000 、執行情形(實際已買回股數占預定買回股數%)：100.00
12.已申報買回但未執行完畢之情形:不適用。
13.董事會決議買回股份之會議紀錄:
依據西元2024年07月02日(台灣時間)之董事會決議案由:
本公司擬買回本公司已發行之股份，提請審議說明：
(1)本公司為激勵員工及提升員工向心力，於不違反開曼群島應適用法律的情形下，擬依台灣證券交易法及中華民國證券櫃檯買賣中心第一及第二上櫃公司買回本公司股份或台灣存託憑證辦法暨本公司章程等相關規定，買回本公已發行股份，內容如下：
(a)買回股份之目的：轉讓股份予員工。
(b)買回股份之種類：普通股。
(c)買回股份之總金額上限：新台幣19,347百萬元。
(d)預定買回之期間與數量：民國113年07月03日起至113年09月02日止；預計買回1,100,000股，佔本公司已發行股份之1.36%。
(e)買回之區間價格：新台幣573元至1,285元，或當公司股價低於所定區間價格下限時，仍繼續執行買回公司股份。
(f)買回之方式：自集中市場買回。
(2)依證券櫃檯買賣中心"第一及第二上櫃公司買回本公司股份或台灣存託憑證辦法"第二條規定，買回股份轉讓予員工者，應事先訂定轉讓辦法；且公司申請買回股份應檢附"董事會已考慮公司財務狀況，不影響公司資本維持之聲明書"本公司民國一一三年第一次庫藏股轉讓辦法及聲明書如附件決議：經主席徵詢全體出席董事無異議通過。
14.「上市上櫃公司買回本公司股份辦法」第十條規定之轉讓辦法:
第一條 本公司為激勵員工及提昇員工向心力，依據證券交易法第28條之2第1項第1款及金融監督管理委員會發布之「上市上櫃公司買回本公司股份辦法」等相關規定，訂定本公司買回股份轉讓員工辦法。本公司買回股份轉讓予員工，除依有關法令規定外，悉依本辦法規定辦理。
Article 1. In order to motivate employees and enhance their centripetal force,the Company hereby establishes this 2024 Share Buyback and Employee Incentive Plan (this “Plan”) pursuant to subparagraph 1 of paragraph 1 of Article 28-2 of Securities and Exchange Act, Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies by Financial Supervisory Commission and other related statutes, regulations and orders. Unless otherwise provided in the applicable laws, the repurchase of the shares and the subsequent transfer thereof to the employees shall be conducted pursuant to this Plan.
﹙轉讓股份之種類、權利內容及權利受限情形﹚
(Class, Substance and Limitation of Rights of Shares)
第二條 本次轉讓予員工之股份為普通股，其權利義務除有關法令及本辦法另有規定者外，與其他流通在外普通股相同。
Article 2. The shares (the “Shares”) to be transferred to the employees are ordinary shares. Unless provided otherwise in the Applicable Laws or this Plan,Shares bear the same rights and obligations as other Company’s outstanding ordinary shares.
﹙轉讓期間﹚
(Transfer Period)
第三條 本次買回之股份，得依本辦法之規定，自買回股份之日起五年內，一次或分次轉讓予員工。
Article 3. The Company may transfer the Shares, in whole or in tranches, to the employees within five years commencing from the date of repurchase in accordance with this Plan.
﹙受讓人之資格﹚
(Qualifications of the Transferee)
第四條 凡於認股基準日前到職滿一年或對公司有特殊貢獻經提報董事會同意之本公司（及本公司直接或間接持有表決權股份超過百分之五十之國內及國外子公司）之全職員工，得依本辦法第五條所定認購數額，享有認購資格。為免疑義，全職員工含經理人。
Article 4. The full-time employees (i) (x) of the Company or (y) of any domestic or foreign company in which more than 50% of its total number of voting shares are directly or indirectly held by the Company and (ii) (x) who have been employed for one year or more from the record date of subscription, or (y) who have special achievements and are approved by the Board of Directors (individually and collectively referred to as the “Qualified Employees”) are eligible to subscribe the Shares up to the number provided in Article 5 of this Plan. For the avoidance of doubt, the full-time employees include the officers.
﹙轉讓之程序﹚
(Procedure for Transfer)
第五條 員工得認購股數：公司應自行考量員工職等、服務年資及對公司，含上述之公司海內外子公司，之特殊貢獻等標準，訂定員工得受讓股份之權數，並須兼顧認股基準日時公司持有之買回股份總額及單一員工認購股數之上限等因素，實際具體認購資格及認購數量由董事會決議，不得授權董事長決定。受讓人為本公司經理人者，須先提報本公司薪酬委員會決議後提請本公司董事會同意；非本公司經理人者，須先提報本公司審計委員會決議後提請本公司董事會同意。受讓人為從屬公司員工者，因本公司之從屬公司並未設置薪酬委員會，該受讓人不論任職從屬公司何等職務，如兼職本公司經理人，即須先提報本公司薪酬委員會決議後提請本公司董事會同意；如未兼職本公司經理人，即須先提報本公司審計委員會決議後提請本公司董事會同意。
Article 5. Number of shares to be subscribed by Qualified Employees: The Board of Directors shall decide the applicable subscription qualification and number of Shares to be subscribed by considering factors, such as the Qualified Employees’ title, seniority or special achievements to the Company, including the above mentioned subsidiary of the Company, together with the number of treasury shares held by the Company as of the record date of subscription and the maximum number of Shares subscribable that can be subscribed by an individual employee, etc., and the Chairman shall not be authorized to decide. In the event the intended Qualified Employee transferee is an officer of the Company, the list shall be first submitted to the compensation committee of the Company for approval and recommendation to the Board of Directors for affirmation and final approval; while in the event the intended Qualified Employee transferee is not an officer of the Company, the list shall be first submitted to the audit committee of the Company for approval and recommendation to the Board of Directors for affirmation and final approval. In the event the intended Qualified Employee transferee is an employee of the subsidiary, considering that the subsidiary does not establish a compensation committee,regardless of the position held by the intended Qualified Employee transferee in the subsidiary, in the invent the intended transferee also acts as an officer of the Company, the list shall be first submitted to the compensation committee of the Company for approval and recommendation to the Board of Directors for affirmation and final approval; while in the event the intended transferee does not act as an officer of the Company, the list shall be first submitted to the audit committee of the Company for approval and recommendation to the Board of Directors for affirmation and final approval.
第六條 本次買回股份轉讓予員工之作業程序：
一、依董事會之決議，公告、申報並於執行期限內買回本公司股份。
二、董事會依本辦法訂定及公布員工認股基準日、得認購股數標準、認購繳款期間、權利內容及限制條件等作業事項。
三、統計實際認購繳款股數，辦理股票轉讓過戶登記。
Article 6. Procedure for Transfer:
(1) The Company shall make announcement and report and repurchase the Shares within the execution period in accordance with the resolution of Board of Directors,
(2) According to this Plan, the Board of Directors shall decide and announce the record date of subscription, the criteria for determining the number of Shares to be subscribed, the subscription and payment period, the rights and limitations of Shares, etc..
(3) The Company shall calculate the number of Shares actually subscribed and paid for. Then the Company shall transfer those Shares and register such transfer.
﹙約定之每股轉讓價格﹚
(Transfer Price per Share)
第七條 本次買回股份轉讓予員工，以實際買回之平均價格為轉讓價格，惟轉讓前，如遇公司已發行之普通股股份增加或減少，得按發行股份增減比率調整之〔或依據本公司章程規定，以低於實際買回之平均價格轉讓予員工者，應於轉讓前，提經最近一次股東會有代表已發行股份總數過半數股東之出席，出席股東表決權三分之二以上之同意，並應於該次股東會召集事由中列舉說明「上市上櫃公司買回本公司股份辦法」第10條之1規定事項，始得辦理。〕
轉讓價格調整公式：
調整後認股價格＝(調整前認股價格×已發行股數+每股繳款金額×新股發行股)/(已發行股數＋新股發行股數)
Article 7. The transfer price of the Shares equals to the average of the actual share repurchase price. If the number of the Companys issued ordinary shares increases or decreases prior to transfer, that transfer price shall be adjusted proportionately. (Note: If, according to the Company’s charter, the transfer price is lower than the average actual share repurchase price, the transfer price shall be approved, prior to transfer, by a resolution of a shareholder meeting adopted by a majority of the shareholders present who represent two-thirds or more of the total number of its outstanding shares. The notice to convene that shareholder meeting of shareholders should itemize the matters listed in section 10-1 of the Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies.)
Adjustment formula of the transfer price:
adjusted Exercise Price = (Exercise Price before adjustment × number of issued and outstanding Shares + subscription price per new Share × number of new Shares) / (number of issued and outstanding Shares + number of new Shares)
﹙轉讓後之權利義務﹚
(Rights and Obligations of Shares after Transfer)
第八條 本次買回股份轉讓予員工並辦理過戶登記後，除另有規定者外，餘權利義務與原有股份相同。
Article 8. After Shares have been transferred to Qualified Employees and such transfer has been registered, unless provided otherwise, the rights and
obligations shall be identical with those originally attached to those shares.
﹙其他有關公司與員工權利義務事項﹚
(Other Matters With Respect To the Rights and Obligations Between The Company And Qualified Employees)
第九條 其他有關公司與員工權利義務事項，公司可斟酌需要與員工約定，惟不得違反證券交易法及公司法等相關法令規定
Article 9. Subject to Securities and Exchange Act, Company Act and other Applicable Laws, the Company may consider to reach an agreement for matters with respect to the rights and obligations between the Company and Qualified Employees.
﹙其他﹚
(Miscellaneous)
第十條 本辦法經董事會決議通過後生效，並得報經董事會決議修訂。
Article 10. This Plan shall take affect after being affirmatively resolved by the Board of Directors and may be amended by a resolution of the Board of
Directors.
第十一條 本辦法應提報股東會報告，修訂時亦同。
Article 11. The enactment and any amendment of this Plan shall be reported to the shareholder meeting.
15.「上市上櫃公司買回本公司股份辦法」第十一條規定之轉換或認股辦法:不適用
16.董事會已考慮公司財務狀況，不影響公司資本維持之聲明:
1. 本公司經台灣時間民國一一三年七月二日董事會三分之二以上董事之出席及出席董事超過二分之一同意通過，自申報日起二個月內於櫃檯買賣市場（證券商營業處所）買回本公司股分不高於1,100,000股。
The Board of Director of the Company has approved by a majority of the directors present at a Directors meeting attended by no less than two-thirds of Directors on July 2, 2024 (Taiwan Local Time), to buy back up to the Company’s 1,100,000 shares from Taipei Exchange (over-the-counter market) in 2 months since the filing date of the repurchase.
2. 上述買回股份總數，僅占本公司已發行股份之1.36%，且買回股份所需金額上限僅占本公司流動資產之8.12%，茲聲明本公司董事會已考慮公司財務狀況，上述股份之買回並不影響本公司資本之維持。
The number of buyback shares accounts for 1.36% of total number of issued and outstanding shares of the Company, and the maximum proposed value of the buyback shares will be 8.12% of total current assets of the Company. It is declared that the financial state of the Company was considered at a meeting of the Board of Directors and that the capital would be maintained without being affected by the repurchase.
3. 本聲明書業經本公司上述同次董事會議通過，出席董事7人均同意本聲明書之內容，併此聲明。
The Declaration has been passed by the above-mentioned Board of Director meeting as well, with seven attending directors expressing without dissenting opinions, and the remainder all affirming the content of this Statement.
譜瑞科技科技股份有限公司
Parade Technologies, Ltd.
負責人
Chairman
趙捷
Ji Zhao
17.會計師或證券承銷商對買回股份價格之合理性評估意見:
(一) 本承銷商之評估係依據譜瑞科技西元2024年3月31日經會計師核閱之合併財務報表為基礎，經計算該公司買回股份前後之相關財務比率及現金流量狀況，譜瑞科技若以每股573~1,285元買回該公司普通股股票1,100仟股，雖使得負債比率上升、長期資金佔不動產、廠房及設備比率下降及每股淨值減少，但每股盈餘與股東權益報酬率亦因庫藏股之買回而上升。由於買回庫藏股將使公司流動資產減少，但買回庫藏股後流動比率及速動比率仍達490.15%及355.38%以上，顯示該公司尚可持續維持良好之短期償債能力。該公司雖因買回庫藏股造成現金流出，惟該公司截至西元2024年3月31日淨現金流入813,321仟元，且截至西元2024年3月31日止之現金及約當現金餘額為9,300,922仟元，大於買回庫藏股所需之資金，故對該公司短期流動性不致造成重大影響。
(二) 本承銷商經核算譜瑞科技所訂買回股份區間價格，即每股573元~1,285元，並未高於其董事會決議日前十個營業日之平均收盤價857.50元或前三十個營業日之平均收盤價809.53元(兩者取其高)之百分之一百五十，即1,286.25元，亦未較董事會決議當日收盤價818元之百分之七十，即572.60元為低。
(三) 本承銷商經核算譜瑞科技所訂買回數量，本次擬買回之庫藏股1,100仟股，加計該公司已買回尚未辦理轉讓、轉換或註銷之庫藏股757仟股，合計1,857仟股，並未超過已發行股份總數81,162仟股之10%即8,116仟股；另經核算譜瑞科技本次買回最高金額1,413,500仟元，並未超過該公司經會計師核閱之合併財務報告截至西元2024年3月31日止，其保留盈餘16,174,349仟元，加上已實現資本公積3,806,143仟元，扣除特別盈餘公積8,324仟元及該公司西元2024年4月24日董事會已決議分派之盈餘624,689仟元後之總額19,347,479仟元。
(四) 綜上所述，本承銷商認為英屬蓋曼群島商譜瑞科技股份有限公司預計買回股份之區間價格尚屬合理，而買回股份數量及買回價格對公司之財務結構、償債能力、獲利能力及現金流量等尚無重大影響。
18.其他證期局所規定之事項:無
