AMKR Insider Filing: Director Credited with Dividend Equivalent RSUs
Rhea-AI Filing Summary
Robert R. Morse, a director of Amkor Technology, Inc. (AMKR), received dividend equivalent units that converted into additional restricted stock units on 09/23/2025. The filing reports two separate DEU accruals tied to previously granted time‑vested RSUs, resulting in acquisitions of 23.7001 and 27.3648 underlying shares respectively at a reported price of $0 per share. After these accruals, the reporting person beneficially owned 8,862.7341 and 9,854.8917 shares associated with those grants. The DEUs follow the same vesting provisions as the original RSU awards.
Positive
- Insider alignment: DEUs converted to additional RSUs, increasing the director's equity stake under the same vesting terms
- No cash paid: Transactions were non‑cash dividend equivalent accruals, indicating routine compensation mechanics rather than opportunistic trading
Negative
- None.
Insights
TL;DR: Routine dividend equivalent accruals converted to RSUs; small incremental insider holdings, no cash exchange.
The Form 4 discloses that the reporting director received dividend equivalent units that were credited as additional restricted stock units tied to prior RSU grants. Each DEU converts into an additional RSU subject to the same vesting terms, and the reported price was zero, indicating these were non‑cash accruals rather than open‑market purchases or exercised options. The incremental amounts (23.7001 and 27.3648 underlying shares) are modest relative to outstanding shares and reflect compensation mechanics rather than active trading or material insider accumulation.
TL;DR: Disclosure is standard for equity compensation; reflects alignment with shareholder interests through RSU program.
The disclosure documents routine application of dividend equivalent units to time‑vested RSUs granted in prior award cycles. These DEUs accrue automatically when dividends are paid and mirror the original RSU terms, preserving the director's long‑term alignment with equity incentives. The filing provides clear mapping to the grant dates referenced and the post‑accrual beneficially owned amounts, satisfying Section 16 reporting obligations. There is no indication of unusual transactions or exemption usage.