Except as otherwise provided in the company's articles of association, ESON will not distribute dividends when there is no surplus for the year. Earnings distribution can be made in the form of cash dividends, stock dividends, or partial cash dividends and partial stock dividends. The company's earnings distribution is based on the current company articles of association that the cash dividend distribution shall not be less than 50% of the total dividend.

For-profit enterprises that obtain dividends from the company shall be taxed in accordance with the provisions of Article 3, paragraph 2 of the Income Tax Law, and the amount of income is taxed; the dividends obtained by individuals from the company are personal overseas income, and the overseas income obtained by individuals is subject to the basic personal income taxation. However, if the basic income tax allowance is NT$6.7 million per reporting household each year, and the total annual overseas income does not exceed NT$1 million, it will be exempted.

The company's fiscal year end date is December 31.

When allocating stock dividends, no odd shares will be allotted. Ordinary shareholders can register for the allotment of odd shares with less than one share by themselves. If the insufficient part is put together, the denomination shall be discounted in cash and calculated up to RMB Yuan.

The company's certified public accountant is Qinye Zhongxin Certified Public Accountants.

Shareholders must hold the company’s stocks before the ex-rights and ex-dividend trading days before they can participate in the ex-dividends and ex-dividends.