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- Focus －Governance
- Operation Overview
Radiant Opto-Electronics drives a dual engine evolution strategy of "independent enhancement" and "external investment and acquisitions." By integrating optical design with precision manufacturing technologies, the Company has elevated its optoelectronic products to the advanced technological level of meta-optics. The Company actively expands its global presence. In addition to its three major manufacturing bases in mainland China, it has recently established design and manufacturing sites in Finland, Denmark, Vietnam, and Malaysia, extending its global market influence through collaboration with technology partners and suppliers.
Financial Performance
Radiant Opto-Electronics has been committed to maintaining transparency in its corporate operations. In addition to publishing monthly revenue reports, it has regularly organized investor conference events and has convened one Annual Shareholders' Meeting each year. Radiant Opto-Electronics established an investor section on its corporate website and regularly updated financial information and investor conference presentation materials. It also made disclosure of the Company's material information on the Market Observation Post System of the Taiwan Stock Exchange to provide shareholders and investors with the timeliest disclosures of the Company's operating status. For further details, please refer to Radiant Opto-Electronics' 2025 consolidated financial statements.
Proportion of Business Operations
Radiant Opto-Electronics Corporation prepares production capacity according to customer needs. The consolidated revenue in 2025 was NT$48.783 billion, and the production volume by product category was as follows:
Investment in Research and Development Resources
In research and development expenditures, regardless of how industry dynamics shifted, Radiant Opto-Electronics consistently allocated stable research resources each year to maintain Radiant Opto-Electronics' competitive advantage in advanced optical technologies. In 2025, Radiant Opto-Electronics continued to strengthen its R&D capabilities. As the Group’s principal R&D base, the Kaohsiung plant employee composition was primarily engineering personnel; engineering personnel accounted for 44.1% of the Kaohsiung plant employee total. By leveraging the distinct areas of expertise of talent across various fields, they contributed to Radiant Opto-Electronics’ overall R&D synergies. In 2025, total R&D expenditures amounted to approximately NT$2,956,882 thousand (to be updated), representing 6.06% of revenue. In anticipation of future innovations in manufacturing processes and new product development, the Company plans to continue investing 4-5% of its operating income in R&D expenses for 2026. These funds are primarily allocated to the advancement of optical design, mold design and manufacturing technology, injection LGP technology, non-injection LGF, and research and development in Mini LED processes, maintaining its leadership position in the industry.
Taxation Policies and Governance
Radiant Opto-Electronics Corporation has established a tax governance policy in response to the international trend of tax governance and to effectively control tax risks, create long-term corporate value, ensure compliance with tax regulations, and fulfill corporate social responsibility, Radiant has established the "Taxation Policies and Management Measures" to fully protect the interests of the Company and its investors. The Board of Directors is the highest authority for effective tax management at Radiant Opto-Electronics, responsible for the approval of tax policies and overseeing the effective operation of the tax management system. The executive units responsible for all types of taxes are the accounting departments of Radiant Opto-Electronics Corporation and its subsidiaries are the executive units responsible for all types of taxes. Radiant Opto-Electronics experienced no significant fines in 2025. The Company will continue to strengthen its tax management system, basing its approach on transparency, public disclosure, and compliance with laws, to implement sustainable corporate development. (Significant fines refer to penalties exceeding NT$1 million for violations.)
Taxation Policies:
The tax governance of Radiant Opto-Electronics follows principles of integrity and prudence. The upheld tax policies are as follows:
The primary stakeholder of Radiant Opto-Electronics is government tax authorities. All tax filing and payment procedures are carried out in compliance with relevant laws and regulations of each country. Should there be a tax audit undertaken, we will maintain an open and good communication relationship with the tax inspection authority at all times and cooperate with the tax authorities in the inspection.
To showcase the transparency of Radiant Opto-Electronics Corporation's tax governance policy, we aim to reach out to other stakeholders, including shareholders and investors. Additionally, we will address any tax-related concerns raised by stakeholders through the Stakeholders Area of Radiant Opto-Electronics Corporation's social website, the annual report, and the shareholders' meeting.
Financial Assistance Received from Government
In the fiscal year 2025, financial and tax subsidies of NT$107,790 thousand were received from the Taiwan government, and NT$864,335 thousand were received from the China government.
