EPISTAR Corporation agreed to acquire 39.05% stake in Unikorn Semiconductor Corporation from GCS Holdings, Inc. (TPEX:4991) for TWD 450 million on April 26, 2024. The consideration consists of TWD 450 million in cash. As part of the consideration, TWD 450 million was paid towards common equity of 131.4 million shares.

The transaction will be financed by EPISTAR's own funds. Top Standing CPA Firm acted as fairness opinion provider to EPISTAR Corporation and We Win CPA Firm acted as fairness opinion provider to GCS Holdings, Inc. (TPEX:4991) for the transaction.