Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 71

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 71
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 distinguishes
between ordinary resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business
mainly outside of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially
the same as for an ordinary company except for the exemptions and privileges listed below:

| ● | an exempted company does not have to file an annual return of its shareholders with the Registrar of Companies; |

| ● | an exempted company’s register of members 
 is not open to inspection;                |

| ● | an exempted company does not have to hold an annual 
 general meeting;                                    |

| ● | an exempted company may issue shares with no par 
 value;                                           |

| ● | an exempted company may obtain an undertaking against                                                           
 the imposition of any future taxation (such undertakings are usually given for 20 years in the first instance); |

| ● | an exempted company may register by way of continuation            
 in another jurisdiction and be deregistered in the Cayman Islands; |

| ● | an exempted company may register as a limited duration 
 company; and                                           |

| ● | an exempted company may register as a segregated 
 portfolio company.                               |

Preference Shares

The Amended and Restated
Memorandum and Articles of Association of Gorilla authorize the issuance of up to 5,000,000 blank check preference shares with such designations,
rights and preferences as may be determined from time to time by Gorilla’s board of directors. Accordingly, Gorilla’s board
of directors are empowered, without shareholder approval, to issue preference shares with dividend, liquidation, conversion, voting or
other rights which could adversely affect the voting power or other rights of the holders of ordinary shares. In addition, the preference
shares could be utilized as a method of discouraging, delaying or preventing a change in control of Gorilla.

<div align='center'>19

FORMS OF SECURITIES</div>

Each debt security, depositary share, warrant
and right will be represented either by a certificate issued in definitive form to a particular investor or by one or more global securities
representing the entire issuance of securities. Unless the applicable prospectus supplement provides otherwise, certificated securities
will be issued in definitive form and global securities will be issued in registered form. Definitive securities name you or your nominee
as the owner of the security, and in order to transfer or exchange these securities or