Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 69

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 69
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 dividends out of our lawfully available funds. No dividends shall be declared by our
board except the following:

| ● | profits; or |

| ● | “share premium account,” which represents the excess of the price paid to us on the issue                                 
 of our shares over the par or “nominal” value of those shares, which is similar to the U.S. concept of additional paid in 
 capital.                                                                                                                  |

However, no dividend shall
bear interest against us.

Voting Rights.The
holders of our ordinary shares are entitled to one vote for each share held of record on all matters to be voted on by shareholders.

There is no cumulative voting
with respect to the election of our directors, with the result that the holders of more than 50% of the shares voted for the election
of directors can elect all of the directors.

Holders of our ordinary shares
do not have any conversion, preemptive or other subscription rights and there will be no sinking fund or Redemption provisions applicable
to our ordinary shares.

As a matter of Cayman Islands
law, (i) an ordinary resolution requires the affirmative vote of a majority of the shareholders who attend and vote at a general meeting
of the Company; and (ii) a special resolution requires the affirmative vote of a majority of at least two-thirds of the shareholders who
attend and vote at a general meeting of the Company.

Under Cayman Islands law,
some matters, such as amending the memorandum and articles of association, changing the name or resolving to be registered by way of continuation
in a jurisdiction outside the Cayman Islands, require the approval of shareholders by a special resolution.

There are no limitations
on non-residents or foreign shareholders to hold or exercise voting rights on our ordinary shares imposed by foreign law or by the charter
or other of our constituent documents. However, no person will be entitled to vote at any general meeting or at any separate meeting of
the holders of our ordinary shares unless the person is registered as of the record date for such meeting and unless all calls or other
sums presently payable by the person in respect of our ordinary shares have been paid.

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Winding Up; Liquidation. Upon
our winding up, after the full amount that holders of any issued shares ranking senior to our ordinary shares as to distribution on liquidation
or winding up are entitled to receive has been paid or set aside for payment, the holders of our ordinary shares are entitled to receive
any of our remaining