# EDGAR Filing Document

**Accession Number:** 0001903145
**File Stem:** 0001213900-26-030709
**Filing Date:** 2026-3
**Character Count:** 17358
**Document Hash:** e51722cd9adc9ff60a846144003b7110
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-030709.hdr.sgml**: 20260318

**ACCESSION NUMBER**: 0001213900-26-030709

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260318

**DATE AS OF CHANGE**: 20260318

**EFFECTIVENESS DATE**: 20260318

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gorilla Technology Group Inc.
- **CENTRAL INDEX KEY:** 0001903145
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 981685516
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294405
- **FILM NUMBER:** 26769037

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1205
- **BUSINESS PHONE:** 886-2-2627-7996

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1205

**As filed with the Securities and Exchange Commission on March 18, 2026**

**Registration No. 333-** 

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**GORILLA TECHNOLOGY GROUP INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **98-1685516** |
| (State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization) | Identification No.) |

---

---

| | |
|:---|:---|
| **Gorilla Technology Group Inc.**<br>**64 North Row**<br>**London, United Kingdom** | <br>**W1K 7DA** |
| (Address of principal executive offices) | (Zip Code) |

---

**Gorilla Technology Group Inc. 2023 Omnibus Incentive Plan**

(Full titles of the plans)

**Puglisi & Associates**

**850 Library Avenue, Suite 204**

**Newark, DE 19715**

(Name and address of agent for service)

**(302) 738-6680**

(Telephone number, including area code, of agent for service)

Copies to:

**Stephen C. Ashley, Esq.<br> Pillsbury Winthrop Shaw Pittman LLP<br> 31 W. 52nd Street<br> New York, NY, 10019<br> (212) 858-1000**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☐ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registration Statement shall become effective upon filing in accordance with Rule 462 under the Securities Act.**

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 is being filed by Gorilla Technology Group Inc. (the "Registrant") with the Securities and Exchange Commission (the "SEC") to register additional shares of the Registrant's Ordinary Shares, par value $0.001 per share, for issuance under the Registrant's 2023 Omnibus Incentive Plan (the "Plan"). The Registrant previously registered certain of its Ordinary Shares for issuance under the Plan under the Registrant's Registration Statement on Form S-8 filed with the SEC on November 27, 2023 (File No. 333-275749) (the "Prior Registration Statement"). Pursuant to General Instruction E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the Prior Registration Statement.

Pursuant to the terms of the Plan (as previously approved by the Registrant's shareholders), the number of shares reserved for issuance under the Plan was automatically increased by (a) 378,254 Ordinary Shares as of January 1, 2024, (b) 902,906 Ordinary Shares as of January 1, 2025 and (c) 1,313,489 Ordinary Shares as of January 1, 2026 (collectively, the "Automatic Plan Increases"). In addition to the Automatic Plan Increases, on March 5, 2026, after reviewing the Registrant's compensation program and its emphasis on linking employee compensation to creation of shareholder value, the Registrant's Board of Directors amended the Plan to increase the number of Ordinary Shares that may be offered or sold to participants under the Plan by 200,000 Ordinary Shares (the "March 2026 Increase"). The Ordinary Shares subject to the Automatic Plan Increases and the March 2026 Increase have not been previously registered.

**PART II<br>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference**.

The following documents have been filed by the registrant with the Commission and are incorporated herein by reference:

● the Registrant's Annual Report on [Form 20-F](https://www.sec.gov/ix?doc=/Archives/edgar/data/1903145/000121390025037703/ea0239609-20f_gorilla.htm) filed with the SEC on April 30, 2025, which Annual Report contains the audited financial statements for the Registrant's fiscal year ending December 31, 2024;

● the Registrant's Reports of Foreign Private Issuer on Form 6-K filed with the SEC on [July 2, 2025](https://www.sec.gov/Archives/edgar/data/1903145/000121390025061069/ea0248075-6k_gorilla.htm) , [August 14, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/1903145/000121390025076084/ea0250528-6k_gorilla.htm) (with respect to Exhibit 99.8) and [November 4, 2025](https://www.sec.gov/Archives/edgar/data/1903145/000121390025105612/ea0262597-6k_gorilla.htm) ; and

● the description of the Registrant's Ordinary Shares contained in [Exhibit 2.1](https://www.sec.gov/Archives/edgar/data/1903145/000121390024043724/ea020523501ex2-1_gorilla.htm) of the Registrant's Annual Report on [Form 20-F](https://www.sec.gov/ix?doc=/Archives/edgar/data/1903145/000121390024043724/ea0205235-20f_gorilla.htm) filed with the SEC on May 15, 2024, including any amendments or reports filed for the purpose of updating such description.

Except to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, all documents subsequently filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits**.

---

| | |
|:---|:---|
| **Exhibit<br> Number** | **Description** |
| 5.1 | [Opinion of Travers Thorp Alberga.](ea028212301ex5-1.htm) |
| 23.1 | [Consent of PricewaterhouseCoopers, Taiwan, former independent registered public accounting firm for Gorilla.](ea028212301ex23-1.htm) |
| 23.2 | [Consent of Marcum Asia CPAs LLP, independent registered public accounting firm for Gorilla.](ea028212301ex23-2.htm) |
| 23.3 | [Consent of Travers Thorp Alberga (included in Exhibit 5.1).](ea028212301ex5-1.htm) |
| 24.1 | [Power of Attorney (contained on the signature page hereto)](#p_001) |
| 107.1 | [Filing fee table](ea028212301ex-fee.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in London, United Kingdom, on the 18th day of March, 2026.

---

| | |
|:---|:---|
| GORILLA TECHNOLOGY GROUP INC. | GORILLA TECHNOLOGY GROUP INC. |
| /s/ Jayesh Chandan | /s/ Jayesh Chandan |
| Name: | Jayesh Chandan |
| Title: | Chairman and Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each of the undersigned constitutes and appoints each of Jayesh Chandan and Bruce Bower, and each of them, his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement on Form S-8 and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of said attorneys-in-fact and agents, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-facts and agents, or his or her substitutes or resubstitutes, or any of them, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Jayesh Chandan | Chief Executive Officer, Chairman and Director | March 11, 2026 |
| Jayesh Chandan | (Principal Executive Officer) |  |
| /s/ Bruce Bower | Chief Financial Officer | March 11, 2026 |
| Bruce Bower | (Principal Financial Officer and <br> Principal Accounting Officer) |  |
| /s/ Evan Medeiros | Director | March 11, 2026 |
| Evan Medeiros |  |  |
| /s/ Keith Levy | Director | March 11, 2026 |
| Keith Levy |  |  |
| /s/ Ruth Kelly | Director | March 11, 2026 |
| Ruth Kelly |  |  |
| /s/ Thomas Sennhauser | Director | March 11, 2026 |
| Thomas Sennhauser |  |  |
| /s/ Gregg Walker | Director | March 11, 2026 |
| Gregg Walker |  |  |

---

**AUTHORIZED REPRESENTATIVE**

Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Gorilla Technology Group Inc., has signed this registration statement in the City of Newark, State of Delaware, on the 18th day of March, 2026.

---

| | |
|:---|:---|
| **Puglisi & Associates** | **Puglisi & Associates** |
| By: | /s/ Donald J. Puglisi |
| Name: | Donald J. Puglisi |
| Title: | Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ea028212301_ex5-1img1.jpg)

---

| | |
|:---|:---|
| **Office:** | +852 2801 6066 |
| **Mobile:** | +852 9718 8740 |
| **Email:** | rthorp@tta.lawyer |

---

To: Gorilla Technology Group Inc. <br> 64 North Row <br> London, United Kingdom W1K 7DA

18 March 2026

Dear Sirs

**Re: Gorilla Technology Group Inc.**

We have examined the Registration Statement on Form S-8 to be filed by Gorilla Technology Group Inc., a Cayman Islands exempted company incorporated with limited liability (the "**Registrant**"), with the Securities and Exchange Commission (the "**Registration Statement**"), relating to the registration under the Securities Act of 1933, as amended, of a total amount of 3,794,649 ordinary shares, par value $0.001 per share ("**Ordinary Shares**"), of the Registrant that may be issued and sold under the Gorilla Technology Group Inc. 2023 Omnibus Incentive Plan (the "**2023 Plan**").

The number of shares initially reserved for issuance under the 2023 Plan was 1,000,000 (as adjusted to reflect the reverse stock split), and such number was automatically increased by (a) 378,254 Ordinary Shares as of 1 January 2024, (b) 902,906 Ordinary Shares as of 1 January 2025 and (c) 1,313,489 Ordinary Shares as of 1 January 2026, and then on 5 March 2026 the Registrant's Board of Directors amended the 2023 Plan to increase the number of Ordinary Shares that may be offered or sold to participants under the 2023 Plan by 200,000 Ordinary Shares (together the "**Shares**").

As Cayman Islands counsel to the Registrant, we have examined the corporate authorisations of the Registrant in connection with the 2023 Plan and the issue of the Shares by the Registrant and have assumed that the Shares will be issued in accordance with the 2023 Plan and the board resolutions authorizing the issue thereof.

It is our opinion that the Shares to be issued by the Registrant have been duly and validly authorised, and when issued, sold and paid for in the manner described in the 2023 Plan and in accordance with the relevant resolutions adopted by the Board of Directors of the Registrant (or any committee to whom the Board of Directors have delegated their powers with respect to administration of the Plans) and when appropriate entries have been made in the Register of Members of the Registrant, will be legally issued, fully paid and nonassessable.

We consent to the use of this opinion as an exhibit to the Registration Statement and further consent to all references to us in the Registration Statement and any amendments thereto.

Yours faithfully

**TRAVERS THORP ALBERGA**

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Gorilla Technology Group Inc. of our report dated April 28, 2023 relating to the financial statements, which appears in Gorilla Technology Group Inc.'s Annual Report on Form 20-F for the year ended December 31, 2024.

---

| |
|:---|
| /s/ PricewaterhouseCoopers, Taiwan |
| Taipei, Taiwan |
| Republic of China |
| March 18, 2026 |

---

## Exhibit 23.2

**Exhibit 23.2**

![](ea028212301_ex23-2img1.jpg)

**INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**'**S CONSENT**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 30, 2025 relating to the financial statements appearing in the Annual Report on Form 20-F of Gorilla Technology Group Inc. for the year ended December 31, 2024.

---

| |
|:---|
| /s/ Marcum Asia CPAs LLP |
| Marcum Asia CPAs LLP |
| **New York, NY** |
| **March 18, 2026** |

---

NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001

Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Gorilla Technology Group Inc.**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Ordinary Shares, $0.001 par value per share | (1) | 457(a) | 2794649 | $11.21 | $31328015.29 | 0.0001381 | $4326.40 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $31328015.29 |  | 4326.40 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $4326.40 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) of the Securities Act of 1933 (the "Securities Act"), this registration statement on Form S-8 (this "Registration Statement") also covers any additional securities that may be offered or become issuable pursuant to the plans described herein in connection with any stock split, stock dividend, recapitalization or any other similar transaction effected without receipt of consideration, which results in an increase in the number of the Registrant's outstanding ordinary shares, $0.001 par value per share ("Ordinary Shares"). Represents Ordinary Shares reserved for issuance under the Gorilla Technology Group Inc. 2023 Omnibus Incentive Plan as of the date of this Registration Statement. Estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purposes of calculating the registration fee on the basis of $11.21, which is based on the average of the high and low prices of the Registrant's Ordinary Shares as reported on the Nasdaq Capital Market on March 13, 2026.