Changchun UP Optotech Co.,Ltd. (SHE:002338)

Changchun UP Optotech Income Statement

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Operating Revenue	736.05	737.74	769.98	622.58	545.59	437.4
Other Revenue	5.35	7.74	3.47	4.48	1.26	3.34
Revenue	741.4	745.48	773.45	627.06	546.85	440.75
Revenue Growth (YoY)	-5.30%	-3.62%	23.34%	14.67%	24.07%	9.59%
Cost of Revenue	489.89	490.95	505.03	439.83	388.05	303.54
Gross Profit	251.51	254.53	268.42	187.24	158.8	137.21
Selling, General & Admin	108.72	111.55	133.96	98.89	87.92	74.7
Research & Development	73.99	75.36	69.66	47.49	55.43	47.88
Other Operating Expenses	9.75	-2.09	-32.35	1.36	-22.29	3.71
Operating Expenses	213.06	202.88	178.52	148.78	120.76	117.06
Operating Income	38.45	51.65	89.91	38.45	38.04	20.15
Interest Expense	-9.4	-8.42	-6.71	-1.61	-0.62	-0.01
Interest & Investment Income	47.11	46.68	44.05	51.25	1.1	20.61
Currency Exchange Gain (Loss)	-0.05	-0.05	-0.29	0.22	0.45	-0.11
Other Non Operating Income (Expenses)	-0.41	-0.38	-0.62	-1.2	-0.62	-3.71
EBT Excluding Unusual Items	75.69	89.48	126.34	87.1	38.34	36.92
Gain (Loss) on Sale of Investments	-	-	-	0.11	-4.63	-0.56
Gain (Loss) on Sale of Assets	-0.02	-0.17	-0.01	0.01	0.01	-0.17
Other Unusual Items	28.37	18.82	0.72	14.28	19.31	18.72
Pretax Income	104.04	108.12	127.06	101.5	53.03	54.91
Income Tax Expense	1.05	1.63	3.79	-2.37	1.92	2.39
Earnings From Continuing Operations	103	106.49	123.27	103.86	51.1	52.51
Minority Interest in Earnings	-39.82	-40.07	-36.63	-22.06	-4.45	-3.46
Net Income	63.18	66.42	86.64	81.8	46.66	49.06
Net Income to Common	63.18	66.42	86.64	81.8	46.66	49.06
Net Income Growth	-6.73%	-23.33%	5.91%	75.32%	-4.89%	1.60%
Shares Outstanding (Basic)	234	237	241	241	246	245
Shares Outstanding (Diluted)	234	237	241	241	246	245
Shares Change (YoY)	-3.25%	-1.43%	0.03%	-2.03%	0.11%	1.60%
EPS (Basic)	0.27	0.28	0.36	0.34	0.19	0.20
EPS (Diluted)	0.27	0.28	0.36	0.34	0.19	0.20
EPS Growth	-3.60%	-22.22%	5.88%	78.95%	-5.00%	-
Free Cash Flow	18.78	-47.27	41.26	29.54	19.68	38.68
Free Cash Flow Per Share	0.08	-0.20	0.17	0.12	0.08	0.16
Dividend Per Share	0.060	0.070	0.025	0.010	0.040	0.080
Dividend Growth	71.43%	180.00%	150.00%	-75.00%	-50.00%	60.00%
Gross Margin	33.92%	34.14%	34.71%	29.86%	29.04%	31.13%
Operating Margin	5.18%	6.93%	11.62%	6.13%	6.96%	4.57%
Profit Margin	8.52%	8.91%	11.20%	13.05%	8.53%	11.13%
Free Cash Flow Margin	2.53%	-6.34%	5.33%	4.71%	3.60%	8.78%
EBITDA	84.82	97.45	133.91	70.16	63.78	45.3
EBITDA Margin	11.44%	13.07%	17.31%	11.19%	11.66%	10.28%
D&A For EBITDA	46.37	45.79	44	31.71	25.74	25.15
EBIT	38.45	51.65	89.91	38.45	38.04	20.15
EBIT Margin	5.18%	6.93%	11.62%	6.13%	6.96%	4.57%
Effective Tax Rate	1.01%	1.51%	2.98%	-	3.63%	4.36%
Revenue as Reported	741.4	745.48	773.45	627.06	546.85	440.75
Advertising Expenses	-	1.7	2.14	0.34	0.85	0.62

Source: S&P Global Market Intelligence. Standard template. Financial Sources.