UPC Technology Income Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Operating Revenue	58,527	73,056	72,929	72,527	81,787
Other Revenue	239.14	264.16	267.49	293.08	155.37
Revenue	58,766	73,320	73,196	72,820	81,942
Revenue Growth (YoY)	-19.85%	0.17%	0.52%	-11.13%	57.99%
Cost of Revenue	57,582	73,497	70,989	72,476	76,804
Gross Profit	1,184	-176.32	2,207	344.01	5,139
Selling, General & Admin	2,641	2,497	2,409	2,722	2,685
Operating Expenses	2,641	2,499	2,405	2,717	2,691
Operating Income	-1,457	-2,676	-197.55	-2,373	2,448
Interest Expense	-455.91	-529.25	-401.94	-287.78	-233.69
Interest & Investment Income	57.7	474.84	463.05	598.93	405.15
Earnings From Equity Investments	0.25	0.38	0.69	0.13	0.01
Currency Exchange Gain (Loss)	-	-155.64	-78.36	-148.13	22.8
Other Non Operating Income (Expenses)	611.3	171.07	69.8	226.17	18.82
EBT Excluding Unusual Items	-1,244	-2,714	-144.31	-1,983	2,661
Gain (Loss) on Sale of Investments	-	0.25	0.43	0.16	0.05
Gain (Loss) on Sale of Assets	-	0.62	-12.69	-5.87	107.85
Asset Writedown	4.11	-	-	-	-
Other Unusual Items	-	-0.09	0.04	-	-
Pretax Income	-1,239	-2,714	-156.54	-1,722	2,769
Income Tax Expense	314.12	-329.72	126.29	-486	621.41
Net Income	-1,554	-2,384	-282.83	-1,236	2,147
Net Income to Common	-1,554	-2,384	-282.83	-1,236	2,147
Net Income Growth	-	-	-	-	0.62%
Shares Outstanding (Basic)	1,328	1,328	1,320	1,313	1,297
Shares Outstanding (Diluted)	1,328	1,328	1,320	1,313	1,324
Shares Change (YoY)	-0.03%	0.59%	0.56%	-0.84%	0.30%
EPS (Basic)	-1.17	-1.79	-0.21	-0.94	1.66
EPS (Diluted)	-1.17	-1.79	-0.21	-0.94	1.62
Free Cash Flow	643.2	827.5	-1,948	-1,295	-2,063
Free Cash Flow Per Share	0.48	0.62	-1.48	-0.99	-1.56
Dividend Per Share	-	0.150	0.200	0.200	1.000
Dividend Growth	-	-25.00%	-	-80.00%	-
Gross Margin	2.02%	-0.24%	3.02%	0.47%	6.27%
Operating Margin	-2.48%	-3.65%	-0.27%	-3.26%	2.99%
Profit Margin	-2.64%	-3.25%	-0.39%	-1.70%	2.62%
Free Cash Flow Margin	1.09%	1.13%	-2.66%	-1.78%	-2.52%
EBITDA	439.41	-933.07	1,592	-646.58	4,143
EBITDA Margin	0.75%	-1.27%	2.18%	-0.89%	5.06%
D&A For EBITDA	1,896	1,743	1,790	1,726	1,695
EBIT	-1,457	-2,676	-197.55	-2,373	2,448
EBIT Margin	-2.48%	-3.65%	-0.27%	-3.26%	2.99%
Effective Tax Rate	-	-	-	-	22.44%
Revenue as Reported	58,766	73,320	73,196	72,820	81,942

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.