Episil-Precision 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
Revenue	3,892	4,107	4,237	5,900	5,043
Revenue Growth (YoY)	-5.25%	-3.05%	-28.19%	16.98%	24.86%
Cost of Revenue	3,585	3,725	3,741	4,798	4,317
Gross Profit	306.5	382.01	495.47	1,102	726.43
Selling, General & Admin	231.97	236.9	224.16	246.99	193.8
Research & Development	56.78	72.14	88.35	70.09	68.52
Operating Expenses	288.75	309.05	312.5	317.08	262.32
Operating Income	17.75	72.96	182.97	784.8	464.11
Interest Expense	-24.24	-23.45	-31.77	-21.05	-12.57
Interest & Investment Income	33.41	37.42	30.78	14.06	4.96
Currency Exchange Gain (Loss)	-27.6	18.45	-8.74	46.77	-7.19
Other Non Operating Income (Expenses)	28.13	29.23	30.78	30.09	31.36
EBT Excluding Unusual Items	27.45	134.62	204.02	854.67	480.67
Gain (Loss) on Sale of Assets	1.66	183.29	1.6	-	-
Pretax Income	29.11	317.91	205.62	854.67	480.67
Income Tax Expense	8.69	53.3	41.58	173.39	100.14
Net Income	20.42	264.61	164.04	681.27	380.53
Net Income to Common	20.42	264.61	164.04	681.27	380.53
Net Income Growth	-92.28%	61.31%	-75.92%	79.03%	1381.07%
Shares Outstanding (Basic)	289	289	289	287	281
Shares Outstanding (Diluted)	289	289	289	291	282
Shares Change (YoY)	-0.17%	0.07%	-0.75%	3.37%	1.84%
EPS (Basic)	0.07	0.92	0.57	2.38	1.35
EPS (Diluted)	0.07	0.92	0.57	2.36	1.35
EPS Growth	-92.37%	61.31%	-75.86%	74.45%	1400.00%
Free Cash Flow	43.15	-19.2	-55.02	684.83	517.62
Free Cash Flow Per Share	0.15	-0.07	-0.19	2.35	1.84
Dividend Per Share	0.500	0.500	0.500	2.000	1.200
Dividend Growth	-	-	-75.00%	66.67%	380.00%
Gross Margin	7.88%	9.30%	11.70%	18.68%	14.40%
Operating Margin	0.46%	1.78%	4.32%	13.30%	9.20%
Profit Margin	0.53%	6.44%	3.87%	11.55%	7.54%
Free Cash Flow Margin	1.11%	-0.47%	-1.30%	11.61%	10.26%
EBITDA	397.69	492.63	671.72	1,229	922.05
EBITDA Margin	10.22%	11.99%	15.86%	20.83%	18.28%
D&A For EBITDA	379.94	419.67	488.75	444.35	457.93
EBIT	17.75	72.96	182.97	784.8	464.11
EBIT Margin	0.46%	1.78%	4.32%	13.30%	9.20%
Effective Tax Rate	29.86%	16.77%	20.22%	20.29%	20.83%

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