Episil-Precision Income Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Revenue	3,802	4,107	4,237	5,900	5,043	4,039
Revenue Growth (YoY)	-8.59%	-3.05%	-28.19%	16.98%	24.86%	4.78%
Cost of Revenue	3,548	3,725	3,741	4,798	4,317	3,795
Gross Profit	253.42	382.01	495.47	1,102	726.43	243.96
Selling, General & Admin	231.47	236.9	224.16	246.99	193.8	171.14
Research & Development	54.89	72.14	88.35	70.09	68.52	61.34
Operating Expenses	286.36	309.05	312.5	317.08	262.32	232.47
Operating Income	-32.94	72.96	182.97	784.8	464.11	11.49
Interest Expense	-23.53	-23.45	-31.77	-21.05	-12.57	-18.95
Interest & Investment Income	36.09	37.42	30.78	14.06	4.96	3.84
Currency Exchange Gain (Loss)	-20.68	18.45	-8.74	46.77	-7.19	-14.44
Other Non Operating Income (Expenses)	29.64	29.23	30.78	30.09	31.36	28.02
EBT Excluding Unusual Items	-11.41	134.62	204.02	854.67	480.67	9.96
Gain (Loss) on Sale of Assets	1.39	183.29	1.6	-	-	9.9
Pretax Income	-10.02	317.91	205.62	854.67	480.67	19.86
Income Tax Expense	-12.51	53.3	41.58	173.39	100.14	-5.83
Net Income	2.48	264.61	164.04	681.27	380.53	25.69
Net Income to Common	2.48	264.61	164.04	681.27	380.53	25.69
Net Income Growth	-99.11%	61.31%	-75.92%	79.03%	1381.07%	145.21%
Shares Outstanding (Basic)	289	289	289	287	281	277
Shares Outstanding (Diluted)	289	289	289	291	282	277
Shares Change (YoY)	-0.08%	0.07%	-0.75%	3.37%	1.84%	0.73%
EPS (Basic)	0.01	0.92	0.57	2.38	1.35	0.09
EPS (Diluted)	0.01	0.92	0.57	2.36	1.35	0.09
EPS Growth	-99.11%	61.31%	-75.86%	74.45%	1400.00%	135.70%
Free Cash Flow	-345.44	-19.2	-55.02	684.83	517.62	411.65
Free Cash Flow Per Share	-1.20	-0.07	-0.19	2.35	1.84	1.49
Dividend Per Share	0.500	0.500	0.500	2.000	1.200	0.250
Dividend Growth	-	-	-75.00%	66.67%	380.00%	-
Gross Margin	6.67%	9.30%	11.70%	18.68%	14.40%	6.04%
Operating Margin	-0.87%	1.78%	4.32%	13.30%	9.20%	0.28%
Profit Margin	0.07%	6.44%	3.87%	11.55%	7.54%	0.64%
Free Cash Flow Margin	-9.09%	-0.47%	-1.30%	11.61%	10.26%	10.19%
EBITDA	342.6	492.63	671.72	1,229	922.05	468.09
EBITDA Margin	9.01%	11.99%	15.86%	20.83%	18.28%	11.59%
D&A For EBITDA	375.54	419.67	488.75	444.35	457.93	456.6
EBIT	-32.94	72.96	182.97	784.8	464.11	11.49
EBIT Margin	-0.87%	1.78%	4.32%	13.30%	9.20%	0.28%
Effective Tax Rate	-	16.77%	20.22%	20.29%	20.83%	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.