uPI Semiconductor 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	4,581	3,698	3,037	6,085	5,951
Revenue Growth (YoY)	23.89%	21.75%	-50.08%	2.25%	41.71%
Cost of Revenue	2,986	2,579	2,203	3,593	3,458
Gross Profit	1,596	1,119	834.68	2,492	2,493
Selling, General & Admin	361.92	461.73	370.15	506.92	462.11
Research & Development	565.9	523.27	495.22	672.83	667.77
Operating Expenses	927.82	984.99	865.37	1,180	1,130
Operating Income	667.8	134.42	-30.69	1,312	1,363
Interest Expense	-37.6	-20.99	-	-0.42	-3.2
Interest & Investment Income	266.13	190.05	84.61	42.13	4.25
Currency Exchange Gain (Loss)	-125.71	118.7	-15.82	120.19	-10.14
Other Non Operating Income (Expenses)	62.86	-145.32	33.18	15.77	6.19
EBT Excluding Unusual Items	833.47	276.87	71.28	1,490	1,360
Gain (Loss) on Sale of Assets	-	-	-0.01	-	49.76
Other Unusual Items	-	-	0.02	-	-
Pretax Income	833.47	276.87	71.29	1,490	1,410
Income Tax Expense	140.79	46.87	20.7	330.55	297.03
Net Income	692.69	229.99	50.6	1,159	1,113
Net Income to Common	692.69	229.99	50.6	1,159	1,113
Net Income Growth	201.18%	354.58%	-95.64%	4.12%	154.40%
Shares Outstanding (Basic)	105	95	81	78	71
Shares Outstanding (Diluted)	113	97	84	85	79
Shares Change (YoY)	16.59%	14.81%	-0.11%	7.60%	7.77%
EPS (Basic)	6.58	2.42	0.63	14.85	15.75
EPS (Diluted)	6.40	2.37	0.60	13.72	14.17
EPS Growth	169.90%	295.00%	-95.63%	-3.18%	136.17%
Free Cash Flow	931.03	1,233	62.75	1,020	948.87
Free Cash Flow Per Share	8.24	12.72	0.74	12.07	12.08
Dividend Per Share	4.600	1.700	2.500	9.960	7.490
Dividend Growth	170.59%	-32.00%	-74.90%	32.98%	399.33%
Gross Margin	34.83%	30.27%	27.48%	40.95%	41.90%
Operating Margin	14.58%	3.64%	-1.01%	21.56%	22.91%
Profit Margin	15.12%	6.22%	1.67%	19.05%	18.71%
Free Cash Flow Margin	20.32%	33.34%	2.07%	16.76%	15.95%
EBITDA	768.96	234.09	65.4	1,399	1,449
EBITDA Margin	16.79%	6.33%	2.15%	22.99%	24.35%
D&A For EBITDA	101.15	99.66	96.09	87.29	85.88
EBIT	667.8	134.42	-30.69	1,312	1,363
EBIT Margin	14.58%	3.64%	-1.01%	21.56%	22.91%
Effective Tax Rate	16.89%	16.93%	29.03%	22.19%	21.06%

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