Lianyou Metals 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	1,406	1,099	916.37	598.86	400.61
Revenue Growth (YoY)	27.90%	19.92%	53.02%	49.48%	7.56%
Cost of Revenue	972.97	967.38	834.55	430.81	280.47
Gross Profit	432.57	131.53	81.82	168.05	120.15
Selling, General & Admin	114.62	62.69	56.43	49.1	34.29
Research & Development	8.63	5.95	9.62	8.77	3.65
Operating Expenses	123.3	68.65	66.09	57.87	37.94
Operating Income	309.26	62.88	15.74	110.18	82.21
Interest Expense	-28.07	-16.21	-17.45	-6.69	-5.65
Interest & Investment Income	7	6.28	1.25	0.1	0.03
Currency Exchange Gain (Loss)	-	11.26	0.45	-7.52	3.67
Other Non Operating Income (Expenses)	15.26	1.72	1.76	1.43	0.55
EBT Excluding Unusual Items	303.46	65.92	1.75	97.5	80.79
Gain (Loss) on Sale of Assets	-	-	-0.35	-0.16	-2.42
Other Unusual Items	-	-	-	-	0.02
Pretax Income	303.46	65.92	1.4	97.34	78.39
Income Tax Expense	62.21	7.23	-2.61	18.88	15.92
Net Income	241.24	58.7	4.01	78.46	62.47
Net Income to Common	241.24	58.7	4.01	78.46	62.47
Net Income Growth	311.00%	1364.86%	-94.89%	25.59%	13.58%
Shares Outstanding (Basic)	44	42	39	37	33
Shares Outstanding (Diluted)	45	43	39	37	33
Shares Change (YoY)	4.04%	10.51%	4.73%	14.13%	50.98%
EPS (Basic)	5.45	1.39	0.10	2.11	1.91
EPS (Diluted)	5.37	1.36	0.10	2.10	1.91
EPS Growth	294.71%	1218.07%	-95.09%	9.97%	-24.73%
Free Cash Flow	-581.79	-506.73	-298.96	-132.99	-68.92
Free Cash Flow Per Share	-12.95	-11.74	-7.65	-3.56	-2.11
Dividend Per Share	-	0.162	0.072	0.195	-
Dividend Growth	-	124.07%	-62.85%	-	-
Gross Margin	30.78%	11.97%	8.93%	28.06%	29.99%
Operating Margin	22.00%	5.72%	1.72%	18.40%	20.52%
Profit Margin	17.16%	5.34%	0.44%	13.10%	15.59%
Free Cash Flow Margin	-41.39%	-46.11%	-32.62%	-22.21%	-17.20%
EBITDA	387.13	107.22	53.76	138.24	97.24
EBITDA Margin	27.54%	9.76%	5.87%	23.08%	24.27%
D&A For EBITDA	77.87	44.33	38.03	28.06	15.04
EBIT	309.26	62.88	15.74	110.18	82.21
EBIT Margin	22.00%	5.72%	1.72%	18.40%	20.52%
Effective Tax Rate	20.50%	10.96%	-	19.40%	20.30%

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