Lianyou Metals 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	1,057	1,099	916.37	598.86	400.61	372.47
Revenue Growth (YoY)	-9.96%	19.92%	53.02%	49.48%	7.56%	-
Cost of Revenue	859.92	967.38	834.55	430.81	280.47	287.53
Gross Profit	196.68	131.53	81.82	168.05	120.15	84.94
Selling, General & Admin	85.56	62.69	56.43	49.1	34.29	25.31
Research & Development	7.38	5.95	9.62	8.77	3.65	-
Operating Expenses	92.98	68.65	66.09	57.87	37.94	25.31
Operating Income	103.7	62.88	15.74	110.18	82.21	59.63
Interest Expense	-26.34	-16.21	-17.45	-6.69	-5.65	-4.9
Interest & Investment Income	8.09	6.28	1.25	0.1	0.03	0.03
Currency Exchange Gain (Loss)	11.49	11.26	0.45	-7.52	3.67	11.53
Other Non Operating Income (Expenses)	1.56	1.72	1.76	1.43	0.55	4.18
EBT Excluding Unusual Items	98.5	65.92	1.75	97.5	80.79	70.47
Gain (Loss) on Sale of Assets	-	-	-0.35	-0.16	-2.42	-0.44
Other Unusual Items	-	-	-	-	0.02	-
Pretax Income	98.5	65.92	1.4	97.34	78.39	70.02
Income Tax Expense	16.71	7.23	-2.61	18.88	15.92	15.02
Net Income	81.8	58.7	4.01	78.46	62.47	55
Net Income to Common	81.8	58.7	4.01	78.46	62.47	55
Net Income Growth	22.09%	1364.86%	-94.89%	25.59%	13.58%	-
Shares Outstanding (Basic)	43	42	39	37	33	22
Shares Outstanding (Diluted)	44	43	39	37	33	22
Shares Change (YoY)	4.90%	10.51%	4.73%	14.13%	50.98%	-
EPS (Basic)	1.89	1.39	0.10	2.11	1.91	2.55
EPS (Diluted)	1.85	1.36	0.10	2.10	1.91	2.54
EPS Growth	15.71%	1218.07%	-95.09%	9.97%	-24.73%	-
Free Cash Flow	-444.15	-506.73	-298.96	-132.99	-68.92	-99.43
Free Cash Flow Per Share	-10.08	-11.74	-7.65	-3.56	-2.11	-4.59
Dividend Per Share	0.162	0.162	0.072	0.195	-	-
Dividend Growth	124.07%	124.07%	-62.85%	-	-	-
Gross Margin	18.61%	11.97%	8.93%	28.06%	29.99%	22.80%
Operating Margin	9.81%	5.72%	1.72%	18.40%	20.52%	16.01%
Profit Margin	7.74%	5.34%	0.44%	13.10%	15.59%	14.77%
Free Cash Flow Margin	-42.04%	-46.11%	-32.62%	-22.21%	-17.20%	-26.69%
EBITDA	168.74	107.22	53.76	138.24	97.24	73.05
EBITDA Margin	15.97%	9.76%	5.87%	23.08%	24.27%	19.61%
D&A For EBITDA	65.04	44.33	38.03	28.06	15.04	13.42
EBIT	103.7	62.88	15.74	110.18	82.21	59.63
EBIT Margin	9.81%	5.72%	1.72%	18.40%	20.52%	16.01%
Effective Tax Rate	16.96%	10.96%	-	19.40%	20.30%	21.45%

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