Ching Chan Optical Technology Co., Ltd. (TPEX:2070)

TPEX:2070 Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	656.22	715.43	622.33	603.57	596.52	468.35
Revenue Growth (YoY)	-12.21%	14.96%	3.11%	1.18%	27.37%	-22.73%
Cost of Revenue	335.14	341.75	301.64	331.64	297.01	339.06
Gross Profit	321.08	373.68	320.69	271.93	299.51	129.29
Selling, General & Admin	197.79	207.25	186.79	166.82	149.02	132.45
Research & Development	32.69	33.38	41.04	40.7	33.54	32.25
Operating Expenses	232.04	242.53	227.09	207.73	182.19	162.58
Operating Income	89.03	131.15	93.6	64.2	117.32	-33.29
Interest Expense	-4.68	-4.15	-2.58	-3.57	-5.37	-6.98
Interest & Investment Income	10.18	3.69	2.92	4	4.83	5.09
Currency Exchange Gain (Loss)	-3.96	7.98	-1.51	13.79	-5.14	0.12
Other Non Operating Income (Expenses)	2.6	1.11	6.32	32.6	0.78	0.44
EBT Excluding Unusual Items	93.18	139.77	98.75	111.02	112.41	-34.62
Gain (Loss) on Sale of Investments	-5.1	-3.02	3.71	-1.88	5.02	1.25
Gain (Loss) on Sale of Assets	0.15	0.45	0.3	-0.17	0.27	-0.05
Asset Writedown	-	-	-	-	-	-44.15
Other Unusual Items	1.03	1.02	0	-	-	11.99
Pretax Income	89.26	138.22	102.76	108.97	117.7	-65.58
Income Tax Expense	19.69	31.96	22.1	25.95	22.48	-13.73
Net Income	69.57	106.26	80.66	83.02	95.23	-51.85
Net Income to Common	69.57	106.26	80.66	83.02	95.23	-51.85
Net Income Growth	-45.52%	31.74%	-2.84%	-12.82%	-	-
Shares Outstanding (Basic)	36	36	36	36	36	36
Shares Outstanding (Diluted)	36	36	36	36	36	36
Shares Change (YoY)	-0.18%	-0.29%	0.09%	-0.03%	0.61%	-2.90%
EPS (Basic)	1.94	2.97	2.25	2.32	2.66	-1.45
EPS (Diluted)	1.94	2.96	2.24	2.31	2.64	-1.45
EPS Growth	-45.28%	32.14%	-3.03%	-12.50%	-	-
Free Cash Flow	86.48	113.27	56.99	227.19	193.7	190.63
Free Cash Flow Per Share	2.41	3.15	1.58	6.31	5.38	5.33
Dividend Per Share	1.000	1.500	1.500	1.500	1.500	1.000
Dividend Growth	-60.00%	-	-	-	50.00%	-
Gross Margin	48.93%	52.23%	51.53%	45.05%	50.21%	27.61%
Operating Margin	13.57%	18.33%	15.04%	10.64%	19.67%	-7.11%
Profit Margin	10.60%	14.85%	12.96%	13.75%	15.96%	-11.07%
Free Cash Flow Margin	13.18%	15.83%	9.16%	37.64%	32.47%	40.70%
EBITDA	134	175.94	138.18	112.79	166.75	21.73
EBITDA Margin	20.42%	24.59%	22.20%	18.69%	27.95%	4.64%
D&A For EBITDA	44.96	44.8	44.58	48.59	49.43	55.02
EBIT	89.03	131.15	93.6	64.2	117.32	-33.29
EBIT Margin	13.57%	18.33%	15.04%	10.64%	19.67%	-7.11%
Effective Tax Rate	22.06%	23.12%	21.51%	23.82%	19.10%	-

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