ACULA Technology 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	691.33	728.09	627.81	764.8	798.99
Revenue Growth (YoY)	-5.05%	15.97%	-17.91%	-4.28%	53.18%
Cost of Revenue	559.55	579.95	520	632.79	678.42
Gross Profit	131.77	148.14	107.81	132.01	120.57
Selling, General & Admin	66.51	69.56	54.58	57.6	56.95
Research & Development	36.8	36.45	35.49	38.18	36.16
Operating Expenses	103.32	105.96	91.79	96.79	93.44
Operating Income	28.45	42.18	16.01	35.22	27.13
Interest Expense	-3.88	-1.51	-1.95	-2.53	-1.89
Interest & Investment Income	1.62	1.25	1.4	0.52	0.03
Currency Exchange Gain (Loss)	-	13.59	1.18	17.25	-3.4
Other Non Operating Income (Expenses)	-7.11	2.29	2.5	1.83	1.7
EBT Excluding Unusual Items	19.08	57.79	19.14	52.3	23.57
Gain (Loss) on Sale of Investments	-	1.15	0.07	-	-
Pretax Income	19.08	58.94	19.21	52.3	23.57
Income Tax Expense	3.37	12.2	4.31	11.99	4.93
Net Income	15.71	46.73	14.9	40.3	18.64
Net Income to Common	15.71	46.73	14.9	40.3	18.64
Net Income Growth	-66.38%	213.71%	-63.04%	116.26%	-
Shares Outstanding (Basic)	33	30	30	30	30
Shares Outstanding (Diluted)	34	31	30	31	30
Shares Change (YoY)	11.82%	0.21%	-0.24%	0.25%	0.31%
EPS (Basic)	0.47	1.54	0.49	1.33	0.61
EPS (Diluted)	0.46	1.53	0.49	1.32	0.61
EPS Growth	-69.96%	213.24%	-62.94%	116.32%	-
Free Cash Flow	-57.39	-124.9	32.42	71.06	-2.9
Free Cash Flow Per Share	-1.68	-4.09	1.06	2.33	-0.10
Dividend Per Share	-	0.409	0.134	0.267	0.149
Dividend Growth	-	205.83%	-50.00%	78.98%	-
Gross Margin	19.06%	20.35%	17.17%	17.26%	15.09%
Operating Margin	4.12%	5.79%	2.55%	4.61%	3.40%
Profit Margin	2.27%	6.42%	2.37%	5.27%	2.33%
Free Cash Flow Margin	-8.30%	-17.15%	5.17%	9.29%	-0.36%
EBITDA	35.34	46.71	20.15	39.16	30.5
EBITDA Margin	5.11%	6.42%	3.21%	5.12%	3.82%
D&A For EBITDA	6.89	4.54	4.14	3.93	3.37
EBIT	28.45	42.18	16.01	35.22	27.13
EBIT Margin	4.12%	5.79%	2.55%	4.61%	3.40%
Effective Tax Rate	17.65%	20.70%	22.44%	22.93%	20.92%

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