ETREND Hightech 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	281.28	314.52	399.51	368.37	438.04	386.74
Revenue Growth (YoY)	-15.81%	-21.27%	8.45%	-15.90%	13.27%	7.47%
Cost of Revenue	191.71	198.04	224.26	229.86	259.04	235.41
Gross Profit	89.57	116.49	175.26	138.52	179	151.32
Selling, General & Admin	38.96	41.46	44.7	41.08	46.92	41.43
Research & Development	6.95	6.33	6.85	6.31	9.36	9.85
Operating Expenses	45.91	47.78	51.55	47.38	56.28	51.27
Operating Income	43.67	68.7	123.7	91.13	122.72	100.05
Interest Expense	-0.05	-0.07	-0.56	-1.08	-0.28	-0.05
Interest & Investment Income	2.34	5.43	3.19	4.96	6.39	0.39
Currency Exchange Gain (Loss)	0.16	4.05	-0.72	2.89	-0.02	-1.03
Other Non Operating Income (Expenses)	0.78	0.76	0.72	1.34	0.21	0.42
EBT Excluding Unusual Items	46.89	78.86	126.34	99.24	129.02	99.79
Gain (Loss) on Sale of Assets	-	-	-	-	0.23	-
Other Unusual Items	-	-	-	0	-	-
Pretax Income	46.89	78.86	126.34	99.24	129.25	99.79
Income Tax Expense	9.3	15.51	24.29	19.11	24.47	20.03
Net Income	37.59	63.35	102.05	80.14	104.78	79.75
Net Income to Common	37.59	63.35	102.05	80.14	104.78	79.75
Net Income Growth	-47.06%	-37.92%	27.34%	-23.52%	31.38%	29.61%
Shares Outstanding (Basic)	34	34	34	34	34	34
Shares Outstanding (Diluted)	34	34	34	35	35	35
Shares Change (YoY)	-0.21%	-0.21%	-0.38%	-0.02%	-0.38%	0.10%
EPS (Basic)	1.11	1.87	3.01	2.36	3.09	2.35
EPS (Diluted)	1.10	1.85	2.97	2.32	3.03	2.30
EPS Growth	-46.81%	-37.71%	28.02%	-23.43%	31.74%	29.21%
Free Cash Flow	55.15	108.08	145.75	148.42	-62.75	90.07
Free Cash Flow Per Share	1.61	3.15	4.24	4.30	-1.82	2.60
Dividend Per Share	1.800	1.800	2.700	2.100	2.600	2.000
Dividend Growth	-33.33%	-33.33%	28.57%	-19.23%	30.00%	17.65%
Gross Margin	31.85%	37.04%	43.87%	37.60%	40.86%	39.13%
Operating Margin	15.52%	21.84%	30.96%	24.74%	28.02%	25.87%
Profit Margin	13.36%	20.14%	25.54%	21.75%	23.92%	20.62%
Free Cash Flow Margin	19.61%	34.36%	36.48%	40.29%	-14.32%	23.29%
EBITDA	100.29	130.31	193.88	170.93	206.35	176.79
EBITDA Margin	35.65%	41.43%	48.53%	46.40%	47.11%	45.71%
D&A For EBITDA	56.62	61.6	70.18	79.8	83.63	76.74
EBIT	43.67	68.7	123.7	91.13	122.72	100.05
EBIT Margin	15.52%	21.84%	30.96%	24.74%	28.02%	25.87%
Effective Tax Rate	19.84%	19.67%	19.23%	19.25%	18.93%	20.08%

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