Bright Sheland International Co., Ltd. (TPEX:4556)

TPEX:4556 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	654.78	699.42	603.59	699.34	590.7	509.12
Revenue Growth (YoY)	-3.05%	15.88%	-13.69%	18.39%	16.02%	1.72%
Cost of Revenue	405.31	458.78	370.37	448.75	379.6	304.57
Gross Profit	249.47	240.64	233.23	250.6	211.1	204.56
Selling, General & Admin	191.21	190.96	184.51	183.47	168.55	157.52
Research & Development	9.35	8.94	7.2	5.34	9.9	17.1
Operating Expenses	199.84	199.45	195.03	191.69	179.69	175.83
Operating Income	49.64	41.19	38.2	58.91	31.42	28.72
Interest Expense	-13.5	-12.75	-18.47	-20.03	-16.93	-6.39
Interest & Investment Income	1.22	1.45	2.3	1.16	0.19	0.21
Earnings From Equity Investments	2.69	-0.16	0.21	0.12	-0.15	-0.02
Currency Exchange Gain (Loss)	-2.46	2.07	-0.75	3.85	5.16	1.09
Other Non Operating Income (Expenses)	5.32	2.71	2.5	5.89	1.58	2.8
EBT Excluding Unusual Items	42.91	34.5	23.99	49.9	21.28	26.41
Gain (Loss) on Sale of Investments	-	-	-0.01	-0.02	-	-0.02
Gain (Loss) on Sale of Assets	-0.38	-1.36	0.37	-0.09	-3.03	-0.26
Asset Writedown	-4.24	-4.24	-8.36	-	-	-
Other Unusual Items	-	-	0.37	0.01	0.02	0.01
Pretax Income	38.29	28.9	16.36	49.8	18.27	26.14
Income Tax Expense	11.02	14.66	12.35	17.05	5.9	5.36
Earnings From Continuing Operations	27.26	14.24	4	32.75	12.37	20.79
Minority Interest in Earnings	-0.04	0.03	0.11	-0.07	0.03	-
Net Income	27.22	14.27	4.12	32.68	12.39	20.79
Net Income to Common	27.22	14.27	4.12	32.68	12.39	20.79
Net Income Growth	798.09%	246.85%	-87.41%	163.68%	-40.37%	-48.63%
Shares Outstanding (Basic)	42	42	42	42	42	42
Shares Outstanding (Diluted)	42	42	42	50	42	50
Shares Change (YoY)	0.82%	-0.01%	-16.11%	19.23%	-15.66%	22.82%
EPS (Basic)	0.64	0.34	0.10	0.77	0.29	0.49
EPS (Diluted)	0.64	0.34	0.10	0.76	0.29	0.42
EPS Growth	825.78%	246.85%	-87.24%	160.26%	-29.75%	-57.88%
Free Cash Flow	88.62	69.83	138.26	29.14	-142.52	-300.52
Free Cash Flow Per Share	2.09	1.65	3.27	0.58	-3.37	-5.99
Dividend Per Share	0.300	0.300	0.247	0.515	0.346	0.446
Dividend Growth	21.21%	21.21%	-51.93%	48.60%	-22.22%	-35.72%
Gross Margin	38.10%	34.41%	38.64%	35.83%	35.74%	40.18%
Operating Margin	7.58%	5.89%	6.33%	8.42%	5.32%	5.64%
Profit Margin	4.16%	2.04%	0.68%	4.67%	2.10%	4.08%
Free Cash Flow Margin	13.53%	9.98%	22.91%	4.17%	-24.13%	-59.03%
EBITDA	92.84	87.43	81.04	98.79	64.61	53.1
EBITDA Margin	14.18%	12.50%	13.43%	14.13%	10.94%	10.43%
D&A For EBITDA	43.2	46.24	42.84	39.89	33.19	24.38
EBIT	49.64	41.19	38.2	58.91	31.42	28.72
EBIT Margin	7.58%	5.89%	6.33%	8.42%	5.32%	5.64%
Effective Tax Rate	28.79%	50.72%	75.52%	34.23%	32.32%	20.50%

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