APAC Opto Electronics 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	814.69	936.23	941.4	884.79	778.95
Revenue Growth (YoY)	-12.98%	-0.55%	6.40%	13.59%	5.15%
Cost of Revenue	429.12	520.37	540.01	488.54	458.65
Gross Profit	385.57	415.85	401.39	396.25	320.29
Selling, General & Admin	71.38	75.46	71.48	72.07	53.77
Research & Development	139.44	137.47	122.6	93.94	89.15
Operating Expenses	210.81	212.94	194.08	166.01	142.91
Operating Income	174.76	202.91	207.31	230.24	177.38
Interest Expense	-0.01	-0.01	-0.02	-0.03	-0.02
Interest & Investment Income	21.24	24.54	28.12	11.82	5.19
Currency Exchange Gain (Loss)	-	29.26	1.6	63.41	-17.45
Other Non Operating Income (Expenses)	-18.11	2.57	3.55	4.46	1.77
EBT Excluding Unusual Items	177.89	259.26	240.56	309.9	166.88
Gain (Loss) on Sale of Assets	-	-	-	-	0.17
Pretax Income	177.89	259.26	240.56	309.9	167.05
Income Tax Expense	23.36	38.91	35.13	48.99	21.83
Net Income	154.53	220.35	205.42	260.91	145.22
Net Income to Common	154.53	220.35	205.42	260.91	145.22
Net Income Growth	-29.87%	7.26%	-21.27%	79.66%	19.65%
Shares Outstanding (Basic)	78	78	78	78	78
Shares Outstanding (Diluted)	78	79	79	79	79
Shares Change (YoY)	-0.10%	-0.26%	-0.77%	0.60%	0.05%
EPS (Basic)	1.98	2.82	2.63	3.34	1.86
EPS (Diluted)	1.97	2.81	2.61	3.29	1.84
EPS Growth	-29.89%	7.66%	-20.67%	78.80%	19.48%
Free Cash Flow	184.26	286.45	132.46	283.21	147.19
Free Cash Flow Per Share	2.35	3.65	1.68	3.57	1.87
Dividend Per Share	-	1.750	2.400	3.000	1.800
Dividend Growth	-	-27.08%	-20.00%	66.67%	63.64%
Gross Margin	47.33%	44.42%	42.64%	44.79%	41.12%
Operating Margin	21.45%	21.67%	22.02%	26.02%	22.77%
Profit Margin	18.97%	23.54%	21.82%	29.49%	18.64%
Free Cash Flow Margin	22.62%	30.60%	14.07%	32.01%	18.90%
EBITDA	201.68	225.65	228.51	252.27	201.24
EBITDA Margin	24.75%	24.10%	24.27%	28.51%	25.84%
D&A For EBITDA	26.92	22.74	21.21	22.03	23.86
EBIT	174.76	202.91	207.31	230.24	177.38
EBIT Margin	21.45%	21.67%	22.02%	26.02%	22.77%
Effective Tax Rate	13.13%	15.01%	14.61%	15.81%	13.07%
Revenue as Reported	814.69	-	-	-	-

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