United Recommend International Co., Ltd. (TPEX:5321)

TPEX:5321 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	3,213	3,383	3,265	3,173	2,724	2,077
Revenue Growth (YoY)	2.70%	3.62%	2.90%	16.49%	31.15%	52.04%
Cost of Revenue	1,664	1,841	2,031	2,004	1,754	1,529
Gross Profit	1,550	1,542	1,234	1,169	970.2	548.5
Selling, General & Admin	1,378	1,413	1,052	891.35	736.73	544.72
Research & Development	-	4.5	12.56	28.91	25.26	25.89
Operating Expenses	1,375	1,420	1,070	922.87	763.08	571.25
Operating Income	174.61	122.05	164.04	246.41	207.12	-22.75
Interest Expense	-96.16	-85.82	-48.72	-27.39	-23.21	-23.55
Interest & Investment Income	7.33	6.81	4.5	2.12	0.93	2.7
Earnings From Equity Investments	4.27	1.41	9.8	19.6	22.48	1.18
Currency Exchange Gain (Loss)	0.01	0.01	3.1	28.93	-8.7	-21.26
Other Non Operating Income (Expenses)	32.18	24.88	36.94	35.18	31.83	9.64
EBT Excluding Unusual Items	122.25	69.33	169.65	304.86	230.45	-54.04
Impairment of Goodwill	-	-	-	-	-	-80.27
Gain (Loss) on Sale of Investments	-1.6	-1.6	0.12	-5.2	0.01	-
Gain (Loss) on Sale of Assets	1.78	1.78	-9.3	-	0.1	0.16
Asset Writedown	-	-	-	-0.32	-	-
Other Unusual Items	0.13	0.13	0.12	0.01	0.16	8.36
Pretax Income	122.55	69.64	160.59	299.36	230.71	-125.78
Income Tax Expense	44.31	35.56	40.38	44.83	43.36	2.23
Earnings From Continuing Operations	78.24	34.08	120.21	254.53	187.36	-128.01
Minority Interest in Earnings	-33.96	-32.49	-37.93	-69.64	-78.76	-1.71
Net Income	44.28	1.59	82.28	184.89	108.59	-129.72
Net Income to Common	44.28	1.59	82.28	184.89	108.59	-129.72
Net Income Growth	-	-98.06%	-55.50%	70.26%	-	-
Shares Outstanding (Basic)	54	53	53	53	53	53
Shares Outstanding (Diluted)	54	53	53	53	53	53
Shares Change (YoY)	1.53%	-0.28%	0.28%	0.00%	0.51%	16.74%
EPS (Basic)	0.82	0.03	1.55	3.48	2.04	-2.45
EPS (Diluted)	0.82	0.03	1.54	3.48	2.04	-2.45
EPS Growth	-	-98.06%	-55.70%	70.25%	-	-
Free Cash Flow	-124.52	-316.21	103.35	20.94	93.9	58.12
Free Cash Flow Per Share	-2.31	-5.95	1.94	0.39	1.77	1.10
Dividend Per Share	-	-	0.233	0.529	0.329	-
Dividend Growth	-	-	-56.06%	61.01%	-	-
Gross Margin	48.23%	45.57%	37.79%	36.85%	35.62%	26.41%
Operating Margin	5.43%	3.61%	5.02%	7.77%	7.60%	-1.09%
Profit Margin	1.38%	0.05%	2.52%	5.83%	3.99%	-6.25%
Free Cash Flow Margin	-3.88%	-9.35%	3.16%	0.66%	3.45%	2.80%
EBITDA	313.22	221.02	228.69	303.9	263.35	26.77
EBITDA Margin	9.75%	6.53%	7.00%	9.58%	9.67%	1.29%
D&A For EBITDA	138.61	98.98	64.66	57.49	56.23	49.52
EBIT	174.61	122.05	164.04	246.41	207.12	-22.75
EBIT Margin	5.43%	3.61%	5.02%	7.77%	7.60%	-1.09%
Effective Tax Rate	36.16%	51.06%	25.15%	14.97%	18.79%	-

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