Kuen Chaang Uppertech 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	909.92	558.73	704.03	1,251	1,611
Revenue Growth (YoY)	62.86%	-20.64%	-43.71%	-22.36%	55.61%
Cost of Revenue	719.91	523.52	755.92	1,218	1,455
Gross Profit	190.01	35.21	-51.89	33.19	156.26
Selling, General & Admin	86.48	68.35	57.55	65.62	83.81
Operating Expenses	86.61	68.31	57.57	65.57	83.85
Operating Income	103.4	-33.1	-109.45	-32.38	72.41
Interest Expense	-0.81	-1.53	-0.66	-1.08	-0.09
Interest & Investment Income	22.17	32.74	22.04	2.86	3.53
Currency Exchange Gain (Loss)	-	32.41	-1.06	41	-12.32
Other Non Operating Income (Expenses)	-39.38	-0.35	5.94	10.06	13.16
EBT Excluding Unusual Items	85.38	30.16	-83.19	20.46	76.69
Gain (Loss) on Sale of Investments	-	10.42	3.36	-3.63	3.77
Gain (Loss) on Sale of Assets	-	0.06	0.04	-0.02	-
Other Unusual Items	-	-0.03	-	-0	0.01
Pretax Income	85.38	40.62	-79.78	16.81	80.47
Income Tax Expense	5.19	16	-11.1	7.99	4.76
Net Income	80.19	24.62	-68.68	8.82	75.71
Net Income to Common	80.19	24.62	-68.68	8.82	75.71
Net Income Growth	225.70%	-	-	-88.34%	-
Shares Outstanding (Basic)	118	118	118	118	118
Shares Outstanding (Diluted)	118	118	118	118	118
Shares Change (YoY)	-0.21%	-	-	-	-
EPS (Basic)	0.68	0.21	-0.58	0.07	0.64
EPS (Diluted)	0.68	0.21	-0.58	0.07	0.64
EPS Growth	226.40%	-	-	-89.06%	-
Free Cash Flow	-75.1	180.86	211.2	129.28	-365.93
Free Cash Flow Per Share	-0.64	1.53	1.79	1.09	-3.10
Gross Margin	20.88%	6.30%	-7.37%	2.65%	9.70%
Operating Margin	11.36%	-5.92%	-15.55%	-2.59%	4.50%
Profit Margin	8.81%	4.41%	-9.76%	0.71%	4.70%
Free Cash Flow Margin	-8.25%	32.37%	30.00%	10.34%	-22.72%
EBITDA	116.98	-19.24	-94.93	-18.53	86.55
EBITDA Margin	12.86%	-3.44%	-13.48%	-1.48%	5.37%
D&A For EBITDA	13.58	13.86	14.52	13.86	14.14
EBIT	103.4	-33.1	-109.45	-32.38	72.41
EBIT Margin	11.36%	-5.92%	-15.55%	-2.59%	4.50%
Effective Tax Rate	6.08%	39.39%	-	47.51%	5.92%

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