Luminescence Technology 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	Jun '25 Jun 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	137.12	112.94	100.3	107.94	103.97	84.18
Revenue Growth (YoY)	31.67%	12.60%	-7.07%	3.82%	23.51%	-2.92%
Cost of Revenue	53.2	39.48	31.05	30.99	30.11	29.59
Gross Profit	83.92	73.46	69.25	76.95	73.86	54.59
Selling, General & Admin	42.53	41.09	40.32	37.59	37.94	31.3
Research & Development	19.32	18.66	17.87	15.13	22.54	21.77
Operating Expenses	61.85	59.75	58.19	52.71	60.5	53.07
Operating Income	22.07	13.71	11.07	24.24	13.37	1.52
Interest Expense	-0.21	-0.28	-0.29	-0.11	-0.12	-0.18
Interest & Investment Income	2.65	2.36	2.51	1.23	0.57	0.78
Earnings From Equity Investments	-	-	-	-	-	-0.35
Currency Exchange Gain (Loss)	-6.35	1.79	0.52	6.63	-1.3	-1.46
Other Non Operating Income (Expenses)	0.85	1.04	19.56	-0.4	10.33	5.45
EBT Excluding Unusual Items	19	18.62	33.38	31.59	22.84	5.75
Pretax Income	19	18.62	33.38	31.59	22.84	5.75
Income Tax Expense	1.3	1.22	4.07	6.32	1.07	-0.17
Net Income	17.7	17.4	29.3	25.27	21.76	5.92
Net Income to Common	17.7	17.4	29.3	25.27	21.76	5.92
Net Income Growth	-35.60%	-40.63%	15.96%	16.10%	267.76%	-
Shares Outstanding (Basic)	25	25	25	25	25	25
Shares Outstanding (Diluted)	25	25	25	25	25	25
Shares Change (YoY)	-0.23%	-0.13%	-0.06%	0.51%	0.61%	-
EPS (Basic)	0.70	0.69	1.16	1.00	0.86	0.24
EPS (Diluted)	0.70	0.69	1.15	0.99	0.86	0.24
EPS Growth	-35.20%	-40.00%	16.16%	15.12%	265.65%	-
Free Cash Flow	17.64	19.99	-18.96	34.8	35.22	21.16
Free Cash Flow Per Share	0.69	0.79	-0.75	1.37	1.39	0.84
Dividend Per Share	0.950	0.950	1.000	1.500	0.778	1.000
Dividend Growth	-5.00%	-5.00%	-33.33%	92.70%	-22.16%	-
Gross Margin	61.20%	65.04%	69.04%	71.29%	71.04%	64.84%
Operating Margin	16.10%	12.14%	11.03%	22.45%	12.86%	1.80%
Profit Margin	12.91%	15.40%	29.21%	23.41%	20.93%	7.03%
Free Cash Flow Margin	12.87%	17.70%	-18.90%	32.24%	33.88%	25.14%
EBITDA	31.74	23.91	21.49	35.4	24.87	13.44
EBITDA Margin	23.15%	21.17%	21.42%	32.79%	23.92%	15.97%
D&A For EBITDA	9.67	10.2	10.42	11.16	11.5	11.92
EBIT	22.07	13.71	11.07	24.24	13.37	1.52
EBIT Margin	16.10%	12.14%	11.03%	22.45%	12.86%	1.80%
Effective Tax Rate	6.84%	6.57%	12.21%	20.00%	4.70%	-

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