Best Precision Industrial 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	Sep '25 Sep 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	934.35	681.67	791.83	988.6	935.7	859.72
Revenue Growth (YoY)	51.80%	-13.91%	-19.90%	5.65%	8.84%	34.73%
Cost of Revenue	680.8	548.75	596.17	694.18	667.19	631.45
Gross Profit	253.56	132.92	195.66	294.42	268.51	228.27
Selling, General & Admin	83.19	71.51	67.85	73.66	57.99	54.95
Research & Development	24.24	24.56	31.64	19.94	18.72	13.76
Operating Expenses	107.43	96.07	99.48	93.6	76.71	68.71
Operating Income	146.13	36.85	96.18	200.82	191.8	159.57
Interest Expense	-3.34	-6.19	-4.09	-3.16	-2.94	-3.65
Interest & Investment Income	33.03	41.92	31.94	3.55	0.54	0.3
Currency Exchange Gain (Loss)	-36.06	70.37	-6.57	58.95	-12.84	-18.89
Other Non Operating Income (Expenses)	5.99	4.21	0.85	0.71	0.36	0.11
EBT Excluding Unusual Items	145.75	147.15	118.32	260.88	176.92	137.43
Gain (Loss) on Sale of Assets	-	-0.07	-	1.31	4.28	-0
Pretax Income	145.75	147.08	118.32	262.19	181.2	137.42
Income Tax Expense	23.6	24.15	18.3	33.72	29.78	27.59
Net Income	122.15	122.94	100.02	228.47	151.42	109.83
Net Income to Common	122.15	122.94	100.02	228.47	151.42	109.83
Net Income Growth	387.13%	22.91%	-56.22%	50.88%	37.87%	16.77%
Shares Outstanding (Basic)	41	39	39	36	34	27
Shares Outstanding (Diluted)	41	40	39	37	34	28
Shares Change (YoY)	3.87%	0.17%	7.53%	6.91%	23.00%	2.79%
EPS (Basic)	2.99	3.14	2.57	6.32	4.45	4.01
EPS (Diluted)	2.98	3.11	2.53	6.22	4.41	3.93
EPS Growth	375.99%	22.93%	-59.33%	41.07%	12.08%	13.61%
Free Cash Flow	249.32	-89.31	184.9	102.02	193.92	119.06
Free Cash Flow Per Share	6.07	-2.26	4.68	2.78	5.64	4.26
Dividend Per Share	2.500	2.500	2.000	1.818	1.240	-
Dividend Growth	25.00%	25.00%	10.00%	46.68%	-	-
Gross Margin	27.14%	19.50%	24.71%	29.78%	28.70%	26.55%
Operating Margin	15.64%	5.41%	12.15%	20.31%	20.50%	18.56%
Profit Margin	13.07%	18.03%	12.63%	23.11%	16.18%	12.78%
Free Cash Flow Margin	26.68%	-13.10%	23.35%	10.32%	20.72%	13.85%
EBITDA	274.21	156.64	228.62	356.78	352.21	312.12
EBITDA Margin	29.35%	22.98%	28.87%	36.09%	37.64%	36.30%
D&A For EBITDA	128.08	119.79	132.44	155.96	160.41	152.55
EBIT	146.13	36.85	96.18	200.82	191.8	159.57
EBIT Margin	15.64%	5.41%	12.15%	20.31%	20.50%	18.56%
Effective Tax Rate	16.19%	16.42%	15.47%	12.86%	16.43%	20.08%

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