Best Precision Industrial 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	923.35	681.67	791.83	988.6	935.7
Revenue Growth (YoY)	35.45%	-13.91%	-19.90%	5.65%	8.84%
Cost of Revenue	670.75	548.75	596.17	694.18	667.19
Gross Profit	252.59	132.92	195.66	294.42	268.51
Selling, General & Admin	81.56	71.51	67.85	73.66	57.99
Research & Development	30.32	24.56	31.64	19.94	18.72
Operating Expenses	111.88	96.07	99.48	93.6	76.71
Operating Income	140.71	36.85	96.18	200.82	191.8
Interest Expense	-2.89	-6.19	-4.09	-3.16	-2.94
Interest & Investment Income	34.02	41.92	31.94	3.55	0.54
Currency Exchange Gain (Loss)	-	70.37	-6.57	58.95	-12.84
Other Non Operating Income (Expenses)	-22.95	4.21	0.85	0.71	0.36
EBT Excluding Unusual Items	148.9	147.15	118.32	260.88	176.92
Gain (Loss) on Sale of Assets	-	-0.07	-	1.31	4.28
Pretax Income	148.9	147.08	118.32	262.19	181.2
Income Tax Expense	30.4	24.15	18.3	33.72	29.78
Net Income	118.5	122.94	100.02	228.47	151.42
Net Income to Common	118.5	122.94	100.02	228.47	151.42
Net Income Growth	-3.61%	22.91%	-56.22%	50.88%	37.87%
Shares Outstanding (Basic)	41	39	39	36	34
Shares Outstanding (Diluted)	42	40	39	37	34
Shares Change (YoY)	5.09%	0.17%	7.53%	6.91%	23.00%
EPS (Basic)	2.86	3.14	2.57	6.32	4.45
EPS (Diluted)	2.85	3.11	2.53	6.22	4.41
EPS Growth	-8.36%	22.93%	-59.33%	41.07%	12.08%
Free Cash Flow	201.94	-89.31	184.9	102.02	193.92
Free Cash Flow Per Share	4.86	-2.26	4.68	2.78	5.64
Dividend Per Share	-	2.500	2.000	1.818	1.240
Dividend Growth	-	25.00%	10.00%	46.68%	-
Gross Margin	27.36%	19.50%	24.71%	29.78%	28.70%
Operating Margin	15.24%	5.41%	12.15%	20.31%	20.50%
Profit Margin	12.83%	18.03%	12.63%	23.11%	16.18%
Free Cash Flow Margin	21.87%	-13.10%	23.35%	10.32%	20.72%
EBITDA	277.1	156.64	228.62	356.78	352.21
EBITDA Margin	30.01%	22.98%	28.87%	36.09%	37.64%
D&A For EBITDA	136.39	119.79	132.44	155.96	160.41
EBIT	140.71	36.85	96.18	200.82	191.8
EBIT Margin	15.24%	5.41%	12.15%	20.31%	20.50%
Effective Tax Rate	20.42%	16.42%	15.47%	12.86%	16.43%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.