eLand Information 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	210.19	183.39	165.07	168.9	153.88
Revenue Growth (YoY)	14.61%	11.10%	-2.27%	9.77%	12.06%
Cost of Revenue	40.63	34.32	33.1	28.45	29.64
Gross Profit	169.56	149.07	131.97	140.46	124.24
Selling, General & Admin	69.51	63.62	60.83	49.57	45.01
Research & Development	33.26	32.46	30.75	27.46	25.43
Operating Expenses	102.77	96.11	91.43	77.21	70.58
Operating Income	66.79	52.96	40.55	63.25	53.66
Interest Expense	-0.2	-0.39	-0.28	-0.1	-0.13
Interest & Investment Income	3.49	3.04	1.73	0.38	0.14
Currency Exchange Gain (Loss)	-	1.02	-0.01	1.19	-0.29
Other Non Operating Income (Expenses)	0.66	1.08	0.13	0.13	0.36
EBT Excluding Unusual Items	70.74	57.71	42.13	64.84	53.75
Gain (Loss) on Sale of Assets	-	0.01	-	-	-0.11
Pretax Income	70.74	57.72	42.13	64.84	53.64
Income Tax Expense	11.44	9.34	6.29	12.85	10.73
Net Income	59.31	48.37	35.84	52	42.91
Net Income to Common	59.31	48.37	35.84	52	42.91
Net Income Growth	22.60%	34.97%	-31.07%	21.18%	19.21%
Shares Outstanding (Basic)	19	18	18	18	18
Shares Outstanding (Diluted)	19	18	18	18	18
Shares Change (YoY)	7.84%	0.03%	0.02%	0.25%	0.97%
EPS (Basic)	3.11	2.74	2.03	2.95	2.45
EPS (Diluted)	3.11	2.74	2.03	2.94	2.43
EPS Growth	13.50%	34.98%	-30.95%	20.99%	17.96%
Free Cash Flow	59.62	61.98	36.22	62.29	53.03
Free Cash Flow Per Share	3.13	3.50	2.05	3.52	3.01
Dividend Per Share	-	2.000	1.500	1.500	-
Dividend Growth	-	33.33%	-	-	-
Gross Margin	80.67%	81.29%	79.95%	83.16%	80.74%
Operating Margin	31.78%	28.88%	24.56%	37.45%	34.87%
Profit Margin	28.22%	26.38%	21.71%	30.79%	27.89%
Free Cash Flow Margin	28.37%	33.79%	21.94%	36.88%	34.46%
EBITDA	81.26	58.21	46	67.55	57.72
EBITDA Margin	38.66%	31.74%	27.87%	39.99%	37.51%
D&A For EBITDA	14.47	5.25	5.46	4.31	4.06
EBIT	66.79	52.96	40.55	63.25	53.66
EBIT Margin	31.78%	28.88%	24.56%	37.45%	34.87%
Effective Tax Rate	16.17%	16.19%	14.92%	19.81%	20.00%

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