eLand Information 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	196.7	183.39	165.07	168.9	154.96	137.32
Revenue Growth (YoY)	9.49%	11.10%	-2.27%	9.00%	12.85%	-
Cost of Revenue	38.06	34.32	33.1	28.45	28.96	21.16
Gross Profit	158.64	149.07	131.97	140.46	126	116.16
Selling, General & Admin	66.85	63.62	60.83	49.57	46.25	46.15
Research & Development	33.49	32.46	30.75	27.46	26.45	24.75
Other Operating Expenses	-	-	-	-	-0.38	-0.49
Operating Expenses	100.33	96.11	91.43	77.21	72.46	70.3
Operating Income	58.31	52.96	40.55	63.25	53.54	45.85
Interest Expense	-0.25	-0.39	-0.28	-0.1	-0.13	-0.11
Interest & Investment Income	3.32	3.04	1.73	0.38	0.14	0.22
Currency Exchange Gain (Loss)	0.61	1.02	-0.01	1.19	-0.29	-0.46
Other Non Operating Income (Expenses)	1.86	1.08	0.13	0.13	-0.02	-0.04
EBT Excluding Unusual Items	63.84	57.71	42.13	64.84	53.25	45.46
Gain (Loss) on Sale of Assets	0.01	0.01	-	-	-0.11	-0.15
Pretax Income	63.85	57.72	42.13	64.84	53.14	45.31
Income Tax Expense	10.06	9.34	6.29	12.85	10.63	9.32
Net Income	53.79	48.37	35.84	52	42.51	36
Net Income to Common	53.79	48.37	35.84	52	42.51	36
Net Income Growth	13.84%	34.97%	-31.07%	22.32%	18.09%	-
Shares Outstanding (Basic)	18	18	18	18	18	17
Shares Outstanding (Diluted)	19	18	18	18	18	17
Shares Change (YoY)	4.64%	0.03%	0.02%	0.25%	0.97%	-
EPS (Basic)	2.91	2.74	2.03	2.95	2.43	2.09
EPS (Diluted)	2.91	2.74	2.03	2.94	2.41	2.06
EPS Growth	9.06%	34.98%	-30.95%	21.99%	16.99%	-
Free Cash Flow	60.55	61.98	36.22	62.29	53.03	56.15
Free Cash Flow Per Share	3.27	3.50	2.05	3.52	3.01	3.22
Dividend Per Share	2.000	2.000	1.500	1.500	-	2.000
Dividend Growth	33.33%	33.33%	-	-	-	-
Gross Margin	80.65%	81.29%	79.95%	83.16%	81.31%	84.59%
Operating Margin	29.64%	28.88%	24.56%	37.45%	34.55%	33.39%
Profit Margin	27.35%	26.38%	21.71%	30.79%	27.43%	26.21%
Free Cash Flow Margin	30.78%	33.79%	21.94%	36.88%	34.22%	40.89%
EBITDA	63.68	58.21	46	67.55	56.94	49.74
EBITDA Margin	32.37%	31.74%	27.87%	39.99%	36.75%	36.22%
D&A For EBITDA	5.37	5.25	5.46	4.31	3.4	3.89
EBIT	58.31	52.96	40.55	63.25	53.54	45.85
EBIT Margin	29.64%	28.88%	24.56%	37.45%	34.55%	33.39%
Effective Tax Rate	15.75%	16.19%	14.92%	19.81%	20.00%	20.56%

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