Spirit Scientific 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Revenue	279.34	226.39	178.86	123.34
Revenue Growth (YoY)	33.87%	26.57%	45.02%	-
Cost of Revenue	51.57	41.63	33.31	23.4
Gross Profit	227.77	184.77	145.55	99.94
Selling, General & Admin	181.79	154.48	120.99	82.23
Research & Development	22.41	22.35	15.38	10.32
Operating Expenses	204.17	176.45	137.05	92.56
Operating Income	23.6	8.32	8.5	7.38
Interest Expense	-0.86	-0.79	-0.91	-1.03
Interest & Investment Income	2.25	1.86	0.44	0.13
Currency Exchange Gain (Loss)	-0.09	-0.18	0.08	-
Other Non Operating Income (Expenses)	1.92	0.57	0.08	-0.31
EBT Excluding Unusual Items	26.83	9.78	8.19	6.17
Gain (Loss) on Sale of Investments	-0.05	-0.02	-	-
Pretax Income	26.79	9.76	8.19	6.17
Income Tax Expense	6.65	4.71	3.15	0.14
Net Income	20.14	5.05	5.04	6.03
Net Income to Common	20.14	5.05	5.04	6.03
Net Income Growth	264.27%	0.20%	-16.41%	-
Shares Outstanding (Basic)	17	17	14	13
Shares Outstanding (Diluted)	17	17	14	13
Shares Change (YoY)	9.06%	24.00%	4.61%	-
EPS (Basic)	1.16	0.30	0.37	0.46
EPS (Diluted)	1.15	0.30	0.37	0.46
EPS Growth	231.66%	-19.39%	-19.72%	-
Free Cash Flow	-	-40.23	12.36	14.75
Free Cash Flow Per Share	-	-2.38	0.91	1.13
Dividend Per Share	0.069	0.069	0.271	-
Dividend Growth	-74.50%	-74.50%	-	-
Gross Margin	81.54%	81.61%	81.38%	81.03%
Operating Margin	8.45%	3.67%	4.75%	5.99%
Profit Margin	7.21%	2.23%	2.82%	4.89%
Free Cash Flow Margin	-	-17.77%	6.91%	11.96%
EBITDA	41.29	19.38	16.56	23.79
EBITDA Margin	14.78%	8.56%	9.26%	19.29%
D&A For EBITDA	17.69	11.06	8.06	16.41
EBIT	23.6	8.32	8.5	7.38
EBIT Margin	8.45%	3.67%	4.75%	5.99%
Effective Tax Rate	24.82%	48.23%	38.42%	2.24%

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