Ye Siang Enterprise Income Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Revenue	1,662	1,922
Revenue Growth (YoY)	-13.51%	-
Cost of Revenue	935.76	902.46
Gross Profit	726.57	1,019
Selling, General & Admin	361.05	319.78
Research & Development	83.39	55.36
Operating Expenses	466.79	379.58
Operating Income	259.78	639.86
Interest Expense	-5.21	-7.52
Interest & Investment Income	30.37	32.85
Earnings From Equity Investments	-1.41	1.61
Currency Exchange Gain (Loss)	-33.67	54.84
Other Non Operating Income (Expenses)	13.99	2.11
EBT Excluding Unusual Items	263.86	723.74
Gain (Loss) on Sale of Investments	7.14	-
Gain (Loss) on Sale of Assets	-1.04	-0.62
Asset Writedown	-39.38	-
Other Unusual Items	-	0.23
Pretax Income	230.59	723.35
Income Tax Expense	44.83	134.6
Net Income	185.76	588.75
Net Income to Common	185.76	588.75
Net Income Growth	-68.45%	-
Shares Outstanding (Basic)	70	57
Shares Outstanding (Diluted)	70	57
Shares Change (YoY)	23.18%	-
EPS (Basic)	2.64	10.38
EPS (Diluted)	2.64	10.29
EPS Growth	-74.34%	-
Free Cash Flow	30.92	379
Free Cash Flow Per Share	0.44	6.62
Dividend Per Share	0.380	7.730
Dividend Growth	-95.08%	-
Gross Margin	43.71%	53.04%
Operating Margin	15.63%	33.29%
Profit Margin	11.17%	30.63%
Free Cash Flow Margin	1.86%	19.72%
EBITDA	376.73	723.28
EBITDA Margin	22.66%	37.63%
D&A For EBITDA	116.95	83.42
EBIT	259.78	639.86
EBIT Margin	15.63%	33.29%
Effective Tax Rate	19.44%	18.61%