Ye Siang Enterprise Income Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Revenue	2,066	1,662	1,922
Revenue Growth	-	-13.51%	-
Cost of Revenue	1,223	935.76	902.46
Gross Profit	842.86	726.57	1,019
Selling, General & Admin	414.21	361.05	319.78
Research & Development	104.76	83.39	55.36
Operating Expenses	535.83	466.79	379.58
Operating Income	307.04	259.78	639.86
Interest Expense	-7.86	-5.21	-7.52
Interest & Investment Income	27.4	30.37	32.85
Earnings From Equity Investments	-0.91	-1.41	1.61
Currency Exchange Gain (Loss)	69.64	-33.67	54.84
Other Non Operating Income (Expenses)	18.17	13.99	2.11
EBT Excluding Unusual Items	413.48	263.86	723.74
Gain (Loss) on Sale of Investments	8.09	7.14	-
Gain (Loss) on Sale of Assets	-2.95	-1.04	-0.62
Asset Writedown	-39.38	-39.38	-
Other Unusual Items	-	-	0.23
Pretax Income	379.25	230.59	723.35
Income Tax Expense	70.18	44.83	134.6
Net Income	309.06	185.76	588.75
Net Income to Common	309.06	185.76	588.75
Net Income Growth	-	-68.45%	-
Shares Outstanding (Basic)	71	70	57
Shares Outstanding (Diluted)	71	70	57
Shares Change	-	23.18%	-
EPS (Basic)	4.38	2.64	10.38
EPS (Diluted)	4.37	2.64	10.29
EPS Growth	-	-74.34%	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Free Cash Flow	-57.64	30.92	379
Free Cash Flow Per Share	-0.81	0.44	6.62
Dividend Per Share	1.250	0.380	7.730
Dividend Growth	-	-95.08%	-
Gross Margin	40.79%	43.71%	53.04%
Operating Margin	14.86%	15.63%	33.29%
Profit Margin	14.96%	11.17%	30.63%
Free Cash Flow Margin	-2.79%	1.86%	19.72%
EBITDA	437.69	376.73	723.28
EBITDA Margin	21.18%	22.66%	37.63%
D&A For EBITDA	130.65	116.95	83.42
EBIT	307.04	259.78	639.86
EBIT Margin	14.86%	15.63%	33.29%
Effective Tax Rate	18.51%	19.44%	18.61%