OPNET Technologies 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	488.71	424.42	675.6	481.54	526.27
Revenue Growth (YoY)	15.15%	-37.18%	40.30%	-8.50%	66.50%
Cost of Revenue	263.95	235.06	452.69	338.27	325.51
Gross Profit	224.76	189.36	222.91	143.26	200.76
Selling, General & Admin	56.34	56.86	55.71	51.27	51.12
Research & Development	71.76	71.27	66.79	60.87	62.25
Operating Expenses	128.1	128.14	113.71	112.14	117.46
Operating Income	96.66	61.23	109.2	31.13	83.31
Interest Expense	-0.42	-0.41	-0.9	-0.8	-0.54
Interest & Investment Income	7.89	5.95	5.59	4.07	2.3
Currency Exchange Gain (Loss)	-	3.74	0.68	13.45	-0.15
Other Non Operating Income (Expenses)	1.5	0.68	1.28	0.95	10.33
EBT Excluding Unusual Items	105.63	71.19	115.85	48.79	95.24
Gain (Loss) on Sale of Investments	-	3.03	0.7	-	-
Pretax Income	105.63	74.22	116.54	48.79	95.24
Income Tax Expense	25.6	13.85	22.45	7.94	15.37
Net Income	80.02	60.37	94.1	40.85	79.88
Net Income to Common	80.02	60.37	94.1	40.85	79.88
Net Income Growth	32.55%	-35.84%	130.33%	-48.85%	569.71%
Shares Outstanding (Basic)	56	60	56	56	56
Shares Outstanding (Diluted)	57	60	57	57	57
Shares Change (YoY)	-6.16%	6.77%	-0.01%	-0.09%	0.65%
EPS (Basic)	1.42	1.00	1.67	0.73	1.42
EPS (Diluted)	1.41	1.00	1.67	0.72	1.41
EPS Growth	41.00%	-40.00%	130.78%	-48.82%	568.45%
Free Cash Flow	338.19	63.1	-19.29	157.12	57.35
Free Cash Flow Per Share	5.96	1.04	-0.34	2.77	1.01
Dividend Per Share	-	0.800	1.333	0.667	1.111
Dividend Growth	-	-40.00%	99.98%	-40.00%	-
Gross Margin	45.99%	44.62%	32.99%	29.75%	38.15%
Operating Margin	19.78%	14.43%	16.16%	6.46%	15.83%
Profit Margin	16.38%	14.22%	13.93%	8.48%	15.18%
Free Cash Flow Margin	69.20%	14.87%	-2.85%	32.63%	10.90%
EBITDA	106.1	62.62	110.71	32.39	84.64
EBITDA Margin	21.71%	14.75%	16.39%	6.73%	16.08%
D&A For EBITDA	9.44	1.39	1.51	1.27	1.34
EBIT	96.66	61.23	109.2	31.13	83.31
EBIT Margin	19.78%	14.43%	16.16%	6.46%	15.83%
Effective Tax Rate	24.24%	18.66%	19.26%	16.27%	16.13%

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