OPNET Technologies Co., Ltd. (TPEX:8034)

OPNET Technologies Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	578.79	424.42	675.6	481.54	526.27	316.08
Revenue Growth (YoY)	0.61%	-37.18%	40.30%	-8.50%	66.50%	-23.06%
Cost of Revenue	312.8	235.06	452.69	338.27	325.51	211.1
Gross Profit	265.98	189.36	222.91	143.26	200.76	104.98
Selling, General & Admin	63.09	56.86	55.71	51.27	51.12	45.53
Research & Development	76.18	71.27	66.79	60.87	62.25	54.66
Operating Expenses	139.27	128.14	113.71	112.14	117.46	100.14
Operating Income	126.71	61.23	109.2	31.13	83.31	4.84
Interest Expense	-0.39	-0.41	-0.9	-0.8	-0.54	-0.7
Interest & Investment Income	6.46	5.95	5.59	4.07	2.3	2.71
Currency Exchange Gain (Loss)	-0.69	3.74	0.68	13.45	-0.15	-2.01
Other Non Operating Income (Expenses)	-1.92	0.68	1.28	0.95	10.33	8.56
EBT Excluding Unusual Items	130.17	71.19	115.85	48.79	95.24	13.41
Gain (Loss) on Sale of Investments	3.03	3.03	0.7	-	-	0.2
Gain (Loss) on Sale of Assets	-	-	-	-	-	0.23
Pretax Income	133.23	74.22	116.54	48.79	95.24	13.83
Income Tax Expense	31.13	13.85	22.45	7.94	15.37	1.91
Net Income	102.1	60.37	94.1	40.85	79.88	11.93
Net Income to Common	102.1	60.37	94.1	40.85	79.88	11.93
Net Income Growth	38.60%	-35.84%	130.33%	-48.85%	569.71%	-80.04%
Shares Outstanding (Basic)	56	60	56	56	56	56
Shares Outstanding (Diluted)	57	60	57	57	57	56
Shares Change (YoY)	-5.64%	6.77%	-0.01%	-0.09%	0.65%	-0.08%
EPS (Basic)	1.81	1.00	1.67	0.73	1.42	0.21
EPS (Diluted)	1.79	1.00	1.67	0.72	1.41	0.21
EPS Growth	46.30%	-40.00%	130.78%	-48.82%	568.45%	-80.00%
Free Cash Flow	515.14	63.1	-19.29	157.12	57.35	92.39
Free Cash Flow Per Share	9.06	1.04	-0.34	2.77	1.01	1.64
Dividend Per Share	0.800	0.800	1.333	0.667	1.111	-
Dividend Growth	-40.00%	-40.00%	99.98%	-40.00%	-	-
Gross Margin	45.95%	44.62%	32.99%	29.75%	38.15%	33.21%
Operating Margin	21.89%	14.43%	16.16%	6.46%	15.83%	1.53%
Profit Margin	17.64%	14.22%	13.93%	8.48%	15.18%	3.77%
Free Cash Flow Margin	89.00%	14.87%	-2.85%	32.63%	10.90%	29.23%
EBITDA	128.39	62.62	110.71	32.39	84.64	6.6
EBITDA Margin	22.18%	14.75%	16.39%	6.73%	16.08%	2.09%
D&A For EBITDA	1.68	1.39	1.51	1.27	1.34	1.76
EBIT	126.71	61.23	109.2	31.13	83.31	4.84
EBIT Margin	21.89%	14.43%	16.16%	6.46%	15.83%	1.53%
Effective Tax Rate	23.36%	18.66%	19.26%	16.27%	16.13%	13.79%

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