Superior Plating Technology Co., Ltd. (TPEX:8431)

TPEX:8431 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	1,112	1,029	922.52	1,132	1,357	1,040
Revenue Growth (YoY)	18.57%	11.50%	-18.50%	-16.56%	30.46%	32.45%
Cost of Revenue	900.4	751.45	712.78	867.69	861.38	737.61
Gross Profit	211.64	277.17	209.74	264.27	495.25	302.28
Selling, General & Admin	207.76	181.53	163.56	165	193.45	132.5
Research & Development	16.43	13.28	10.83	11.1	11.22	10.05
Operating Expenses	226.46	194.8	174.38	176.09	199.7	144.1
Operating Income	-14.82	82.37	35.36	88.18	295.56	158.18
Interest Expense	-6.41	-7.76	-10.93	-14.08	-9.95	-9.54
Interest & Investment Income	9.51	10.29	7.79	4.08	2.35	2.59
Earnings From Equity Investments	-7.22	-7.75	-12.01	-18.53	-1.48	-6.54
Currency Exchange Gain (Loss)	2.57	1.72	5.71	-0.08	-10.02	-4.31
Other Non Operating Income (Expenses)	-0.09	8.24	7.47	4.56	3.08	4.52
EBT Excluding Unusual Items	-16.45	87.11	33.39	64.13	279.54	144.9
Gain (Loss) on Sale of Investments	-21.81	-1.49	3.34	-2.49	-6.81	2.69
Gain (Loss) on Sale of Assets	0.43	0.43	0.24	-0.06	-1.86	-1.32
Pretax Income	-41.24	86.05	36.97	61.58	270.87	146.27
Income Tax Expense	23.82	26.73	18.8	16.25	37.5	17.06
Earnings From Continuing Operations	-65.06	59.32	18.17	45.33	233.37	129.21
Minority Interest in Earnings	1.75	-4.44	7.65	-19.29	-45.35	-22.6
Net Income	-63.31	54.88	25.82	26.04	188.02	106.6
Net Income to Common	-63.31	54.88	25.82	26.04	188.02	106.6
Net Income Growth	-	112.54%	-0.86%	-86.15%	76.37%	-
Shares Outstanding (Basic)	48	48	48	48	49	49
Shares Outstanding (Diluted)	48	48	48	48	49	49
Shares Change (YoY)	-0.73%	0.37%	-0.81%	-1.39%	0.04%	0.12%
EPS (Basic)	-1.33	1.14	0.54	0.54	3.85	2.18
EPS (Diluted)	-1.33	1.14	0.54	0.54	3.83	2.17
EPS Growth	-	113.22%	-	-86.02%	76.57%	-
Free Cash Flow	4.65	16.61	52.41	144.62	153.18	55.19
Free Cash Flow Per Share	0.10	0.34	1.09	2.99	3.12	1.13
Dividend Per Share	0.091	0.091	0.272	0.272	1.633	0.726
Dividend Growth	-66.68%	-66.68%	-	-83.33%	125.01%	-
Gross Margin	19.03%	26.95%	22.74%	23.35%	36.51%	29.07%
Operating Margin	-1.33%	8.01%	3.83%	7.79%	21.79%	15.21%
Profit Margin	-5.69%	5.33%	2.80%	2.30%	13.86%	10.25%
Free Cash Flow Margin	0.42%	1.62%	5.68%	12.78%	11.29%	5.31%
EBITDA	75.22	176.87	123.53	181.13	385.27	238.83
EBITDA Margin	6.76%	17.20%	13.39%	16.00%	28.40%	22.97%
D&A For EBITDA	90.03	94.5	88.17	92.95	89.72	80.65
EBIT	-14.82	82.37	35.36	88.18	295.56	158.18
EBIT Margin	-1.33%	8.01%	3.83%	7.79%	21.79%	15.21%
Effective Tax Rate	-	31.06%	50.84%	26.39%	13.84%	11.66%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.