Acbel Polytech Inc. · TWSE:6282

Acbel Polytech — Q2 2021 Earnings Presentation

8 slides from Acbel Polytech's earnings presentation, Aug 4, 2021

1. Slide 1: ACBEL POLYTECH INC. 2021 2Q Financial Results

   ACBEL POLYTECH INC. 2021 2Q Financial Results Aug 4, 2021 www.acbel.com

2. Slide 2: Financial numbers based on IFRS

   • The financial numbers are based on International Financial Reporting Standards (IFRS) We Power The World With Sustainable/Renewable Energy And High Efficiency Power Supply AcBel Confidential 2

3. Slide 3: 2Q21 Consolidated Statements of Comprehensive Income

   2Q21 Consolidated Statements of Comprehensive Income Unit：NT$ million 2Q21 1Q21 2Q20 QoQ(%) YoY(%) Net Sales 4,923 100.0% 4,858 100.0% 5,064 100.0% 1.3% -2.8% Gross Margin 750 15.2% 816 16.8% 935 18.5% -8.1% -19.8% Operating Expense 773 15.7% 734 15.1% 774 15.3% 5.3% -0.1% Operating Income (Loss) (2

4. Slide 4: 2Q21 Non-Operating Income (Loss) & Income Tax

   2Q21 Non-Operating Income (Loss) & Income Tax Unit：NT$ million 2Q21 1Q21 2Q20 Interest Income, net (11) (13) 1 Gain (Loss) on Foreign Currency (13) (14) (39) Exchange, net (*) Others 284 91 1,684 Total Non-Operating Gain (Loss), net 260 64 1,646 Income Tax Expense (46) (45) (712) Major Items 1. Insu

5. Slide 5: 1H21 Consolidated Statements of Comprehensive Income

   1H21 Consolidated Statements of Comprehensive Income Unit：NT$ million 1H21 1H20 YoY(%) Net Sales 9,781 100.0% 9,928 100.0% -1.5% Gross Margin 1,566 16.0% 1,665 16.8% -5.9% Operating Expense 1,507 15.4% 1,449 14.6% 4.0% Operating Income (Loss) 59 0.6% 216 2.2% -72.7% Net Non-operating Gain (Loss) 324

6. Slide 6: 1H21 Non-Operating Income (Loss) & Income Tax

   1H21 Non-Operating Income (Loss) & Income Tax Unit：NT$ million 1H21 1H20 Interest Income, net (24) 2 Gain (Loss) on Foreign Currency (27) (38) Exchange, net (*) Others 375 1,703 Total Non-Operating Gain (Loss), net 324 1,667 Income Tax Expense (91) (749) Major Items 1. Insurance compensation, net 34

7. Slide 7: Consolidated Balance Sheets

   Consolidated Balance Sheets Unit：NT$ million Jun 30,2021 Dec 31,2020 Jun 30,2020 Cash & Marketable Securities 7,715 27.4% 9,212 34.1% 8,806 35.6% Notes and accounts receivable 5,548 19.7% 5,622 20.9% 5,145 20.8% Inventories 4,099 14.5% 2,976 11.0% 3,159 12.8% Total Current Assets 18,322 65.0% 18,404

8. Slide 8: Thank You for Your Attention

   THANK YOU FOR YOUR ATTENTION acbel.com

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