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Agenda
Financial Review
Operation Highlights
Q&A
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FINANCIAL REVIEW
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Year 2026.1Q Condensed Consolidated Income Statement
Condensed Consolidated P&L (In Million NTD, except for EPS in NTD) | 2026.1Q % | 2025.4Q % | QoQ % | 2025.1Q % | YoY % | |
Net Sales | 11,859 | 100% | 8,580 100% | 38% | 6,865 100% | 73% |
Consolidated Sales of Testing Equipment Business | 11,543 | 97% | 8,263 96% | 40% | 6,456 94% | 79% |
Consolidated Sales of MAS | 251 | 2% | 254 3% | (1%) | 349 5% | (28%) |
Others | 65 | 1% | 63 1% | 3% | 60 1% | 8% |
Cost of Goods Sold | (4,435) | (37%) | (3,363) (39%) | 32% | (2,717) (40%) | 63% |
Gross Profit | 7,424 | 63% | 5,217 61% | 42% | 4,148 60% | 79% |
Operating Expenses: | ||||||
General & Administration | (1,820) | (16%) | (1,561) (18%) | 17% | (1,378) (20%) | 32% |
Research & Development | (807) | (7%) | (668) (8%) | 21% | (606) (9%) | 33% |
Operating Income | 4,797 | 40% | 2,988 35% | 61% | 2,164 31% | 122% |
Non-Operating Income (Expenses), net | 297 | 3% | 420 5% | (29%) | 433 6% | (31%) |
Income (Loss) Before Tax | 5,094 | 43% | 3,408 40% | 49% | 2,597 37% | 96% |
Income Tax | (1,146) | (10%) | (759) (9%) | 51% | (441) (6%) | 160% |
Net Income | 3,948 | 33% | 2,649 31% | 49% | 2,156 31% | 83% |
Net Income (Losses) Attributable To: | ||||||
Shareholders of the Parent | 3,864 | 33% | 2,549 30% | 52% | 2,123 31% | 82% |
Noncontrolling Interests | 84 | - | 100 1% | (16%) | 33 - | 155% |
$ 3,948 | 33% | $ 2,649 31% | 49% | $ 2,156 31% | 83% | |
EPS (Basic) | $ 9.12 | $ 6.03 | 51% | $ 5.03 | 81% | |
EPS (Diluted) | $ 9.07 | $ 5.99 | 51% | $ 4.98 | 82% | |
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Balance Sheet Highlights & Financial Ratio
Consolidated (In Million NTD)
2026. March 2025. Dec + / - %
Balance Sheet Highlights | |||||
Cash & Short Term Investments | 9,143 | 8,314 | + 10% | ||
Inventory | 9,040 | 7,919 | + 14% | ||
Short Term Debt | 305 | 13 | n/a | ||
Long Term Debt | 3,050 | 3,304 | - 8% | ||
Shareholders Equity | 28,527 | 32,563 | - 12% | ||
Total Assets | 54,670 | 47,150 | + 16% | ||
Inventory Turnover (Day) | 172 | 224 | |||
AR Turnover (Day) | 77 | 87 | |||
AP Turnover (Day) | 90 | 113 | |||
Net Debt to Equity (%) | Net Cash | Net Cash | |||
ROE (%) | 51% | 29% | |||
ROA (%) | 30% | 20% | |||
Cash Position | 2026.1Q | 2025.1Q | YoY | ||
EBITDA | 5,321 | 2,810 | 89% | ||
Cash Flow from Operation | 1,016 | 1,956 | (48%) | ||
Free Cash Flow | (825) | 1,968 | n/a | ||
Free Cash Flow = Net Cash Provided by Operating Activities + (Net Cash used by Investing Activities).
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OPERATION HIGHLIGHT7
(Unit: Million NTD) | 2026.1Q | % | QoQ | YoY | 2025 | % |
Test Instruments & Automatic Testing System (ATS) | 5,390 | 58% | 105% | 145% | 10,545 | 48% |
Semiconductor / Photonics Test Solutions | 3,410 | 37% | 19% | 31% | 9,759 | 44% |
Turnkey Solutions | 53 | 1% | (54%) | (65%) | 444 | 2% |
Service & Others | 402 | 4% | 21% | 42% | 1,264 | 6% |
Total of Parent Company Sales | 9,255 | 100% | 56% | 77% | 22,012 | 100% |
+ Sales from Overseas Operations & Related Subsidiaries | 2,288 | (1%) | 88% | 5,155 | ||
Chroma Consolidated Testing Equipment Business | 11,543 | 97% | 40% | 79% | 27,167 | 96% |
MAS | 251 | 2% | (1%) | (28%) | 883 | 3% |
Other Subsidiaries | 65 | 1% | 3% | 8% | 261 | 1% |
Consolidated Sales | 11,859 | 100% | 38% | 73% | 28,311 | 100% |
2026.1Q & 2025 Annual Product Mix and Consolidated Sales Breakdown
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Thank You
Copyright © 2023 Chroma ATE Inc. All rights reserved.
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