Income Statement 2023Q3 (After adopting IFRSs)

Income Statement 2023Q3 (After adopting IFRSs) 2023-11-13
      Financial Statement ─ Income Statement        

Provided by: CHIN-POON INDUSTRIAL CO., LTD.
Finacial year: Yearly
Unit: NT$ thousand
Accounting Title 2023/3rd 2022/3rd 2023/01/01To2023/09/30 2022/01/01To2022/09/30
Income Statement
  Net sales revenue 4,421,455 4,267,521 12,405,964 12,970,575
 Total operating revenue 4,421,455 4,267,521 12,405,964 12,970,575
 Total operating costs 3,697,112 3,941,722 10,898,116 12,118,903
Gross profit (loss) from operations 724,343 325,799 1,507,848 851,672
Gross profit (loss) from operations 724,343 325,799 1,507,848 851,672
Operating expenses        
 Selling expenses 91,002 103,648 271,242 346,257
 Administrative expenses 136,505 116,888 387,265 316,908
 Research and development expenses 82,029 75,742 230,465 242,332
 Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 119,224 -5,025 141,318 4,253
 Total operating expenses 428,760 291,253 1,030,290 909,750
Net operating income (loss) 295,583 34,546 477,558 -58,078
Non-operating income and expenses        
  Total interest income 47,614 23,919 108,061 69,953
  Total other income 47,162 47,142 146,472 117,894
  Other gains and losses, net 121,852 160,457 128,381 302,776
  Finance costs, net 15,944 7,303 43,975 19,928
 Total non-operating income and expenses 200,684 224,215 338,939 470,695
Profit (loss) from continuing operations before tax 496,267 258,761 816,497 412,617
 Total tax expense (income) 136,308 52,794 251,929 84,119
Profit (loss) from continuing operations 359,959 205,967 564,568 328,498
Profit (loss) 359,959 205,967 564,568 328,498
Other comprehensive income        
  Exchange differences on translation 233,471 110,172 25,288 307,698
  Components of other comprehensive income that will be reclassified to profit or loss 233,471 110,172 25,288 307,698
 Other comprehensive income, net 233,471 110,172 25,288 307,698
Total comprehensive income 593,430 316,139 589,856 636,196
Profit (loss), attributable to:        
 Profit (loss), attributable to owners of parent 360,004 206,050 564,796 328,718
 Profit (loss), attributable to non-controlling interests -45 -83 -228 -220
 Comprehensive income, attributable to owners of parent 593,463 316,235 590,064 636,382
 Comprehensive income, attributable to non-controlling interests -33 -96 -208 -186
Basic earnings per share        
 Total basic earnings per share 0.91 0.52 1.42 0.83
Diluted earnings per share        
 Total diluted earnings per share 0.90 0.52 1.42 0.83

 

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