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Income Statement 2025Q2 (After adopting IFRSs)

Income Statement 2025Q2 (After adopting IFRSs) 2025-08-15
 
      Financial Statement ─ Income Statement        

 

Provided by: CHIN-POON INDUSTRIAL CO., LTD.
Finacial year: Yearly
Unit: NT$ thousand
Accounting Title 2025/2nd 2024/2nd 2025/01/01To2025/06/30 2024/01/01To2024/06/30
Income Statement
　　Net sales revenue 4,090,809 4,168,378 7,931,259 8,269,956
　Total operating revenue 4,090,809 4,168,378 7,931,259 8,269,956
　Total operating costs 3,647,394 3,533,103 7,004,790 6,986,351
Gross profit (loss) from operations 443,415 635,275 926,469 1,283,605
Gross profit (loss) from operations 443,415 635,275 926,469 1,283,605
Operating expenses        
　Selling expenses 109,554 105,744 217,400 215,433
　Administrative expenses 133,498 139,942 259,926 271,675
　Research and development expenses 79,048 86,190 165,382 170,822
　Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 -28,832 247 1,918 14,270
　Total operating expenses 293,268 332,123 644,626 672,200
Net operating income (loss) 150,147 303,152 281,843 611,405
Non-operating income and expenses        
　　Total interest income 49,696 58,130 98,716 100,534
　　Total other income 65,544 143,920 120,796 187,266
　　Other gains and losses, net -130,346 28,243 -64,568 108,118
　　Finance costs, net 13,040 14,391 27,614 34,579
　Total non-operating income and expenses -28,146 215,902 127,330 361,339
Profit (loss) from continuing operations before tax 122,001 519,054 409,173 972,744
　Total tax expense (income) 24,525 179,204 103,385 308,898
Profit (loss) from continuing operations 97,476 339,850 305,788 663,846
Profit (loss) 97,476 339,850 305,788 663,846
Other comprehensive income        
　　Gains (losses) on remeasurements of defined benefit plans 0 0 0 0
　　Income tax related to components of other comprehensive income that will not be reclassified to profit or loss 0 0 0 0
　　Components of other comprehensive income that will not be reclassified to profit or loss 0 0 0 0
　　Exchange differences on translation -1,221,951 109,141 -1,010,922 236,849
　　Income tax related to components of other comprehensive income that will be reclassified to profit or loss 0 0 0 0
　　Components of other comprehensive income that will be reclassified to profit or loss -1,221,951 109,141 -1,010,922 236,849
　Other comprehensive income, net -1,221,951 109,141 -1,010,922 236,849
Total comprehensive income -1,124,475 448,991 -705,134 900,695
Profit (loss), attributable to:        
　Profit (loss), attributable to owners of parent 97,494 339,826 305,814 663,811
　Profit (loss), attributable to non-controlling interests -18 24 -26 35
　Comprehensive income, attributable to owners of parent -1,124,214 448,955 -704,926 900,703
　Comprehensive income, attributable to non-controlling interests -261 36 -208 -8
Basic earnings per share        
　Total basic earnings per share 0.25 0.85 0.77 1.67
Diluted earnings per share        
　Total diluted earnings per share 0.24 0.85 0.77 1.67

 
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