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Income Statement 2026Q2 (After adopting IFRSs)

Income Statement 2026Q2 (After adopting IFRSs) 2026-08-13
      Financial Statement ─ Income Statement      

 

Provided by: CHIN-POON INDUSTRIAL CO., LTD.
Finacial year: Yearly
Unit: NT$ thousand
Accounting Title 2026Q2  2025Q2  2026H1  2025H1 
Income Statement
　　Net sales revenue 4,241,276 4,090,809 8,297,117 7,931,259
　Total operating revenue 4,241,276 4,090,809 8,297,117 7,931,259
　Total operating costs 3,724,560 3,647,394 7,290,264 7,004,790
Gross profit (loss) from operations 516,716 443,415 1,006,853 926,469
Gross profit (loss) from operations 516,716 443,415 1,006,853 926,469
Operating expenses        
　Selling expenses 133,834 109,554 258,240 217,400
　Administrative expenses 129,295 133,498 255,909 259,926
　Research and development expenses 80,472 79,048 156,135 165,382
　Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 -13,781 -28,832 -44,928 1,918
　Total operating expenses 329,820 293,268 625,356 644,626
Net operating income (loss) 186,896 150,147 381,497 281,843
Non-operating income and expenses        
　　Total interest income 49,477 49,696 97,230 98,716
　　Total other income 83,732 65,544 165,945 120,796
　　Other gains and losses, net -22,514 -130,346 -16,528 -64,568
　　Finance costs, net 11,917 13,040 23,354 27,614
　Total non-operating income and expenses 98,778 -28,146 223,293 127,330
Profit (loss) from continuing operations before tax 285,674 122,001 604,790 409,173
　Total tax expense (income) 105,927 24,525 178,326 103,385
Profit (loss) from continuing operations 179,747 97,476 426,464 305,788
Profit (loss) from discontinued operations        
Profit (loss) 179,747 97,476 426,464 305,788
　　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 31,985 -1,221,951 229,500 -1,010,922
　　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 31,985 -1,221,951 229,500 -1,010,922
　Total other comprehensive income 31,985 -1,221,951 229,500 -1,010,922
Total comprehensive income 211,732 -1,124,475 655,964 -705,134
Profit (loss), attributable to:        
　Profit (loss), attributable to owners of parent 179,730 97,494 426,450 305,814
　Profit (loss), attributable to non-controlling interests 17 -18 14 -26
　Comprehensive income, attributable to owners of parent 211,763 -1,124,214 656,064 -704,926
　Comprehensive income, attributable to non-controlling interests -31 -261 -100 -208
Basic earnings per share        
　Total basic earnings per share 0.45 0.25 1.07 0.77
Diluted earnings per share        
　Total diluted earnings per share 0.45 0.24 1.07 0.77

 
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