2025.10.30 Quarterly Results Presentation

Condensed Consolidated P&L

(In Million NTD, except for EPS in NTD)

2025.3Q %

2025.2Q %

QoQ %

2024.3Q %

YoY %

Net Sales

6,410

100%

6,455 100%

(1%)

5,632 100%

14%

Consolidated Sales of Testing Equipment Business

6,155

96%

6,292 97%

(2%)

5,170 92%

19%

Consolidated Sales of MAS

187

3%

94 2%

99%

384 7%

(51%)

Others

68

1%

69 1%

(1%)

78 1%

(13%)

Cost of Goods Sold

(2,575)

(40%)

(2,231) (35%)

15%

(2,326) (41%)

11%

Gross Profit

3,835

60%

4,224 65%

(9%)

3,306 59%

16%

Operating Expenses:

General & Administration

(1,336)

(21%)

(1,395) (22%)

(4%)

(1,290) (23%)

4%

Research & Development

(651)

(10%)

(632) (9%)

3%

(508) (9%)

28%

Operating Income

1,848

29%

2,197 34%

(16%)

1,508 27%

23%

Non-Operating Income (Expenses), net

3,626

56%

241 4%

n/a

237 4%

n/a

Income (Loss) Before Tax

5,474

85%

2,438 38%

125%

1,745 31%

214%

Income Tax

(360)

(5%)

(431) (7%)

(16%)

(295) (5%)

22%

Net Income

5,114

80%

2,007 31%

155%

1,450 26%

253%

Net Income (Losses) Attributable To:

Shareholders of the Parent

5,066

79%

1,953 30%

159%

1,426 25%

255%

Noncontrolling Interests

48

1%

54 1%

(11%)

24 1%

100%

$ 5,114

80%

$ 2,007 31%

155%

$ 1,450 26%

253%

EPS (Basic)

$ 11.99

$ 4.64

158%

$ 3.39

254%

EPS (Diluted)

$ 11.92

$ 4.60

159%

$ 3.36

255%

Condensed Consolidated P&L

(In Million NTD, except for EPS in NTD)

2025.1~3Q %

2024.1~3Q %

YoY %

Net Sales

19,730

100%

15,565 100%

27%

Consolidated Sales of Testing Equipment Business

18,903

96%

14,664 94%

29%

Consolidated Sales of MAS

629

3%

661 4%

(5%)

Others

198

1%

240 2%

(18%)

Cost of Goods Sold

(7,522)

(38%)

(6,426) (41%)

17%

Gross Profit

12,208

62%

9,139 59%

34%

Operating Expenses:

General & Administration

(4,110)

(21%)

(3,701) (24%)

11%

Research & Development

(1,888)

(10%)

(1,515) (10%)

25%

Operating Income

6,210

31%

3,923 25%

58%

Non-Operating Income (Expenses), net

4,300

22%

847 5%

408%

Income (Loss) Before Tax

10,510

53%

4,770 30%

120%

Income Tax

(1,233)

(6%)

(906) (5%)

36%

Net Income

9,277

47%

3,864 25%

140%

Net Income (Losses) Attributable To:

Shareholders of the Parent

9,142

46%

3,788 25%

141%

Noncontrolling Interests

135

1%

76 -

178%

$ 9,277

47%

$ 3,864 25%

140%

EPS (Basic)

$ 21.67

$ 9.00

141%

EPS (Diluted)

$ 21.52

$ 8.93

141%

Balance Sheet Highlights

Cash & Short Term Investments

7,171

5,040

42%

Inventory

6,982

5,827

20%

Short Term Debt

836

1,417

- 41%

Long Term Debt

3,168

2,108

50%

Shareholders Equity

30,059

25,450

18%

Total Assets

43,160

37,308

16%

Inventory Turnover (Day)

230

209

AR Turnover (Day)

85

87

AP Turnover (Day)

120

118

Net Debt to Equity (%)

Net Cash

Net Cash

ROE (%)

29%

22%

ROA (%)

20%

15%

Cash Position

2025.1~3Q

2024.1~3Q

YoY

EBITDA

11,155

5,378

107%

Cash Flow from Operation

2,864

2,951

(3%)

Free Cash Flow

5,055

1,903

166%

(Unit: Million NTD)

2025.3Q

%

QoQ

YoY

2025.1~3Q

%

YoY

2024

%

Test Instruments & Automatic Testing System (ATS)

3,011

55%

12%

74%

7,913

49%

54%

6,825

44%

Semiconductor / Photonics Test Solutions

2,092

38%

(5%)

15%

6,896

43%

41%

6,974

45%

Turnkey Solutions

55

1%

(55%)

(48%)

328

2%

(39%)

685

4%

Service & Others

334

6%

6%

3%

932

6%

4%

1,168

7%

Total of Parent Company Sales

5,492

100%

3%

38%

16,069

100%

40%

15,652

100%

+ Sales from Overseas Operations & Related Subsidiaries

663

(31%)

(44%)

2,834

(12%)

4,767

Chroma Consolidated Testing Equipment Business

6,155

96%

(2%)

19%

18,903

96%

29%

20,419

95%

MAS

187

3%

99%

(51%)

629

3%

(5%)

872

4%

Other Subsidiaries

68

1%

(1%)

(13%)

198

1%

(18%)

313

1%

Consolidated Sales

6,410

100%

(1%)

14%

19,730

100%

27%

21,604

97%