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CHROMA Earnings Release 2026
52029_rns_2026-04-30_6772b9e5-023c-4360-9c16-28c14cbfcb0b.pdf
Earnings Release
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Chroma
2026 1Q Earnings Web Conference
Paul Ying, CFO
30th April, 2026
Chroma
Disclaimer
This presentation contains some forward-looking statements that are subject to substantial risks and uncertainties. Typically, these statements contain words such as "anticipate", "believe", "could", "estimate", "expect", "intend", "plan", "forecast", "project", "predict", "potential", "continue", "may", "should", "will", and "would" or similar words. You should consider these forward-looking statements carefully because such statements are only our expectations or projections about future events, and actual results may differ materially from those expressed or implied by such statements. The forward-looking statements in this presentation include, but are not limited to, growth rates for various markets estimated by third party sources, future products and technology development, widespread market acceptance of the hosted delivery model, future revenue growth and profitability. You should be cautioned that the forward-looking statements are no guarantee of our future performance. The forward-looking statements contained in this presentation are made only as of the date of this presentation and we undertake no obligation to update the forward-looking statements to reflect subsequent events or circumstances, except as required by law.
This presentation and the information contained herein are the property of Chroma Ate Inc.
Agenda
Chroma
- Financial Review
- Operation Highlights
- Q&A
Chroma
FINANCIAL REVIEW
Chroma
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% |
Chroma
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 |
- All ROE + ROA has been annualized and excluded the one time capital gain.
- Free Cash Flow = Net Cash Provided by Operating Activities + (Net Cash used by Investing Activities).
Chroma
OPERATION HIGHLIGHT
Chroma
2026.1Q & 2025 Annual Product Mix and Consolidated Sales Breakdown
(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% |
Chroma
Advancing Excellence
Thank You
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