Income Statement Best Precision Industrial Co., Ltd.

Stocks

6859

TW0006859002

Industrial Machinery & Equipment

End-of-day quote Taipei Exchange 2026-09-04			5-day change	1st Jan Change
115.00 ^TWD	+2.68%		+6.48%	-

08-12	Best Precision Industrial Co., Ltd. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-07	Best Precision Industrial Co., Ltd. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: BEST PRECISION INDUSTRIAL CO., LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Revenues	936M	989M	792M	682M	923M
Total Revenues	936M	989M	792M	682M	923M
Cost of Goods Sold, Total	667M	694M	596M	549M	671M
Gross Profit	269M	294M	196M	133M	253M
Selling General & Admin Expenses, Total	57.99M	73.66M	67.85M	71.51M	81.56M
R&D Expenses	18.72M	19.94M	31.64M	24.56M	30.32M
Other Operating Expenses, Total	76.71M	93.6M	99.48M	96.07M	112M
Operating Income	192M	201M	96.18M	36.85M	141M
Interest Expense, Total	-2.94M	-3.16M	-4.08M	-6.19M	-2.89M
Interest And Investment Income	539K	3.55M	31.94M	41.92M	34.02M
Net Interest Expenses	-2.4M	395K	27.86M	35.73M	31.13M
Currency Exchange Gains (Loss)	-12.84M	58.95M	-6.56M	70.37M	-25.47M
Other Non Operating Income (Expenses)	364K	709K	846K	4.21M	2.53M
EBT, Excl. Unusual Items	177M	261M	118M	147M	149M
Gain (Loss) On Sale Of Assets	4.28M	1.31M	-	-71K	-
EBT, Incl. Unusual Items	181M	262M	118M	147M	149M
Income Tax Expense	29.78M	33.72M	18.3M	24.15M	30.4M
Earnings From Continuing Operations	151M	228M	100M	123M	118M
Net Income to Company	151M	228M	100M	123M	118M
Net Income - (IS)	151M	228M	100M	123M	118M
Net Income to Common Incl Extra Items	151M	228M	100M	123M	118M
Net Income to Common Excl. Extra Items	151M	228M	100M	123M	118M
Per Share Items
Net EPS - Basic	4.47	6.37	2.57	3.14	2.86
Basic EPS - Continuing Operations	4.47	6.37	2.57	3.14	2.86
Basic Weighted Average Shares Outstanding	33.87M	35.89M	38.92M	39.17M	41.48M
Net EPS - Diluted	4.42	6.25	2.53	3.11	2.85
Diluted EPS - Continuing Operations	4.42	6.25	2.53	3.11	2.85
Diluted Weighted Average Shares Outstanding	34.24M	36.52M	39.5M	39.56M	41.56M
Normalized Basic EPS	3.26	4.54	1.9	2.35	2.24
Normalized Diluted EPS	3.23	4.47	1.87	2.32	2.24
Dividend Per Share	1.24	1.82	2	2.5	2
Payout Ratio	-	19.29	70.68	63.67	87.49
Supplemental Items
EBITDA	352M	357M	229M	157M	269M
EBITA	192M	201M	96.18M	36.85M	141M
EBIT	192M	201M	96.18M	36.85M	141M
EBITDAR	353M	358M	230M	158M	270M
Effective Tax Rate - (Ratio)	16.43	12.86	15.47	16.42	20.42
Total Current Taxes	34.89M	30.8M	24.03M	16.31M	33.61M
Total Deferred Taxes	-5.11M	2.92M	-5.72M	7.83M	-3.21M
Normalized Net Income	111M	163M	73.95M	91.97M	93.06M
Interest on Long-Term Debt	-	51K	117K	125K	123K
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
Selling and Marketing Expenses	11.97M	13.29M	11.62M	11.78M	14.36M
General and Administrative Expenses	46.02M	60.37M	56.23M	59.72M	67.2M
Research And Development Expense From Footnotes	18.72M	19.94M	31.64M	24.56M	30.32M
Net Rental Expense, Total	717K	792K	923K	887K	973K
Imputed Operating Lease Interest Expense	62.42K	88.39K	117K	147K	93.74K
Imputed Operating Lease Depreciation	655K	704K	806K	740K	879K
Stock-Based Comp., Other (Total)	636K	5.91M	6.35M	5.04M	-
Total Stock-Based Compensation	636K	5.91M	6.35M	5.04M	-

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Assets
Cash And Equivalents	612M	856M	996M	767M	511M
Short Term Investments	21.72M	96.84M	177M	294M	553M
Total Cash And Short Term Investments	634M	952M	1.17B	1.06B	1.06B
Accounts Receivable, Total	138M	210M	114M	173M	171M
Other Receivables	1.75M	1.41M	9.61M	12.87M	8.64M
Total Receivables	140M	212M	123M	186M	180M
Inventory	115M	97.34M	63.79M	93.17M	87.64M
Prepaid Expenses	971K	1.42M	1.1M	8.24M	7.72M
Other Current Assets, Total	196K	111K	657K	182K	201M
Total Current Assets	890M	1.26B	1.36B	1.35B	1.54B
Gross Property Plant And Equipment	1.38B	1.15B	1.39B	1.72B	1.76B
Accumulated Depreciation	-665M	-479M	-610M	-728M	-855M
Net Property Plant And Equipment	720M	673M	783M	993M	907M
Other Intangibles, Total	4.73M	5.9M	6.64M	7.78M	17.24M
Deferred Tax Assets Long-Term	10.67M	11.83M	14.15M	14.19M	13.52M
Other Long-Term Assets, Total	68.95M	167M	46.06M	38.76M	26.96M
Total Assets	1.69B	2.12B	2.21B	2.4B	2.51B
Liabilities
Accounts Payable, Total	57.54M	58.72M	38.24M	57.06M	41.66M
Accrued Expenses, Total	75.85M	74.25M	63.67M	70.04M	80.73M
Short-term Borrowings	-	-	150M	180M	100M
Current Portion of Long-Term Debt	44.01M	44.01M	39.36M	9.61M	9.61M
Current Portion of Leases	2.87M	2.03M	3.66M	4.02M	2.8M
Current Income Taxes Payable	27.26M	19.36M	-	61K	19.66M
Unearned Revenue Current, Total	26.8M	11.03M	3.32M	26M	7.14M
Other Current Liabilities	16.04M	8.81M	8.41M	109M	12.37M
Total Current Liabilities	250M	218M	307M	456M	274M
Long-Term Debt	200M	156M	116M	88.93M	79.32M
Long-Term Leases	2.42M	1.56M	3.1M	3.34M	1.78M
Deferred Tax Liability Non Current	553K	4.64M	1.23M	9.1M	5.22M
Other Non Current Liabilities	112K	112K	112K	242K	299K
Total Liabilities	453M	380M	427M	557M	361M
Common Stock, Total	294M	353M	391M	395M	416M
Additional Paid In Capital	206M	490M	502M	475M	677M
Retained Earnings	742M	897M	891M	975M	1.05B
Comprehensive Income and Other	30K	77K	44K	423K	511K
Total Common Equity	1.24B	1.74B	1.78B	1.84B	2.15B
Total Equity	1.24B	1.74B	1.78B	1.84B	2.15B
Total Liabilities And Equity	1.69B	2.12B	2.21B	2.4B	2.51B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	35.55M	38.88M	39.14M	39.47M	41.59M
ECS Total Common Shares Outstanding	35.55M	38.88M	39.14M	39.47M	41.59M
Book Value / Share	34.92	44.77	45.59	46.74	51.58
Tangible Book Value	1.24B	1.73B	1.78B	1.84B	2.13B
Tangible Book Value Per Share	34.79	44.62	45.42	46.55	51.16
Total Debt	249M	203M	313M	286M	194M
Net Debt	-385M	-749M	-860M	-775M	-870M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	-
Debt Equivalent Oper. Leases	5.74M	6.34M	7.38M	7.1M	7.78M
Account Code - Inventory Valuation	-	6	6	6	6
Inventories - Raw Materials, Total	10.37M	3.94M	2.73M	6.12M	5.59M
Inventories - Work In Process, Total	39.94M	42.75M	33.37M	32.49M	40.78M
Inventories - Finished Goods, Total	65.07M	50.65M	27.69M	54.56M	41.27M
Land - (BS)	307M	307M	307M	530M	530M
Buildings, Total	136M	136M	137M	137M	137M
Machinery, Total	918M	705M	939M	1.05B	1.09B
Full Time Employees	310	-	-	-	-
Assets on Operating Lease - Gross	771K	-	-	-	-
Assets on Operating Lease - Accumulated Depreciation	-767K	-	-	-	-

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Net Income	151M	228M	100M	123M	118M
Depreciation & Amortization - CF	163M	159M	136M	124M	133M
Depreciation & Amortization, Total	163M	159M	136M	124M	133M
Amortization of Deferred Charges, Total - (CF)	1.79M	2.07M	2.82M	3.24M	3.79M
(Gain) Loss From Sale Of Asset	-4.28M	-1.31M	-	71K	-
Stock-Based Compensation (CF)	636K	5.91M	6.35M	5.04M	-
Other Operating Activities, Total	33.99M	5.67M	-21.54M	8.76M	-6M
Change In Accounts Receivable	75.33M	-34.51M	59.47M	-56.85M	4.2M
Change In Inventories	-27.34M	6.53M	21.64M	-29.87M	5.53M
Change In Accounts Payable	-20.51M	1.28M	-20.61M	19.01M	-15.42M
Change in Unearned Revenues	6.4M	-15.77M	-7.71M	22.68M	-18.86M
Change in Other Net Operating Assets	27.55M	-39.85M	26.54M	7.5M	15.64M
Cash from Operations	408M	317M	303M	226M	240M
Capital Expenditure	-214M	-215M	-118M	-316M	-38.03M
Sale of Property, Plant, and Equipment	4.3M	1.32M	-	1.1M	-
Sale (Purchase) of Intangible assets	-684K	-3.23M	-3.57M	-14.06M	-13.98M
Investment in Marketable and Equity Securities, Total	-21.72M	-75.11M	-79.9M	-117M	-460M
Other Investing Activities, Total	837K	197K	-519K	-751K	-27K
Cash from Investing	-232M	-292M	-202M	-446M	-512M
Short Term Debt Issued, Total	-	-	150M	30M	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	150M	30M	-
Short Term Debt Repaid, Total	-	-	-	-	-80M
Long-Term Debt Repaid, Total	-47M	-47.07M	-47.6M	-61.35M	-14.01M
Total Debt Repaid	-47M	-47.07M	-47.6M	-61.35M	-94.01M
Issuance of Common Stock	141M	309M	7.92M	100M	192M
Common Dividends Paid	-	-44.07M	-70.7M	-78.27M	-104M
Common & Preferred Stock Dividends Paid	-	-44.07M	-70.7M	-78.27M	-104M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	93.6M	218M	39.63M	-9.56M	-5.86M
Foreign Exchange Rate Adjustments	-5K	47K	10K	258K	22.49M
Net Change in Cash	270M	243M	141M	-229M	-255M
Supplemental Items
Cash Interest Paid	2.95M	3.12M	4.04M	6.2M	2.93M
Cash Income Tax Paid (Refund)	21.01M	38.7M	46.6M	19.62M	10.91M
Levered Free Cash Flow	174M	-14.01M	144M	-129M	175M
Unlevered Free Cash Flow	176M	-12.04M	147M	-125M	177M
Change In Net Working Capital	-106M	85.84M	-63.24M	-49.67M	-4.18M
Net Debt Issued / Repaid	-47M	-47.07M	102M	-31.35M	-94.01M

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Profitability
Return on Assets	7.71	6.58	2.77	1	3.58
Return on Total Capital	8.78	7.31	2.98	1.09	3.94
Return On Equity %	13.83	15.32	5.67	6.77	5.94
Return on Common Equity	13.83	15.32	5.67	6.77	5.94
Margin Analysis
Gross Profit Margin %	28.7	29.78	24.71	19.5	27.36
SG&A Margin	6.2	7.45	8.57	10.49	8.83
EBITDA Margin %	37.64	36.09	28.87	22.98	29.12
EBITA Margin %	20.5	20.31	12.15	5.41	15.24
EBIT Margin %	20.5	20.31	12.15	5.41	15.24
Income From Continuing Operations Margin %	16.18	23.11	12.63	18.03	12.83
Net Income Margin %	16.18	23.11	12.63	18.03	12.83
Net Avail. For Common Margin %	16.18	23.11	12.63	18.03	12.83
Normalized Net Income Margin	11.82	16.49	9.34	13.49	10.08
Levered Free Cash Flow Margin	18.64	-1.42	18.23	-18.89	18.92
Unlevered Free Cash Flow Margin	18.83	-1.22	18.55	-18.33	19.12
Asset Turnover
Asset Turnover	0.6	0.52	0.37	0.3	0.38
Fixed Assets Turnover	1.33	1.42	1.09	0.77	0.97
Receivables Turnover (Average Receivables)	5.28	5.68	4.88	4.75	5.36
Inventory Turnover (Average Inventory)	5.83	6.53	7.4	6.99	7.42
Short Term Liquidity
Current Ratio	3.56	5.79	4.44	2.96	5.62
Quick Ratio	3.09	5.34	4.23	2.74	4.54
Operating Cash Flow to Current Liabilities	1.63	1.46	0.99	0.5	0.88
Days Sales Outstanding (Average Receivables)	69.09	64.32	74.74	77.08	68.15
Days Outstanding Inventory (Average Inventory)	62.57	55.92	49.33	52.34	49.2
Average Days Payable Outstanding	37.03	31.38	31.45	30.16	27.08
Cash Conversion Cycle (Average Days)	94.64	88.86	92.62	99.26	90.26
Long Term Solvency
Total Debt/Equity	20.06	11.68	17.52	15.5	9.02
Total Debt / Total Capital	16.71	10.46	14.9	13.42	8.27
LT Debt/Equity	16.29	9.04	6.7	5	3.78
Long-Term Debt / Total Capital	13.57	8.09	5.7	4.33	3.47
Total Liabilities / Total Assets	26.75	17.93	19.33	23.2	14.39
EBIT / Interest Expense	65.26	63.63	23.54	5.95	48.74
EBITDA / Interest Expense	120.85	114.02	56.85	25.98	94.67
(EBITDA - Capex) / Interest Expense	47.88	45.74	27.93	-25.04	81.49
Total Debt / EBITDA	0.7	0.57	1.35	1.78	0.71
Net Debt / EBITDA	-1.08	-2.08	-3.7	-4.82	-3.18
Total Debt / (EBITDA - Capex)	1.77	1.41	2.74	-1.84	0.82
Net Debt / (EBITDA - Capex)	-2.74	-5.19	-7.54	5	-3.7
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	8.84	5.65	-19.9	-13.91	35.45
Gross Profit, 1 Yr. Growth %	17.63	9.65	-33.54	-32.07	90.04
EBITDA, 1 Yr. Growth %	12.85	1.3	-35.92	-31.48	71.68
EBITA, 1 Yr. Growth %	20.2	4.71	-52.11	-61.69	281.86
EBIT, 1 Yr. Growth %	20.2	4.71	-52.11	-61.69	281.86
Earnings From Cont. Operations, 1 Yr. Growth %	37.87	50.88	-56.22	22.92	-3.61
Net Income, 1 Yr. Growth %	37.87	50.88	-56.22	22.92	-3.61
Normalized Net Income, 1 Yr. Growth %	28.74	47.46	-54.65	24.37	1.19
Diluted EPS Before Extra, 1 Yr. Growth %	12.39	41.85	-59.32	22.92	-8.36
Accounts Receivable, 1 Yr. Growth %	-36.23	52.58	-45.92	52.26	-1.04
Inventory, 1 Yr. Growth %	1.77	-15.64	-34.47	46.06	-5.94
Net Property, Plant and Equip., 1 Yr. Growth %	5.36	-6.46	16.31	26.83	-8.66
Total Assets, 1 Yr. Growth %	19.92	25.16	4.28	8.61	4.31
Tangible Book Value, 1 Yr. Growth %	31.16	40.28	2.47	3.35	15.82
Common Equity, 1 Yr. Growth %	30.85	40.22	2.5	3.4	16.27
Cash From Operations, 1 Yr. Growth %	32.36	-22.26	-4.55	-25.27	29.04
Capital Expenditures, 1 Yr. Growth %	13.18	0.47	-45.17	167.3	-87.96
Levered Free Cash Flow, 1 Yr. Growth %	104.07	-108.03	-1.13K	-189.24	-141.35
Unlevered Free Cash Flow, 1 Yr. Growth %	100.86	-106.83	-1.32K	-185.05	-142.16
Dividend Per Share, 1 Yr. Growth %	-	46.68	10	25	-20
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	21.09	7.23	-8.01	-16.96	7.99
Gross Profit, 2 Yr. CAGR %	26.49	13.57	-14.64	-32.81	13.62
EBITDA, 2 Yr. CAGR %	26.9	6.92	-19.43	-33.74	8.46
EBITA, 2 Yr. CAGR %	27.36	12.19	-29.19	-57.16	20.96
EBIT, 2 Yr. CAGR %	27.36	12.19	-29.19	-57.16	20.96
Earnings From Cont. Operations, 2 Yr. CAGR %	26.88	44.23	-18.73	-26.65	8.85
Net Income, 2 Yr. CAGR %	26.88	44.23	-18.73	-26.65	8.85
Normalized Net Income, 2 Yr. CAGR %	22.98	37.78	-18.22	-24.9	12.18
Diluted EPS Before Extra, 2 Yr. CAGR %	13	26.09	-24.25	-29.29	6.14
Accounts Receivable, 2 Yr. CAGR %	-16.47	-1.36	-9.16	-9.26	22.75
Inventory, 2 Yr. CAGR %	-9.02	-7.34	-25.65	-2.17	17.21
Net Property, Plant and Equip., 2 Yr. CAGR %	6.07	-0.73	4.3	21.46	7.63
Total Assets, 2 Yr. CAGR %	20.39	22.51	14.24	6.42	6.44
Tangible Book Value, 2 Yr. CAGR %	32.91	35.64	19.89	2.91	9.41
Common Equity, 2 Yr. CAGR %	32.63	35.45	19.89	2.95	9.65
Cash From Operations, 2 Yr. CAGR %	99.76	1.44	-13.86	-15.54	-11.01
Capital Expenditures, 2 Yr. CAGR %	-10.24	6.64	-25.78	21.06	-43.26
Levered Free Cash Flow, 2 Yr. CAGR %	2.19	-59.51	-9.03	203.19	10.02
Unlevered Free Cash Flow, 2 Yr. CAGR %	3.3	-62.96	-8.71	222.14	9.63
Dividend Per Share, 2 Yr. CAGR %	-	-	27.02	17.26	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	11.97	15.71	-2.7	-10.02	-2.25
Gross Profit, 3 Yr. CAGR %	19.4	20.61	-5.01	-20.89	-4.98
EBITDA, 3 Yr. CAGR %	20.32	17.72	-9.86	-23.67	-8.99
EBITA, 3 Yr. CAGR %	15.65	19.31	-15.53	-42.3	-11.18
EBIT, 3 Yr. CAGR %	15.65	19.31	-15.53	-42.3	-11.18
Earnings From Cont. Operations, 3 Yr. CAGR %	14.81	34.42	-3.07	-6.71	-19.66
Net Income, 3 Yr. CAGR %	14.81	34.42	-3.07	-6.71	-19.66
Normalized Net Income, 3 Yr. CAGR %	8.94	30.65	-4.87	-5.96	-17.05
Diluted EPS Before Extra, 3 Yr. CAGR %	6.33	21.78	-13.68	-10.98	-22.91
Accounts Receivable, 3 Yr. CAGR %	-0.2	2.11	-19.27	7.9	-6.6
Inventory, 3 Yr. CAGR %	15.9	-11.28	-17.45	-6.88	-3.44
Net Property, Plant and Equip., 3 Yr. CAGR %	16.27	1.72	4.66	11.33	10.45
Total Assets, 3 Yr. CAGR %	17.72	21.96	16.1	12.34	5.71
Tangible Book Value, 3 Yr. CAGR %	26.55	35.32	23.54	14.1	7.04
Common Equity, 3 Yr. CAGR %	26.62	35.11	23.44	14.12	7.21
Cash From Operations, 3 Yr. CAGR %	23.38	45.85	-0.6	-17.84	-8.91
Capital Expenditures, 3 Yr. CAGR %	14.54	-6.8	-14.57	13.77	-43.91
Levered Free Cash Flow, 3 Yr. CAGR %	-	-56.22	19.08	-9.61	131.89
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-58.23	18.73	-10.84	144.76
Dividend Per Share, 3 Yr. CAGR %	-	-	-	26.34	3.23
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	3.5	1.33	1.44
Gross Profit, 5 Yr. CAGR %	-	-	4.4	-4.56	2.05
EBITDA, 5 Yr. CAGR %	-	-	2.48	-6.46	-2.94
EBITA, 5 Yr. CAGR %	-	-	-4.95	-20.8	-2.48
EBIT, 5 Yr. CAGR %	-	-	-4.95	-20.8	-2.48
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-0.01	5.5	1.53
Net Income, 5 Yr. CAGR %	-	-	-0.01	5.5	1.53
Normalized Net Income, 5 Yr. CAGR %	-	-	-2.87	4.7	1.62
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-7.21	-2.13	-6.24
Accounts Receivable, 5 Yr. CAGR %	-	-	-3.89	-2.6	-4.54
Inventory, 5 Yr. CAGR %	-	-	-2.95	-7.74	-5.02
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	11.33	9.2	5.84
Total Assets, 5 Yr. CAGR %	-	-	16.32	15.49	12.14
Tangible Book Value, 5 Yr. CAGR %	-	-	23.85	21.28	17.68
Common Equity, 5 Yr. CAGR %	-	-	23.88	21.19	17.72
Cash From Operations, 5 Yr. CAGR %	-	-	6.87	17.22	-4.9
Capital Expenditures, 5 Yr. CAGR %	-	-	-3.71	3.48	-27.47
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-5.06	15.37
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-5.43	15