Income Statement Sentien Printing Factory Co., Ltd.

Stocks

8410

TW0008410002

Commodity Chemicals

End-of-day quote Taipei Exchange 2026-09-17			5-day change	1st Jan Change
29.35 ^TWD	-0.17%		+0.86%	-18.13%

08-11	Sentien Printing Factory Co., Ltd. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-12	Sentien Printing Factory Co., Ltd. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

4cb52f9d74fc.S5oJ7xoLK3lNZw4zWHt9BqhVHUjF5wLV1LO9h1P5T98.Ad1cql0yTDofPTpeNyE_M887XhKag0jkjsCK4xDMeaoeol2oYGp7VAo-eQ

Published financial data: SENTIEN PRINTING FACTORY CO., LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Revenues	1.13B	1.05B	1.18B	1.17B	1.12B
Total Revenues	1.13B	1.05B	1.18B	1.17B	1.12B
Cost of Goods Sold, Total	811M	857M	727M	708M	729M
Gross Profit	316M	188M	453M	462M	391M
Selling General & Admin Expenses, Total	202M	207M	190M	188M	178M
Provision for Bad Debts	-	-	-	-	-
R&D Expenses	51.81M	52.19M	55.9M	54.55M	53.12M
Other Operating Expenses	641K	-	-	-	-
Other Operating Expenses, Total	255M	259M	246M	242M	231M
Operating Income	61.54M	-70.79M	207M	220M	160M
Interest Expense, Total	-2.13M	-1.91M	-3.06M	-3.47M	-3.47M
Interest And Investment Income	3.09M	9.08M	31.05M	40.23M	30.26M
Net Interest Expenses	963K	7.18M	27.98M	36.76M	26.79M
Currency Exchange Gains (Loss)	-15.79M	96.2M	5.73M	85.5M	-44.16M
Other Non Operating Income (Expenses)	2.06M	-6.03M	2.79M	227K	3.54M
EBT, Excl. Unusual Items	48.78M	26.56M	244M	342M	146M
Gain (Loss) On Sale Of Assets	377K	-169K	-427K	49K	684K
EBT, Incl. Unusual Items	49.15M	26.39M	243M	342M	147M
Income Tax Expense	7.28M	4.01M	48.1M	66.32M	27.2M
Earnings From Continuing Operations	41.88M	22.37M	195M	276M	120M
Net Income to Company	41.88M	22.37M	195M	276M	120M
Net Income - (IS)	41.88M	22.37M	195M	276M	120M
Net Income to Common Incl Extra Items	41.88M	22.37M	195M	276M	120M
Net Income to Common Excl. Extra Items	41.88M	22.37M	195M	276M	120M
Per Share Items
Net EPS - Basic	1.14	0.61	5.33	7.54	3.27
Basic EPS - Continuing Operations	1.14	0.61	5.33	7.54	3.27
Basic Weighted Average Shares Outstanding	36.59M	36.59M	36.59M	36.59M	36.59M
Net EPS - Diluted	1.13	0.6	5.3	7.49	3.24
Diluted EPS - Continuing Operations	1.13	0.6	5.3	7.49	3.24
Diluted Weighted Average Shares Outstanding	36.94M	37.01M	36.85M	36.83M	37.02M
Normalized Basic EPS	0.83	0.45	4.16	5.85	2.5
Normalized Diluted EPS	0.83	0.45	4.13	5.81	2.47
Dividend Per Share	0.6	0.61	2.5	3	1.6
Payout Ratio	218.44	98.12	11.44	33.14	91.64
Supplemental Items
EBITDA	144M	14.95M	294M	310M	258M
EBITA	61.54M	-70.79M	207M	220M	160M
EBIT	61.54M	-70.79M	207M	220M	160M
EBITDAR	146M	16.1M	297M	312M	260M
Effective Tax Rate - (Ratio)	14.81	15.2	19.77	19.37	18.5
Total Current Taxes	6.06M	17.12M	49.73M	55.25M	29.51M
Total Deferred Taxes	1.22M	-13.11M	-1.64M	11.07M	-2.31M
Normalized Net Income	30.49M	16.6M	152M	214M	91.44M
Interest on Long-Term Debt	2.04M	205K	47K	100K	86K
Non-Cash Pension Expense	93K	89K	184K	157K	166K
Supplemental Operating Expense Items
Advertising Expense	6.49M	2.75M	-	-	-
Selling and Marketing Expenses	155M	157M	138M	131M	122M
General and Administrative Expenses	46.69M	50.14M	51.73M	56.44M	56.25M
Research And Development Expense From Footnotes	52.36M	52.98M	55.9M	55.23M	53.12M
Net Rental Expense, Total	1.99M	1.15M	2.11M	2.43M	2.32M
Imputed Operating Lease Interest Expense	183K	115K	264K	330K	396K
Imputed Operating Lease Depreciation	1.8M	1.03M	1.85M	2.1M	1.93M
Maintenance & Repair Expenses, Total	2.32M	2.59M	1.4M	1.99M	-

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Assets
Cash And Equivalents	535M	98.55M	86.22M	28.03M	31.88M
Short Term Investments	-	585M	719M	796M	771M
Total Cash And Short Term Investments	535M	684M	805M	824M	803M
Accounts Receivable, Total	452M	363M	456M	524M	456M
Other Receivables	8.94M	7.84M	8.66M	11.72M	10.12M
Total Receivables	461M	370M	465M	536M	466M
Inventory	148M	129M	135M	126M	124M
Prepaid Expenses	5.86M	5.21M	6.34M	8.05M	8.61M
Other Current Assets, Total	22.32M	7.62M	7.44M	5.45M	4.4M
Total Current Assets	1.17B	1.2B	1.42B	1.5B	1.41B
Gross Property Plant And Equipment	1.78B	1.82B	1.89B	1.96B	2.06B
Accumulated Depreciation	-988M	-1.02B	-1.08B	-1.17B	-1.25B
Net Property Plant And Equipment	792M	796M	809M	792M	806M
Other Intangibles, Total	3.49M	4.44M	3.49M	5.15M	3.99M
Deferred Tax Assets Long-Term	18.81M	30.98M	32.31M	26.68M	26.37M
Other Long-Term Assets, Total	4.1M	6.82M	6.3M	6.11M	7.64M
Total Assets	1.99B	2.03B	2.27B	2.33B	2.25B
Liabilities
Accounts Payable, Total	131M	75.61M	162M	122M	68M
Accrued Expenses, Total	45.21M	194M	72.8M	74.86M	68.04M
Short-term Borrowings	-	4.78M	60.49M	18.55M	12.5M
Current Portion of Long-Term Debt	-	-	-	5.72M	8.58M
Current Portion of Leases	150M	1.6M	747K	1.3M	1.48M
Current Income Taxes Payable	6.01M	16.6M	45.42M	26.77M	16.59M
Unearned Revenue Current, Total	37K	79K	44K	33K	9K
Other Current Liabilities	137M	74.5M	56.28M	53.73M	49.79M
Total Current Liabilities	469M	367M	397M	303M	225M
Long-Term Debt	-	146M	177M	140M	132M
Long-Term Leases	1.32M	709K	1.44M	3.54M	2.98M
Pension & Other Post Retirement Benefits	18.18M	13.96M	12.72M	12.39M	12.19M
Deferred Tax Liability Non Current	9.73M	9.73M	9.73M	15.27M	12.72M
Other Non Current Liabilities	-	-	559K	-	-
Total Liabilities	498M	537M	599M	474M	384M
Common Stock, Total	366M	366M	366M	366M	366M
Additional Paid In Capital	324M	324M	324M	324M	324M
Retained Earnings	802M	806M	980M	1.17B	1.18B
Total Common Equity	1.49B	1.5B	1.67B	1.86B	1.87B
Total Equity	1.49B	1.5B	1.67B	1.86B	1.87B
Total Liabilities And Equity	1.99B	2.03B	2.27B	2.33B	2.25B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	36.59M	36.59M	36.59M	36.59M	36.59M
ECS Total Common Shares Outstanding	36.59M	36.59M	36.59M	36.59M	36.59M
Book Value / Share	40.79	40.9	45.66	50.72	51
Tangible Book Value	1.49B	1.49B	1.67B	1.85B	1.86B
Tangible Book Value Per Share	40.69	40.78	45.57	50.57	50.89
Total Debt	151M	153M	239M	169M	157M
Net Debt	-385M	-531M	-565M	-655M	-646M
Debt Equivalent of Unfunded Proj. Benefit Obligation	18.18M	13.96M	12.72M	12.39M	12.19M
Debt Equivalent Oper. Leases	15.89M	9.18M	16.89M	19.41M	18.59M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	78.88M	54.85M	47.81M	47.29M	49.73M
Inventories - Work In Process, Total	64.62M	66.69M	82.06M	74.35M	84.7M
Inventories - Finished Goods, Total	4.53M	7.62M	5.03M	4.21M	6.5M
Land - (BS)	18.38M	177M	177M	177M	177M
Buildings, Total	396M	424M	431M	432M	439M
Machinery, Total	1.08B	1.18B	1.19B	1.3B	1.37B
Full Time Employees	242	232	232	225	218
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Net Income	41.88M	22.37M	195M	276M	120M
Depreciation & Amortization - CF	84.27M	87.47M	89.04M	91.33M	99.08M
Depreciation & Amortization, Total	84.27M	87.47M	89.04M	91.33M	99.08M
Amortization of Deferred Charges, Total - (CF)	1.36M	1.46M	1.58M	1.54M	2.24M
(Gain) Loss From Sale Of Asset	-377K	169K	427K	-49K	-684K
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	-4.44M	-14.92M	49.66M	-35.04M	-29.52M
Change In Accounts Receivable	76.08M	88.58M	-109M	-60.86M	81.78M
Change In Inventories	21.46M	18.86M	-5.74M	9.06M	1.76M
Change In Accounts Payable	9.36M	-55.71M	24.24M	-8.67M	-22.63M
Change in Other Net Operating Assets	10.35M	120M	-28.98M	-61.93M	-39.76M
Cash from Operations	240M	269M	216M	211M	212M
Capital Expenditure	-92.87M	-112M	-114M	-74.09M	-112M
Sale of Property, Plant, and Equipment	379K	706K	439K	49K	769K
Investment in Marketable and Equity Securities, Total	-	-584M	-147M	-60.06M	25.43M
Other Investing Activities, Total	-33K	11.11M	-150K	-1.21M	62K
Cash from Investing	-92.53M	-684M	-261M	-135M	-85.67M
Short Term Debt Issued, Total	-	120M	268M	280M	160M
Long-Term Debt Issued, Total	-	146M	-	-	-
Total Debt Issued	-	265M	268M	280M	160M
Short Term Debt Repaid, Total	-63.72M	-115M	-212M	-321M	-165M
Long-Term Debt Repaid, Total	-10.18M	-150M	-1.64M	-1.46M	-7.13M
Total Debt Repaid	-73.9M	-265M	-213M	-322M	-172M
Common Dividends Paid	-91.47M	-21.95M	-22.32M	-91.47M	-110M
Common & Preferred Stock Dividends Paid	-91.47M	-21.95M	-22.32M	-91.47M	-110M
Other Financing Activities, Total	-	-	559K	-559K	-
Cash from Financing	-165M	-21.2M	32.78M	-134M	-123M
Foreign Exchange Rate Adjustments	-3.63M	-192K	-498K	34K	53K
Net Change in Cash	-21.59M	-437M	-12.33M	-58.19M	3.86M
Supplemental Items
Cash Interest Paid	2.18M	1.88M	3.74M	4.53M	3.49M
Cash Income Tax Paid (Refund)	24.3M	6.53M	20.9M	73.91M	42.04M
Levered Free Cash Flow	179M	97.82M	-21.27M	32.85M	84.93M
Unlevered Free Cash Flow	180M	99.02M	-19.36M	35.02M	87.1M
Change In Net Working Capital	-149M	-166M	126M	121M	2.37M
Net Debt Issued / Repaid	-73.9M	758K	54.54M	-42.3M	-12.82M

Fiscal Period: December	2021 (TWD)	2022 (TWD)	2023 (TWD)	2024 (TWD)	2025 (TWD)
Profitability
Return on Assets	1.9	-2.2	6.02	5.97	4.37
Return on Total Capital	2.26	-2.69	7.28	6.98	4.94
Return On Equity %	2.76	1.5	12.32	15.66	6.44
Return on Common Equity	2.76	1.5	12.32	15.66	6.44
Margin Analysis
Gross Profit Margin %	28.06	18.03	38.38	39.5	34.92
SG&A Margin	17.95	19.81	16.08	16.04	15.88
EBITDA Margin %	12.77	1.43	24.96	26.47	23.01
EBITA Margin %	5.46	-6.77	17.56	18.79	14.3
EBIT Margin %	5.46	-6.77	17.56	18.79	14.3
Income From Continuing Operations Margin %	3.71	2.14	16.54	23.6	10.7
Net Income Margin %	3.71	2.14	16.54	23.6	10.7
Net Avail. For Common Margin %	3.71	2.14	16.54	23.6	10.7
Normalized Net Income Margin	2.7	1.59	12.91	18.29	8.17
Levered Free Cash Flow Margin	15.84	9.36	-1.8	2.81	7.59
Unlevered Free Cash Flow Margin	15.96	9.47	-1.64	2.99	7.78
Asset Turnover
Asset Turnover	0.56	0.52	0.55	0.51	0.49
Fixed Assets Turnover	1.48	1.32	1.47	1.46	1.4
Receivables Turnover (Average Receivables)	2.3	2.57	2.88	2.39	2.28
Inventory Turnover (Average Inventory)	5.11	6.18	5.5	5.43	5.83
Short Term Liquidity
Current Ratio	2.5	3.26	3.57	4.95	6.25
Quick Ratio	2.12	2.87	3.19	4.49	5.64
Operating Cash Flow to Current Liabilities	0.51	0.73	0.54	0.7	0.94
Days Sales Outstanding (Average Receivables)	158.99	142.2	126.61	153.34	159.75
Days Outstanding Inventory (Average Inventory)	71.41	59.05	66.3	67.42	62.6
Average Days Payable Outstanding	58.49	44.97	59.09	74.22	47.64
Cash Conversion Cycle (Average Days)	171.91	156.27	133.82	146.54	174.7
Long Term Solvency
Total Debt/Equity	10.12	10.22	14.33	9.12	8.42
Total Debt / Total Capital	9.19	9.27	12.53	8.36	7.76
LT Debt/Equity	0.09	9.79	10.66	7.74	7.21
Long-Term Debt / Total Capital	0.08	8.88	9.33	7.09	6.65
Total Liabilities / Total Assets	25.03	26.42	26.38	20.35	17.08
EBIT / Interest Expense	28.89	-37.12	67.66	63.33	46.09
EBITDA / Interest Expense	68.46	8.75	96.74	89.64	74.61
(EBITDA - Capex) / Interest Expense	24.85	-49.89	59.54	68.3	42.39
Total Debt / EBITDA	1.04	9.17	0.81	0.54	0.61
Net Debt / EBITDA	-2.64	-31.82	-1.91	-2.1	-2.49
Total Debt / (EBITDA - Capex)	2.85	-1.61	1.31	0.71	1.07
Net Debt / (EBITDA - Capex)	-7.26	5.58	-3.1	-2.76	-4.39
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-9.87	-7.32	12.86	-0.84	-4.28
Gross Profit, 1 Yr. Growth %	-35.63	-40.87	136.99	1.72	-15.73
EBITDA, 1 Yr. Growth %	-56.86	-89.72	1.87K	5.15	-16.77
EBITA, 1 Yr. Growth %	-75.32	-212.53	-392.67	6.1	-27.16
EBIT, 1 Yr. Growth %	-75.21	-215.03	-392.67	6.1	-27.16
Earnings From Cont. Operations, 1 Yr. Growth %	-74.85	-46.57	772.28	41.44	-56.6
Net Income, 1 Yr. Growth %	-74.85	-46.57	772.28	41.44	-56.6
Normalized Net Income, 1 Yr. Growth %	-76.19	-45.56	817.68	40.47	-57.26
Diluted EPS Before Extra, 1 Yr. Growth %	-74.94	-46.9	783.33	41.32	-56.74
Accounts Receivable, 1 Yr. Growth %	-14.84	-19.78	25.75	15.01	-13.06
Inventory, 1 Yr. Growth %	-12.66	-12.74	4.44	-6.72	-1.4
Net Property, Plant and Equip., 1 Yr. Growth %	8.45	0.5	1.67	-2.08	1.74
Total Assets, 1 Yr. Growth %	-3.12	2.17	11.56	2.66	-3.4
Tangible Book Value, 1 Yr. Growth %	-3.42	-0.02	11.4	10.76	0.34
Common Equity, 1 Yr. Growth %	-3.19	0.28	11.63	11.07	0.56
Cash From Operations, 1 Yr. Growth %	16.73	11.92	-19.49	-2.2	0.3
Capital Expenditures, 1 Yr. Growth %	16.31	20.4	1.88	-34.96	51.07
Levered Free Cash Flow, 1 Yr. Growth %	78.42	-45.23	-121.74	-254.43	163.73
Unlevered Free Cash Flow, 1 Yr. Growth %	77.05	-44.97	-119.55	-280.91	148.74
Dividend Per Share, 1 Yr. Growth %	-76	1.67	309.84	20	-46.67
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	5.18	-8.6	2.27	5.79	-2.58
Gross Profit, 2 Yr. CAGR %	-5.74	-38.08	19.18	55.5	-7.21
EBITDA, 2 Yr. CAGR %	-15.24	-78.84	42.29	355.09	-6.45
EBITA, 2 Yr. CAGR %	-28.09	-46.72	81.48	76.22	-12.09
EBIT, 2 Yr. CAGR %	-27.92	-46.6	83.48	76.22	-12.09
Earnings From Cont. Operations, 2 Yr. CAGR %	-30.3	-63.34	115.88	251.24	-21.66
Net Income, 2 Yr. CAGR %	-30.3	-63.34	115.88	251.24	-21.66
Normalized Net Income, 2 Yr. CAGR %	-32.7	-64	123.52	259.03	-22.52
Diluted EPS Before Extra, 2 Yr. CAGR %	-30.36	-63.53	116.57	253.32	-21.81
Accounts Receivable, 2 Yr. CAGR %	-1.67	-17.35	0.44	20.26	-0.01
Inventory, 2 Yr. CAGR %	8.7	-12.7	-4.54	-1.3	-4.09
Net Property, Plant and Equip., 2 Yr. CAGR %	3.37	4.4	1.08	-0.22	-0.19
Total Assets, 2 Yr. CAGR %	2.91	-0.51	6.76	7.02	-0.42
Tangible Book Value, 2 Yr. CAGR %	1.98	-1.62	5.69	11.2	5.57
Common Equity, 2 Yr. CAGR %	2.1	-1.47	5.8	11.35	5.68
Cash From Operations, 2 Yr. CAGR %	19.24	14.3	-5.08	-11.27	-0.96
Capital Expenditures, 2 Yr. CAGR %	14.31	18.34	10.75	-18.6	-0.88
Levered Free Cash Flow, 2 Yr. CAGR %	40.31	-1.15	-65.49	-42.05	99.82
Unlevered Free Cash Flow, 2 Yr. CAGR %	39.54	-1.3	-67.2	-40.53	112.13
Dividend Per Share, 2 Yr. CAGR %	-36.75	-50.6	104.12	121.77	-20
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	3.64	0.84	-1.95	1.22	2.32
Gross Profit, 3 Yr. CAGR %	-1.77	-19.12	-2.7	13.17	26.96
EBITDA, 3 Yr. CAGR %	-7.61	-57.91	-4.11	28.64	158.32
EBITA, 3 Yr. CAGR %	-15.64	-15.9	-5.99	51.75	31.27
EBIT, 3 Yr. CAGR %	-15.37	-15.76	-5.85	52.86	31.27
Earnings From Cont. Operations, 3 Yr. CAGR %	-25.92	-36.21	5.44	87.5	74.94
Net Income, 3 Yr. CAGR %	-25.92	-36.21	5.44	87.5	74.94
Normalized Net Income, 3 Yr. CAGR %	-27.86	-37.29	5.96	91.46	76.62
Diluted EPS Before Extra, 3 Yr. CAGR %	-26.01	-36.38	5.53	87.85	75.44
Accounts Receivable, 3 Yr. CAGR %	-0.48	-8.12	-4.94	5.08	7.93
Inventory, 3 Yr. CAGR %	5.55	1.02	-7.32	-5.27	-1.33
Net Property, Plant and Equip., 3 Yr. CAGR %	10.15	2.41	3.48	0.02	0.43
Total Assets, 3 Yr. CAGR %	4.73	2.66	3.36	5.38	3.43
Tangible Book Value, 3 Yr. CAGR %	1.88	1.39	2.64	7.43	7.55
Common Equity, 3 Yr. CAGR %	1.96	1.49	2.72	7.53	7.63
Cash From Operations, 3 Yr. CAGR %	20.49	16.75	1.7	-4.13	-7.57
Capital Expenditures, 3 Yr. CAGR %	19.02	16.3	12.58	-7.25	0.04
Levered Free Cash Flow, 3 Yr. CAGR %	49.16	2.54	-40.33	-43.13	-4.6
Unlevered Free Cash Flow, 3 Yr. CAGR %	49.27	2.33	-42.47	-42.05	-4.18
Dividend Per Share, 3 Yr. CAGR %	-30.01	-25.91	0	71	37.91
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	5.36	0.22	3.09	2.79	-2.2
Gross Profit, 5 Yr. CAGR %	2.27	-12.94	6.28	5.34	-4.47
EBITDA, 5 Yr. CAGR %	-5.79	-43.1	10.02	9.08	-5.05
EBITA, 5 Yr. CAGR %	-10.67	-16.04	15.11	13.06	-8.47
EBIT, 5 Yr. CAGR %	-10.49	-15.95	15.33	13.17	-8.4
Earnings From Cont. Operations, 5 Yr. CAGR %	-13.54	-26	13.63	26.21	-6.37
Net Income, 5 Yr. CAGR %	-13.54	-26	13.63	26.21	-6.37
Normalized Net Income, 5 Yr. CAGR %	-14	-26.56	13.4	26.02	-6.51
Diluted EPS Before Extra, 5 Yr. CAGR %	-13.62	-26.14	13.69	26.31	-6.4
Accounts Receivable, 5 Yr. CAGR %	3.98	-3.79	-0.12	2.32	-3
Inventory, 5 Yr. CAGR %	7.49	1.01	1.39	0.09	-6.05
Net Property, Plant and Equip., 5 Yr. CAGR %	4.08	5.09	6.43	1.35	2
Total Assets, 5 Yr. CAGR %	3.69	3.39	5.54	4.38	1.83
Tangible Book Value, 5 Yr. CAGR %	2.38	1.76	3.43	5.26	3.85
Common Equity, 5 Yr. CAGR %	2.43	1.82	3.48	5.32	3.89
Cash From Operations, 5 Yr. CAGR %	10.84	17.83	9.52	4.61	0.63
Capital Expenditures, 5 Yr. CAGR %	29.41	17	15.64	0.83	6.99
Levered Free Cash Flow, 5 Yr. CAGR %	10.5	9.4	-16.94	-18.39	-3.23
Unlevered Free Cash Flow, 5 Yr. CAGR %	10.59	9.52	-18.58	-17.64	-3.04
Dividend Per Share, 5 Yr. CAGR %	-16.74	-18.05	7.39	14.87	-8.54