Acer Gadget (2432) Q2 2025 earnings summary

Executive summary

• Revenue for Q2 2024 was NT$715.7 million, up 20% year-over-year; net income attributable to shareholders was NT$17.4 million, with EPS of NT$0.28 for the quarter.

• The company completed a major group restructuring in June 2024, acquiring 100% of a subsidiary from a related party, which required retrospective restatement of prior period financials.

Financial highlights

• Q2 2024 gross margin was 12%, slightly down from 14% in Q2 2023.

• Operating income for Q2 2024 was NT$15.3 million, down from NT$26.3 million in Q2 2023.

• Net income for H1 2024 was NT$32.4 million, with basic EPS of NT$0.52.

• Cash and cash equivalents at June 30, 2024, were NT$1,057 million.

Outlook and guidance

• Management expects no significant impact from newly adopted or upcoming accounting standards.

• No seasonal or cyclical factors are expected to affect operations.