Topoint Technology (8021) Q4 2025 earnings summary

Executive summary

• Consolidated revenue for 2025 was NT$4,410 million, up 25% year-over-year, with net profit rising to NT$457 million from NT$213 million in 2024.

• Gross margin improved to 31% from 26% year-over-year, and EPS increased to NT$2.75 (basic) from NT$1.45.

• The audit opinion was unqualified, with key audit focus on drill revenue authenticity and no material misstatements found.

Financial highlights

• Operating revenue grew to NT$4,410 million in 2025 from NT$3,541 million in 2024.

• Net profit attributable to owners was NT$389 million, up from NT$206 million year-over-year.

• Total assets increased to NT$7,966 million, and equity attributable to owners rose to NT$4,821 million.

• Cash and cash equivalents at year-end were NT$1,814 million, down from NT$2,013 million.

• Cash dividends distributed increased to NT$1.20 per share for 2024 earnings.

Outlook and guidance

• Adoption of new IFRS standards is not expected to materially impact financials.

• Dividend policy maintains at least 20% of net income as dividends, with cash dividends at least 10% of total.