Chroma ATE (2360) investor relations material

Executive summary

• Q3 2026 net sales were NTD 17,926 million, up 33% YoY and 180% QoQ; 1–3Q sales reached NTD 43,315 million, up 120% YoY.

• Strong testing-equipment demand supported results; management cited order visibility into 2027 but provided no financial guidance.

Financial highlights

• Q3 gross profit was NTD 10,308 million, up 26% YoY; operating income was NTD 7,167 million, up 37%, and net income was NTD 5,780 million, up 11%.

• Q3 diluted EPS was NTD 13.34, up 10% YoY.

• 1–3Q gross profit was NTD 25,917 million, up 112% YoY; operating income was NTD 17,206 million, up 177%, and net income was NTD 14,958 million, up 61%.

• 1–3Q diluted EPS was NTD 34.51, up 60% YoY; basic EPS was NTD 34.61, up 60%.

• Excluding capital gains, Q3 net income grew ~21% QoQ and 1–3Q adjusted net income grew ~138% YoY.

Outlook and guidance

• No financial guidance; management expressed high confidence for 2027 based on orders on hand.

• Q4 battery-cell shipments are scheduled below Q3; factory delays shifted ~30% of orders to Q1 2027.

• Inference-related capacity builds are expected from Q4 through H1 2027 across GPU, LPU and ASIC programs; orders are on hand from Google and Nvidia.

• HVDC power-rack tester orders are expected to sustain momentum into 2027.

• Photonics and system-level testers are expected to be prominent growth drivers; some sectors have a full year of order visibility.