Formosa Sumco Technology (3532) investor relations material

Executive summary

• Revenue for the six months ended June 30, 2026, increased 16% year-over-year to $6,918,905 thousand, but the period ended with a net loss of $20,274 thousand, reversing a net profit of $91,732 thousand in the prior year.

• Gross profit margin declined sharply to 4% from 16% year-over-year, mainly due to higher operating costs and lower gross profit.

• The company operates solely in the silicon wafer segment, with all revenue and profit/loss attributable to this business line.

Financial highlights

• Operating revenue for Q2 2026 was $3,610,137 thousand, up 21% from Q2 2025.

• Gross profit for the six months was $276,561 thousand, down from $961,726 thousand year-over-year.

• Operating income for the six months was $-9,722 thousand, compared to $456,962 thousand in the prior year.

• Net loss for the six months was $20,274 thousand, compared to net income of $91,732 thousand year-over-year.

• Basic and diluted EPS for the six months were $(0.05), down from $0.24 in the prior year.

Outlook and guidance

• The company is assessing the impact of new IFRS standards effective from 2027 and has not opted for early adoption.

• Management continues to monitor industry and economic conditions to optimize capital structure and dividend policy.