APAC Opto Electronics (4908) Q2 2026 earnings summary

Executive summary

• Revenue for Q2 2026 was NT$255,261 thousand, up 24% year-over-year; net income for the quarter reached NT$52,160 thousand, a 385% increase from Q2 2025.

• For the first half of 2026, revenue totaled NT$520,704 thousand, up 25% year-over-year, with net income at NT$111,370 thousand, a 60% increase.

• Gross margin remained stable at 46% for Q2 2026, with operating margin at 23%.

Financial highlights

• Operating income for Q2 2026 was NT$60,045 thousand, up 35% year-over-year; for H1 2026, operating income was NT$125,656 thousand, up 20%.

• Basic and diluted EPS for Q2 2026 were both NT$0.67, compared to NT$0.14 in Q2 2025; H1 2026 EPS was NT$1.42, up from NT$0.89.

• Cash and cash equivalents at June 30, 2026, were NT$198,448 thousand, up from NT$135,217 thousand a year earlier.

• Total assets as of June 30, 2026, were NT$2,112,194 thousand, with equity of NT$1,764,464 thousand.

Outlook and guidance

• Management expects continued growth in core product lines, with a focus on expanding in Asian and European markets.

• No significant impact anticipated from newly adopted or upcoming accounting standards.