CO-TECH Development (8358) Q1 2026 earnings summary

Executive summary

• Consolidated financial statements for Q1 2026 (115) and Q1 2025 (114) reviewed by Deloitte, with no material misstatements found.

• Main business activities include copper foil manufacturing, metal surface treatment, and related sectors.

Financial highlights

• Q1 2026 revenue: NT$2,532,020K, up 47% year-over-year from NT$1,727,943K.

• Q1 2026 net income: NT$519,607K, up 96% year-over-year from NT$264,983K.

• Gross margin improved to 28% from 21% year-over-year.

• Basic and diluted EPS for Q1 2026: NT$2.06, up from NT$1.05 in Q1 2025.

• Q1 2026 comprehensive income: NT$637,770K, up from NT$265,104K year-over-year.

Outlook and guidance

• Adoption of new IFRS standards (IFRS 18, IFRS 19) expected in future years, with ongoing evaluation of impact.

• No significant changes in business model or segment structure anticipated.