CO-TECH Development (8358) Q4 2025 earnings summary

Executive summary

• Consolidated financial statements audited for years ended December 31, 2025 and 2024, with an unmodified opinion from Deloitte & Touche, confirming compliance with IFRS and local regulations.

• Revenue primarily from copper foil production and sales, with significant customer concentration and exposure to fluctuations in product mix and operating structure.

• All required affiliates included in consolidation; no separate affiliate statements prepared.

Financial highlights

• Operating revenue rose to $7,879,941 thousand in 2025, up 15.5% year-over-year.

• Net profit for 2025 was $1,062,536 thousand, a 15.3% increase from 2024.

• Gross profit margin improved to 22% in 2025 from 20% in 2024.

• Total assets reached $9,446,129 thousand at year-end 2025, up from $8,780,455 thousand.

• Cash and cash equivalents decreased to $744,642 thousand at year-end 2025 from $1,990,232 thousand.

Outlook and guidance

• Management expects no material impact from new IFRS standards effective in 2026 and is assessing future changes.

• No significant events after the reporting period.