ELAN Microelectronics (2458) Q3 2026 earnings summary

Executive summary

• 3Q26 sales were NT$2,220M, down 33.1% YoY and 30.7% QoQ; operating profit was NT$296M and parent-attributable profit was NT$168M.

• 3Q26 EPS was NT$0.58, versus NT$2.81 in 3Q25 and NT$3.07 in 2Q26.

Financial highlights

• Gross profit was NT$992M, down 36.7% YoY and 34.7% QoQ; gross margin was 44.7%, versus 47.2% in 3Q25 and 47.4% in 2Q26.

• Operating profit fell 62.6% YoY to NT$296M; profit before tax was NT$196M, down 79.2% YoY.

• Consolidated net profit was NT$142M; parent-attributable profit was NT$168M and non-controlling interests were negative NT$26M.

• Non-operating income and expenses swung to a NT$100M expense from NT$151M income in 3Q25, and from NT$294M income in 2Q26.

Outlook and guidance

• 4Q26 predictive information could not be discussed under Taiwan Stock Exchange rules because the latest four-quarter non-operating income/expense ratio to pre-tax income was 12.9%, above the 10% threshold.