FOCI Fiber Optic Communications (3363) Q1 2026 earnings summary

Executive summary

• Report covers consolidated financials for the three months ended March 31, 2026 and 2025, prepared under IFRS as endorsed in Taiwan.

• Auditors issued a qualified review due to certain minor subsidiaries' statements not being independently reviewed, but these represent a small portion of assets and income.

• The group operates in fiber optic components, test equipment, and system integration, with a single reportable segment.

Financial highlights

• Revenue for Q1 2026 was NT$381,969k, down from NT$411,403k in Q1 2025.

• Net loss for Q1 2026 was NT$107,036k, compared to net profit of NT$1,110k in Q1 2025.

• Operating loss for Q1 2026 was NT$156,077k, versus NT$6,833k loss in Q1 2025.

• Basic and diluted loss per share was NT$0.98 in Q1 2026, compared to earnings per share of NT$0.01 in Q1 2025.

• Cash and cash equivalents increased to NT$4,371,368k at March 31, 2026, from NT$1,404,679k a year earlier.

Outlook and guidance

• No explicit forward-looking guidance provided; capital management strategy remains unchanged.