Nien Made Enterprise (8464) Q2 2026 earnings summary

Executive summary

• Consolidated financial statements reviewed for the six-month periods ended June 30, 2026 and 2025, with no material misstatements identified by independent auditors.

• The group operates globally in window coverings, with a diversified supply chain and multiple subsidiaries.

Financial highlights

• Operating revenue for H1 2026 was NT$15,232.9 million, up 1.7% year-over-year; gross profit margin improved to 59.5%.

• Net income for H1 2026 reached NT$3,216.8 million, up 4.8% year-over-year; basic EPS was NT$10.37.

• Cash and cash equivalents stood at NT$15,808.6 million as of June 30, 2026.

• Total assets were NT$39,426.4 million, with equity attributable to the parent at NT$29,376.4 million.

• Cash dividends of NT$16.00 per share were distributed for 2025 earnings.

Outlook and guidance

• Management expects continued stable profitability and sound financial structure, with dividend policy targeting at least 50% payout ratio.

• No significant impact from Pillar Two income tax legislation anticipated.