PixArt Imaging (3227) Q2 2026 earnings summary

Executive summary

• Net sales in Q2 2026 reached NT$2,538 million, up 14.9% sequentially and 11.3% year-over-year.

• Net income for Q2 2026 was NT$506 million, a 30.6% increase sequentially and 41.8% year-over-year.

• Basic EPS for Q2 2026 was NT$3.46, compared to NT$2.65 in Q1 2026 and NT$2.51 in Q2 2025.

• Consolidated financial statements for the six months ended June 30, 2026 and 2025 were reviewed and found to present fairly in all material respects under ROC and IAS 34 standards.

• The group operates primarily in IC design and chemical materials manufacturing, with the latter not meeting quantitative thresholds for a reportable segment.

Financial highlights

• H1 2026 net sales were NT$4,748 million, up 2.6% year-over-year; net income was NT$894 million, nearly flat year-over-year.

• Six-month 2026 revenue: NT$4,747,618K, up from NT$4,628,736K year-over-year.

• Net income attributable to owners for six months 2026: NT$899,721K, slightly down from NT$911,531K year-over-year.

• Basic EPS for six months 2026: NT$6.11; diluted EPS: NT$5.97.

• Gross profit for six months 2026: NT$2,791,620K, up from NT$2,881,139K year-over-year.

Outlook and guidance

• Forward-looking statements indicate expectations are subject to significant risks and uncertainties.

• Management expects the majority of unsatisfied performance obligations (NT$107,585K) to be recognized as revenue in 2026, with the remainder in 2027.

• Adoption of IFRS 18 and related standards in 2028 may impact future presentation and disclosure.