Visual Photonics Epitaxy (2455) Q2 2026 earnings summary

Executive summary

• Q2 2026 revenue was NT$965,373 thousand and net income NT$213,588 thousand; H1 revenue reached NT$1,924,683 thousand and net income NT$408,673 thousand.

• The independent review concluded that nothing came to the auditors’ attention indicating the interim financial statements were not fairly presented in all material respects under Taiwan-endorsed standards.

Financial highlights

• Q2 revenue was NT$965,373 thousand vs. NT$714,087 thousand YoY; gross profit was NT$372,706 thousand vs. NT$245,545 thousand.

• Q2 operating income was NT$223,813 thousand vs. NT$122,071 thousand; profit before tax was NT$236,705 thousand vs. NT$24,406 thousand.

• Q2 net income was NT$213,588 thousand vs. NT$36,309 thousand; basic/diluted EPS was NT$1.15/NT$1.11 vs. NT$0.20/NT$0.20.

• H1 revenue was NT$1,924,683 thousand vs. NT$1,507,750 thousand; gross profit was NT$738,137 thousand vs. NT$562,216 thousand.

• H1 operating income was NT$450,464 thousand vs. NT$301,054 thousand; net income was NT$408,673 thousand vs. NT$193,596 thousand; basic/diluted EPS was NT$2.20/NT$2.14 vs. NT$1.05/NT$1.05.

Segment performance

• One reportable operating segment, serving the optoelectronic semiconductor epitaxy and components industry.

• Q2 geographic revenue: Taiwan NT$332,880 thousand, US NT$345,560 thousand, China NT$181,192 thousand and other regions NT$105,741 thousand.

• H1 geographic revenue: Taiwan NT$592,104 thousand, US NT$667,510 thousand, China NT$467,045 thousand and other regions NT$198,024 thousand.