Chroma ATE Q3 2026 Earnings Presentation

2026.3Q Earnings Web Conference

コンテンツ

Cover slide with the Chroma logo, the title '2026.3Q Earnings Web Conference', presenter Lawrence Wu, CFO, and the date 29th October 2026.

レイアウト構造

Full-bleed night cityscape photo with light-trail streaks; centered white logo, red title in the middle band, presenter and date stacked at the bottom.

主要な視覚要素

• •Chroma wordmark
• •night city skyline with light trails
• •red headline text
• •centered presenter and date

Disclaimer

コンテンツ

Forward-looking statements disclaimer: statements using words such as anticipate, believe, estimate, expect, forecast and similar are projections subject to risks and uncertainties, covering third-party market growth estimates, future products and technology, market acceptance and future revenue and profitability; no obligation to update except as required by law. The presentation is the property of Chroma ATE Inc.

レイアウト構造

Single block of bold grey body text under a dark-red heading, logo top right, dotted blue-green band along the footer.

主要な視覚要素

• •dark-red title
• •dense paragraph text
• •corner logo
• •dotted footer band

Agenda

コンテンツ

Three agenda items: Financial Review, Operation Highlights and Q&A.

レイアウト構造

Light-blue gradient panel with a double-ruled navy box containing three large bulleted items.

主要な視覚要素

• •blue gradient background panel
• •framed bullet list
• •large navy type

Financial Review (section divider)

コンテンツ

Section divider introducing the Financial Review part of the deck.

レイアウト構造

Split layout: red section title on white at left, blue gradient panel at right with the Chroma logo and a 3D 'Test and Automation turnkey Solution provider' word graphic; green vertical and grey horizontal accent lines cross.

主要な視覚要素

• •red uppercase heading
• •blue gradient side panel
• •3D word-art tagline
• •crossing accent lines

Year 2026.3Q Condensed Consolidated Income Statement

コンテンツ

Q3 2026 net sales NT$17,926 million (+33% QoQ from NT$13,529 million, +180% YoY from NT$6,410 million), of which testing equipment business NT$17,589 million (98%), MAS NT$255 million and others NT$82 million. Gross profit NT$10,308 million (58% margin vs 61% in Q2 and 60% a year earlier). G&A NT$2,175 million and R&D NT$966 million; operating income NT$7,167 million (40% margin, +288% YoY). Non-operating income only NT$186 million vs NT$1,272 million in Q2 and NT$3,626 million in Q3 2025, as the earlier quarters included gains from disposal of a residential apartment held for sale (NT$444 million in 2026.2Q, NT$3,185 million in 2025.3Q). Pre-tax income NT$7,353 million, tax NT$1,573 million, net income NT$5,780 million (+11% QoQ, +13% YoY), NT$5,647 million attributable to the parent. EPS NT$13.34 basic and diluted vs NT$12.10 diluted in Q2 and NT$11.92 a year earlier.

レイアウト構造

Wide financial table with three period column groups (2026.3Q highlighted by a red frame, 2026.2Q, 2025.3Q) each with amount and % of sales, plus QoQ % and YoY % columns; key rows shaded light blue, segment sales rows shaded pink; footnote with red bullet marker.

主要な視覚要素

• •red highlight box on current quarter
• •blue-shaded subtotal rows
• •pink segment rows
• •negative figures in red parentheses
• •footnote marker dots

Year 2026.1~3Q Condensed Consolidated Income Statement

コンテンツ

Nine-month 2026 net sales NT$43,315 million vs NT$19,730 million (+120% YoY); testing equipment business NT$42,243 million (98%), MAS NT$860 million, others NT$212 million. Gross profit NT$25,917 million (60% margin vs 62%). G&A NT$6,000 million, R&D NT$2,711 million; operating income NT$17,206 million (40% margin, +177%). Non-operating income NT$1,755 million vs NT$4,300 million (-59%). Pre-tax income NT$18,961 million, tax NT$4,003 million, net income NT$14,958 million (+61%), NT$14,634 million to the parent. EPS NT$34.61 basic and NT$34.51 diluted vs NT$21.67 and NT$21.52.

レイアウト構造

Same table design as the quarterly slide but with two period groups (2026.1~3Q framed in red, 2025.1~3Q) and a YoY % column.

主要な視覚要素

• •red frame on current period
• •blue subtotal bands
• •pink segment rows
• •YoY growth column in navy

Balance Sheet Highlights & Financial Ratio

コンテンツ

At September 2026 vs December 2025 (NT$ million): cash and short-term investments 8,011 vs 8,314 (-4%); inventory 13,805 vs 7,919 (+74%); short-term debt 3,135 vs 13; long-term debt 2,930 vs 3,304 (-11%); shareholders' equity 39,419 vs 32,563 (+21%); total assets 66,528 vs 47,150 (+41%). Inventory turnover 169 days vs 224, AR turnover 93 days vs 87, AP turnover 95 days vs 113; net cash position at both dates. Annualized ROE 54% vs 29% and ROA 34% vs 20%. Cash position for 1~3Q: EBITDA 19,780 vs 11,155 (+77%), cash flow from operations 6,206 vs 2,864 (+117%), free cash flow 6,810 vs 5,055 (+35%), with free cash flow defined as operating cash flow plus net cash used by investing activities.

レイアウト構造

Two stacked tables: balance sheet and ratio rows with period columns and change column, then a smaller cash-position table; ROE/ROA, total assets and free cash flow rows shaded; two footnotes with red dot markers.

主要な視覚要素

• •two-part table
• •shaded highlight rows
• •red section labels
• •dot-marker footnotes

Operation Highlight (section divider)

コンテンツ

Section divider introducing the Operation Highlight part of the deck.

レイアウト構造

Same split divider design as page 4: two-line red title at left, blue gradient panel with logo and 3D tagline word art at right.

主要な視覚要素

• •red two-line heading
• •blue gradient panel
• •3D word-art graphic
• •crossing accent lines

2026.3Q & 1~3Q Product Mix and Consolidated Sales Breakdown

コンテンツ

Parent-company sales in Q3 2026 (NT$ million): Test Instruments & Automatic Testing System (ATS) 7,434 (52%, +21% QoQ, +147% YoY); Semiconductor / Photonics Test Solutions 6,056 (42%, +38% QoQ, +189% YoY); Turnkey Solutions 194 (1%, +266% QoQ, +253% YoY); Service & Others 651 (5%). Total parent sales 14,335 (+29% QoQ, +161% YoY), plus 3,254 from overseas operations and related subsidiaries, giving consolidated testing equipment business of 17,589 (+186% YoY). With MAS 255 and other subsidiaries 82, consolidated sales are 17,926 (+180% YoY). For 1~3Q 2026: ATS 18,992 (+140%), semiconductor/photonics 13,852 (+101%), turnkey 300 (-9%), service 1,550 (+66%), parent total 34,694 (+116%), consolidated 43,315 (+120%). Full-year 2025 reference column: consolidated sales 28,311, with ATS 10,545 and semiconductor/photonics 9,759.

レイアウト構造

Large segment table with Q3, QoQ, YoY and 1~3Q columns inside a dashed red frame, a faded 2025 full-year column at right, grey-boxed parent-company block, a curved blue arrow linking parent plus overseas sales to the consolidated testing business line, and a yellow consolidated-sales total row.

主要な視覚要素

• •dashed red highlight frame
• •curved bridge arrow
• •yellow total row
• •red YoY and blue QoQ figures
• •faded prior-year column

Thank You

コンテンツ

Closing slide with the Chroma logo, the tagline 'Advancing Excellence' and 'Thank You'; small copyright line reads Copyright © 2023 Chroma ATE Inc.

レイアウト構造

Solid navy background with dotted grids at left and flowing blue-green line streaks at right; logo and tagline centered left, thank-you text below.

主要な視覚要素

• •navy background
• •dot-matrix pattern
• •flowing light lines
• •brand tagline