CHINA WAFER LEVEL CSP CO LTD

CHINA WAFER LEVEL CSP CO LTD — Financial Statements

Annual Quarterly

5 10 All

Income Statement

Balance Sheet

Cash Flow

Line Item	FY 2025Dec 31, 2025	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020	FY 2019Dec 31, 2019	FY 2018Dec 31, 2018	FY 2017Dec 31, 2017	FY 2016Dec 31, 2016	FY 2015Dec 31, 2015	FY 2014Dec 31, 2014	FY 2013Dec 31, 2013	FY 2012Dec 31, 2012	FY 2011Dec 31, 2011	FY 2010Dec 31, 2010	FY 2009Dec 31, 2009
+Revenue	1.5B	1.1B	913.0M	1.1B	1.4B	1.1B	560.0M	566.0M	629.0M	512.0M	576.0M	616.0M	450.0M	337.0M	306.0M	271.0M	139.0M
Revenue Growth %	30.4%	23.8%	-17.5%	-21.6%	27.8%	97.1%	-1.1%	-10.0%	22.9%	-11.1%	-6.5%	36.9%	33.5%	10.1%	12.9%	95.0%	--
Total Revenue	1.5B	1.1B	913.0M	1.1B	1.4B	1.1B	560.0M	566.0M	629.0M	512.0M	576.0M	616.0M	450.0M	337.0M	306.0M	271.0M	139.0M
Cost Of Revenue	780.0M	641.0M	565.0M	618.0M	673.0M	555.0M	342.0M	408.0M	395.0M	347.0M	370.0M	294.0M	197.0M	147.0M	134.0M	128.0M	75.0M
+Gross Profit	694.0M	489.0M	348.0M	488.0M	738.0M	549.0M	218.0M	158.0M	234.0M	165.0M	206.0M	322.0M	253.0M	190.0M	172.0M	143.0M	64.0M
Gross Margin %	47.1%	43.3%	38.1%	44.1%	52.3%	49.7%	38.9%	27.9%	37.2%	32.2%	35.8%	52.3%	56.2%	56.4%	56.2%	52.8%	46.1%
Total Operating Cost	1.1B	872.0M	763.0M	889.0M	886.0M	720.0M	491.0M	549.0M	553.0M	475.0M	476.0M	424.0M	279.0M	183.0M	180.0M	177.0M	95.0M
Selling Expenses	8.3M	6.6M	8.4M	7.9M	4.9M	616,500	1.0M	2.0M	2.1M	2.4M	2.5M	2.0M	1.7M	2.3M	1.6M	2.6M	1.5M
Admin Expenses	103.0M	93.2M	73.3M	67.7M	60.8M	32.2M	40.2M	39.3M	52.4M	140.0M	132.0M	133.0M	74.0M	37.4M	40.1M	45.4M	17.6M
Rd Expenses	153.0M	160.0M	136.0M	193.0M	180.0M	137.0M	123.0M	122.0M	96.7M	--	--	--	--	--	--	--	--
Finance Expenses	5.0M	-85.2M	-47.5M	-62.0M	-44.8M	-19.8M	-28.1M	-32.1M	-1.3M	-23.0M	-32.1M	-7.9M	1.5M	-4.6M	2.2M	260,900	633,100
+Operating Income	418.0M	288.0M	161.0M	258.0M	639.0M	433.0M	112.0M	87.8M	107.0M	38.9M	107.0M	196.0M	172.0M	155.0M	126.0M	93.9M	43.8M
Operating Margin %	28.4%	25.5%	17.6%	23.3%	45.3%	39.2%	20.0%	15.5%	17.0%	7.6%	18.6%	31.8%	38.2%	46.0%	41.2%	34.7%	31.5%
Non Operating Income	--	--	300.00	300.00	--	2,700	200.00	--	20,000	18.1M	49.5M	27.8M	9.7M	10.9M	3.5M	6.5M	12.2M
Non Operating Expenses	209,900	9.7M	204,100	16.4M	311,100	126,600	50,000	7.8M	1.1M	15.00	23.7M	13,100	13,700	5,600	800.00	--	--
Investment Income	6.1M	-11.6M	-29.1M	-1.6M	45.6M	-9.7M	-3.3M	484,000	2.6M	4.8M	7.5M	3.3M	--	--	--	--	--
Asset Disposal Income	2.7M	2,000	1,200	--	--	17.7M	18,800	1.3M	1.2M	-3.3M	--	--	--	--	--	--	--
Asset Impairment Loss	30.5M	47.2M	14.2M	53.3M	2.3M	685,400	1.7M	1.2M	-363,900	1.4M	-2.9M	867,800	2.3M	397,100	166,400	31,800	52,200
Other Income	25.9M	42.0M	40.1M	42.3M	67.9M	41.5M	46.3M	69.0M	27.4M	--	--	--	--	--	--	--	--
Income Before Tax	418.0M	279.0M	161.0M	242.0M	639.0M	433.0M	112.0M	80.0M	106.0M	57.0M	133.0M	223.0M	181.0M	166.0M	130.0M	100.0M	56.1M
Income Tax	49.0M	25.6M	4.8M	8.0M	60.1M	51.2M	4.1M	8.9M	9.9M	4.2M	19.7M	27.1M	27.5M	27.7M	15.0M	9.7M	5.2M
+Net Income	369.0M	253.0M	156.0M	234.0M	579.0M	382.0M	108.0M	71.1M	95.7M	52.8M	113.0M	196.0M	154.0M	138.0M	115.0M	90.7M	50.9M
Net Margin %	25.0%	22.4%	17.1%	21.2%	41.0%	34.6%	19.3%	12.6%	15.2%	10.3%	19.6%	31.8%	34.2%	40.9%	37.6%	33.5%	36.6%
Net Income Attributable	370.0M	253.0M	150.0M	228.0M	576.0M	382.0M	108.0M	71.1M	95.7M	52.8M	113.0M	196.0M	154.0M	138.0M	115.0M	90.7M	50.9M
Minority Interest	-344,800	187,400	5.9M	5.1M	2.7M	--	--	--	--	--	--	--	--	--	--	--	--
Eps Basic	0.57	0.39	0.23	0.35	0.88	1.19	0.33	0.31	0.42	0.23	0.50	0.88	0.81	0.73	0.61	0.50	--
Eps Diluted	0.57	0.39	0.23	0.35	0.88	1.19	0.33	0.31	0.42	--	--	0.88	0.81	0.73	0.61	0.50	--

Line Item	FY 2025Dec 31, 2025	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020	FY 2019Dec 31, 2019	FY 2018Dec 31, 2018	FY 2017Dec 31, 2017	FY 2016Dec 31, 2016	FY 2015Dec 31, 2015	FY 2014Dec 31, 2014	FY 2013Dec 31, 2013	FY 2012Dec 31, 2012	FY 2011Dec 31, 2011	FY 2010Dec 31, 2010	FY 2009Dec 31, 2009
Cash And Equivalents	1.8B	1.6B	2.6B	2.3B	2.3B	2.2B	859.0M	785.0M	692.0M	521.0M	434.0M	807.0M	247.0M	242.0M	249.0M	219.0M	177.0M
Trading Financial Assets	750.0M	980.0M	--	--	20.0M	80.0M	40.0M	--	--	--	--	--	--	--	--	--	--
Accounts Receivable	174.0M	130.0M	94.0M	84.0M	101.0M	124.0M	103.0M	68.6M	88.0M	110.0M	51.9M	93.1M	53.1M	41.4M	26.4M	19.8M	21.1M
Notes Receivable	629,400	921,900	6.0M	4.7M	26.0M	44.7M	28.3M	9.0M	11.3M	--	--	--	100,000	--	--	--	--
Notes And Accounts Receivable	174.0M	131.0M	100.0M	88.7M	127.0M	168.0M	131.0M	77.6M	99.3M	110.0M	51.9M	93.1M	53.2M	41.4M	26.4M	19.8M	21.1M
Prepayments	3.3M	865,000	895,000	1.4M	848,000	849,600	143,500	3.8M	5.3M	3.5M	5.7M	7.3M	2.7M	21.1M	11.3M	19.1M	1.9M
Inventory	113.0M	88.1M	109.0M	110.0M	153.0M	95.8M	89.6M	70.2M	73.0M	45.3M	37.5M	56.2M	35.8M	17.0M	15.1M	16.9M	5.4M
Total Current Assets	2.9B	2.8B	2.8B	2.5B	2.6B	2.5B	1.1B	1.1B	1.0B	779.0M	748.0M	1.1B	350.0M	324.0M	303.0M	276.0M	207.0M
Long Term Equity Investment	248.0M	300.0M	327.0M	362.0M	--	209.0M	185.0M	130.0M	--	--	--	--	--	--	--	--	--
Fixed Assets	1.1B	815.0M	944.0M	884.0M	902.0M	739.0M	749.0M	867.0M	866.0M	902.0M	910.0M	863.0M	440.0M	282.0M	256.0M	191.0M	156.0M
Fixed Assets Total	1.1B	815.0M	944.0M	884.0M	902.0M	739.0M	749.0M	867.0M	866.0M	902.0M	910.0M	863.0M	440.0M	282.0M	256.0M	191.0M	156.0M
Construction In Progress	59.1M	316.0M	249.0M	290.0M	331.0M	58.9M	55.4M	54.0M	105.0M	141.0M	225.0M	107.0M	256.0M	70.0M	32.3M	6.7M	20.9M
Construction In Progress Total	59.1M	316.0M	249.0M	290.0M	331.0M	58.9M	55.4M	54.0M	105.0M	141.0M	225.0M	107.0M	256.0M	70.0M	32.3M	6.7M	20.9M
Intangible Assets	86.8M	97.1M	104.0M	110.0M	116.0M	64.8M	62.6M	89.2M	92.1M	94.7M	97.4M	3.3M	2.9M	2.2M	2.3M	2.3M	2.4M
Long Term Deferred Expenses	2.5M	717,900	2.8M	4.9M	7.0M	309,900	822,700	1.6M	2.4M	3.0M	1.8M	426,700	80,000	542,900	4.6M	9.7M	15.1M
Total Non Current Assets	2.3B	1.9B	2.0B	2.1B	1.9B	1.2B	1.2B	1.2B	1.1B	1.2B	1.2B	989.0M	720.0M	356.0M	295.0M	210.0M	195.0M
Total Assets	5.2B	4.7B	4.8B	4.6B	4.5B	3.7B	2.3B	2.3B	2.1B	1.9B	2.0B	2.0B	1.1B	681.0M	598.0M	486.0M	402.0M
Short Term Borrowings	141.0M	13.8M	4.7M	10.6M	5.4M	--	--	--	--	--	--	18.4M	18.3M	--	38.6M	10.0M	30.0M
Accounts Payable	225.0M	182.0M	201.0M	190.0M	237.0M	194.0M	128.0M	94.1M	118.0M	151.0M	230.0M	239.0M	162.0M	39.5M	34.4M	27.2M	8.1M
Advance Receipts	--	--	--	--	--	--	11.4M	16.2M	12.9M	1.3M	425,300	2.5M	--	--	--	--	173,900
Contract Liabilities	25.9M	37.0M	31.0M	39.7M	14.2M	15.7M	--	--	--	--	--	--	--	--	--	--	--
Total Current Liabilities	450.0M	347.0M	489.0M	426.0M	348.0M	248.0M	169.0M	193.0M	243.0M	181.0M	256.0M	368.0M	203.0M	48.6M	78.8M	51.7M	64.2M
Long Term Borrowings	1.3M	1.9M	101.0M	3.4M	3.3M	--	--	--	--	--	--	--	--	--	--	--	10.0M
Total Non Current Liabilities	80.0M	94.0M	214.0M	135.0M	168.0M	121.0M	153.0M	196.0M	79.9M	79.9M	94.3M	108.0M	116.0M	4.8M	--	--	10.0M
Total Liabilities	530.0M	441.0M	703.0M	561.0M	517.0M	369.0M	322.0M	389.0M	323.0M	261.0M	351.0M	476.0M	319.0M	53.4M	78.8M	51.7M	74.2M
Paid In Capital	652.0M	652.0M	653.0M	653.0M	408.0M	339.0M	230.0M	234.0M	233.0M	227.0M	227.0M	227.0M	190.0M	190.0M	190.0M	190.0M	178.0M
Capital Reserve	1.7B	1.7B	1.7B	1.7B	1.8B	1.8B	883.0M	937.0M	924.0M	814.0M	814.0M	814.0M	184.0M	184.0M	184.0M	184.0M	27.0M
Surplus Reserve	309.0M	270.0M	243.0M	230.0M	208.0M	154.0M	114.0M	103.0M	95.4M	85.7M	79.9M	68.1M	48.0M	32.1M	17.9M	6.2M	14.3M
Retained Earnings	2.0B	1.7B	1.5B	1.4B	1.4B	1.0B	753.0M	673.0M	629.0M	554.0M	532.0M	472.0M	330.0M	222.0M	128.0M	55.1M	109.0M
Minority Equity	34.8M	31.9M	32.8M	34.7M	93.5M	--	--	--	--	--	--	--	--	--	--	--	--
Equity Attributable	4.6B	4.3B	4.1B	4.0B	3.9B	3.4B	2.0B	1.9B	1.8B	1.7B	1.6B	1.6B	751.0M	627.0M	519.0M	435.0M	327.0M
Total Equity	4.6B	4.3B	4.1B	4.0B	3.9B	3.4B	2.0B	1.9B	1.8B	1.7B	1.6B	1.6B	751.0M	627.0M	519.0M	435.0M	327.0M

Line Item	FY 2025Dec 31, 2025	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020	FY 2019Dec 31, 2019	FY 2018Dec 31, 2018	FY 2017Dec 31, 2017	FY 2016Dec 31, 2016	FY 2015Dec 31, 2015	FY 2014Dec 31, 2014	FY 2013Dec 31, 2013	FY 2012Dec 31, 2012	FY 2011Dec 31, 2011	FY 2010Dec 31, 2010	FY 2009Dec 31, 2009
Cash From Sales	1.5B	1.1B	940.0M	1.3B	1.4B	1.1B	531.0M	632.0M	678.0M	487.0M	640.0M	589.0M	443.0M	327.0M	299.0M	272.0M	137.0M
Tax Refunds Received	13.0M	9.4M	8.5M	9.1M	33.4M	13.3M	20.5M	11.4M	28.7M	34.8M	39.9M	51.7M	85.1M	18.9M	27.0M	16.0M	5.0M
Total Operating Cash Inflow	1.5B	1.2B	974.0M	1.3B	1.5B	1.2B	554.0M	828.0M	735.0M	524.0M	708.0M	655.0M	555.0M	362.0M	332.0M	291.0M	151.0M
Cash Paid For Goods	642.0M	445.0M	318.0M	471.0M	556.0M	380.0M	185.0M	266.0M	277.0M	196.0M	281.0M	197.0M	210.0M	131.0M	111.0M	95.7M	43.8M
Cash Paid To Employees	239.0M	210.0M	196.0M	230.0M	159.0M	108.0M	103.0M	139.0M	126.0M	118.0M	128.0M	98.6M	64.6M	43.6M	37.3M	34.3M	13.8M
Taxes Paid	53.9M	29.5M	36.3M	65.5M	67.2M	63.2M	18.7M	17.3M	20.0M	15.8M	30.6M	34.2M	33.5M	22.4M	18.6M	9.6M	4.1M
Total Operating Cash Outflow	1.0B	812.0M	668.0M	907.0M	927.0M	680.0M	421.0M	536.0M	497.0M	413.0M	501.0M	416.0M	351.0M	214.0M	188.0M	169.0M	73.7M
Operating Cash Flow	484.0M	355.0M	306.0M	392.0M	613.0M	484.0M	134.0M	292.0M	238.0M	111.0M	207.0M	240.0M	204.0M	148.0M	144.0M	121.0M	76.9M
Total Investing Cash Inflow	4.9B	4.3B	2.0B	1.2B	998.0M	697.0M	549.0M	242.0M	348.0M	499.0M	386.0M	22.0M	97.0M	6.7M	3.0M	2.1M	1.3M
Total Investing Cash Outflow	5.7B	4.1B	3.5B	1.8B	1.9B	483.0M	927.0M	442.0M	472.0M	500.0M	921.0M	330.0M	280.0M	90.6M	101.0M	55.4M	15.7M
Investing Cash Flow	-804.0M	137.0M	-1.5B	-631.0M	-876.0M	213.0M	-378.0M	-200.0M	-124.0M	-713,600	-535.0M	-308.0M	-183.0M	-83.9M	-98.2M	-53.3M	-14.3M
Cash From Borrowings	443.0M	501.0M	400.0M	105.0M	--	--	--	--	--	--	50.0M	36.8M	176.0M	64.8M	39.6M	30.0M	30.0M
Dividends And Interest Paid	61.1M	34.7M	54.9M	117.0M	79.7M	23.0M	16.3M	19.3M	11.6M	24.9M	41.0M	34.2M	30.5M	32.0M	30.6M	41.3M	1.6M
Debt Repayments	367.0M	742.0M	206.0M	--	--	--	--	--	--	--	68.4M	36.7M	157.0M	103.0M	20.0M	50.0M	30.0M
Total Financing Cash Inflow	443.0M	501.0M	400.0M	125.0M	91.7M	1.0B	--	20.6M	83.5M	--	69.7M	704.0M	176.0M	94.2M	39.6M	66.5M	30.0M
Total Financing Cash Outflow	436.0M	805.0M	275.0M	122.0M	80.5M	23.2M	76.7M	21.6M	11.7M	24.9M	109.0M	90.6M	188.0M	135.0M	80.0M	91.3M	31.6M
Financing Cash Flow	6.9M	-305.0M	125.0M	3.5M	11.3M	993.0M	-76.7M	-964,800	71.8M	-24.9M	-39.7M	614.0M	-11.6M	-40.9M	-40.4M	-24.8M	-1.6M
Net Change In Cash	-322.0M	193.0M	-1.1B	-230.0M	-254.0M	1.7B	-326.0M	93.5M	171.0M	87.2M	-354.0M	540.0M	5.0M	22.4M	171,600	42.2M	60.6M
Ending Cash Balance	445.0M	767.0M	574.0M	1.7B	1.9B	2.1B	459.0M	785.0M	692.0M	521.0M	434.0M	787.0M	247.0M	242.0M	219.0M	219.0M	177.0M
Capex	552.0M	140.0M	211.0M	125.0M	365.0M	124.0M	56.6M	79.7M	98.7M	130.0M	461.0M	230.0M	280.0M	90.6M	101.0M	55.4M	15.7M