Financial Performance - The group recorded total revenue of approximately NT$948.59 million for the six months ended June 30, 2019, representing a year-on-year increase of approximately 39.36% from NT$680.69 million in the same period of 2018[10]. - The comprehensive income attributable to the owners of the company was approximately NT$111.63 million, compared to NT$35.40 million in the same period of 2018, marking an increase of 2.15 times[10]. - The basic earnings per share were NT$11.06 cents, up from NT$3.39 cents in the same period of 2018, indicating strong growth in profitability[10]. - Revenue from the turnkey solutions segment was approximately NT$916.59 million, a year-on-year increase of about 38.80% from NT$660.39 million[11]. - Revenue from the sale of semiconductor manufacturing equipment and parts was approximately NT$32.00 million, representing a year-on-year increase of approximately 57.54% from NT$20.31 million[12]. - The group's gross profit was approximately NT$259.27 million, up from NT$102.79 million in the same period of 2018, with a gross margin increase of 12.23% to 27.33%[15]. - Net profit attributable to owners for the six months was NT$110,580,000, a significant increase of 225.5% compared to NT$33,945,000 in 2018[53]. - Total revenue for the six months ended June 30, 2019, was NT$948,588,000, a 39.4% increase from NT$680,692,000 in the same period of 2018[85]. - Basic and diluted earnings per share for the period were NT$11.06, compared to NT$3.39 in the same period of 2018, marking a 226.5% increase[53]. Acquisitions and Expansion - The group completed the acquisition of 100% of the shares of Chongjun Technology Co., Ltd. in May 2019, diversifying its product offerings and opening new revenue streams[11]. - The acquisition of Chongjun Technology Co., Ltd. was completed on May 16, 2019, following approval at a special shareholders' meeting on April 17, 2019[25]. - The acquisition of Chongjun was completed on May 16, 2019, for a cash consideration of NT$300 million (approximately HK$75 million), with acquisition-related costs of NT$15,008,000 included in general and administrative expenses[119]. - Revenue generated by Chongjun from May 16, 2019, to June 30, 2019, was approximately NT$32,456,000, with a net profit of about NT$6,486,000 during the same period[123]. - If Chongjun had been consolidated from January 1, 2019, the pro forma revenue would have been approximately NT$1,002,929,000, and the pro forma net profit would have been about NT$124,228,000[123]. Market Conditions and Challenges - The semiconductor industry faced challenges due to U.S.-China trade negotiations and weak smartphone demand, but opportunities arose from the rise of AI and 5G technologies[9]. - The overall semiconductor market sales data declined to levels similar to the previous year, but the group capitalized on new development spaces and investment opportunities[9]. - The semiconductor industry is expected to see mid-term growth driven by the introduction of 5G wireless technology and next-generation smart vehicles[16]. Financial Position and Liabilities - The total borrowings of the group as of June 30, 2019, were approximately NT$798.54 million, compared to NT$446.89 million as of December 31, 2018, resulting in a debt-to-equity ratio of approximately 115%[19]. - The company's net debt-to-equity ratio was approximately 115% as of June 30, 2019, compared to 34% on December 31, 2018[81]. - Current liabilities decreased to NT$1,696,651,000 from NT$1,953,930,000, a reduction of 13.1%[56]. - Total bank borrowings increased to NT$798,544,000 as of June 30, 2019, compared to NT$446,891,000 as of December 31, 2018, an increase of approximately 78.7%[108]. - The interest rates on bank borrowings ranged from 1.75% to 3.93% as of June 30, 2019, compared to 1.80% to 4.33% as of December 31, 2018[110]. Corporate Governance and Shareholding - Major shareholders include Kai Jian Development Co., holding 374,625,000 shares (37.46%), and Ever Wealth Holdings Limited, holding 81,150,000 shares (8.11%) as of June 30, 2019[35]. - The total number of shares held by major shareholders and concert parties amounts to 682,050,000 shares, representing 68.20% of the total shares[35]. - The company is committed to high standards of corporate governance to protect the interests of its shareholders[46]. - The company has established an audit committee to oversee financial reporting and risk management practices[47]. - The board of directors did not recommend the payment of an interim dividend for the six months ended June 30, 2019, compared to no dividend for the same period in 2018[31]. Research and Development - The group has allocated NT$46.5 million for the expansion of its headquarters, NT$51.6 million for repaying bank loans, and NT$9.7 million for research and development[29]. - Research and development expenses for the period were NT$628,000, compared to NT$515,000 in 2018[95]. Cash Flow and Assets - Cash and cash equivalents at the end of the period were NT$107,092,000, down from NT$281,849,000, indicating a decrease of 62.0%[60]. - Operating cash flow for the six months was negative NT$260,254,000, compared to negative NT$101,366,000 in the previous year[60]. - The company incurred NT$214,607,000 in cash outflow for the acquisition of a subsidiary during the period[60]. - Total assets as of June 30, 2019, were NT$2,599,975,000, compared to NT$2,547,600,000 at the end of 2018, reflecting a 2.1% increase[55]. Lease and Accounting Policies - The group adopted HKFRS 16 "Leases" effective from January 1, 2019, with no significant impact on consolidated performance and financial position[67]. - The group recognized lease liabilities of TWD 12,787,000 as of January 1, 2019, with current lease liabilities of TWD 5,271,000 and non-current lease liabilities of TWD 7,516,000[70]. - The total value of right-of-use assets was TWD 10,112,000 as of June 30, 2019, down from TWD 12,787,000 on January 1, 2019[72]. - The group has chosen not to reassess contracts to determine if they contain leases upon initial application of HKFRS 16[73]. - The group recognizes short-term leases (12 months or less) and low-value asset leases on a straight-line basis in profit or loss[76].

Financial Performance - The group recorded total revenue of approximately NT$421.70 million for the three months ended March 31, 2019, representing a year-on-year increase of approximately 143.07% from NT$173.49 million in the same period of 2018[8]. - The group achieved a comprehensive income attributable to owners of approximately NT$33.57 million, compared to a loss of approximately NT$1.36 million in the same period of 2018[12]. - The basic earnings per share for the company was approximately NT$3.38, a significant increase from NT$0.02 in the same period of 2018[12]. - The group’s gross profit was approximately NT$105.25 million, with a gross profit margin of 24.96%, up from 18.70% in the same period of 2018[12]. - Revenue for the three months ended March 31, 2019, was NT$421,696,000, a significant increase of 143.5% compared to NT$173,491,000 in the same period of 2018[36]. - Gross profit for the same period was NT$105,254,000, up from NT$32,446,000, reflecting a gross margin improvement[36]. - Net profit attributable to owners for the period was NT$33,822,000, compared to NT$232,000 in the first quarter of 2018, marking a substantial increase[36]. - Basic and diluted earnings per share for the first quarter of 2019 were NT$3.38, compared to NT$0.02 in the previous year[36]. Revenue Breakdown - Revenue from the integrated solutions segment was approximately NT$408.33 million, compared to NT$164.13 million in the same period of 2018, reflecting a growth of approximately 148.67%[9]. - Revenue from the sale of semiconductor manufacturing equipment and parts was approximately NT$13.37 million, an increase of approximately 42.84% from NT$9.36 million in the same period of 2018[10]. - Revenue from providing integrated solutions reached NT$408,331,000, up 148.5% from NT$164,131,000 in the previous year[50]. - Revenue from the sale of used semiconductor manufacturing equipment and parts increased to NT$13,365,000, a rise of 42.5% from NT$9,360,000 in 2018[50]. - The company's major customer contributed NT$147,191,000, accounting for over 10% of total revenue, while another significant customer contributed NT$102,274,000[54]. Market and Industry Insights - The semiconductor industry is expected to benefit from the rise of AI, IoT, and 5G technologies, providing more development space and investment opportunities[7]. - The group noted a substantial increase in revenue from international clients, with revenue from China and Singapore markets rising approximately 3.27 times and 2,323.41 times, respectively[9]. - China is the largest semiconductor consumption market globally, driven by strong demand in smartphones, tablets, consumer electronics, automotive electronics, blockchain, smart surveillance, and AI[13]. - The demand for semiconductor materials and equipment is expected to continue increasing, driven by new market opportunities such as ADAS and IoT[13]. - The semiconductor industry is expected to focus on diversification and integration with emerging fields over the next three years, along with mergers and joint ventures[14]. Strategic Initiatives - The group actively sought collaboration opportunities and enhanced internal cost control, leading to a significant increase in revenue and a turnaround from loss to profit[7]. - The company aims to capture more new orders and expand its customer base by leveraging the booming semiconductor market and actively seeking acquisition targets[14]. - The company has initiated an expansion project at its Taiwan headquarters to enhance production capacity and meet the increasing market demand for semiconductor products and equipment[14]. - The company plans to expand its market presence, particularly in Taiwan, Singapore, and China, where revenue contributions were NT$201,038,000, NT$102,274,000, and NT$89,588,000 respectively[52]. - A resolution for the proposed acquisition of Chongjun Technology Co., Ltd. was approved at the company's special shareholders' meeting on April 17, 2019[61]. Corporate Governance and Shareholding - Major shareholders include Jia Jian Development Co., holding approximately 37.46% of shares, and Ever Wealth Holdings Limited, holding about 8.11%[18]. - The company’s board members and executives hold significant stakes, with Yang Ming-Hsiang owning 68.20% through concerted action[16]. - The company reported a 27.6% equity ownership by Mr. Yang, with other significant shareholders including Ms. Wei at 10.2% and Mr. Fan at 10.7%[1]. - Ever Wealth has a 28.0% equity stake held by Mr. Yang, with Ms. Wei and Mr. Lin holding 4.8% and 20.7% respectively[2]. - Planeta's ownership includes Mr. Yang at 28.5%, Mr. Lin at 17.8%, and Mr. Fan at 10.7%[3]. - The company has not engaged in any transactions or arrangements involving significant interests from directors or related entities since its listing date[4]. - The company has adopted the corporate governance code as per GEM listing rules, with a noted deviation regarding the roles of the chairman and CEO[29]. - The audit committee, established on June 20, 2017, includes independent non-executive directors and is responsible for overseeing financial reporting integrity[30]. - The company has not granted any options under the share option scheme since its adoption on June 20, 2017[32]. - There were no reported interests in competing businesses by directors or major shareholders during the reporting period[23]. - The company confirmed compliance with trading regulations for directors from January 1 to March 31, 2019[27]. Operating Expenses and Financial Position - Operating expenses, including selling and distribution expenses, totaled NT$53,529,000, up from NT$4,506,000 in the previous year[36]. - Operating expenses for the three months totaled NT$367,000,000, compared to NT$157,000,000 in the same period last year, reflecting a 133.5% increase[55]. - Total equity as of March 31, 2019, was NT$521,743,000, an increase from NT$467,335,000 at the end of the previous year[38]. - The company reported a net other comprehensive loss of NT$249,000 due to exchange differences, compared to a loss of NT$1,589,000 in the same period last year[36]. - The estimated average annual tax rate for the period was approximately 23.6%, up from 20% in the previous year[57]. - The company adopted new accounting standards effective January 1, 2019, which may impact future financial reporting[46]. - The company is primarily engaged in providing integrated solutions and trading of used semiconductor manufacturing equipment and parts[40]. - The company is listed on the GEM of the Hong Kong Stock Exchange, indicating its commitment to transparency and regulatory compliance[41].

Financial Performance - The company reported a revenue of approximately NT$11.2205 billion for 2018, with a total comprehensive income attributable to owners of approximately NT$574.3 million, representing a year-on-year increase of 66.17% from NT$345.6 million in 2017[8]. - The net profit margin increased to approximately 4.96% in 2018, up from 3.0% in 2017, with basic earnings per share at NT$5.56 compared to NT$4.32 in the previous year[8]. - The net profit for the year was significantly impacted by external factors such as the US-China trade friction and global economic slowdown, yet the company managed to leverage market demand for semiconductors[8]. - Net profit attributable to shareholders increased by approximately 66.17% to NT$57.43 million in 2018, compared to NT$34.56 million in 2017, with a net profit margin rising to about 4.96%[14]. - The company's gross profit was approximately NT$256.09 million, with a gross margin of about 22.82%, up from 19.15% in 2017[20]. - Revenue from the turnkey solutions segment was approximately NT$1,070.32 million, down from NT$1,193.58 million in 2017 due to timing differences in revenue recognition[15]. - Revenue from the sale of semiconductor manufacturing equipment and parts increased by approximately 15.49% to NT$51.73 million in 2018, compared to NT$44.79 million in 2017[18]. - The company recorded total revenue of approximately NT$1,122.05 million in 2018, a decrease of about 9.39% compared to NT$1,238.37 million in 2017[19]. Market Expansion and Growth Opportunities - The company has expanded its market presence from Taiwan to countries including China, Japan, South Korea, Singapore, the United States, and Europe, with international customer revenue continuously increasing[10]. - Future growth is anticipated due to the introduction of innovative technologies such as 5G, IoT, smart vehicles, VR, and AR, which are expected to drive significant growth in the semiconductor industry[10]. - The company plans to actively seek development opportunities and upgrade production capacity to enhance profitability[10]. - The company plans to seek growth opportunities through acquisitions and market expansion, particularly in the Chinese semiconductor market, which is driven by strong demand for consumer electronics and government support[22]. - The company aims to enhance its competitiveness through technology upgrades and has received recognition for its market expansion efforts, including awards from industry organizations[14]. - The semiconductor industry is expected to benefit from the commercialization of 5G technology, with opportunities in IoT, AI, and automotive electronics anticipated to drive growth[22]. - The company has initiated an expansion project at its Taiwan headquarters to enhance production capacity in response to increasing demand for semiconductor products and equipment[23]. - The acquisition of all shares of Chongjun Technology Co., Ltd. is expected to diversify the company's business and product types, strengthen financial conditions, and reduce risks from market fluctuations[23]. Awards and Recognition - The company received the "2018 Market Development Award" from the Hong Kong Chinese Importers and Exporters Association, recognizing its outstanding performance in market expansion[10]. - The company has been recognized for its excellent business development and financial performance, winning the "Outstanding Listed Company Award - GEM" for two consecutive years[10]. Corporate Governance and Compliance - The board of directors proposed a final dividend of HK$0.01 per share for the year ended December 31, 2018[35]. - The company has complied with applicable laws and regulations, with no known violations affecting operations as of December 31, 2018[53]. - The company has established a disclosure policy to guide directors and senior management in handling confidential information and responding to inquiries[163]. - The company has implemented monitoring measures to prohibit unauthorized access to and use of internal information[164]. - The company has a shareholder communication policy to ensure proper handling of shareholder opinions and concerns, which is regularly reviewed for effectiveness[180]. - The company has adopted a dividend policy that allows the board to declare dividends at their discretion based on various factors, including financial performance and cash flow[180]. - The board has emphasized the importance of sustainable development as a foundation for business success and has conducted a comprehensive risk management assessment related to environmental, social, and governance issues[182]. Environmental and Social Responsibility - The total greenhouse gas emissions for the year ended December 31, 2018, amounted to 455.09 tons of CO2 equivalent[191]. - The total energy consumption was recorded at 3,033.69 gigajoules, with an energy consumption density of 2.70 gigajoules per million NTD revenue[191]. - The total water consumption was 1,164.00 cubic meters, with a water consumption density of 1.04 cubic meters per million NTD revenue[191]. - The total amount of waste managed by third-party waste disposal operators was 49,255 kilograms[187]. - The company reported nitrogen oxide emissions of 30.28 kilograms and sulfur oxide emissions of 0.03 kilograms for the year 2018[191]. - The company has implemented a rainwater collection system across various facilities to enhance resource efficiency[190]. - The company emphasizes a zero-tolerance policy towards any violations of local environmental laws[184]. - The company has adopted measures to reduce packaging material usage, resulting in a significant decrease in reported packaging material consumption[187]. - The company has a strong commitment to employee welfare, providing competitive compensation and various benefits[192]. - The company adheres to strict anti-discrimination policies in the workplace, ensuring equal opportunities for all employees[193]. Employee and Management - The company employed approximately 138 employees as of December 31, 2018, an increase from 131 employees in 2017[30]. - Employee costs amounted to NT$187 million in 2018, up from NT$156 million in 2017, reflecting a year-on-year increase of approximately 19.87%[100]. - All employees are required to undergo health checks every two years as part of the occupational health and safety management plan[195]. - The group implements a weekly inspection of operational facilities to ensure compliance with health and safety standards[196]. - A minimum of three hours of training is required for existing employees based on their respective job scopes[196]. - The group has established a strict supplier selection process based on price, delivery performance, quality, and capacity[199]. - The group emphasizes continuous learning and development, providing various training programs for employees of different qualifications[196]. - The group has implemented a "6S" approach focusing on internal management systems to enhance health and safety[194]. - No significant labor disputes or violations affecting the group's reputation were reported during the reporting year[198].