Financial Performance - Revenue decreased by approximately 16.64% from NT$1,598.90 million for the year ended December 31, 2022, to NT$1,332.83 million for the year ended December 31, 2023[7]. - The comprehensive loss attributable to owners increased by approximately 204.96% from NT$88.70 million for the year ended December 31, 2022, to a comprehensive income of NT$93.10 million for the year ended December 31, 2023[7]. - Basic earnings per share improved from a loss of NT$8.04 cents for the year ended December 31, 2022, to a profit of NT$9.06 cents for the year ended December 31, 2023[7]. - The company reported a profit before tax of NT$126.28 million for the year ended December 31, 2023, compared to a loss of NT$82.38 million in the previous year[8]. - Total comprehensive income attributable to owners for the year ended December 31, 2023, was NT$93.10 million, compared to a loss of NT$88.70 million in 2022[8]. - The company reported a net profit attributable to shareholders of NT$90,638,000 for 2023, compared to a net loss of NT$80,436,000 in 2022[34]. - Basic earnings per share for 2023 were NT$9.06, while the previous year showed a loss per share of NT$8.04[35]. Revenue Breakdown - Total revenue for the year 2023 was NT$1,332,827,000, a decrease of 16.6% compared to NT$1,598,898,000 in 2022[21]. - Revenue from integrated solutions was NT$708,926,000, down 11.5% from NT$801,834,000 in the previous year[21]. - Revenue from the sale of spare parts and second-hand semiconductor manufacturing equipment was NT$623,901,000, a decrease of 21.7% from NT$797,064,000 in 2022[21]. - Revenue from U.S. operations increased by 206.73% year-over-year, contributing approximately 16.54% to total revenue[56]. Expenses and Costs - Total expenses in 2023 amounted to NT$1,184,757,000, down from NT$1,685,799,000 in 2022, reflecting a reduction in operational costs[27]. - Financial costs netted NT$18,582,000 in 2023, an increase from NT$14,349,000 in 2022[26]. - Research and development expenses were NT$734,000 in 2023, down from NT$1,150,000 in 2022, showing a decrease in investment in innovation[27]. - The company experienced a loss of NT$257,793,000 due to a fire incident affecting inventory, which was recorded in the cost of sales[28]. Assets and Liabilities - The company’s total assets as of December 31, 2023, were NT$1,500 million, reflecting a stable financial position[8]. - Total assets decreased from NT$2,483,320 thousand in 2022 to NT$2,102,883 thousand in 2023, a decline of approximately 15.3%[9]. - Total liabilities decreased from NT$1,770,811 thousand in 2022 to NT$1,297,271 thousand in 2023, a reduction of approximately 26.7%[9]. - Total equity increased from NT$712,509 thousand in 2022 to NT$805,612 thousand in 2023, reflecting a growth of about 13.1%[9]. - Cash and cash equivalents decreased from NT$239,675 thousand in 2022 to NT$150,739 thousand in 2023, a decline of approximately 37.1%[9]. Taxation - Income tax expense for 2023 was NT$35,643,000, compared to a tax benefit of NT$1,945,000 in 2022, indicating a shift from profit to loss[29]. - The effective tax expense for 2023 was NT$35,643,000, compared to a tax benefit of NT$1,945,000 in 2022[31]. - The company is subject to a 20% income tax rate in Taiwan, consistent with the previous year[30]. Dividends - The board of directors does not recommend the distribution of dividends for the year ended December 31, 2023 (2022: none)[7]. - The board of directors does not recommend the payment of a final dividend for the year ending December 31, 2023[72]. Market Outlook - Global semiconductor sales for 2023 are projected to reach $520.1 billion, a decline of 9.4% year-over-year[50]. - Global smartphone shipments in 2023 are expected to decrease by 3.2% to 1.17 billion units, marking the lowest volume in a decade[50]. - The global semiconductor equipment sales for 2023 are estimated at $100.9 billion, down 6.1% year-over-year[50]. - Taiwan's semiconductor industry output value for 2023 is projected to be NT$3.77 trillion, with an expected growth of 13.7% to NT$4.29 trillion in 2024[50]. Corporate Governance - The audit committee has reviewed the consolidated financial statements for the year ending December 31, 2023, and believes they have been prepared in accordance with applicable accounting standards[78]. - The auditor, PwC, confirmed that the financial statements for the year ending December 31, 2023, are consistent with the draft financial statements[80]. - The company's annual general meeting is scheduled for June 26, 2024[81].
靖洋集团(08257) - 2023 - 年度业绩