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2026.3Q Earnings Web Conference 29th October 2026 1 Lawrence Wu, CFO
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Disclaimer This presentation contains some forward-looking statements that are subject to substantial risks and uncertainties. Typically, these statements contain words such as “anticipate”, “believe”, “could”, “estimate”, “expect”, “intend”, “plan”, “forecast”, “project”, “predict”, “potential”, “continue”, “may”, “should”, “will”, and “would” or similar words. You should consider these forward-looking statements carefully because such statements are only our expectations or projections about future events, and actual results may differ materially from those expressed or implied by such statements. The forward-looking statements in this presentation include, but are not limited to, growth rates for various markets estimated by third party sources, future products and technology development, widespread market acceptance of the hosted delivery model, future revenue growth and profitability. You should be cautioned that the forward-looking statements are no guarantee of our future performance. The forward-looking statements contained in this presentation are made only as of the date of this presentation and we undertake no obligation to update the forward-looking statements to reflect subsequent events or circumstances, except as required by law. This presentation and the information contained herein are the property of Chroma Ate Inc. 2
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Agenda • Financial Review • Operation Highlights • Q&A 3
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FINANCIAL REVIEW 4
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Year 2026.3Q Condensed Consolidated Income Statement Condensed Consolidated P&L (In Million NTD, except for EPS in NTD) 2026.3Q % 2026.2Q % QoQ % 2025.3Q % YoY % Net Sales 17,926 100% 13,529 100% 33% 6,410 100% 180% Consolidated Sales of Testing Equipment Business 17,589 98% 13,111 97% 34% 6,155 96% 186% Consolidated Sales of MAS 255 2% 354 3% (28%) 187 3% 36% Others 82 - 64 - 28% 68 1% 21% Cost of Goods Sold (7,618) (42%) (5,344) (39%) 43% (2,575) (40%) 196% Gross Profit 10,308 58% 8,185 61% 26% 3,835 60% 169% Operating Expenses: General & Administration (2,175) (12%) (2,006) (15%) 8% (1,336) (21%) 63% Research & Development (966) (6%) (937) (7%) 3% (651) (10%) 48% Operating Income 7,167 40% 5,242 39% 37% 1,848 29% 288% Non-Operating Income (Expenses), net 186 1% 1,272 9% (85%) 3,626 56% (95%) Income (Loss) Before Tax 7,353 41% 6,514 48% 13% 5,474 85% 34% Income Tax (1,573) (9%) (1,284) (9%) 23% (360) (5%) 337% Net Income 5,780 32% 5,230 39% 11% 5,114 80% 13% Net Income (Losses) Attributable To: Shareholders of the Parent 5,647 32% 5,123 38% 10% 5,066 79% 11% Noncontrolling Interests 133 - 107 1% 24% 48 1% 177% $ 5,780 32% $ 5,230 39% 11% $ 5,114 80% 13% EPS (Basic) $ 13.34 $ 12.15 10% $ 11.99 11% EPS (Diluted) $ 13.34 $ 12.10 10% $ 11.92 12% 5 Gain from disposal of residential apartment held for sale: 2026.2Q – NTD 444 million / 2025.3Q – NTD 3,185 million.
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Year 2026.1~3Q Condensed Consolidated Income Statement Condensed Consolidated P&L (In Million NTD, except for EPS in NTD) 2026.1~3Q % 2025.1~3Q % YoY % Net Sales 43,315 100% 19,730 100% 120% Consolidated Sales of Testing Equipment Business 42,243 98% 18,903 96% 123% Consolidated Sales of MAS 860 2% 629 3% 37% Others 212 - 198 1% 7% Cost of Goods Sold (17,398) (40%) (7,522) (38%) 131% Gross Profit 25,917 60% 12,208 62% 112% Operating Expenses: General & Administration (6,000) (14%) (4,110) (21%) 46% Research & Development (2,711) (6%) (1,888) (10%) 44% Operating Income 17,206 40% 6,210 31% 177% Non-Operating Income (Expenses), net 1,755 4% 4,300 22% (59%) Income (Loss) Before Tax 18,961 44% 10,510 53% 80% Income Tax (4,003) (9%) (1,233) (6%) 225% Net Income 14,958 35% 9,277 47% 61% Net Income (Losses) Attributable To: Shareholders of the Parent 14,634 34% 9,142 46% 60% Noncontrolling Interests 324 1% 135 1% 140% $ 14,958 35% $ 9,277 47% 61% EPS (Basic) $ 34.61 $ 21.67 60% EPS (Diluted) $ 34.51 $ 21.52 60%
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Balance Sheet Highlights & Financial Ratio Consolidated (In Million NTD) Balance Sheet Highlights 2026. Sept 2025. Dec + / - % Cash & Short Term Investments 8,011 8,314 - 4% Inventory 13,805 7,919 74% Short Term Debt 3,135 13 n/a Long Term Debt 2,930 3,304 - 11% Shareholders Equity 39,419 32,563 21% Total Assets 66,528 47,150 41% Inventory Turnover (Day) 169 224 AR Turnover (Day) 93 87 AP Turnover (Day) 95 113 Net Debt to Equity (%) Net Cash Net Cash ROE (%) 54% 29% ROA (%) 34% 20% Cash Position 2026.1~3Q 2025.1~3Q YoY EBITDA 19,780 11,155 77% Cash Flow from Operation 6,206 2,864 117% Free Cash Flow 6,810 5,055 35% All ROE + ROA has been annualized. Free Cash Flow = Net Cash Provided by Operating Activities + (Net Cash used by Investing Activities) 7
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OPERATION HIGHLIGHT 8
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2026.3Q & 1~3Q Product Mix and Consolidated Sales Breakdown (Unit: Million NTD) 2026.3Q % QoQ YoY 2026.1~3Q % YoY 2025 % Test Instruments & Automatic Testing System (ATS) 7,434 52% 21% 147% 18,992 55% 140% 10,545 48% Semiconductor / Photonics Test Solutions 6,056 42% 38% 189% 13,852 40% 101% 9,759 44% Turnkey Solutions 194 1% 266% 253% 300 1% (9%) 444 2% Service & Others 651 5% 31% 95% 1,550 4% 66% 1,264 6% Total of Parent Company Sales 14,335 100% 29% 161% 34,694 100% 116% 22,012 100% + Sales from Overseas Operations & Related Subsidiaries 3,254 62% 391% 7,549 166% 5,155 Chroma Consolidated Testing Equipment Business 17,589 98% 34% 186% 42,243 98% 123% 27,167 96% MAS 255 2% (28%) 36% 860 2% 37% 883 3% Other Subsidiaries 82 - 28% 21% 212 - 7% 261 1% Consolidated Sales 17,926 100% 33% 180% 43,315 100% 120% 28,311 100% 9
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