Slides
Page 1
AVC Confidential AVC Company Financials 2026/8/12 1
Page 2
AVC AVC Confidential 2 Disclaimer The above statements that pertain to future projections constitute the expectations, opinions, outlooks, or predictions of our company and its affiliates based on information available at the time the statements were made. Such statements may be affected by known and unknown risks and inherent uncertainties, the existence or emergence of facts or factors that differ from the assumptions, suppositions, or judgments of the Company, or other factors. Consequently, there may be significant discrepancies between actual results pertaining to the Company's future earnings, management results, financial conditions, and other matters as explicitly or implicitly referred to in the statements and the content of such statements. The presentation is run exclusively for the purpose of providing information and not for the purpose of soliciting investments or recommending the buying or selling of specific shares or products. Company makes no warranty concerning the accuracy or completeness of the information and will not be liable for any damages arising out of use of the Information thereof.
Page 3
AVC AVC Confidential 3 2026 Q2 Briefing Statements of Comprehensive Income ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million Items 2026.Q2 2026.Q1 2025.Q2 Sales Revenue 49,121 49,038 83 0.17% 29,595 19,526 65.98% Gross Margin 15,999 14,597 1,402 9.60% 7,224 8,775 121.47% Gross Margin % 32.57% 29.77% 2.80% 9.41% 24.41% 8.16% 33.43% Operating Income 13,478 12,019 1,459 12.14% 5,095 8,383 164.53% Operating Income % 27.44% 24.51% 2.93% 11.95% 17.21% 10.23% 59.44% Pretax Income 13,935 11,979 1,956 16.33% 5,896 8,039 136.35% Net Income-Parent Compay 9,567 7,916 1,651 20.86% 3,997 5,570 139.35% Net Income % 19.48% 16.14% 3.34% 20.69% 13.51% 5.97% 44.19% EPS(NT in Dollar) 24.37 20.17 4.20 20.82% 10.30 14.07 136.60% QoQ YoY
Page 4
AVC AVC Confidential 4 2026 Q2 Briefing Statements of Comprehensive Income ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million Items H1'2026 H1'2025 Sales Revenue 98,159 52,927 45,232 85.46% Gross Margin 30,596 13,252 17,344 130.88% Gross Margin % 31.17% 25.04% 6.13% 24.48% Operating Income 25,497 9,455 16,042 169.67% Operating Income % 25.97% 17.86% 8.11% 45.41% Pretax Income 25,914 10,517 15,397 146.40% Net Income-Parent Compay 17,483 7,211 10,272 142.45% Net Income % 17.81% 13.62% 4.19% 30.76% EPS(NT in Dollar) 44.54 18.58 25.96 139.72% YoY
Page 5
AVC 5 AVC Annual Revenue CAGR AVC Confidential
Page 6
AVC 6 AVC Annual EPS CAGR AVC Confidential
Page 7
AVC 7 AVC Annual Gross MarginCAGR AVC Confidential
Page 8
AVC 8 AVC Quarterly Revenue and EPS AVC Confidential
Page 9
AVC 9 AVC Annual Revenue and EPS AVC Confidential
Page 10
AVC 10 AVC Revenue Breakdown(By Product) AVC Confidential
Page 11
AVC 11 AVC Quarterly Revenue Breakdown (By Product) AVC Confidential
Page 12
AVC 12 AVC Revenue Breakdown(By Application) AVC Confidential
Page 13
AVC 13 AVC Quarterly Revenue Breakdown(By Application) AVC Confidential Product 2026Q2 2025Q2 YoY Revenue Ratio Revenue Ratio Diff. % growth Server 32.4 66% 15.0 51% 17.4 116% Telecom 3.0 6% 2.7 9% 0.3 13% 3C 4.5 9% 4.3 14% 0.2 5% Other 0.9 2% 0.7 2% 0.2 29% TMG Total 40.8 83% 22.7 77% 18.1 80% SIG 4.6 9% 4.3 15% 0.3 7% Fositek 3.7 8% 2.6 9% 1.1 43% Grand Total 49.1 100% 29.6 100% 19.5 66% *figures in NTD bn
Page 14
AVC 14 AVC Quarterly Revenue Breakdown(By Application) AVC Confidential
Page 15
AVC AVC Confidential 15 2026 Q2 Non-operating Breakdown ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million Items 2026.Q2 2026.Q1 2025.Q2 Net Interest revenue (Expenses) 255 (10) 265 -2650.00% 34 221 650.00% Investment Revenue (Loss) (20) (6) (14) 233.33% (42) 22 -52.38% Gain (Loss) on Disposal of Fixed Assets (11) (20) 9 -45.00% (8) (3) 37.50% Exchange Income (Loss) 49 (305) 354 -116.07% 689 (640) -92.89% Impairment loss 6 (18) 24 -133.33% (41) 47 -114.63% Others 178 319 (141) -44.20% 169 9 5.33% Total 457 (40) 497 -1242.50% 801 (344) -42.95% QoQ YoY
Page 16
AVC AVC Confidential 16 2026 Q2 Non-operating Breakdown ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million Items H1'2026 H1'2025 Net Interest revenue (Expenses) 245 2 243 12150.00% Investment Revenue (Loss) (26) (87) 61 -70.11% Gain (Loss) on Disposal of Fixed Assets (32) (40) 8 -20.00% Exchange Income (Loss) (256) 759 (1,015) -133.73% Impairment loss (12) (54) 42 -77.78% Others 498 482 16 3.32% Total 417 1,062 (645) -60.73% YoY
Page 17
AVC AVC Confidential 17 2026 Q2 Briefing Consolidated B/S ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million Items 2026.6.30 2026.3.31 2025.6.30 Cash and Cash in Bank 77,715 67,880 9,835 14.49% 32,944 44,771 135.90% Accounts receivable 9,488 11,406 (1,918) -16.82% 7,770 1,718 22.11% Inventory 57,874 50,968 6,906 13.55% 42,305 15,569 36.80% Current Assets 149,870 135,871 13,999 10.30% 89,718 60,152 67.05% Property, Plant and Equipment 23,818 20,943 2,875 13.73% 14,211 9,607 67.60% Non-current Asset 44,707 40,122 4,585 11.43% 24,925 19,782 79.37% Total Assets 194,577 175,993 18,584 10.56% 114,643 79,934 69.72% Short-Term Loans 19,007 17,608 1,399 7.95% 13,323 5,684 42.66% Accounts Payable 53,027 48,857 4,170 8.54% 33,497 19,530 58.30% Current Liabilities 118,878 112,699 6,179 5.48% 72,627 46,251 63.68% Long-Term Loans 7,735 7,190 545 7.58% 3,547 4,188 118.07% Non-current Liabilities 13,573 11,979 1,594 13.31% 7,944 5,629 70.86% Total Liabilities 132,451 124,678 7,773 6.23% 80,571 51,880 64.39% Stockholders Equities-Parent Company 55,197 45,165 10,032 22.21% 29,648 25,549 86.17% Total Equity 62,126 51,315 10,811 21.07% 34,072 28,054 82.34% The Net Asset Value of Each Share (NT in Dollar) 140.57 115.06 25.51 22.17% 76.38 64.19 84.04% QoQ YoY
Page 18
AVC AVC Confidential 18 2026 Q2 Financial Ratio Key Index 2026.6.30 2026.3.31 2025.6.30 Current Ratio 126.07% 120.56% 5.51% 4.57% 123.53% 2.54% 2.06% Quick Ratio 76.39% 74.36% 2.03% 2.73% 63.85% 12.54% 19.64% Debt Ratio 68.07% 70.84% -2.77% -3.91% 70.28% -2.21% -3.14% AR turnover days 20 22 (2) -9.09% 27 (7) -25.93% Inventory turnover days 145 132 13 9.85% 174 (29) -16.67% QoQ YoY
Page 19
AVC AVC Confidential 19 2026 Q2 Briefing Cash Flows ＊All the figures are reviewed by CPA; Currency is shown as NTD in Million 會計科目 H1'2026 H1'2025 Depreciation and Amortization expense 2,158 1,501 657 43.77% Cash flows from (used in) operating activities (A) 26,291 9,543 16,748 175.50% Capital Expenditures (B) (7,112) (3,209) (3,903) 121.63% Net cash flows from (used in) investing activities (11,639) (4,740) (6,899) 145.55% Net cash flows from (used in) financing activities 2,958 1,176 1,782 151.53% Cash and cash equivalents at end of period 77,715 32,944 44,771 135.90% Free cash Flow(A)-(B) 19,179 6,334 12,845 202.79% YoY
Page 20
AVC AVC Confidential 20