Alpha : 2023 Q3 Consolidated BS, IS and CF (English Version)

2023/7/1~2023/9/30

2022/7/1~2022/9/30

2023/1/1~2023/9/30

2022/1/1~2022/9/30

Amount

%

Amount

%

Amount

%

Amount

%

Operating revenue

$

5,861,401

100

9,230,870

100

21,476,066

100

24,392,938

100

Operating costs

4,674,810

80

7,635,078

83

17,527,248

82

19,907,816

82

Gross profit from operations

1,186,591

20

1,595,792

17

3,948,818

18

4,485,122

18

Operating expenses :

Selling expenses

337,950

6

321,252

3

992,778

4

950,377

4

Administrative expenses

264,762

4

337,310

4

853,348

4

1,001,385

4

Research and development expenses

478,607

8

474,362

5

1,435,165

7

1,355,158

5

Impairment loss (impairment gain and reversal of impairment

loss) determined in accordance with IFRS 9

423

-

(4,548)

-

(30,660)

-

(1,219)

-

Total operating expenses

1,081,742

18

1,128,376

12

3,250,631

15

3,305,701

13

Net operating income (loss)

104,849

2

467,416

5

698,187

3

1,179,421

5

Non-operating income and expenses :

Other income

20,193

-

30,171

-

61,917

-

51,006

-

Other gains and losses

28,724

-

(13,199)

-

(9,999)

-

(35,278)

-

Finance costs

(47,028)

-

(39,331)

-

(118,876)

-

(75,580)

-

Interest income

16,275

-

6,911

-

56,501

-

18,195

-

Total non-operating income and expenses

18,164

-

(15,448)

-

(10,457)

-

(41,657)

-

Profit (loss) before tax

123,013

2

451,968

5

687,730

3

1,137,764

5

Tax expenses

48,394

1

93,544

1

148,542

-

298,249

1

Profit (loss)

74,619

1

358,424

4

539,188

3

839,515

4

Other comprehensive income:

Components of other comprehensive income that will not

be reclassified to profit or loss

Gains (losses) on remeasurements of defined benefit

plans

-

-

-

-

-

-

545

-

Unrealised gains (losses) from investments in equity

instruments measured at fair value through other

comprehensive income

-

-

-

-

-

-

(241)

-

Components of other comprehensive income that will

not be reclassified to profit or loss

-

-

-

-

-

-

304

-

Components of other comprehensive income that will be

reclassified to profit or loss

Exchange differences on translation

267,253

5

285,667

3

216,110

1

566,145

2

Other comprehensive income, net

267,253

5

285,667

3

216,110

1

566,449

2

Total comprehensive income

$

341,872

6

644,091

7

755,298

4

1,405,964

6

Profit (loss), attributable to:

Profit (loss), attributable to owners of parent

$

83,394

1

315,262

4

496,210

3

692,100

3

Profit (loss), attributable to non-controlling interests

(8,775)

-

43,162

-

42,978

-

147,415

1

$

74,619

1

358,424

4

539,188

3

839,515

4

Comprehensive income attributable to:

Comprehensive income, attributable to owners of parent

$

301,017

5

530,712

6

645,934

4

1,129,696

5

Comprehensive income, attributable to non-controlling

interests

40,855

1

113,379

1

109,364

-

276,268

1

$

341,872

6

644,091

7

755,298

4

1,405,964

6

Earnings per share(in New Taiwan dollars)

Basic earnings per share

$

0.15

0.58

0.92

1.28

2023/1/1~2023/9/30

2022/1/1~2022/9/30

Cash flows from (used in) operating activities:

Profit before tax

$

687,730

1,137,764

Adjustments

Adjustments to reconcile profit (loss)

Depreciation expenses

425,371

358,544

Amortization expenses

163,856

157,014

Expected credit gain

(30,660)

(1,219)

Net loss on financial assets or liabilities at fair value through profit or loss

5,128

43,325

Interest expense

118,876

75,580

Interest income

(56,501)

(18,195)

Dividend income

(1,786)

(6,391)

Loss on disposal of property, plant and equipment

7,787

957

Provision for inventory obsolescence and devaluation loss

190,993

63,821

Loss on disposal of intangible assets

3,073

-

Total adjustments to reconcile profit (loss)

826,137

673,436

Changes in operating assets and liabilities:

Notes and accounts receivable (including related parties)

1,284,381

(2,288,467)

Financial assets mandatorily at fair value through profit or loss

5,320

(7,222)

Inventories

1,245,784

(1,744,605)

Other current assets

11,026

(703,321)

Financial liabilities held for trading

(9,836)

(2,927)

Accounts payable (including related parties)

(1,038,538)

1,165,596

Other payable to related parties

(404)

6,334

Other current liabilities

(597,223)

460,969

Net defined benefit liability

(41,511)

(9,261)

Other non-current liabilities

(24,313)

-

Total changes in operating assets and liabilities

834,686

(3,122,904)

Total adjustments

1,660,823

(2,449,468)

Cash flows generated from (used in) operations

2,348,553

(1,311,704)

Interest received

55,269

18,986

Dividends received

1,786

6,391

Interest paid

(115,018)

(60,113)

Income taxes paid

(283,027)

(201,692)

Net cash flows used in operating activities

2,007,563

(1,548,132)

Cash flows from (used in) investing activities

Proceeds from disposal of financial assets at fair value through profit or loss

56,025

-

Acquisition of financial assets at amortised cost

(240,000)

(399,940)

Proceeds from repayments of financial assets at amortised cost

220,000

774,947

Acquisition of property, plant and equipment

(500,436)

(422,528)

Proceeds from disposal of property, plant and equipment

50,373

6,292

Decrease (increase) in refundable deposits

8,564

(10,404)

Acquisition of intangible assets

(65,379)

(132,247)

Increase in other non-current assets

(114,146)

(276,748)

Net cash flows from (used in) investing activities

(584,999)

(460,628)

Cash flows from (used in) financing activities:

Increase in short-term loans

12,716,198

29,868,493

Decrease in short-term loans

(13,783,747)

(28,279,013)

Proceeds from issuing bonds

631,884

-

Proceeds from long-term borrowings

-

26,000

Repayments of long-term borrowings

(26,000)

-

Decrease in guarantee deposits received

(133)

(2,977)

Payments of lease liabilities

(27,910)

(24,511)

Cash dividends paid

(915,504)

(433,375)

Due to donation assets received

16

13

Cash dividends paid distributed to non-controlling

(296,382)

(189,021)

Net cash flows from (used in) financing activities

(1,701,578)

965,609

Effect of exchange rate changes on cash and cash equivalents

104,895

378,637

Net decrease in cash and cash equivalents

(174,119)

(664,514)

Cash and cash equivalents at beginning of period

4,084,284

4,498,050

Cash and cash equivalents at end of period

$

3,910,165

3,833,536