Executive Summary
Nano Electronics And Micro System T reported QQ2 2025 revenue of 172,524,000 TWD, with gross profit of 75,880,000 TWD and a gross margin of 43.98%. Operating income was 36,813,000 TWD, yielding an operating margin of 21.34%, while net income stood at 12,269,000 TWD for an implied net margin of 7.11% and diluted EPS of 0.29 TWD. The quarter marked a pronounced top-line acceleration versus the prior year and prior quarter, supported by a stable margin profile.
Key Performance Indicators
QoQ: 100.00% | YoY:142.85%
QoQ: 100.00% | YoY:162.17%
QoQ: 100.00% | YoY:172.63%
QoQ: 100.00% | YoY:-29.27%
Key Insights
Revenue: 172,524,000 TWD; YoY growth: 142.85%; QoQ growth: 100.00%.
Gross Profit: 75,880,000 TWD; YoY: 162.17%; QoQ: 100.00%; Gross Margin: 43.98%.
Operating Income: 36,813,000 TWD; YoY: 172.63%; QoQ: 100.00%; Operating Margin: 21.34%.
Net Income: 12,269,000 TWD; YoY: 3.20%; QoQ: 100.00%; Net Margin: 7.11%.
EPS: 0.29 TWD; YoY: -29.27%; QoQ: 100.00%.
Balance sheet highlights: Cash and cash equivalents 449,499,000 TWD; Total current assets 794,505,000 TWD; Total current liabilities 199,455,000 TWD...
Financial Highlights
Revenue: 172,524,000 TWD; YoY growth: 142.85%; QoQ growth: 100.00%.
Gross Profit: 75,880,000 TWD; YoY: 162.17%; QoQ: 100.00%; Gross Margin: 43.98%.
Operating Income: 36,813,000 TWD; YoY: 172.63%; QoQ: 100.00%; Operating Margin: 21.34%.
Net Income: 12,269,000 TWD; YoY: 3.20%; QoQ: 100.00%; Net Margin: 7.11%.
EPS: 0.29 TWD; YoY: -29.27%; QoQ: 100.00%.
Balance sheet highlights: Cash and cash equivalents 449,499,000 TWD; Total current assets 794,505,000 TWD; Total current liabilities 199,455,000 TWD; Current ratio ~3.98; Net debt = -296,041,000 TWD (net cash).
Assets and liabilities: Total assets 1,080,511,000 TWD; Total liabilities 348,654,000 TWD; Total stockholders’ equity 731,857,000 TWD.
Liquidity assessment: Strong liquidity with a cash-rich balance sheet and minimal leverage.
Income Statement
| Metric |
Value |
YoY Change |
QoQ Change |
| Revenue |
172.52M |
142.85% |
100.00% |
| Gross Profit |
75.88M |
162.17% |
100.00% |
| Operating Income |
36.81M |
172.63% |
100.00% |
| Net Income |
12.27M |
3.20% |
100.00% |
| EPS |
0.29 |
-29.27% |
100.00% |
Management Commentary
Not available: Earnings call transcript was not provided in the prompt. As a result, management commentary, strategic priorities, and market-condition insights from the call cannot be summarized here. once the transcript is supplied, a thematically organized section will be added (strategy, operations, market conditions) with context and significance for investors.
Forward Guidance
No explicit forward guidance is included in the provided QQ2 2025 data. Given the observed revenue acceleration and stable margins, a conservative baseline could assume continued mid-teens to low-20% revenue growth in the near term with margin stability around current levels. Key factors to monitor include (i) backlog and order visibility in semiconductor/PCB equipment markets, (ii) progress of product introductions (e.g., DBD plasma cleaners, wide-type arc/RF jet and corona atmospheric plasma cleaners), (iii) capex plans or capacity expansion, and (iv) potential costs from supply chain dynamics or currency movements. Management commentary (when available) should clarify demand visibility, pricing discipline, and R&D priorities that could influence durability of the margin profile.