Chroma ATE : 2022.10.31 Quarterly Results Presentation

CHROMA ATE INC.

2022.3Q Earnings Conference Call

Paul Ying, CFO

31st October, 2022

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

Agenda

• Financial Review
• Operation Highlights
• Q&A

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FINANCIAL REVIEW

Year 2022.1~3Q Condensed Consolidated Income Statement

Condensed Consolidated P&L	2022.1~3Q	%	2021.1~3Q	%		YoY %
(In Million NTD, except for EPS in NTD)
Net Sales		15,994	100%		12,994		100%	23%
Consolidated Sales of Testing Equipment Business		14,459	90%		10,020		77%	44%
Consolidated Sales of MAS		642	4%		509		4%	26%
Consolidated Sales of New Material		635	4%		2,139		16%	(70%)
Others		258	2%		326		3%	(21%)
Cost of Goods Sold		(7,410)	(46%)		(6,678)		(51%)	11%
Gross Profit		8,584	54%		6,316		49%	36%
Operating Expenses:
General & Administration		(3,231)	(20%)		(2,869)		(22%)	13%
Research & Development		(1,368)	(9%)		(1,103)		(9%)	24%
Operating Income		3,985	25%		2,344		18%	70%
Non-Operating Income (Expenses), net		1,337	8%		2,046		16%	(35%)
Income (Loss) Before Tax		5,322	33%		4,390		34%	21%
Income Tax		(1,014)	(6%)		(800)		(6%)	27%
Net Income		4,308	27%		3,590		28%	20%
Other Comprehensive Income (Losses)		679	4%		38		-	n/a
Comprehensive Income	$	4,987	31%	$	3,628		28%	37%
Net Income (Losses) Attributable To:
Shareholders of the Parent		4,243	27%		3,521		27%	21%
Noncontrolling Interests		65	-		69		1%	(6%)
	$	4,308	27%	$	3,590		28%	20%
EPS (Basic)	$	10.09		$	8.39			20%
EPS (Diluted)	$	10.01		$	8.34			20%

2022/2Q included the gain from disposal of investment (ADLINK) of NTD 414 million plus revert the gain from disposal of property to ADLINK of NTD 90m.

2021/1Q included the gain from disposal of property and plant (Hua-ya HQ) of NTD 1,730 million with Capital gain tax of NTD 200 million.	5