ABC Taiwan Electronics Corp - Economic Performance

Economic Revenue and Distribution

Affected by the macro environment and slowing demand, the operating revenue in 2023 decreased by 34.31% compared to 2022. In order to increase revenue, the Group implemented a strategy to increase revenue and reduce expenditure. In addition, after the LTCC investment plan was approved by the board of directors in 2022, the Taiwan factory, after two years of preparations and the LTCC production line will be officially launched in 2024 to attract more customers and create a new source of revenue for ABC-ATEC. For LTCC-related contents, please refer to 3.1.2 Low Temperature Co-fired Ceramics (LTCC) of the Sustainability Report.
Unit: NT$ thousand

Comparative Financial Performance Table for 2021 to 2023
Year	2021	2022	2023
Operating revenues	2,478,376	3,033,092	1,992,295
Gross profit	492,296	669,251	449,631
Operating profit and loss	148,335	225,470	35,343
Non-operating income and expenses	-11,691	68,508	18,111
Net profit before tax	136,644	293,978	53,454
Earnings per share	1.02	2.24	0.36

Direct economic value generated and distributed

Unit: NT$ thousand

2023
Economic Performance	Items	Definition	2023 - actual
Direct economic values produced	Operating revenues	Sales revenues	2,029,435
Economic values distributed	Operating costs	Cost of sale	1,260,634
	Operating costs	Operating expenses	197,083
	Employee salary and benefits	Employee salary and benefits	488,518
	Payments to investors	Cash dividend for 2022 to be paid in 2023	22,301
	Payments to investors	Interest expense	19,029
	payments to government	Taxation	26,815
	payments to government	Penalty	102
	Community investments	Donations and sponsorships	1,914
Residual economic value			13,039

Note:
1. Payments to the government for this year will be presented on a consolidated basis for the entire Group.
2. Payments to the government for this year will be disclosed based on accrued income tax.

ESG

Economic Revenue and Distribution

Direct economic value generated and distributed