Foxconn Technology (2354) Q4 2025 earnings summary

Executive summary

• Consolidated financial statements for the years ended December 31, 2025 and 2024 were audited and received an unmodified opinion, confirming fair presentation in accordance with IFRS and local regulations.

• The group is primarily engaged in manufacturing, processing, and sales of cases, heat dissipation modules, and consumer electronics products.

• Revenue recognition and inventory valuation losses were identified as key audit matters due to the complexity and materiality of transactions and inventory management.

Financial highlights

• Operating revenue for 2025 was NT$156,064,911 thousand, up from NT$75,823,742 thousand in 2024.

• Net profit attributable to owners for 2025 was NT$3,276,310 thousand, compared to NT$3,584,397 thousand in 2024.

• Basic EPS for 2025 was NT$2.32, down from NT$2.53 in 2024.

• Gross profit margin decreased to 4% in 2025 from 6% in 2024.

• Cash and cash equivalents increased to NT$15,643,766 thousand at year-end 2025 from NT$9,918,179 thousand in 2024.

Outlook and guidance

• The Board approved a 2025 earnings appropriation including a cash dividend of NT$1.5 per share.

• The group continues to monitor the impact of new IFRS standards and Pillar Two tax legislation, with no current tax exposure as of December 31, 2025.