What is the net profit margin for Q2'25 and how does it compare to Q1'25 and the same quarter last year?
Net‑profit margin for Q2 2025
- Net income (Q2 2025): NT $1.08 billion
- Consolidated revenue (Q2 2025): NT $66.53 billion
[
\text{Net‑profit margin}_{\text{Q2 2025}} \;=\;
\frac{\text{Net income}}{\text{Revenue}}
\;=\;
\frac{1.08}{66.53}
\;\approx\;0.0162\;\text{or}\;1.62\%
]
Comparison with Q1 2025
The press release tells us two key quarter‑on‑quarter (QoQ) changes:
| Metric | Change QoQ |
|---|---|
| Revenue | +8.5 % |
| Net income | +110.6 % |
From these percentages we can back‑calculate the Q1 2025 figures:
Revenue Q1 2025
[
\text{Revenue}_{\text{Q1 2025}} = \frac{66.53}{1 + 0.085}
\approx 61.33\ \text{billion NT$}
]Net income Q1 2025
[
\text{Net income}_{\text{Q1 2025}} = \frac{1.08}{1 + 1.106}
\approx 0.513\ \text{billion NT$}
]Net‑profit margin Q1 2025
[
\frac{0.513}{61.33} \approx 0.0084 \;\text{or}\;0.84\%
]
Result:
- Q2 2025 margin: 1.62 %
- Q1 2025 margin: ≈ 0.84 %
Interpretation: The net‑profit margin almost doubled from Q1 2025 to Q2 2025, driven primarily by a sharp rebound in profitability (net income more than doubled) while revenue grew modestly (≈ 8.5 %).
Comparison with the same quarter last year (Q2 2024)
The release states that revenue was “flattish year‑over‑year,” implying Q2 2024 revenue was roughly the same as Q2 2025 (≈ NT $66.5 billion). However, the article does not disclose the Q2 2024 net‑income figure, so an exact margin for Q2 2024 cannot be computed from the information provided.
- If the Q2 2024 net income were known, the margin would be: [ \text{Margin}{\text{Q2 2024}} = \frac{\text{Net income}{\text{Q2 2024}}}{66.53} ]
Because that number is absent, we can only state that:
- Q2 2025’s 1.62 % margin is higher than Q1 2025’s 0.84 % margin.
- Without the Q2 2024 net‑income figure, we cannot quantify the year‑over‑year change in margin, though the press release’s “flat” revenue comment suggests any YoY margin movement would be driven almost entirely by changes in net profit.
Summary
| Period | Net income (NT$ bn) | Revenue (NT$ bn) | Net‑profit margin |
|---|---|---|---|
| Q2 2025 | 1.08 | 66.53 | 1.62 % |
| Q1 2025 (derived) | 0.513 | ≈ 61.33 | ≈ 0.84 % |
| Q2 2024 (not disclosed) | — | ≈ 66.5 | — |
Key takeaway: Acer’s profitability surged in Q2 2025, pushing the net‑profit margin up to roughly 1.6 %, nearly double the margin recorded in the preceding quarter. A precise year‑over‑year margin comparison is not possible with the data at hand.