Poya (5904.TW) resumed trading on August 10 after cutting the par value of each share from NT$10 to NT$1, an adjustment that effectively amounted to a 10-for-1 stock split, and the stock immediately locked at the NT$79.2 limit-up price from a NT$72 reference price. Unfilled buy orders exceeded 30,000 lots during the session, underscoring strong demand after the lower post-split price reduced the capital needed to buy one lot. The rally came as Poya reported July 2026 revenue of NT$2.47 billion (approximately $76.7 million), up 19.2% from a year earlier and a record for a single month, while cumulative revenue for the first seven months reached NT$16.5 billion (approximately $512.2 million), up 14.5% and also a record for the period. Second-quarter revenue rose 14.69% year-over-year to NT$6.93 billion, gross margin was 44.9%, operating margin was 15.4%, net profit after tax climbed 46% to NT$868 million (approximately $26.9 million) and EPS reached NT$8.15. First-half revenue totaled NT$14.03 billion (approximately $435.4 million), up 13.67%, with net profit after tax of NT$1.86 billion (approximately $57.7 million), up 34.7%, and EPS of NT$17.45, all record highs for the same period. Poya said it had 485 stores across Taiwan at the end of July, a net increase of 15 this year, and plans to keep expanding toward a 520-store target while increasing the share of its beauty-focused format to 42% from 34% last year. The company is also pushing private-label products and its omnichannel strategy, including Poya Pay, Poya Buy and in-store pickup, as investors watch whether record sales, format expansion and a more accessible share price can sustain momentum into the second half.