Inventec reported record second-quarter 2026 results as stronger shipments of both general-purpose and AI servers lifted consolidated revenue to NT$269.86 billion and after-tax net profit to NT$3.9 billion, up 45% and 78% year-over-year, while EPS reached a record NT$1.09. Gross margin fell to 4.23% because of a product mix tilted toward AI racks and higher component costs, but expense control and a swing in non-operating income to a NT$276 million profit supported earnings; management said third-quarter server shipments may rise again and that a second-half shift in AI shipments from full racks to L6 motherboards could help gross margin recover, even as notebook shipments are expected to decline slightly. The newer topic supplied for merger does not match this event and instead describes Innova Technologies, a Taiwan-listed advanced packaging equipment maker, which reported second-quarter net profit attributable to the parent company of NT$389 million, EPS of NT$14.04 and record July revenue of NT$409 million on generative AI and high-performance computing demand tied to CoWoS, chiplet packaging, CoPoS and silicon photonics.