Taiwan-based polarizer maker BenQ Materials posted a net profit of NT$141 million (US$4.78 million) for 2010, while optical film maker Gamma Optical posted a net loss of NT$105 million for the fourth quarter.

BenQ Materials posted a net profit of NT$141 million for 2010 with an EPS of NT$0.49. Revenues for the year totaled NT$17.63 billion.

Gamma has announced a net loss of NT$105 million for the fourth quarter of 2010 with an negative EPS of NT$0.96. Revenues for the quarter were NT$380 million. Gamma has also posted revenues of NT$155 million for January 2011.