NASDAQ : IMOS

ChipMOS TECHNOLOGIES INC. — Financial statements

Technology · Semiconductors · Taiwan

Last price 54.39 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 1.95B

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Financial statements

ChipMOS TECHNOLOGIES INC. (IMOS) reported revenue of 26.98B TWD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.

Income statement

Fiscal year January - December; amounts in TWD.

TTMFY2025FY2024FY2023FY2022FY2021
Revenue26.98B23.93B22.70B21.36B23.52B27.40B
Cost of Revenue23.01B21.34B19.75B17.81B18.61B20.15B
Gross Profit3.98B2.59B2.94B3.55B4.91B7.25B
Selling, General & Admin642.23M611.49M607.29M633.40M666.71M677.96M
Research & Development1.15B1.08B1.16B1.09B1.16B1.14B
Other Operating Expenses-288.10M-238.79M-99.89M-85.94M-67.97M-95.60M
Operating Expenses1.50B1.45B1.67B1.64B1.76B1.72B
Operating Income2.47B1.14B1.27B1.91B3.15B5.53B
Interest Expense-329.63M-300.88M-278.58M-265.96M-142.44M-121.00M
Interest & Investment Income226.83M243.32M197.72M193.19M67.02M14.67M
Earnings From Equity Investments-106.95M-142.86M2.68M219.89M453.71M625.73M
Currency Exchange Gain (Loss)207.87M-459.56M242.59M78.17M448.10M-89.15M
Other Non Operating Income (Expenses)73.51M95.81M88.34M95.23M54.21M27.68M
EBT Excluding Unusual Items2.54B578.52M1.53B2.23B4.04B5.99B
Gain (Loss) on Sale of Investments130.44M8.75M48.10M39.25M-69.40M15.26M
Gain (Loss) on Sale of Assets72.26M74.55M33.94M
Asset Writedown-12.72M-4.84M
Other Unusual Items139.00K891.00K
Pretax Income2.68B587.28M1.65B2.27B4.03B6.04B
Income Tax Expense426.83M92.16M227.06M374.80M655.90M1.10B
Earnings From Continuing Operations2.25B495.12M1.42B1.89B3.37B4.94B
Net Income to Company2.25B495.12M1.42B1.89B3.37B4.94B
Net Income2.25B495.12M1.42B1.89B3.37B4.94B
Net Income to Common2.25B495.12M1.42B1.89B3.37B4.94B
Shares Outstanding (Basic)701.04M710.45M727.24M727.24M727.24M727.20M
Shares Outstanding (Diluted)704.33M712.65M734.01M734.94M742.65M742.90M
EPS (Basic)3.210.701.952.604.646.79
EPS (Diluted)3.190.691.932.584.546.65
Free Cash Flow-369.21M145.20M859.43M3.53B3.92B1.44B
Free Cash Flow Per Share-0.520.201.174.815.271.94
Dividend Per Share1.231.231.201.802.304.30
Gross Margin14.74%10.83%12.97%16.62%20.89%26.47%
Operating Margin9.17%4.78%5.61%8.94%13.41%20.19%
Profit Margin8.33%2.07%6.26%8.87%14.34%18.02%
Free Cash Flow Margin-1.37%0.61%3.79%16.55%16.66%5.25%
EBITDA7.26B5.99B5.83B6.41B7.68B9.89B
EBITDA Margin26.90%25.03%25.67%30.00%32.65%36.09%
D&A For EBITDA4.78B4.85B4.55B4.50B4.52B4.36B
EBIT2.47B1.14B1.27B1.91B3.15B5.53B
EBIT Margin9.17%4.78%5.61%8.94%13.41%20.19%
Effective Tax Rate15.96%15.69%13.79%16.52%16.28%18.20%

Balance sheet

Fiscal year January - December; amounts in TWD.

TTMFY2025FY2024FY2023FY2022FY2021
Cash & Equivalents12.55B14.86B15.22B12.35B9.90B5.91B
Short-Term Investments45.96M46.08M41.07M98.73M29.24M
Trading Asset Securities43.35M73.15M68.97M42.73M128.22M359.96M
Cash & Short-Term Investments12.60B14.98B15.33B12.44B10.12B6.30B
Accounts Receivable7.63B6.61B5.41B5.71B4.76B6.75B
Other Receivables75.36M73.78M77.64M44.98M131.86M87.27M
Receivables7.71B6.68B5.49B5.76B4.89B6.83B
Inventory4.74B3.36B2.69B2.57B3.21B3.21B
Prepaid Expenses526.90M128.37M129.29M120.27M123.38M149.95M
Other Current Assets4.28B
Total Current Assets25.57B25.15B23.64B25.16B18.35B16.49B
Property, Plant & Equipment20.25B19.51B21.02B20.18B21.35B20.95B
Long-Term Investments706.76M325.38M423.23M410.86M4.69B4.28B
Long-Term Deferred Tax Assets136.34M113.05M126.21M163.28M159.29M180.60M
Other Long-Term Assets300.53M252.16M163.55M248.68M394.78M624.79M
Total Assets46.96B45.35B45.38B46.16B44.94B42.52B
Accounts Payable1.44B1.17B698.97M785.40M560.93M1.01B
Accrued Expenses2.15B2.08B2.41B2.28B2.39B2.57B
Short-Term Debt1.94B2.71B339.36M731.75M
Current Portion of Long-Term Debt2.89B2.90B3.33B2.26B1.52B46.83M
Current Portion of Leases71.44M114.61M235.90M251.67M160.96M169.78M
Current Income Taxes Payable263.30M92.30M42.08M419.99M202.03M1.04B
Other Current Liabilities1.95B1.41B1.62B1.35B1.49B1.84B
Total Current Liabilities10.72B10.47B8.67B7.35B6.33B7.41B
Long-Term Debt10.10B9.87B10.43B12.65B12.44B9.37B
Long-Term Leases1.01B740.31M821.06M813.73M759.45M681.47M
Long-Term Unearned Revenue99.45M108.02M122.29M120.96M127.66M120.19M
Pension & Post-Retirement Benefits45.15M57.67M146.64M227.34M259.21M503.29M
Long-Term Deferred Tax Liabilities128.86M82.69M88.46M122.34M188.81M278.18M
Other Long-Term Liabilities20.48M20.49M21.19M21.23M21.60M21.62M
Total Liabilities22.11B21.34B20.31B21.31B20.13B18.38B
Common Stock7.05B7.05B7.27B7.27B7.27B7.27B
Additional Paid-In Capital5.02B5.88B6.06B6.06B6.06B6.06B
Retained Earnings12.46B11.06B11.62B11.46B11.23B10.59B
Treasury Stock-128.12M-128.12M
Comprehensive Income & Other453.02M150.74M114.70M53.21M241.21M221.84M
Shareholders' Equity24.85B24.01B25.07B24.85B24.81B24.14B
Total Liabilities & Equity46.96B45.35B45.38B46.16B44.94B42.52B
Total Debt16.01B16.33B15.15B15.98B14.89B11.00B
Net Cash (Debt)-3.41B-1.35B179.19M-3.54B-4.76B-4.70B
Net Cash Per Share-4.85-1.890.24-4.82-6.42-6.33
Filing Date Shares Outstanding699.98M699.98M727.24M727.24M727.24M727.24M
Total Common Shares Outstanding699.98M699.98M727.24M727.24M727.24M727.24M
Working Capital14.86B14.68B14.97B17.81B12.02B9.08B
Book Value Per Share35.5034.3034.4834.1834.1233.20
Tangible Book Value24.85B24.01B25.07B24.85B24.81B24.14B
Tangible Book Value Per Share35.5034.3034.4834.1834.1233.20
Land454.74M454.74M454.74M454.74M452.74M452.74M
Buildings16.64B15.70B15.08B13.85B13.38B11.88B
Machinery69.10B70.49B68.94B66.61B64.91B62.75B
Construction In Progress1.16B156.99M751.76M652.68M504.20M682.93M

Cash flow statement

Fiscal year January - December; amounts in TWD.

TTMFY2025FY2024FY2023FY2022FY2021
Net Income2.25B495.12M1.42B1.89B3.37B4.94B
Depreciation & Amortization4.98B5.10B4.86B4.78B4.75B4.63B
Loss (Gain) From Sale of Assets-173.51M-124.48M-127.52M-18.43M-74.55M-33.94M
Asset Writedown & Restructuring Costs-17.44M764.00K18.62M9.24M12.72M4.84M
Loss (Gain) From Sale of Investments-130.44M-8.75M-48.10M-39.25M69.40M-15.26M
Loss (Gain) on Equity Investments106.95M142.86M-2.68M-219.89M-453.71M-625.73M
Stock-Based Compensation37.34M37.34M
Provision & Write-off of Bad Debts486.00K379.00K-1.02M-302.00K897.00K299.00K
Other Operating Activities335.58M53.16M-375.67M210.83M-679.85M427.43M
Change in Accounts Receivable-1.59B-1.20B303.38M-947.07M1.98B-992.06M
Change in Inventory-1.56B-661.91M-125.95M641.76M-3.23M-1.11B
Change in Accounts Payable424.39M468.77M-86.72M224.12M-451.59M42.69M
Change in Other Net Operating Assets-209.17M-318.91M88.20M-51.02M-70.58M335.79M
Operating Cash Flow4.59B4.00B5.94B6.61B8.62B7.32B
Capital Expenditures-4.96B-3.85B-5.08B-3.07B-4.70B-5.88B
Sale of Property, Plant & Equipment253.38M249.87M74.71M83.68M77.34M120.59M
Investment in Securities44.99M-1.96M4.37B45.52M-64.16M197.45M
Other Investing Activities-120.97M-136.16M17.44M-145.49M-375.73M-451.92M
Investing Cash Flow-4.78B-3.74B-615.11M-3.09B-5.06B-6.02B
Short-Term Debt Issued8.56B3.23B1.27B348.01M2.20B
Long-Term Debt Issued3.50B1.08B2.43B4.57B4.91B
Total Debt Issued16.47B12.06B4.30B3.70B4.92B7.10B
Short-Term Debt Repaid-6.19B-2.89B-1.27B-1.08B-1.46B
Long-Term Debt Repaid-4.79B-2.58B-1.82B-291.87M-3.55B
Lease Payments-204.03M-271.19M-320.45M-293.38M-237.87M-289.67M
Total Debt Repaid-16.26B-10.98B-5.47B-3.09B-1.37B-5.01B
Net Debt Issued (Repaid)210.19M1.08B-1.17B613.92M3.54B2.09B
Issuance of Common Stock128.44M128.44M
Repurchase of Common Stock-402.54M-943.87M
Common Dividends Paid-872.69M-872.69M-1.31B-1.67B-3.13B-1.60B
Other Financing Activities-714.00K-700.00K-49.00K-365.00K-25.00K-45.00K
Financing Cash Flow-937.31M-607.19M-2.48B-1.06B416.89M494.44M
Foreign Exchange Rate Adjustments19.64M-9.89M14.92M-780.00K19.02M-6.24M
Net Cash Flow-1.11B-360.14M2.87B2.46B3.99B1.79B
Free Cash Flow-369.21M145.20M859.43M3.53B3.92B1.44B
Free Cash Flow Margin-1.37%0.61%3.79%16.55%16.66%5.25%
Free Cash Flow Per Share-0.520.201.174.815.271.94
Levered Free Cash Flow-847.86M-69.60M4.74B-1.57B2.08B1.65B
Unlevered Free Cash Flow-641.85M118.45M4.92B-1.40B2.17B1.72B
Free Cash Flow After Leases-573.24M-125.99M538.98M3.24B3.68B1.15B
Cash Interest Paid307.39M268.80M245.91M227.49M107.21M99.86M
Cash Income Tax Paid93.42M54.76M609.20M186.28M1.35B691.57M
Change in Working Capital-2.79B-1.70B200.78M-7.47M1.62B-2.01B

Ratios

Fiscal year January - December; amounts in TWD.

TTMFY2025FY2024FY2023FY2022FY2021
Market Capitalization2.03B1.04B695.51M1.00B793.03M1.28B
Enterprise Value2.13B1.12B754.47M1.16B961.29M1.46B
Last Close Price54.3929.2717.9925.1918.9628.81
PE Ratio28.5266.2216.0616.237.227.16
PS Ratio2.331.371.001.441.041.29
PB Ratio2.531.370.911.240.981.46
P/TBV Ratio2.531.370.911.240.981.46
P/FCF Ratio225.8226.538.706.2224.57
P/OCF Ratio14.008.213.844.652.834.83
EV/Sales Ratio2.451.471.091.671.261.48
EV/EBITDA Ratio9.115.884.245.573.854.11
EV/EBIT Ratio26.7330.8419.4118.709.367.34
EV/FCF Ratio242.6828.7810.107.5428.23
Debt / Equity Ratio0.640.680.600.640.600.46
Debt / EBITDA Ratio2.152.612.472.391.881.08
Debt / FCF Ratio112.4317.634.523.807.65
Net Debt / Equity Ratio0.140.06-0.010.140.190.20
Net Debt / EBITDA Ratio0.470.23-0.030.550.620.47
Net Debt / FCF Ratio-9.259.28-0.211.001.223.27
Asset Turnover0.600.530.500.470.540.71
Inventory Turnover5.817.057.516.165.807.59
Quick Ratio1.902.072.402.472.371.77
Current Ratio2.392.402.733.422.902.23
Return on Equity (ROE)9.35%2.02%5.69%7.62%13.78%21.96%
Return on Assets (ROA)3.42%1.57%1.74%2.62%4.51%8.91%
Return on Invested Capital (ROIC)7.40%3.83%4.12%5.50%9.04%16.79%
Return on Capital Employed (ROCE)6.80%3.30%3.50%4.90%8.20%15.80%
Earnings Yield3.51%1.51%6.23%6.16%13.84%13.97%
FCF Yield-0.57%0.44%3.77%11.50%16.08%4.07%
Dividend Yield1.36%2.63%3.83%4.26%6.87%8.85%
Payout Ratio38.75%176.26%92.19%88.34%92.74%32.41%
Buyback Yield / Dilution3.20%2.91%0.13%1.04%0.03%-0.81%
Total Shareholder Return4.60%5.54%3.95%5.30%6.90%8.03%