$IMOS

CHIPMOS TECHNOLOGIES INC

CIK:0001123134|SEC Filings

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 TWD ($) $ / shares	Dec. 31, 2025 USD ($) $ / shares	Dec. 31, 2024 TWD ($) $ / shares	Dec. 31, 2023 TWD ($) $ / shares
Consolidated statements of comprehensive income [Line Items]
Revenue	$ 23,932,900	$ 762,923	$ 22,695,909	$ 21,356,228
Cost of revenue	(21,340,484)	(680,283)	(19,751,813)	(17,806,803)
Gross profit	2,592,416	82,640	2,944,096	3,549,425
Sales and marketing expenses	(119,798)	(3,819)	(128,733)	(135,661)
General and administrative expenses	(491,696)	(15,674)	(478,553)	(497,742)
Research and development expenses	(1,077,016)	(34,333)	(1,162,765)	(1,093,513)
Other income (expenses), net	238,787	7,612	99,892	85,943
Operating profit	1,142,693	36,426	1,273,937	1,908,452
Interest income	243,324	7,757	197,719	193,189
Other income	76,081	2,425	58,089	77,583
Other gains and losses	(427,216)	(13,619)	393,565	135,501
Finance costs	(301,285)	(9,604)	(278,940)	(266,390)
Share of profit (loss) of associates and joint ventures accounted for using equity method	(142,856)	(4,554)	2,683	219,891
Profit before income tax	590,741	18,831	1,647,053	2,268,226
Income tax expense	(40,106)	(1,278)	(207,517)	(300,661)
Profit for the year	550,635	17,553	1,439,536	1,967,565
Other comprehensive income (loss):
Profit on remeasurements of defined benefit plans	62,804	2,002	56,305	10,699
Unrealized (loss) gain on valuation of equity instruments at fair value through other comprehensive income	32,159	1,025	(17,304)	(217,785)
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss	22,084	704	16,978	12,993
Income tax effect on components that will not be reclassified to profit or loss	(21,381)	(681)	(7,803)	49,498
Components of other comprehensive (loss) income that will not be reclassified to profit or loss	95,666	3,050	48,176	(144,595)
Exchange differences on translation of foreign operations	(11,732)	(374)	18,347	16,713
Equity directly related to non-current assets held for sale			43,094	(43,094)
Components of other comprehensive (loss) income that will be reclassified to profit or loss	(11,732)	(374)	61,441	(26,381)
Other comprehensive (loss) income, net of income tax	83,934	2,676	109,617	(170,976)
Total comprehensive income for the year	$ 634,569	$ 20,229	$ 1,549,153	$ 1,796,589
Ordinary shares [member]
Other comprehensive income (loss):
Earnings per share - basic \| (per share)	$ 0.78	$ 0.02	$ 1.98	$ 2.71
Earnings per share - diluted \| (per share)	0.77	0.02	1.96	2.68
American depositary share (each representing 20 common shares) [member]
Other comprehensive income (loss):
Earnings per share - basic \| (per share)	15.5	0.49	39.59	54.11
Earnings per share - diluted \| (per share)	$ 15.45	$ 0.49	$ 39.22	$ 53.54

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 TWD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 TWD ($)	Dec. 31, 2023 TWD ($)
Cash flows from operating activities
Profit before income tax	$ 590,741	$ 18,831	$ 1,647,053	$ 2,268,226
Adjustments to reconcile profit (loss)
Depreciation expenses	5,100,668	162,597	4,856,186	4,779,333
Expected credit (gains) losses	379	12	(1,020)	(302)
Gain on valuation of financial assets at fair value through profit or loss	(18,752)	(598)	(48,101)	(39,254)
Interest expense	300,883	9,592	278,581	265,957
Interest income	(243,324)	(7,756)	(197,719)	(193,189)
Dividend income	(2,622)	(84)	(1,320)	(6,592)
Share-based payments	37,342	1,190
Share of (profit) loss of associates and joint ventures accounted for using equity method	142,856	4,554	(2,683)	(219,891)
Gain on disposal of property, plant and equipment, net	(124,483)	(3,968)	(55,262)	(18,431)
Gain on disposal of non-current assets held for sale			(72,261)
Gain on disposal of investments accounted for using equity method	(3,464)	(110)
Impairment loss on financial assets	10,000	319
Impairment loss on non-financial assets	764	24	18,618	9,236
Gain from lease modifications			(13)
Deferred revenue	(24,277)	(774)	(22,003)	(20,839)
Financial assets mandatorily at fair value through profit or loss	14,572	465	21,866	124,743
Current contract assets	(170,393)	(5,432)	(13,809)	(2,470)
Accounts receivable	(1,032,743)	(32,921)	317,191	(944,603)
Other receivables	(1,872)	(60)	(23,080)	48,736
Inventories	(661,909)	(21,100)	(125,946)	641,761
Prepayments	922	29	(9,021)	3,104
Accounts and notes payable	469,597	14,970	(86,431)	224,469
Other payables	(316,573)	(10,092)	143,234	(90,786)
Other payables – related parties	5,384	172
Current provisions	43,058	1,373	2,360	6,921
Current refund liabilities	(26,063)	(831)	(1,271)	544
Other current liabilities	1,577	50	79	1,293
Net defined benefit liability, non-current	(26,164)	(834)	(24,394)	(21,179)
Cash generated from operations	4,066,104	129,618	6,600,834	6,816,787
Interest received	248,578	7,924	191,049	194,136
Dividend received	5,317	170	3,810	10,327
Interest paid	(268,797)	(8,569)	(245,910)	(227,488)
Income tax paid	(54,762)	(1,746)	(609,201)	(186,280)
Net cash generated from operating activities	3,996,440	127,397	5,940,582	6,607,482
Cash flows from investing activities
Acquisition of financial assets at fair value through other comprehensive income				(12,500)
Acquisition of financial assets at amortized cost	(124,800)	(3,979)	(94,845)	(72,201)
Proceeds from repayments of financial assets at amortized cost	122,841	3,916	87,035	130,220
Acquisition of investments accounted for using equity method			(12,500)
Proceeds from disposal of non-current assets held for sale			4,394,206
Acquisition of property, plant and equipment	(3,851,238)	(122,768)	(5,081,154)	(3,073,881)
Proceeds from disposal of property, plant and equipment	249,868	7,965	74,709	83,679
(Decrease) increase in refundable deposits	(1,792)	(57)	922	1,064
Increase in other non-current assets	(144,368)	(4,602)	(6,811)	(160,703)
Increase in long-term deferred revenue	10,002	319	23,333	14,145
Net cash used in investing activities	(3,739,487)	(119,206)	(615,105)	(3,090,177)
Cash flows from financing activities
Proceeds from short-term bank loans	8,556,519	272,761	3,225,758	1,273,873
Payments on short-term bank loans	(6,189,811)	(197,316)	(2,886,394)	(1,273,873)
Proceeds from long-term bank loans	3,502,998	111,667	1,078,496	2,430,224
Payments on long-term bank loans	(4,516,894)	(143,988)	(2,263,718)	(1,522,918)
Decrease in guarantee deposits	(700)	(22)	(49)	(365)
Payment on lease liabilities	(271,189)	(8,645)	(320,452)	(293,383)
Cash dividends paid	(872,688)	(27,819)	(1,309,032)	(1,672,652)
Payments to acquire treasury shares	(943,867)	(30,088)
Treasury shares transferred to employees	128,438	4,094
Net cash used in financing activities	(607,194)	(19,356)	(2,475,391)	(1,059,094)
Effect of foreign exchange rate changes	(9,895)	(315)	14,918	(780)
Net increase (decrease) in cash and cash equivalents	(360,136)	(11,480)	2,865,004	2,457,431
Cash and cash equivalents at beginning of year	15,219,039	485,146	12,354,035	9,896,604
Cash and cash equivalents at end of year	$ 14,858,903	$ 473,666	$ 15,219,039	$ 12,354,035

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands	Dec. 31, 2025 TWD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 TWD ($)
Current assets
Cash and cash equivalents	$ 14,858,903	$ 473,666	$ 15,219,039
Current financial assets at fair value through profit or loss	73,150	2,332	68,970
Current financial assets at amortized cost	45,963	1,465	46,080
Current contract assets	568,088	18,109	397,747
Accounts receivable, net	6,042,574	192,623	5,010,154
Other receivables	72,540	2,312	77,620
Current tax assets	1,238	40	18
Inventories	3,356,503	106,997	2,694,594
Prepayments	128,372	4,092	129,294
Total current assets	25,147,331	801,636	23,643,516
Non-current assets
Non-current financial assets at fair value through other comprehensive income	135,172	4,309	103,013
Non-current financial assets at amortized cost	43,219	1,378	43,034
Investments accounted for using equity method	190,210	6,063	320,213
Property, plant and equipment, net	18,691,192	595,830	19,996,760
Right-of-use assets	823,311	26,245	1,026,591
Deferred tax assets	113,049	3,604	126,213
Refundable deposits	21,608	689	19,852
Other non-current assets	187,329	5,972	100,660
Total non-current assets	20,205,090	644,090	21,736,336
Total assets	45,352,421	1,445,726	45,379,852
Current liabilities
Short-term bank loans	2,706,072	86,263	339,364
Notes payable	1,596	51	773
Accounts payable	1,166,973	37,200	698,199
Other payables	3,365,755	107,292	3,913,604
Other payables - related parties	8,312	265	21,473
Current tax liabilities	106,315	3,389	108,148
Current provisions	78,982	2,518	35,924
Current lease liabilities	114,605	3,653	235,898
Long-term bank loans, current portion	2,896,893	92,346	3,326,042
Current refund liabilities	10,333	330	36,396
Other current liabilities	25,267	806	23,690
Total current liabilities	10,481,103	334,113	8,739,511
Non-current liabilities
Long-term bank loans	9,867,797	314,562	10,432,539
Deferred tax liabilities	89,924	2,867	93,310
Non-current lease liabilities	740,311	23,599	821,057
Long-term deferred revenue	108,018	3,443	122,293
Net defined benefit liability, non-current	57,670	1,838	146,638
Guarantee deposits	20,486	653	21,186
Total non-current liabilities	10,884,206	346,962	11,637,023
Total liabilities	21,365,309	681,075	20,376,534
Equity attributable to equity holders of the Company
Capital stock	7,045,231	224,585	7,272,401
Capital surplus	5,866,991	187,025	6,055,773
Retained earnings
Legal reserve	3,268,022	104,177	3,121,210
Unappropriated retained earnings	7,791,481	248,374	8,444,082
Other equity interest	143,502	4,574	109,852
Treasury shares	(128,115)	(4,084)
Total equity	23,987,112	764,651	25,003,318
Total liabilities and equity	$ 45,352,421	$ 1,445,726	$ 45,379,852