ChipMOS REPORTS FOURTH QUARTER AND FULL YEAR 2025 RESULTS

Rhea-AI Summary

ChipMOS (NASDAQ:IMOS) reported 4Q25 revenue of NT$6,521.1M (US$207.9M), up 20.8% year‑over‑year and 6.1% sequentially, and FY2025 revenue of NT$23,932.9M (US$762.9M), up 5.5% year‑over‑year. 4Q25 net profit attributable was NT$499.7M (NT$0.72/share), with FY25 net profit of NT$495.1M (NT$0.70/share).

The company reported NT$1,554.8M net free cash inflow for 2025 and cash and equivalents of NT$14,858.9M. A NT$1.23-per-share distribution from capital surplus was authorized by the board pending shareholder approval at the May 2026 AGM.

Positive

• 4Q25 revenue +20.8% year-over-year to NT$6,521.1M
• FY2025 revenue +5.5% year-over-year to NT$23,932.9M
• Net free cash inflow of NT$1,554.8M for FY2025
• Cash and cash equivalents balance of NT$14,858.9M

Negative

• FY2025 net profit fell to NT$495.1M from NT$1,420.0M in 2024
• Net non-operating expenses of NT$555.4M in FY2025 vs income in 2024

News Market Reaction – IMOS

+14.00% 2.0x vol

14 alerts

+14.00% News Effect

+5.8% Peak in 6 hr 22 min

+$175M Valuation Impact

$1.42B Market Cap

2.0x Rel. Volume

On the day this news was published, IMOS gained 14.00%, reflecting a significant positive market reaction. Argus tracked a peak move of +5.8% during that session. Our momentum scanner triggered 14 alerts that day, indicating notable trading interest and price volatility. This price movement added approximately $175M to the company's valuation, bringing the market cap to $1.42B at that time. Trading volume was elevated at 2.0x the daily average, suggesting notable buying interest.

Data tracked by StockTitan Argus on the day of publication.

Key Figures

4Q25 revenue: NT$6,521.1M (US$207.9M) FY25 revenue: NT$23,932.9M (US$762.9M) 4Q25 EPS: NT$0.72 per basic common share +5 more

8 metrics

4Q25 revenue NT$6,521.1M (US$207.9M) Up 6.1% QoQ and 20.8% YoY vs 4Q24

FY25 revenue NT$23,932.9M (US$762.9M) Up 5.5% vs FY24 NT$22,695.9M

4Q25 EPS NT$0.72 per basic common share Vs NT$0.50 in 3Q25 and NT$0.32 in 4Q24

FY25 net profit NT$495.1M (US$15.8M) Vs FY24 net profit NT$1,420.0M

FY25 FX impact NT$703M adverse change From NT$243M FX gain in 2024 to NT$460M FX loss in 2025

Cash & equivalents NT$14,858.9M (US$473.7M) Balance as of Dec 31, 2025

Net free cash inflow NT$1,554.8M (US$49.6M) Full year 2025 net free cash flow

Proposed distribution NT$1.23 per common share Distribution by capital surplus, pending May 2026 AGM approval

Market Reality Check

Price: $39.98 Vol: Volume 35,512 vs 20-day a...

normal vol

$39.98 Last Close

Volume Volume 35,512 vs 20-day average 37,734 (relative volume 0.94x) indicates typical trading activity ahead of the release. normal

Technical IMOS at $35.07 is trading above its 200-day MA of $23.53, reflecting a pre-existing uptrend into this earnings report.

Peers on Argus

IMOS was up 2.54% while key semiconductor peers like CEVA (-2.19%), AOSL (-2.04%...

IMOS was up 2.54% while key semiconductor peers like CEVA (-2.19%), AOSL (-2.04%), POET (-0.9%), and LAES (-1.05%) were generally lower, pointing to stock-specific strength rather than a sector-wide move.

Previous Earnings Reports

5 past events · Latest: Nov 11 (Positive)

Same Type Pattern 5 events

Date	Event	Sentiment	Move	Catalyst
Nov 11	Q3 2025 earnings	Positive	-1.7%	Q3 revenue growth, profit recovery from prior FX-driven loss.
Aug 12	Q2 2025 earnings	Negative	-1.5%	Q2 net loss driven by large foreign exchange loss.
May 13	Q1 2025 earnings	Neutral	-0.8%	Moderate revenue growth but lower net profit versus prior quarters.
Feb 25	FY 2024 earnings	Neutral	-4.2%	Higher 2024 revenue but lower margins and EPS versus 2023.
Nov 05	Q3 2024 earnings	Positive	+0.7%	Q3 2024 revenue and profit growth with solid utilization.

Pattern Detected

Recent earnings releases often coincided with modestly negative next-day moves despite generally solid liquidity and revenue trends.

Recent Company History

Over the past five earnings releases, ChipMOS has shown steady revenue with varying profitability driven by foreign exchange swings and margin pressure. Events on Nov 5, 2024, Feb 25, 2025, and throughout 2025 highlight recurring FX impacts, shifting from profit to loss and back to profit. Liquidity remained strong with substantial cash balances. Today’s Q4 and full-year 2025 results continue the theme of revenue growth but weaker full-year profits versus 2024, fitting the mixed earnings pattern seen in prior quarters.

Historical Comparison

-1.5% avg move · Across the last five earnings-related releases, IMOS averaged a -1.49% next-day move, suggesting mar...

earnings

-1.5%

Average Historical Move earnings

Across the last five earnings-related releases, IMOS averaged a -1.49% next-day move, suggesting markets often respond cautiously even when revenue or liquidity trends are stable.

Earnings since late 2024 show revenue growth but volatile profitability, heavily influenced by foreign exchange. Results progressed from solid 2024 profits to an FX-driven loss in Q2 2025, then a profit recovery in Q3 2025, all while maintaining strong cash balances and capital return actions like dividends and buybacks.

Market Pulse Summary

The stock surged +14.0% in the session following this news. A strong positive reaction aligns with t...

Analysis

The stock surged +14.0% in the session following this news. A strong positive reaction aligns with the report’s solid top-line trends, including 20.8% YoY 4Q25 revenue growth and FY25 revenue of NT$23,932.9M. However, full-year net profit fell to NT$495.1M amid sizeable FX headwinds. Investors watching such a move would weigh sustained memory demand and robust cash of NT$14,858.9M against earnings volatility and non-operating losses when assessing durability.

Key Terms

taiwan-international financial reporting standards, taiwan-ifrs, net free cash flow, ads, +3 more

7 terms

taiwan-international financial reporting standards financial

"All the figures were prepared in accordance with Taiwan-International Financial Reporting Standards"

Taiwan International Financial Reporting Standards are the standardized accounting rules used in Taiwan for preparing company financial statements, built to match the global IFRS framework. They make corporate numbers—profit, debt, assets—consistent and comparable across firms and countries, so investors can more easily judge financial health and risk, much like using the same recipe lets you compare dishes from different cooks.

taiwan-ifrs financial

"All the figures were prepared in accordance with Taiwan-International Financial Reporting Standards ("Taiwan-IFRS")."

Taiwan-IFRS is the set of accounting rules used by companies in Taiwan that align with the International Financial Reporting Standards, creating a common way to record and report financial results. For investors, it matters because it makes company financial statements easier to compare and understand—like switching different recipes to the same measurement system—so you can more reliably judge performance and risk across firms.

net free cash flow financial

"Net free cash flow for the full year 2025 was NT$1,554.8 million or US$49.6 million"

Net free cash flow is the amount of cash a company has left after covering day-to-day business costs, necessary investments in equipment or property, and other required outlays such as interest or mandatory debt repayments. Investors use it as a measure of how much real, spendable cash a firm generates to pay dividends, buy back shares, reduce debt or invest in growth; think of it like the money left in your wallet after paying rent, bills and essential errands.

ads financial

"US$0.46 per basic ADS Compared to US$0.32 per basic ADS"

Ads are paid promotional messages a company places across media — online, on TV, in print, or on social platforms — to attract customers, explain products, or shape public perception. For investors, ads matter because they drive sales growth, affect how much a company must spend to win customers, and influence brand strength and long-term value. Ads can also create regulatory or reputational risk if claims are misleading, which can affect profits and stock price.

equity method financial

"share of loss of associates accounted for using equity method of NT$99 million"

An equity method investment is an accounting approach used when a company owns enough of another business to influence its decisions but not control it (commonly around 20–50% ownership). Instead of counting only dividends, the investor records its share of the other company’s profits and losses on its own income statement and adjusts the investment’s value on the balance sheet—like tracking a friend’s joint project by noting your share of their gains or setbacks. For investors, this matters because it can significantly affect reported earnings, asset values, and the apparent strength of a company’s financial results.

foreign exchange gains financial

"the decrease of foreign exchange gains of NT$53 million or US$1.7 million"

Foreign exchange gains are increases in value a company records when currencies it holds or uses become stronger against its reporting currency, either from transactions (like sales or payments in another currency) or from revaluing foreign assets and liabilities. Like finding your foreign pocket change worth more after the exchange rate moves in your favor, these gains can raise reported profits and cash but can also add volatility, so investors watch them to separate one‑time currency effects from a company’s core performance.

capital surplus financial

"Distributed of NT$1.23 per Common Share by Capital Surplus Authorized by Board"

Capital surplus is the portion of a company’s equity that comes from money investors paid above the stock’s stated minimum price or from certain non-operating transactions; it sits on the balance sheet separate from earned profits. Investors watch it because it shows how much extra funding a company has raised beyond basic share value—like tips above a ticket price—and can provide a financial cushion for growth or restructuring, though it is not the same as cash available for routine dividends.

AI-generated analysis. Not financial advice.

• Surge in Memory Demand Drives 20.8% Increase in 4Q25 Revenue Compared to 4Q24
• 81.7% Expansion of 4Q25 Gross Profit Compared to 4Q24
• 4Q25 Net Earnings of NT$0.72 or US$0.02 per Basic Common Share or US$0.46 per Basic ADS Compared to 4Q24 Net Earnings of NT$0.32 or US$0.01 per Basic Common Share or US$0.20 per Basic ADS
• NT$1,554.8 Million or US$49.6 Million Net Free Cash Inflow for the full year 2025
• Revenue Growth and Prudent CapEx Further Strengthen Financial Position with Cash and Cash Equivalents Balance of NT$14,858.9 Million or US$473.7 Million
• Distributed of NT$1.23 per Common Share by Capital Surplus Authorized by Board Pending Shareholder Approval at May 2026 AGM

HSINCHU, Feb. 24, 2026 /PRNewswire-FirstCall/ -- ChipMOS TECHNOLOGIES INC. ("ChipMOS" or the "Company") (Taiwan Stock Exchange: 8150 and Nasdaq: IMOS), an industry leading provider of outsourced semiconductor assembly and test services ("OSAT"), today reported consolidated financial results for the fourth quarter and the full year ended December 31, 2025, with strong growth driven by improving demand for high-value memory solutions, particularly in datacenter and AI-related applications. All U.S. dollar figures cited in this press release are based on the exchange rate of NT$31.37 against US$1.00 as of December 31, 2025.

All the figures were prepared in accordance with Taiwan-International Financial Reporting Standards ("Taiwan-IFRS").

Revenue for the fourth quarter of 2025 was NT$6,521.1 million or US$207.9 million, an increase of 6.1% from NT$6,143.7 million or US$195.8 million in the third quarter of 2025 and an increase of 20.8% from NT$5,399.6 million or US$172.1 million for the same period in 2024. Revenue for the fiscal year ended December 31, 2025 was NT$23,932.9 million or US$762.9 million, an increase of 5.5% from NT$22,695.9 million or US$723.5 million for the fiscal year ended December 31, 2024.

Net non-operating expenses in the fourth quarter of 2025 was NT$23.8 million or US$0.8 million, compared to net non-operating income of NT$68.5 million or US$2.2 million in the third quarter of 2025, and net non-operating income of NT$154.6 million or US$4.9 million in the fourth quarter of 2024. The difference between the third quarter of 2025 is mainly due to the increase of share of loss of associates accounted for using equity method of NT$99 million or US$3.2 million. The difference between the fourth quarter of 2024 is mainly due to the increase of share of loss of associates accounted for using equity method of NT$110 million or US$3.5 million, the decrease of foreign exchange gains of NT$53 million or US$1.7 million and the increase of interest expense of NT$11 million or US$0.4 million.

Net non-operating expenses of the Company for the fiscal year ended December 31, 2025 was NT$555.4 million or US$17.7 million, compared to net non-operating income of NT$373.1 million or US$11.9 million for the fiscal year ended December 31, 2024. The difference is mainly due to the adverse impact on the foreign exchange of NT$703 million or US$22.4 million from the foreign exchange gains of NT$243 million or US$7.7 million in 2024 to the foreign exchange losses of NT$460 million or US$14.7 million in 2025, the adverse impact on share of associates accounted for using equity method of NT$146 million or US$4.7 million from the share of profit of associates accounted for using equity method of NT$3 million or US$0.1 million in 2024 to the share of loss of associates accounted for using equity method of NT$143 million or US$4.6 million in 2025 and the gain on disposal of non-current assets held for sale of NT$72 million or US$2.3 million in 2024.

Net profit attributable to equity holders of the Company for the fourth quarter of 2025 was NT$499.7 million or US$15.9 million, and NT$0.72 or US$0.02 per basic common share, as compared to NT$352.2 million or US$11.2 million, and NT$0.50 or US$0.02 per basic common share in the third quarter of 2025. This compares to NT$232.2 million or US$7.4 million, and NT$0.32 or US$0.01 per basic common share in the fourth quarter of 2024. Net earnings for the fourth quarter of 2025 were US$0.46 per basic ADS, compared to US$0.32 per basic ADS for the third quarter of 2025 and US$0.20 per basic ADS in the fourth quarter of 2024.

Net profit attributable to equity holders of the Company for the fiscal year ended December 31, 2025 was NT$495.1 million or US$15.8 million, and NT$0.70 or US$0.02 per basic common share, compared to net profit attributable to equity holders of the Company for the fiscal year ended December 31, 2024 was NT$1,420.0 million or US$45.3 million, and NT$1.95 or US$0.06 per basic common share. Net earnings for the fiscal year ended December 31, 2025 were US$0.44 per basic ADS compared to US$1.24 per basic ADS for the fiscal year ended December 31, 2024.

Net free cash flow for the full year 2025 was NT$1,554.8 million or US$49.6 million with a strong balance of cash and cash equivalents of NT$14,858.9 million or US$473.7 million.

Fourth Quarter and Full Year 2025 Investor Conference Call / Webcast Details

Date: Tuesday, February 24, 2026
Time: 3:00PM Taiwan (2:00AM New York)
Dial-In: +886-2-33961191
Password: 1048024 #
Webcast and Replay: https://www.chipmos.com/chinese/ir/info2.aspx
Replay: Starts approximately 2 hours after the live call ends

Language: Mandarin

Note: A transcript will be provided on the Company's website in English following the conference call to help ensure transparency, and to facilitate a better understanding of the Company's financial results and operating environment.

About ChipMOS TECHNOLOGIES INC.:

ChipMOS TECHNOLOGIES INC. ("ChipMOS" or the "Company") (Taiwan Stock Exchange: 8150 and Nasdaq: IMOS) (www.chipmos.com) is an industry leading provider of outsourced semiconductor assembly and test services. With advanced facilities in Hsinchu Science Park, Hsinchu Industrial Park and Southern Taiwan Science Park in Taiwan, ChipMOS is known for its track record of excellence and history of innovation. The Company provides end-to-end assembly and test services to leading fabless semiconductor companies, integrated device manufacturers and independent semiconductor foundries serving virtually all end markets worldwide.

Forward-Looking Statements

This press release may contain certain forward-looking statements. These forward-looking statements may be identified by words such as 'believes,' 'expects,' 'anticipates,' 'projects,' 'intends,' 'should,' 'seeks,' 'estimates,' 'future' or similar expressions or by discussion of, among other things, strategies, goals, plans or intentions. These statements may include financial projections and estimates and their underlying assumptions, statements regarding current macroeconomic conditions, including the impacts of high inflation, foreign exchange rates and risk of recession, on demand for our  products, consumer confidence and financial markets generally; changes in trade regulations, policies, and agreements and  the imposition of tariffs that affect our products or operations, including potential new tariffs that may be imposed and our  ability to mitigate with respect to future operations, products and services, and statements regarding future performance.  Actual results may differ materially in the future from those reflected in forward-looking statements contained in this document, based on a number of important factors and risks, which are more specifically identified in the Company's most recent U.S. Securities and Exchange Commission (the "SEC") filings. Further information regarding these risks, uncertainties and other factors are included in the Company's most recent Annual Report on Form 20-F filed with the SEC and in its other filings with the SEC.

 

Contacts: In Taiwan Jesse Huang ChipMOS TECHNOLOGIES INC. +886-6-5052388 ext. 7715 IR@chipmos.com

In the U.S. David Pasquale Global IR Partners +1-914-337-8801 dpasquale@globalirpartners.com

 

View original content:https://www.prnewswire.com/news-releases/chipmos-reports-fourth-quarter-and-full-year-2025-results-302695386.html

SOURCE ChipMOS TECHNOLOGIES INC.

FAQ

What were ChipMOS (IMOS) fourth-quarter 2025 revenue and EPS figures?

ChipMOS reported 4Q25 revenue of NT$6,521.1M and basic EPS of NT$0.72. According to the company, revenue rose 20.8% year-over-year and net profit attributable was NT$499.7M, with ADS earnings of US$0.46 for the quarter.

How did ChipMOS (IMOS) perform for the full year 2025 in revenue and profitability?

For FY2025 ChipMOS reported revenue of NT$23,932.9M and net profit of NT$495.1M. According to the company, revenue increased 5.5% year-over-year while net earnings declined versus FY2024 when net profit was NT$1,420.0M.

What cash position and free cash flow did ChipMOS (IMOS) report for 2025?

ChipMOS reported NT$14,858.9M in cash and equivalents and NT$1,554.8M net free cash inflow. According to the company, strong free cash flow supported liquidity despite lower annual net profit compared with 2024.

What distribution did ChipMOS (IMOS) authorize and when is shareholder approval scheduled?

The board authorized a distribution of NT$1.23 per common share from capital surplus, pending shareholder approval at the May 2026 AGM. According to the company, the distribution awaits formal approval at the May 2026 annual meeting.

What drove ChipMOS (IMOS) fourth-quarter 2025 revenue growth?

Revenue growth was driven by stronger demand for high‑value memory solutions, especially for datacenter and AI applications. According to the company, improving memory demand lifted 4Q25 sales and contributed to sequential and year‑over‑year revenue gains.