ChipMOS REPORTS SECOND QUARTER 2026 RESULTS; RECORD HIGH QUARTERLY REVENUE SINCE 2014

Rhea-AI Summary

ChipMOS (Nasdaq: IMOS) reported second quarter 2026 revenue of NT$7,383.1 million (US$231.8 million), up 6.5% quarter-over-quarter and 28.7% year-over-year, reaching its highest quarterly revenue since 2014. All figures are prepared under Taiwan-IFRS and use an exchange rate of NT$31.85 per US$1.00.

Second quarter 2026 gross margin expanded to 18%, compared with 13.8% in the first quarter 2026 and 6.6% in second quarter 2025. Net profit attributable to equity holders was NT$891.7 million (US$28.0 million), equal to NT$1.28 (US$0.04) per basic common share, versus a net loss of NT$533.1 million in second quarter 2025. Basic ADS earnings were US$0.80, compared to a loss of US$0.47 a year earlier.

Net non-operating income was NT$78.9 million, reflecting lower foreign exchange losses and positive valuation of financial assets. For the first half of 2026, net free cash inflow was NT$735.9 million, with cash and equivalents of NT$12,552.3 million (US$394.1 million). The company distributed a cash dividend from capital surplus of NT$1.23 per common share on July 17, 2026, and US$0.760 per ADS on July 24, 2026.

Positive

• Revenue NT$7,383.1m, up 6.5% QoQ and 28.7% YoY in 2Q26
• Gross margin 18% in 2Q26 vs. 13.8% in 1Q26 and 6.6% in 2Q25
• Net profit NT$891.7m in 2Q26 vs. net loss NT$533.1m in 2Q25
• EPS NT$1.28 per basic common share; US$0.80 per basic ADS in 2Q26
• Net non-operating income NT$78.9m vs. net non-operating expenses NT$682.2m in 2Q25
• Cash and equivalents NT$12,552.3m and net free cash inflow NT$735.9m in 1H26
• Cash dividends of NT$1.23 per common share and US$0.760 per ADS in July 2026

Negative

• None.

Market Context

1.17% was the average 24-hour move across the tag-specific earnings history. Against that record, th...

Analysis

1.17% was the average 24-hour move across the tag-specific earnings history. Against that record, this 2Q26 report adds stronger margin and profit data; prior foreign-exchange effects and mixed peer dispersion remain comparison points.

Key Figures

2Q26 Revenue: NT$7,383.1 million or US$231.8 million Gross Margin: 18% Net Profit: NT$891.7 million or US$28.0 million +5 more

8 metrics

2Q26 Revenue NT$7,383.1 million or US$231.8 million Up 6.5% from 1Q26 and 28.7% from 2Q25

Gross Margin 18% Compared with 13.8% in 1Q26 and 6.6% in 2Q25

Net Profit NT$891.7 million or US$28.0 million Attributable to equity holders in 2Q26

Basic Common EPS NT$1.28 or US$0.04 2Q26, compared with a 2Q25 net loss of NT$0.75 or US$0.02

Basic ADS Earnings US$0.80 per basic ADS 2Q26, compared with a US$0.47 loss per basic ADS in 2Q25

Net Free Cash Inflow NT$735.9 million or US$23.1 million First half of 2026

Cash Balance NT$12,552.3 million or US$394.1 million Cash and cash equivalents at 2Q26

Cash Dividend NT$1.23 per common share or US$0.760 per ADS Distributed in July 2026 from capital surplus

Previous Earnings Reports

5 past events · Latest: Feb 24 (Positive)

Same Type Pattern 5 events

Date	Event	Sentiment	24h Move	Catalyst
Feb 24	4Q25 earnings	Positive	+14.0%	Revenue growth, restored profitability, and strong cash generation
Nov 11	3Q25 earnings	Positive	-1.7%	Revenue growth and profit recovery from the prior-quarter loss
Aug 12	2Q25 earnings	Negative	-1.5%	Net loss, foreign-exchange loss, and gross-margin deterioration
May 13	1Q25 earnings	Negative	-0.8%	Profit decline despite modest revenue and cash-flow growth
Feb 25	4Q24 earnings	Negative	-4.2%	Quarterly revenue decline and full-year gross-margin compression

24h Move is the share-price change in the day after each event; other market factors may also have contributed.

Pattern Detected

Tag-specific earnings reactions were positive in one of five events and negative in four, with one positive earnings report producing a decline.

Key Terms

osat, taiwan-ifrs, fair value through profit or loss, ads

4 terms

osat technical

"an industry leading provider of outsourced semiconductor assembly and test services ("OSAT")"

OSAT stands for outsourced semiconductor assembly and test — specialist companies that take finished silicon wafers and perform the “finishing” work: cutting, packaging and testing chips so they can be used in devices. Investors watch OSATs because their sales and profit margins track overall demand for chips and the health of the electronics supply chain; they act like toll booths that reveal upstream chip production trends, customer concentration risks, and bottlenecks that can affect many tech companies.

taiwan-ifrs financial

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

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.

fair value through profit or loss financial

"valuation of financial assets at fair value through profit or loss"

An accounting classification for certain financial assets where their current market price is used to update value on the books, and any increase or decrease is recorded immediately in the company’s profit & loss statement. Like checking the daily score of an investment and noting the gain or loss right away, this approach makes reported earnings reflect market swings more quickly, which can increase short-term volatility in reported profits and help investors see real-time value changes.

ads financial

"Net earnings for the second quarter of 2026 were US$0.80 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.

AI-generated analysis. How Rhea-AI works. Not financial advice.

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

• 28.7% Increase in 2Q26 Revenue Compared to 2Q25
• Gross Margin Expands to 18%
• 2Q26 Net Earnings of NT$1.28 or US$0.04 per Basic Common Share Compared to a 2Q25 Net Loss of NT$0.75 or US$0.02 per Basic Common Share
• 2Q26 Net Earnings of US$0.80 per Basic ADS Compared to a 2Q25 Net Loss of US$0.47 per Basic ADS
• Cash and Cash Equivalents Balance of NT$12,552.3 Million or US$394.1 Million
• Cash Dividend Distributed from Capital Surplus of NT$1.23 per Common Share on July 17, 2026 and US$0.760 per ADS on July 24, 2026

HSINCHU, Aug. 11, 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 second quarter ended June 30, 2026. All U.S. dollar figures cited in this press release are based on the exchange rate of NT$31.85 against US$1.00 as of June 30, 2026.

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

Revenue for the second quarter of 2026 was NT$7,383.1 million or US$231.8 million, an increase of 6.5% from NT$6,935.6 million or US$217.8 million in the first quarter of 2026 and an increase of 28.7% from NT$5,735.8 million or US$180.1 million for the same period in 2025. Gross margin for the second quarter of 2026 was 18% compared to 13.8% in the first quarter of 2026, and 6.6% in the same period in 2025.

Net non-operating income in the second quarter of 2026 was NT$78.9 million or US$2.5 million, compared to NT$78.5 million or US$2.5 million in the first quarter of 2026, and net non-operating expenses of NT$682.2 million or US$21.4 million in the second quarter of 2025. The difference between the second quarter of 2025 is mainly due to the decrease of foreign exchange loss of NT$685 million or US$21.5 million and the positive impact on valuation of financial assets at fair value through profit or loss of NT$80 million or US$2.5 million from the loss on valuation of financial assets at fair value through profit or loss of NT$2 million or US$0.1 million in the second quarter of 2025 to the gain on valuation of financial assets at fair value through profit or loss of NT$78 million or US$2.4 million in the second quarter of 2026.

Net profit attributable to equity holders of the Company for the second quarter of 2026 was NT$891.7 million or US$28.0 million, and NT$1.28 or US$0.04 per basic common share, as compared to NT$504.9 million or US$15.9 million, and NT$0.72 or US$0.02 per basic common share in the first quarter of 2026. This compares to net loss attributable to equity holders of the Company for the second quarter of 2025 was NT$533.1 million or US$16.7 million, and NT$0.75 or US$0.02 per basic common share. Net earnings for the second quarter of 2026 were US$0.80 per basic ADS, compared to US$0.45 per basic ADS for the first quarter of 2026 and net losses of US$0.47 per basic ADS in the second quarter of 2025.

Net free cash inflow for the first half of 2026 was NT$735.9 million or US$23.1 million with a strong balance of cash and cash equivalents was NT$12,552.3 million or US$394.1 million.

Second Quarter 2026 Investor Semiannual Conference Call / Webcast Details

Date: Tuesday, August 11, 2026
Time: 3:00PM Taiwan (3:00AM New York)
Dial-In: +886-2-33961191
Password: 1637011 #
Semiannual Conference Call 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 semiannual 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-second-quarter-2026-results-record-high-quarterly-revenue-since-2014-302847951.html

SOURCE ChipMOS TECHNOLOGIES INC.

FAQ

What were ChipMOS (NASDAQ: IMOS) Q2 2026 revenues and growth rates?

ChipMOS reported Q2 2026 revenue of NT$7,383.1 million (US$231.8 million), up 6.5% QoQ and 28.7% YoY. According to ChipMOS, this marks its highest quarterly revenue since 2014, reflecting stronger demand across its outsourced semiconductor assembly and test services.

How profitable was ChipMOS (IMOS) in the second quarter of 2026?

ChipMOS recorded Q2 2026 net profit attributable to equity holders of NT$891.7 million (US$28.0 million). According to ChipMOS, this equals NT$1.28 (US$0.04) per basic common share and US$0.80 per basic ADS, compared with a net loss in Q2 2025.

What were ChipMOS (IMOS) Q2 2026 gross margin and margin trend?

ChipMOS achieved a Q2 2026 gross margin of 18%, improving from 13.8% in Q1 2026 and 6.6% in Q2 2025. According to ChipMOS, this margin expansion underscores improved operating efficiency and a more favorable product and customer mix over the past year.

What dividends did ChipMOS (IMOS) pay to shareholders in July 2026?

ChipMOS distributed a cash dividend from capital surplus of NT$1.23 per common share on July 17, 2026. According to ChipMOS, ADS holders received US$0.760 per ADS on July 24, 2026, providing direct cash returns alongside the company’s improved profitability and cash generation.

What is ChipMOS (IMOS) cash position and free cash flow for the first half of 2026?

ChipMOS reported first-half 2026 net free cash inflow of NT$735.9 million (US$23.1 million). According to ChipMOS, cash and cash equivalents totaled NT$12,552.3 million (US$394.1 million), giving the company a solid liquidity base to support operations, investments, and shareholder distributions.

When is the ChipMOS (IMOS) Q2 2026 investor semiannual conference call and how can investors join?

ChipMOS scheduled its investor semiannual conference call for August 11, 2026 at 3:00 PM Taiwan time (3:00 AM New York). According to ChipMOS, investors can dial +886-2-33961191 with password 1637011 # or access the webcast and replay via the company’s investor relations website.