ChipMOS REPORTS THIRD QUARTER 2025 RESULTS

Rhea-AI Summary

ChipMOS (Nasdaq: IMOS) reported 3Q25 results for the quarter ended September 30, 2025, prepared under Taiwan-IFRS with USD amounts at an exchange rate of NT$30.46/US$1.00.

Key figures: 3Q25 revenue NT$6,143.7M (US$201.7M), up 7.1% QoQ and 1.2% YoY; gross profit expanded 101% vs 2Q25; utilization rose to 66%. Net profit attributable to equity holders was NT$352.2M (US$11.6M), or NT$0.50 per basic share (US$0.33 per ADS), versus a NT$533.1M loss in 2Q25. Net free cash inflow for 9M25 was NT$1,520.5M and cash & equivalents totaled NT$12,977.0M (US$426.0M).

Notes: 3Q25 included a foreign exchange gain of NT$84M versus a NT$690M FX loss in 2Q25. The company scheduled an investor webcast on November 11, 2025 (Mandarin).

Positive

• Revenue +7.1% QoQ to NT$6,143.7M
• Gross profit +101% vs 2Q25
• Net profit NT$352.2M (3Q25)
• Net free cash inflow NT$1,520.5M for 9M25
• Cash balance NT$12,977.0M as of 9/30/2025

Negative

• Revenue only +1.2% YoY
• Foreign exchange volatility: NT$690M loss in 2Q25
• Utilization moderate at 66%

• 7% Increase in 3Q25 Revenue Compared to 2Q25
• 101% Expansion of 3Q25 Gross Profit Compared to 2Q25
• Overall Utilization Rate Increased to 66% from 65% in 2Q25
• Net Earnings of NT$0.50 or US$0.02 per Basic Common Share or US$0.33 per Basic ADS Compared
  to Net Losses of NT$0.75 or US$0.02 per Basic Common Share or US$0.49 per Basic ADS
• NT$1,520.5 Million or US$50 Million Net Free Cash Inflow for the First Nine Month of 2025
• Revenue Growth and Prudent CapEx Further Strengthen Financial Position with Cash and Cash
  Equivalents Balance of NT$12,977.0 Million or US$426.0 Million

HSINCHU, Nov. 11, 2025 /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 third quarter ended September 30, 2025. All U.S. dollar figures cited in this press release are based on the exchange rate of NT$30.46 against US$1.00 as of September 30, 2025.

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

Revenue for the third quarter of 2025 was NT$6,143.7 million or US$201.7 million, an increase of 7.1% from NT$5,735.8 million or US$188.3 million in the second quarter of 2025 and an increase of 1.2% from NT$6,068.0 million or US$199.2 million for the same period in 2024.

Net non-operating income in the third quarter of 2025 was NT$68.5 million or US$2.2 million, compared to net non-operating expenses of NT$682.2 million or US$22.4 million in the second quarter of 2025, and net non-operating expenses of NT$65.3 million or US$2.1 million in the third quarter of 2024. The difference primarily reflects the impact of foreign exchange. The Company had foreign exchange gains of NT$84 million or US$2.8 million in the third quarter of 2025, compared to losses of NT$690 million or US$22.7 million in the second quarter of 2025, and losses of NT$73 million or US$2.4 million in the third quarter of 2024.

Net profit attributable to equity holders of the Company for the third quarter of 2025 was NT$352.2 million or US$11.6 million, and NT$0.50 or US$0.02 per basic common share, as compared to net loss attributable to equity holders of the Company of NT$533.1 million or US$17.5 million, and NT$0.75 or US$0.02 per basic common share in the second quarter of 2025, and net profit attributable to equity holders of the Company of NT$299.4 million or US$9.8 million, and NT$0.41 or US$0.01 per basic common share in the third quarter of 2024.

Net earnings for the third quarter of 2025 were US$0.33 per basic ADS, compared to net losses of US$0.49 per basic ADS for the second quarter of 2025 and net earnings of US$0.27 per basic ADS in the third quarter of 2024.

Net free cash inflow for the first nine months of 2025 was NT$1,520.5 million or US$49.9 million with a strong balance of cash and cash equivalents was NT$12,977.0 million or US$426.0 million.

Third Quarter 2025 Investor Conference Call / Webcast Details

Date: Tuesday, November 11, 2025
Time: 3:00PM Taiwan (2:00AM New York)
Dial-In: +886-2-33961191
Password: 3937511 #
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

 

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SOURCE ChipMOS TECHNOLOGIES INC.

FAQ

What were ChipMOS (IMOS) revenue and EPS for 3Q25 reported on November 11, 2025?

3Q25 revenue was NT$6,143.7M (US$201.7M) and basic EPS was NT$0.50 per share (US$0.33 per ADS).

How did ChipMOS gross profit change in 3Q25 compared to 2Q25 for IMOS shareholders?

Gross profit expanded by 101% in 3Q25 versus 2Q25.

What cash position did ChipMOS report for 3Q25 (IMOS)?

ChipMOS reported NT$12,977.0M in cash and cash equivalents as of September 30, 2025.

Did ChipMOS report positive cash flow in 2025 and how much for IMOS?

Yes; net free cash inflow was NT$1,520.5M for the first nine months of 2025.

What effect did foreign exchange have on ChipMOS results around 3Q25 (IMOS)?

3Q25 included a NT$84M FX gain, compared with a NT$690M FX loss in 2Q25, driving part of the swing in net results.

When and how can investors access ChipMOS 3Q25 results call for IMOS?

The investor webcast was scheduled for November 11, 2025; replay and transcript are available via the company's investor relations site.