ChipMOS SHAREHOLDERS APPROVE CASH DIVIDEND DISTRIBUTION OF NT$1.23 PER COMMON SHARE OR APPROXIMATELY US$0.78 PER ADS

Rhea-AI Summary

ChipMOS (Nasdaq: IMOS) shareholders approved a cash dividend from capital surplus of NT$1.23 per common share, about US$0.78 per ADS, at the May 26, 2026 AGM.

Key dates: ex-dividend and ADR record date June 29, 2026, ADR distribution July 24, 2026, with withholding tax cut to 0%.

Positive

• NT$1.23 per common share cash dividend, about US$0.78 per ADS
• Withholding tax rate reduced from 21% to 0% on this dividend
• Clear ADR timeline: ex-dividend June 29, 2026; distribution July 24, 2026

Negative

• None.

News Market Reaction – IMOS

+2.70% 1.6x vol

24 alerts

+2.70% Session close to close

+14.0% Peak in 31 hr 52 min

$2.35B Market Cap

1.6x Rel. Volume

In the May 27 session, IMOS gained 2.70%, reflecting a moderate positive market reaction. Argus tracked a peak move of +14.0% during that session. Our momentum scanner triggered 24 alerts that day, indicating elevated trading interest and price volatility. Trading volume was above average at 1.6x the daily average, suggesting increased trading activity.

Data tracked by StockTitan Argus on the day of publication.

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

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HSINCHU, May 27, 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"), announced that at the Company's AGM on May 26, 2026 shareholders approved a cash dividend distribution from its capital surplus of NT$1.23 per common share or approximately US$0.78 per ADS. The dividend was previously approved by the Company's Board and declared on February 24, 2026. The Company has submitted a dividend/distribution form to Nasdaq, as notification of the below actions for the Company's American Depositary Shares ("ADRs").

• Type of Distribution: Cash Dividend
• Declaration Date: May 26, 2026
• Ex-Dividend Date: June 29, 2026
• ADR Dividend Record Date: June 29, 2026
• ADR Dividend Distribution Date: July 24, 2026
• ADR books will be closed from June 29 to July 2, 2026
• The final dividend amount to be distributed in U.S. dollars will be determined by the Depositary, Citibank, N.A., once it receives the distribution from the Company, which is expected to be on July 17, 2026, converts the amount from New Taiwan Dollars into U.S. Dollars and deducts appropriate fees.
• Withholding tax rate decreased from 21% to 0% as cash dividend was made from capital surplus rather than retained earnings.

Any questions regarding the dividend distribution should be directed to Citibank, N.A.'s Tiffany Ma (Tel: +1-973-461-5734 or tiffany.ma@citi.com).

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-shareholders-approve-cash-dividend-distribution-of-nt1-23-per-common-share-or-approximately-us0-78-per-ads-302782672.html

SOURCE ChipMOS TECHNOLOGIES INC.

FAQ

What dividend did ChipMOS (NASDAQ: IMOS) approve at its May 26, 2026 AGM?

ChipMOS approved a cash dividend of NT$1.23 per common share, about US$0.78 per ADS. According to ChipMOS, the dividend comes from capital surplus, carries a 0% withholding tax rate, and follows board approval and declaration on February 24, according to the company.

What are the key ChipMOS (IMOS) dividend dates for ADR holders in 2026?

The ex-dividend and ADR record date are June 29, 2026, with ADR distribution on July 24, 2026. According to ChipMOS, ADR books will be closed June 29 to July 2, and the Depositary expects company funds on July 17 before conversion.

How much will ChipMOS (IMOS) pay per ADS in its 2026 cash dividend?

ChipMOS expects to pay approximately US$0.78 per ADS, based on NT$1.23 per common share. According to ChipMOS, the final US dollar amount will be set by Citibank after receiving funds, converting from New Taiwan Dollars and deducting applicable fees.

When will Citibank determine the final US dollar dividend for ChipMOS (IMOS) ADRs?

Citibank will determine the final US dollar dividend amount after it receives funds, expected July 17, 2026. According to ChipMOS, Citibank will convert from New Taiwan Dollars into US dollars and deduct appropriate fees before ADR distribution on July 24, 2026.

Why is the ChipMOS (IMOS) 2026 dividend subject to 0% withholding tax?

The withholding tax rate is 0% because the dividend is paid from capital surplus, not retained earnings. According to ChipMOS, this shifts the rate from the prior 21% level, directly affecting the tax treatment of this specific cash dividend for investors.

What does the ChipMOS (IMOS) NT$1.23 dividend mean for ADR investors?

ADR investors are entitled to cash distributions equivalent to NT$1.23 per underlying share, roughly US$0.78 per ADS. According to ChipMOS, Citibank will handle currency conversion, apply fees, and pay ADR holders on July 24, 2026, with 0% withholding tax on this payout.