ASE Technology Holding Co., Ltd. Reports Its Unaudited Consolidated Financial Results for the Third Quarter of 2026
Profit and consolidated margins increased, while electronic manufacturing services faced a lower gross margin and greater customer concentration.
Sentiment and the balance of points
Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.
Rhea-AI Summary
ASE Technology Holding (ASX) reported unaudited third-quarter 2026 revenue of NT$244,161 million, up 44.8% year over year and 27.8% sequentially. Net income attributable to parent shareholders reached NT$26,996 million, versus NT$10,870 million a year earlier and NT$21,065 million in the second quarter. Basic earnings per share rose to NT$6.13 from NT$2.50 and NT$4.80, respectively.
Consolidated gross margin increased to 22.1% from 21.0% sequentially, while operating margin reached 13.6% from 11.1%. Semiconductor assembly and testing revenue rose 51.0% year over year to NT$151,485 million. Electronic manufacturing services revenue increased 35.4% to NT$93,469 million, although its gross margin fell sequentially to 8.3%. Equipment capital expenditures totaled US$2,104 million. The five largest customers accounted for approximately 70% of electronic manufacturing services revenue, versus 58% in the second quarter.
How this balance works
Rhea-AI gives every point it takes from this document a weight. Minor counts 1, Moderate 3 and Major 9, so one Major point outweighs several Minor ones. The bar adds up the weights on each side, and when neither side holds more than 65% of the total the balance reads Mixed.
It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.
Rhea-AI Sentiment measures something else, the tone of the wording.
Positive
- Moderate pointThird-quarter revenue reached NT$244,161 million, up 44.8% year over year and 27.8% sequentially.
- Moderate pointThird-quarter parent-shareholder net income rose to NT$26,996 million, versus NT$10,870 million a year earlier.
- Moderate pointConsolidated operating margin increased to 13.6% from 11.1% sequentially.
- Minor pointBasic EPS reached NT$6.13, versus NT$2.50 in 3Q25 and NT$4.80 in 2Q26.
- Minor pointDiluted EPS reached NT$5.84, versus NT$2.41 in 3Q25 and NT$4.61 in 2Q26.
18 minor points
- Minor pointConsolidated gross margin increased to 22.1% from 21.0% sequentially.
- Minor pointConsolidated operating income reached NT$33,142 million, versus NT$21,130 million sequentially and NT$13,201 million a year earlier.
- Minor pointAssembly and testing revenue reached NT$151,485 million, up 51.0% year over year and 20.1% sequentially.
- Minor pointAssembly and testing gross margin increased to 30.6% from 27.3% sequentially.
- Minor pointAssembly and testing operating margin increased to 20.0% from 15.7% sequentially.
- Minor pointAssembly and testing operating income rose to NT$30,243 million from NT$19,778 million sequentially.
- Minor pointElectronic manufacturing services revenue reached NT$93,469 million, up 35.4% year over year and 42.1% sequentially.
- Minor pointElectronic manufacturing services operating margin increased to 3.3% from 2.4% sequentially.
- Minor pointElectronic manufacturing services operating income rose to NT$3,111 million from NT$1,569 million sequentially.
- Minor pointFinancial asset and liability valuation produced a third-quarter net gain of NT$1,812 million.
- Minor pointOther net non-operating income increased to NT$813 million from NT$484 million sequentially.
- Minor pointNine-month consolidated revenue rose to NT$608,887 million from NT$467,472 million a year earlier.
- Minor pointNine-month parent-shareholder net income increased to NT$62,193 million from NT$25,945 million a year earlier.
- Minor pointNine-month operating income rose to NT$71,765 million from NT$33,065 million a year earlier.
- Minor pointNine-month basic EPS reached NT$14.17, versus NT$5.99 a year earlier.
- Minor pointNine-month diluted EPS reached NT$13.40, versus NT$5.73 a year earlier.
- Minor pointUnused credit lines totaled NT$457,283 million as of September 30, 2026.
- Minor pointAssembly and testing equipment included 8,831 testers, up from 8,348 in 2Q26.
Negative
- Moderate pointEquipment capital expenditures required US$2,104 million in the third quarter. 2.2% of market cap
- Moderate pointElectronic manufacturing services' five largest customers represented approximately 70% of revenue, versus 58% sequentially.
- Minor pointElectronic manufacturing services gross margin declined to 8.3% from 8.9% sequentially.
- Minor pointConsolidated cost of revenues rose to NT$190,194 million from NT$150,917 million sequentially.
- Minor pointConsolidated operating expenses increased to NT$20,825 million from NT$19,017 million sequentially.
9 minor points
- Minor pointNet interest expense increased to NT$2,611 million from NT$1,853 million sequentially.
- Minor pointForeign exchange produced a NT$636 million net loss, versus a NT$738 million gain sequentially.
- Minor pointEquity-method investment gains declined to NT$190 million from NT$2,298 million sequentially.
- Minor pointIncome tax expense increased to NT$4,831 million from NT$4,171 million sequentially.
- Minor pointCash and cash equivalents declined to NT$88,421 million from NT$91,292 million at June 30, 2026.
- Minor pointShort-term borrowings increased to NT$70,428 million from NT$60,063 million at June 30, 2026.
- Minor pointAssembly and testing's five largest customers represented approximately 46% of revenue, versus 44% sequentially.
- Minor pointAssembly and testing's top 10 customers represented 63% of revenue, versus 60% sequentially.
- Minor pointElectronic manufacturing services' top 10 customers represented 78% of revenue, versus 69% sequentially.
News Explained
The unaudited third-quarter report adds a liquidity snapshot: at
AI-generated analysis. How Rhea-AI works. Not financial advice.
RESULTS OF OPERATIONS
3Q26 Results Highlights – Consolidated
- Net revenues from packaging operations, testing operations, EMS operations, and others represented approximately
50% ,11% ,38% , and1% of the total net revenues for the quarter, respectively. - Cost of revenues was
NT for the quarter, up from$190,194 million NT in 2Q26.$150,917 million
- Raw material cost totaled NT$116,793 million for the quarter, representing48% of the total net revenues.
- Labor cost totaled NT$23,777 million for the quarter, representing10% of the total net revenues.
- Depreciation, amortization and rental expenses totaled NT$20,664 million for the quarter. - Gross margin increased by 1.1 percentage points to
22.1% in 3Q26 from21.0% in 2Q26. - Operating margin was
13.6% in 3Q26, compared to11.1% in 2Q26. - Non-operating items:
- Net interest expense was NT$2,611 million .
- Net gain on foreign exchange hedging activities was NT$1,176 million .
- Net gain on equity-method investments was NT$190 million .
- Other net non-operating income was NT$813 million , primarily attributable to miscellaneous income.
Total non-operating expenses for the quarter wereNT .$432 million - Income before tax was
NT in 3Q26, compared to$32,710 million NT in 2Q26. We recorded income tax expense of$25,696 million NT for the quarter, compared to$4,831 million NT in 2Q26.$4,171 million - Net income attributable to shareholders of the parent was
NT in 3Q26, compared to$26,996 million NT in 3Q25 and$10,870 million NT in 2Q26.$21,065 million - Our total number of shares outstanding at the end of the quarter was 4,488,092,493, including treasury stock owned by our subsidiaries in 3Q26. Our 3Q26 basic earnings per share of
NT (or$6.13 US per ADS) were based on 4,403,114,522 weighted average number of shares outstanding in 3Q26. Our 3Q26 diluted earnings per share of NT$0.384 $5.84 (orUS per ADS) were based on 4,532,143,664 weighted average number of shares outstanding in 3Q26.$0.365
3Q26 Results Highlights – ATM
- Net revenues were
NT for the quarter, up by$151,485 million 51.0% year-over-year and up by20.1% sequentially. - Cost of revenues was
NT for the quarter, up by$105,073 million 35.4% year-over-year and up by14.6% sequentially.
- Raw material cost totaled NT$40,974 million for the quarter, representing27% of the total net revenues.
- Labor cost totaled NT$20,013 million for the quarter, representing13% of the total net revenues.
- Depreciation, amortization and rental expenses totaled NT$19,131 million for the quarter. - Gross margin increased by 3.3 percentage points to
30.6% in 3Q26 from27.3% in 2Q26. - Operating margin was
20.0% in 3Q26, compared to15.7% in 2Q26.
3Q26 Results Highlights – EMS
- Net revenues were
NT , up by$93,469 million 35.4% year-over-year and up by42.1% sequentially. - Cost of revenues for the quarter was
NT , up by$85,676 million 36.8% year-over-year and up by43.0% sequentially.
- Raw material cost totaled NT$76,221 million for the quarter, representing82% of the total net revenues.
- Labor cost totaled NT$3,698 million for the quarter, representing4% of the total net revenues.
- Depreciation, amortization and rental expenses totaled NT$1,289 million for the quarter. - Gross margin decreased by 0.6 percentage points to
8.3% in 3Q26 from8.9% in 2Q26. - Operating margin was
3.3% in 3Q26, compared to2.4% in 2Q26.
LIQUIDITY AND CAPITAL RESOURCES
- Equipment capital expenditures in 3Q26 totaled
US , of which$2,104 million US was used in packaging operations,$991 million US in testing operations,$1,067 million US in EMS operations and$41 million US in interconnect materials operations and others.$5 million - Total unused credit lines amounted to
NT as of September 30, 2026.$457,283 million - Current ratio was 1.16 and net debt to equity ratio was 0.66 as of September 30, 2026.
- Total number of employees was 119,346 as of September 30, 2026, compared to 114,558 as of June 30, 2026.
BUSINESS REVIEW
Customers
ATM BASIS
- Our five largest customers together accounted for approximately
46% of our total net revenues in 3Q26, compared to44% in 2Q26. One customer accounted for more than10% of our total net revenues in 3Q26. - Our top 10 customers contributed
63% of our total net revenues in 3Q26, compared to60% in 2Q26. - Our customers that are integrated device manufacturers or IDMs accounted for
46% of our total net revenues in 3Q26, compared to41% in 2Q26.
EMS BASIS
- Our five largest customers together accounted for approximately
70% of our total net revenues in 3Q26, compared to58% in 2Q26. Two customers each accounted for more than10% of our total net revenues in 3Q26 individually. - Our top 10 customers contributed
78% of our total net revenues in 3Q26, compared to69% in 2Q26.
About ASE Technology Holding Co., Ltd.
ASEH is the leading provider of semiconductor manufacturing services in assembly and test. The Company develops and offers complete turnkey solutions covering front-end engineering test, wafer probing and final test, as well as packaging, materials and electronic manufacturing services through USI with superior technologies, breakthrough innovations, and advanced development programs. With advanced technological capabilities and a global presence spanning
For more information, please visit our website at https://www.aseglobal.com.
Safe Harbor Notice
This press release contains "forward-looking statements" within the meaning of Section 27A of the United States Securities Act of 1933, as amended, and Section 21E of the United States Securities Exchange Act of 1934, as amended. These statements are made under the "safe harbor" provisions of the
Supplemental Financial Information
(Unaudited)
Consolidated Operations
|
|
3Q26 |
2Q26 |
3Q25 |
|
EBITDA[2] (NT$ million) |
57,963 |
45,779 |
32,613 |
ATM Operations
|
|
3Q26 |
2Q26 |
3Q25 |
|
Net Revenues (NT$ million) |
151,485 |
126,148 |
100,289 |
|
Revenues by Application |
|
|
|
|
Communication |
38 % |
41 % |
45 % |
|
Computing |
34 % |
30 % |
25 % |
|
Automotive, Consumer & Others |
28 % |
29 % |
30 % |
|
Revenues by Type |
|
|
|
|
Bumping, Flip Chip, WLP & SiP |
51 % |
49 % |
48 % |
|
Wirebonding |
24 % |
24 % |
26 % |
|
Others |
6 % |
6 % |
6 % |
|
Testing |
17 % |
19 % |
18 % |
|
Material |
2 % |
2 % |
2 % |
|
Capacity & EBITDA |
|
|
|
|
Equipment CapEx (US$ million) |
2,063 |
1,646 |
736 |
|
EBITDA[2] (NT$ million) |
52,440 |
41,491 |
27,969 |
|
Number of Wirebonders |
24,801 |
24,815 |
25,120 |
|
Number of Testers |
8,831 |
8,348 |
7,066 |
EMS Operations
|
|
3Q26 |
2Q26 |
3Q25 |
|
Net Revenues (NT$ million) |
93,469 |
65,789 |
69,022 |
|
Revenues by Application |
|
|
|
|
Communication |
19 % |
22 % |
30 % |
|
Computing |
21 % |
16 % |
9 % |
|
Consumer |
41 % |
36 % |
40 % |
|
Industrial |
12 % |
16 % |
12 % |
|
Automotive |
6 % |
8 % |
7 % |
|
Others |
1 % |
2 % |
2 % |
|
Capacity |
|
|
|
|
Equipment CapEx (US$ million) |
41 |
49 |
40 |
|
ASE Technology Holding Co., Ltd. |
||||||||||
|
Summary of Consolidated Statement of Income Data |
||||||||||
|
(In NT$ million, except per share data) |
||||||||||
|
(Unaudited) |
||||||||||
|
|
||||||||||
|
|
For the three months ended |
|
For the nine months ended |
|||||||
|
|
Sep. 30 2026 |
|
Jun. 30 2026 (Retrospectively |
|
Sep. 30 2025 |
|
Sep. 30 2026 (Retrospectively |
|
Sep. 30 2025 |
|
|
Net revenues |
|
|
|
|
|
|
|
|
|
|
|
Packaging |
122,173 |
|
99,387 |
|
79,806 |
|
310,541 |
|
221,877 |
|
|
Testing |
26,302 |
|
23,665 |
|
18,420 |
|
71,008 |
|
51,037 |
|
|
EMS |
92,997 |
|
65,411 |
|
68,405 |
|
219,769 |
|
188,638 |
|
|
Others |
2,689 |
|
2,601 |
|
1,938 |
|
7,569 |
|
5,920 |
|
|
Total net revenues |
244,161 |
|
191,064 |
|
168,569 |
|
608,887 |
|
467,472 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost of revenues |
(190,194) |
|
(150,917) |
|
(139,692) |
|
(479,955) |
|
(388,015) |
|
|
Gross profit |
53,967 |
|
40,147 |
|
28,877 |
|
128,932 |
|
79,457 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating expenses |
|
|
|
|
|
|
|
|
|
|
|
Research and development |
(11,273) |
|
(10,229) |
|
(8,308) |
|
(30,712) |
|
(23,891) |
|
|
Selling, general and administrative |
(9,552) |
|
(8,788) |
|
(7,368) |
|
(26,455) |
|
(22,501) |
|
|
Total operating expenses |
(20,825) |
|
(19,017) |
|
(15,676) |
|
(57,167) |
|
(46,392) |
|
|
Operating income |
33,142 |
|
21,130 |
|
13,201 |
|
71,765 |
|
33,065 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net non-operating income and expenses |
|
|
|
|
|
|
|
|
|
|
|
Interest expense - net |
(2,611) |
|
(1,853) |
|
(1,428) |
|
(6,040) |
|
(3,887) |
|
|
Foreign exchange gain (loss) - net |
(636) |
|
738 |
|
(3,790) |
|
(2,123) |
|
6,420 |
|
|
Gain (Loss) on valuation of financial assets and liabilities - net |
1,812 |
|
2,899 |
|
5,191 |
|
7,775 |
|
(4,035) |
|
|
Gain on equity-method investments - net |
190 |
|
2,298 |
|
294 |
|
3,216 |
|
557 |
|
|
Others - net |
813 |
|
484 |
|
508 |
|
1,975 |
|
921 |
|
|
Total non-operating income and expenses |
(432) |
|
4,566 |
|
775 |
|
4,803 |
|
(24) |
|
|
Income before tax |
32,710 |
|
25,696 |
|
13,976 |
|
76,568 |
|
33,041 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income tax expense |
(4,831) |
|
(4,171) |
|
(2,615) |
|
(12,632) |
|
(6,213) |
|
|
Income from operations and before non-controlling interests |
27,879 |
|
21,525 |
|
11,361 |
|
63,936 |
|
26,828 |
|
|
Non-controlling interests |
(883) |
|
(460) |
|
(491) |
|
(1,743) |
|
(883) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income attributable to shareholders of the parent |
26,996 |
|
21,065 |
|
10,870 |
|
62,193 |
|
25,945 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Per share data: |
|
|
|
|
|
|
|
|
|
|
|
Earnings per share |
|
|
|
|
|
|
|
|
|
|
|
– Basic |
|
|
|
|
|
|
|
|
|
|
|
– Diluted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Earnings per equivalent ADS |
|
|
|
|
|
|
|
|
|
|
|
– Basic |
|
|
|
|
|
|
|
|
|
|
|
– Diluted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of weighted average shares used in |
4,532,144 |
|
4,505,703 |
|
4,419,121 |
|
4,510,216 |
|
4,414,605 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FX (NTD/USD) |
31.96 |
|
31.59 |
|
29.74 |
|
31.69 |
|
31.24 |
|
|
ASE Technology Holding Co., Ltd. |
||||||||||
|
Summary of ATM Statement of Income Data |
||||||||||
|
(In NT$ million) |
||||||||||
|
(Unaudited) |
||||||||||
|
|
||||||||||
|
|
For the three months ended |
|
For the nine months ended |
|||||||
|
|
Sep. 30 2026 |
|
Jun. 30 2026 (Retrospectively |
|
Sep. 30 2025 |
|
Sep. 30 2026 (Retrospectively |
|
Sep. 30 2025 |
|
|
Net revenues |
|
|
|
|
|
|
|
|
|
|
|
Packaging |
122,945 |
|
100,324 |
|
80,602 |
|
312,942 |
|
224,402 |
|
|
Testing |
26,302 |
|
23,665 |
|
18,420 |
|
71,008 |
|
51,037 |
|
|
Direct material |
2,148 |
|
2,057 |
|
1,190 |
|
5,826 |
|
3,839 |
|
|
Others |
90 |
|
102 |
|
77 |
|
291 |
|
244 |
|
|
Total net revenues |
151,485 |
|
126,148 |
|
100,289 |
|
390,067 |
|
279,522 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost of revenues |
(105,073) |
|
(91,661) |
|
(77,592) |
|
(279,970) |
|
(216,966) |
|
|
Gross profit |
46,412 |
|
34,487 |
|
22,697 |
|
110,097 |
|
62,556 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating expenses |
|
|
|
|
|
|
|
|
|
|
|
Research and development |
(9,375) |
|
(8,384) |
|
(6,695) |
|
(25,256) |
|
(19,058) |
|
|
Selling, general and administrative |
(6,794) |
|
(6,325) |
|
(5,140) |
|
(18,943) |
|
(15,484) |
|
|
Total operating expenses |
(16,169) |
|
(14,709) |
|
(11,835) |
|
(44,199) |
|
(34,542) |
|
|
Operating income |
30,243 |
|
19,778 |
|
10,862 |
|
65,898 |
|
28,014 |
|
|
ASE Technology Holding Co., Ltd. |
||||||||||
|
Summary of EMS Statement of Income Data |
||||||||||
|
(In NT$ million) |
||||||||||
|
(Unaudited) |
||||||||||
|
|
||||||||||
|
|
For the three months ended |
|
For the nine months ended |
|||||||
|
|
Sep. 30 2026 |
|
Jun. 30 2026 |
|
Sep. 30 2025 |
|
Sep. 30 2026 |
|
Sep. 30 2025 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net revenues |
93,469 |
|
65,789 |
|
69,022 |
|
221,132 |
|
190,088 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost of revenues |
(85,676) |
|
(59,916) |
|
(62,643) |
|
(201,604) |
|
(172,632) |
|
|
Gross profit |
7,793 |
|
5,873 |
|
6,379 |
|
19,528 |
|
17,456 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating expenses |
|
|
|
|
|
|
|
|
|
|
|
Research and development |
(1,969) |
|
(1,887) |
|
(1,671) |
|
(5,606) |
|
(4,974) |
|
|
Selling, general and administrative |
(2,713) |
|
(2,417) |
|
(2,167) |
|
(7,375) |
|
(6,820) |
|
|
Total operating expenses |
(4,682) |
|
(4,304) |
|
(3,838) |
|
(12,981) |
|
(11,794) |
|
|
Operating income |
3,111 |
|
1,569 |
|
2,541 |
|
6,547 |
|
5,662 |
|
|
ASE Technology Holding Co., Ltd. |
||||||
|
Summary of Consolidated Balance Sheet Data |
||||||
|
(In NT$ million) |
||||||
|
(Unaudited) |
||||||
|
|
||||||
|
|
|
|
As of Sep. 30, 2026 |
|
|
As of Jun. 30, 2026 (Retrospectively Adjusted) |
|
Current assets |
|
|
|
|
|
|
|
Cash and cash equivalents |
|
|
88,421 |
|
|
91,292 |
|
Financial assets – current |
|
|
19,517 |
|
|
16,081 |
|
Trade receivables |
|
|
174,495 |
|
|
143,318 |
|
Inventories |
|
|
99,721 |
|
|
86,268 |
|
Others |
|
|
37,313 |
|
|
23,565 |
|
Total current assets |
|
|
419,467 |
|
|
360,524 |
|
|
|
|
|
|
|
|
|
Financial assets - non-current & investments - equity -method |
|
|
70,189 |
|
|
67,852 |
|
Property, plant and equipment |
|
|
621,962 |
|
|
517,715 |
|
Right-of-use assets |
|
|
16,480 |
|
|
14,427 |
|
Intangible assets |
|
|
65,731 |
|
|
65,937 |
|
Others |
|
|
50,956 |
|
|
44,988 |
|
Total assets |
|
|
1,244,785 |
|
|
1,071,443 |
|
|
|
|
|
|
|
|
|
Current liabilities |
|
|
|
|
|
|
|
Short-term borrowings[3] |
|
|
70,428 |
|
|
60,063 |
|
Long-term debts - current portion |
|
|
5,141 |
|
|
11,787 |
|
Trade payables |
|
|
126,991 |
|
|
99,513 |
|
Others |
|
|
160,317 |
|
|
165,445 |
|
Total current liabilities |
|
|
362,877 |
|
|
336,808 |
|
|
|
|
|
|
|
|
|
Bonds payable |
|
|
42,201 |
|
|
14,985 |
|
Long-term borrowings[3] |
|
|
276,633 |
|
|
209,603 |
|
Other liabilities |
|
|
109,152 |
|
|
90,852 |
|
Total liabilities |
|
|
790,863 |
|
|
652,248 |
|
|
|
|
|
|
|
|
|
Equity attributable to shareholders of the parent |
|
|
422,834 |
|
|
389,203 |
|
Non-controlling interests |
|
|
31,088 |
|
|
29,992 |
|
Total liabilities & shareholders' equity |
|
|
1,244,785 |
|
|
1,071,443 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current ratio |
|
|
1.16 |
|
|
1.07 |
|
Net debt to equity ratio |
|
|
0.66 |
|
|
0.47 |
|
ASE Technology Holding Co., Ltd. |
|||||||||||||||||
|
Summary of Consolidated Statement of Cash Flow Data |
|||||||||||||||||
|
(In NT$ million) |
|||||||||||||||||
|
(Unaudited) |
|||||||||||||||||
|
|
|||||||||||||||||
|
|
For the three months ended |
|
For the nine months ended |
||||||||||||||
|
|
Sep. 30 2026 |
|
Jun. 30 2026 (Retrospectively Adjusted) |
|
Sep. 30 2025 |
|
Sep. 30 2026 (Retrospectively Adjusted) |
|
Sep. 30 2025 |
|
|||||||
|
Cash Flows from Operating Activities |
|
|
|
|
|
|
|
|
|
|
|||||||
|
Income before tax |
32,710 |
|
25,696 |
|
13,976 |
|
76,568 |
|
33,041 |
|
|||||||
|
Depreciation & amortization |
22,258 |
|
20,003 |
|
16,992 |
|
60,929 |
|
49,614 |
|
|||||||
|
Other operating activities items |
(4,506) |
|
1,315 |
|
(16,342) |
|
(3,634) |
|
(11,211) |
|
|||||||
|
Net cash generated from operating activities |
50,462 |
|
47,014 |
|
14,626 |
|
133,863 |
|
71,444 |
|
|||||||
|
Cash Flows from Investing Activities |
|
|
|
|
|
|
|
|
|
|
|||||||
|
Net payments for property, plant and equipment |
(125,852) |
|
(79,849) |
|
(44,920) |
|
(249,792) |
|
(124,373) |
|
|||||||
|
Other investment activities items |
(1,490) |
|
(3,240) |
|
(996) |
|
(6,383) |
|
(2,677) |
|
|||||||
|
Net cash used in investing activities |
(127,342) |
|
(83,089) |
|
(45,916) |
|
(256,175) |
|
(127,050) |
|
|||||||
|
Cash Flows from Financing Activities |
|
|
|
|
|
|
|
|
|
|
|||||||
|
Net proceeds from borrowings and bonds |
100,925 |
|
39,864 |
|
49,518 |
|
140,862 |
|
87,825 |
|
|||||||
|
Dividends paid |
(28,958) |
|
- |
|
(23,034) |
|
(28,958) |
|
(23,034) |
|
|||||||
|
Other financing activities items |
1,067 |
|
(709) |
|
1,234 |
|
1,122 |
|
835 |
|
|||||||
|
Net cash generated from financing activities |
73,034 |
|
39,155 |
|
27,718 |
|
113,026 |
|
65,626 |
|
|||||||
|
Foreign currency exchange effect |
975 |
|
401 |
|
5,929 |
|
5,238 |
|
(11,371) |
|
|||||||
|
Net increase (decrease) in cash and cash equivalents |
(2,871) |
|
3,481 |
|
2,357 |
|
(4,048) |
|
(1,351) |
|
|||||||
|
Cash and cash equivalents at the beginning of period |
91,292 |
|
87,811 |
|
72,785 |
|
92,469 |
|
76,493 |
|
|||||||
|
Cash and cash equivalents at the end of period |
88,421 |
|
91,292 |
|
75,142 |
|
88,421 |
|
75,142 |
|
|||||||
|
[1] All financial information presented in this press release is unaudited, consolidated and prepared in accordance with Taiwan-IFRS (International Financial Reporting Standards as endorsed for use in the R.O.C.). Such financial information is generated internally by us and has not been subjected to the same review and scrutiny, including internal auditing procedures and audit by our independent auditors, to which we subject our year-end audited consolidated financial statements, and may vary materially from the year-end audited consolidated financial information for the same period. Any evaluation of the financial information presented in this press release should also take into account our published year-end audited consolidated financial statements and the notes to those statements. In addition, the financial information presented is not necessarily indicative of our results of operations for any future period. |
|
[2] EBITDA stands for net income or loss before interest, taxes, depreciation, amortization, impairment and investment gain or loss as well as other items. |
|
[3] Borrowings include bank loans and bills payable. |
Investor Relations Contact
ir@aseglobal.com
Tel: +886.2.6636.5678
https://www.aseglobal.com
View original content:https://www.prnewswire.com/news-releases/ase-technology-holding-co-ltd-reports-its-unaudited-consolidated-financial-results-for-the-third-quarter-of-2026-302923021.html
SOURCE ASE Technology Holding Co., Ltd.
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What were ASE Technology Holding's third-quarter 2026 earnings?
ASE Technology Holding earned NT$26,996 million attributable to parent shareholders, with basic EPS of NT$6.13 and diluted EPS of NT$5.84. Parent-shareholder net income was NT$10,870 million in the third quarter of 2025 and NT$21,065 million in the second quarter of 2026.
How much did ASE Technology Holding's third-quarter 2026 revenue grow?
Third-quarter revenue increased 44.8% year over year and 27.8% sequentially to NT$244,161 million. Semiconductor assembly and testing revenue grew 51.0% year over year, while electronic manufacturing services revenue grew 35.4%.
Where did ASE Technology Holding spend its third-quarter 2026 equipment capital expenditures?
Equipment capital expenditures included US$991 million for packaging, US$1,067 million for testing, US$41 million for electronic manufacturing services and US$5 million for interconnect materials and other operations.
What were ASE Technology Holding's liquidity and leverage ratios at September 30, 2026?
ASE Technology Holding had a current ratio of 1.16 and a net debt-to-equity ratio of 0.66 as of September 30, 2026. Unused credit lines totaled NT$457,283 million.
How many large customers accounted for more than 10% of ASE Technology Holding's segment revenue in 3Q26?
One assembly and testing customer accounted for more than 10% of that business's revenue, while two electronic manufacturing services customers each exceeded 10% of that business's revenue in 3Q26.