ASE Technology (NYSE: ASX) lifts Q2 2026 profit to NT$21,068m on higher sales

Rhea-AI Filing Summary

ASE Technology Holding Co., Ltd. reported strong 2Q26 performance, with consolidated net revenues of NT$191,064 million, up 26.7% year-over-year and 10.0% sequentially. Net income attributable to shareholders reached NT$21,068 million, compared with NT$7,521 million in 2Q25 and NT$14,132 million in 1Q26. Basic earnings per share were NT$4.80 and diluted EPS NT$4.61, while consolidated EBITDA was NT$45,779 million, up from NT$27,426 million a year earlier.

The ATM segment generated NT$126,148 million in net revenues in 2Q26 versus NT$92,565 million in 2Q25, and EMS net revenues rose to NT$65,789 million from NT$58,770 million. Cash and cash equivalents were NT$91,292 million as of June 30, 2026. Net cash from operating activities was NT$47,014 million for the quarter, against net payments for property, plant and equipment of NT$79,849 million. Total assets reached NT$1,071,334 million, equity attributable to shareholders was 389,205 million, and the net debt to equity ratio increased to 0.47.

Positive

• 2Q26 net revenues rose 26.7% year-over-year to NT$191,064 million, with 10.0% sequential growth.
• Net income attributable to shareholders increased to NT$21,068 million from NT$7,521 million in 2Q25, with basic EPS climbing to NT$4.80.
• Consolidated EBITDA grew to NT$45,779 million in 2Q26 from NT$27,426 million a year earlier, and operating cash flow reached NT$47,014 million.

Negative

• None.

Filing Explained

The report adds capacity and cash-funding detail, but both remain unaudited; six-month investment outlays exceeded operating cash generation.

As a Form 6-K, this report furnishes interim material information; here, ASEH reports unaudited consolidated second-quarter and six-month results and a June 30, 2026 balance sheet.

Through June 30, 2026, net payments for property, plant and equipment were NT$123,941 million versus NT$83,401 million of operating cash generation, alongside NT$39,937 million of net borrowing and bond proceeds. This means the six-month investment outlays exceeded operating cash generation and were accompanied by financing.

The reported financial information is unaudited, prepared under Taiwan-IFRS, generated internally, and not subjected to the same review and audit procedures as year-end audited consolidated statements; the company says it may vary materially from those statements.

The stated resolution point is the company’s year-end audited consolidated financial information, which it identifies as receiving the fuller review and scrutiny.

Key Figures

Net revenues: NT$191,064 million Net income attributable to shareholders: NT$21,068 million Basic EPS: NT$4.80 +5 more

8 metrics

Net revenues NT$191,064 million For the three months ended Jun. 30, 2026; up 26.7% year-over-year and 10.0% sequentially.

Net income attributable to shareholders NT$21,068 million For 2Q26, compared with NT$7,521 million in 2Q25 and NT$14,132 million in 1Q26.

Basic EPS NT$4.80 Earnings per share for 2Q26; NT$1.74 in 2Q25 and NT$3.23 in 1Q26.

Consolidated EBITDA NT$45,779 million EBITDA for 2Q26, versus NT$38,147 million in 1Q26 and NT$27,426 million in 2Q25.

ATM net revenues NT$126,148 million Assembly and test segment net revenues for 2Q26, versus NT$112,434 million in 1Q26 and NT$92,565 million in 2Q25.

EMS net revenues NT$65,789 million Electronic manufacturing services segment net revenues for 2Q26, versus NT$61,875 million in 1Q26 and NT$58,770 million in 2Q25.

Operating cash flow NT$47,014 million Net cash generated from operating activities for the three months ended Jun. 30, 2026.

Net debt to equity ratio 0.47 As of Jun. 30, 2026, compared with 0.40 as of Mar. 31, 2026.

Key Terms

EBITDA, equity-method investments, right-of-use assets, net debt to equity ratio, +1 more

5 terms

EBITDA financial

"EBITDA stands for net income or loss before interest, taxes, depreciation, amortization"

EBITDA stands for earnings before interest, taxes, depreciation, and amortization. It measures a company's profitability by focusing on the money it makes from its core operations, ignoring expenses like taxes and accounting adjustments. Investors use EBITDA to compare how well different companies are performing financially, as it provides a clearer picture of operational success without the influence of financial structure or accounting choices.

equity-method investments financial

"Gain on equity-method investments - net | 2,298 | 728 | 223"

An accounting approach for when a company owns a significant but non-controlling stake in another business, recording its share of that business's profits and losses on its own financial statements. Think of it like owning a meaningful slice of a pie: you don’t run the bakery, but you report your share of its daily sales and setbacks. It matters to investors because it changes reported earnings and asset values and signals meaningful influence over the other company’s performance.

right-of-use assets financial

"Right-of-use assets | | | 13,996 | | | 12,265"

Right-of-use assets are the rights a company gains to use a physical space or equipment under a lease agreement. They are recorded as assets on the company's balance sheet, reflecting the value of future benefits from the leased item. For investors, these assets provide a clearer picture of a company's obligations and resources related to leasing arrangements, helping to assess its financial health and operational commitments.

net debt to equity ratio financial

"Net debt to equity ratio | | | 0.47 | | | 0.40"

Net debt to equity ratio compares a company’s net debt (total borrowings minus cash on hand) to the owners’ stake in the business (equity), showing how much of the company is financed by borrowing versus owner capital. Investors use it to gauge financial risk and resilience: a higher ratio is like a household with a large mortgage and little savings, which is more vulnerable to interest rises or income drops than one with low debt relative to home value.

Taiwan-IFRS financial

"prepared in accordance with Taiwan-IFRS (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.

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FAQ

How much revenue did ASE Technology (ASX) generate in 2Q26?

ASE Technology reported 2Q26 net revenues of NT$191,064 million, up 26.7% year-over-year and 10.0% sequentially. Growth came from both its semiconductor assembly and test (ATM) operations and its electronic manufacturing services (EMS) business.

What were ASE Technology (ASX) net income and EPS for 2Q26?

Net income attributable to shareholders was NT$21,068 million in 2Q26. Basic EPS reached NT$4.80 and diluted EPS NT$4.61, compared with basic EPS of NT$1.74 and diluted EPS of NT$1.70 in 2Q25, indicating substantially higher profitability.

How did ASE Technology’s (ASX) ATM and EMS segments perform in 2Q26?

The ATM segment delivered NT$126,148 million in 2Q26 net revenues, up from NT$92,565 million in 2Q25. The EMS segment recorded NT$65,789 million, compared with NT$58,770 million a year earlier, showing broad-based growth across both major business lines.

What was ASE Technology’s (ASX) EBITDA in 2Q26?

ASE Technology reported 2Q26 consolidated EBITDA of NT$45,779 million, an increase from NT$27,426 million in 2Q25. This measure reflects higher operating profitability before interest, taxes, depreciation, amortization, impairment, investment gains or losses, and other items.

What does ASE Technology’s (ASX) balance sheet look like as of June 30, 2026?

As of June 30, 2026, ASE Technology had total assets of NT$1,071,334 million and equity attributable to shareholders of 389,205 million. Cash and cash equivalents were NT$91,292 million, and the net debt to equity ratio stood at 0.47, up from 0.40 at March 31, 2026.

How strong were ASE Technology’s (ASX) cash flows and capex in 2Q26?

Net cash generated from operating activities was NT$47,014 million in 2Q26. Net cash used in investing activities totaled NT$83,084 million, including NT$79,849 million of net payments for property, plant and equipment, reflecting substantial capital expenditure to support future growth.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

 July 2026 

Commission File Number 001-16125

ASE Technology Holding Co., Ltd.

(Translation of registrant’s name into English)

26, Chin 3rd Road

Kaohsiung, Taiwan

Republic of China

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F  ☒         Form 40-F ☐    

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ASE TECHNOLOGY HOLDING CO., LTD.
Date: July 30, 2026	By:	/s/ Joseph Tung
		Name:  Joseph Tung
		Title:    Chief Financial Officer

 

Investor Relations Contact:

ir@aseglobal.com

Tel: +886.2.6636.5678

https://www.aseglobal.com

ASE Technology Holding Co., Ltd. Reports Its Unaudited Consolidated Financial
Results for the Second Quarter of 2026 

Taipei, July 30, 2026 – ASE Technology Holding Co., Ltd. (TWSE: 3711, NYSE: ASX) (“We”, “ASEH”, or the “Company”), the leading provider of semiconductor assembly and testing services (“ATM”) and the provider of electronic manufacturing services (“EMS”), today reported its unaudited¹ net revenues of NT$191,064 million for 2Q26, up by 26.7% year-over-year and up by 10.0% sequentially. Net income attributable to shareholders of the parent for the quarter totaled NT$21,068 million, up from NT$7,521 million in 2Q25 and up from NT$14,132 million in 1Q26.  Basic earnings per share for the quarter were NT$4.80 (or US$0.304 per ADS), compared to NT$1.74 for 2Q25 and NT$3.23 for 1Q26.  Diluted earnings per share for the quarter were NT$4.61 (or US$0.292 per ADS), compared to NT$1.70 for 2Q25 and NT$3.08 for 1Q26.

RESULTS OF OPERATIONS

2Q26 Results Highlights – Consolidated

l Net revenues from packaging operations, testing operations, EMS operations, and others represented approximately 52%, 13%, 34%, and 1% of the total net revenues for the quarter, respectively.

l Cost of revenues was NT$150,914 million for the quarter, up from NT$138,844 million in 1Q26.

- Raw material cost totaled NT$86,253 million for the quarter, representing 45% of the total net revenues.

- Labor cost totaled NT$21,920 million for the quarter, representing 11% of the total net revenues.

- Depreciation, amortization and rental expenses totaled NT$18,441 million for the quarter.

l Gross margin increased by 1 percentage point to 21.0% in 2Q26 from 20.0% in 1Q26.

l Operating margin was 11.1% in 2Q26, compared to 10.1% in 1Q26.

l Non-operating items:

- Net interest expense was NT$1,853 million.

- Net gain on foreign exchange hedging activities of NT$3,637 million.

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.

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- Net gain on equity-method investments was NT$2,298 million.

- Other net non-operating income was NT$484 million, primarily attributable to miscellaneous income.

Total non-operating income for the quarter was NT$4,566 million.

l Income before tax was NT$25,700 million in 2Q26, compared to NT$18,161 million in 1Q26. We recorded income tax expenses of NT$4,172 million for the quarter, compared to NT$3,629 million in 1Q26.

l Net income attributable to shareholders of the parent was NT$21,068 million in 2Q26, compared to NT$7,521 million in 2Q25 and NT$14,132 million in 1Q26.

l Our total number of shares outstanding at the end of the quarter was 4,470,572,282, including treasury stock owned by our subsidiaries in 2Q26. Our 2Q26 basic earnings per share of NT$4.80 (or US$0.304 per ADS) were based on 4,386,711,875 weighted average number of shares outstanding in 2Q26.  Our 2Q26 diluted earnings per share of NT$4.61 (or US$0.292 per ADS) were based on 4,505,702,583 weighted average number of shares outstanding in 2Q26.

2Q26 Results Highlights – ATM

l Net revenues were NT$126,148 million for the quarter, up by 36.3% year-over-year and up by 12.2% sequentially.

l Cost of revenues was NT$91,657 million for the quarter, up by 26.7% year-over-year and up by 10.1% sequentially.

- Raw material cost totaled NT$34,782 million for the quarter, representing 28% of the total net revenues.

- Labor cost totaled NT$18,255 million for the quarter, representing 14% of the total net revenues.

- Depreciation, amortization and rental expenses totaled NT$16,940 million for the quarter.

l Gross margin increased by 1.3 percentage points to 27.3% in 2Q26 from 26.0% in 1Q26.

l Operating margin was 15.7% in 2Q26, compared to 14.1% in 1Q26.

2Q26 Results Highlights – EMS

l Net revenues were NT$65,789 million, up by 11.9% year-over-year and up by 6.3% sequentially.

l Cost of revenues for the quarter was NT$59,916 million, up by 12.6% year-over-year and up by 7.0% sequentially.

- Raw material cost totaled NT$51,810 million for the quarter, representing 79% of the total net revenues.

- Labor cost totaled NT$3,595 million for the quarter, representing 5% of the total net revenues.

- Depreciation, amortization and rental expenses totaled NT$1,259 million for the quarter.

l Gross margin decreased by 0.6 percentage points to 8.9% in 2Q26 from 9.5% in 1Q26.

l Operating margin was 2.4% in 2Q26, compared to 3.0% in 1Q26.

2

 

LIQUIdiTY AND CAPITAL RESOURCES

l Equipment capital expenditures in 2Q26 totaled US$1,695 million, of which US$840 million was used in packaging operations, US$804 million in testing operations, US$49 million in EMS operations and US$2 million in interconnect materials operations and others.

l Total unused credit lines amounted to NT$396,197 million as of June 30, 2026.

l Current ratio was 1.07 and net debt to equity ratio was 0.47 as of June 30, 2026.

l Total number of employees was 114,179 as of June 30, 2026, compared to 107,950 as of March 31, 2026.

Business Review

Customers

ATM Basis

l Our five largest customers together accounted for approximately 44% of our total net revenues in 2Q26, compared to 43% in 1Q26. One customer accounted for more than 10% of our total net revenues in 2Q26.

l Our top 10 customers contributed 60% of our total net revenues in 2Q26, compared to 58% in 1Q26.

l Our customers that are integrated device manufacturers or IDMs accounted for 41% of our total net revenues in 2Q26, compared to 38% in 1Q26.

EMS Basis

l Our five largest customers together accounted for approximately 58% of our total net revenues in 2Q26, compared to 64% in 1Q26. One customer accounted for more than 10% of our total net revenues in 2Q26.

l Our top 10 customers contributed 69% of our total net revenues in 2Q26, compared to 71% in 1Q26.

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 Taiwan, China, South Korea, Japan, Singapore, Malaysia, the Philippines, Vietnam, Mexico, and Tunisia as well as the United States and Europe, ASEH has established a reputation for reliable, high quality products and services.  

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 U.S. Private Securities Litigation Reform Act of 1995.  Although these forward-looking statements, which may include statements regarding our future results of operations, financial condition or business prospects, are based on our own information and information from other sources we believe to be reliable, you should not place undue reliance on these forward-looking statements, which apply only as of the date of this press release.  The words “anticipate,” “believe,” “estimate,” “expect,” “intend,” “plan” and similar expressions, as they relate to us, are intended to identify these forward-looking statements in this press release.  These forward-looking statements are necessarily estimates reflecting the best judgment of our senior management and our actual results of operations, financial condition or business prospects may differ materially from those expressed or implied by the forward-looking statements for reasons including, among others, risks associated with

3

 

cyclicality and market conditions in the semiconductor or electronic industry; changes in our regulatory environment, including our ability to comply with new or stricter environmental regulations and to resolve environmental liabilities; demand for the outsourced semiconductor packaging, testing and electronic manufacturing services we offer and for such outsourced services generally; the highly competitive semiconductor or manufacturing industry we are involved in; our ability to introduce new technologies in order to remain competitive; international business activities; our business strategy; our future expansion plans and capital expenditures; the strained relationship between the Republic of China and the People’s Republic of China; general economic and political conditions; the recent shift in United States trade policies; possible disruptions in commercial activities caused by natural or human-induced disasters; fluctuations in foreign currency exchange rates; and other factors.  For a discussion of these risks and other factors, please see the documents we file from time to time with the Securities and Exchange Commission, including the 2025 Annual Report on Form 20-F filed on April 1, 2026.

4

 

Supplemental Financial Information

(Unaudited)

Consolidated Operations 

	2Q26	1Q26	2Q25
EBITDA2 (NT$ million)	45,779	38,147	27,426

ATM Operations 

	2Q26	1Q26	2Q25
Net Revenues (NT$ million)	126,148	112,434	92,565
Revenues by Application
Communication	41%	43%	46%
Computing	30%	27%	24%
Automotive, Consumer & Others	29%	30%	30%
Revenues by Type
Bumping, Flip Chip, WLP & SiP	49%	49%	47%
Wirebonding	24%	24%	28%
Others	6%	7%	5%
Testing	19%	19%	18%
Material	2%	1%	2%
Capacity & EBITDA
Equipment CapEx (US$ million)	1,646	963	942
EBITDA2 (NT$ million)	41,491	34,524	24,295
Number of Wirebonders	24,815	24,926	25,156
Number of Testers	8,348	7,585	6,797

EMS Operations 

	2Q26	1Q26	2Q25
Net Revenues (NT$ million)	65,789	61,875	58,770
Revenues by Application
Communication	30%	25%	33%
Computing	16%	15%	10%
Consumer	28%	35%	32%
Industrial	16%	14%	14%
Automotive	8%	9%	9%
Others	2%	2%	2%
Capacity
Equipment CapEx (US$ million)	49	40	49

² EBITDA stands for net income or loss before interest, taxes, depreciation, amortization, impairment and investment gain or loss as well as other items.

5

 

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 six months ended
	Jun. 30  2026		Mar. 31  2026  (Retrospectively Adjusted)		Jun. 30  2025		Jun. 30  2026  (Retrospectively Adjusted)		Jun. 30  2025
Net revenues
Packaging	99,387		88,981		73,659		188,368		142,070
Testing	23,665		21,041		16,612		44,706		32,616
EMS	65,411		61,361		58,374		126,772		120,234
Others	2,601		2,279		2,105		4,880		3,983
Total net revenues	191,064		173,662		150,750		364,726		298,903
Cost of revenues	(150,914)		(138,844)		(125,063)		(289,758)		(248,323)
Gross profit	40,150		34,818		25,687		74,968		50,580
Operating expenses
Research and development	(10,229)		(9,210)		(8,004)		(19,439)		(15,583)
Selling, general and administrative	(8,787)		(8,115)		(7,490)		(16,902)		(15,133)
Total operating expenses	(19,016)		(17,325)		(15,494)		(36,341)		(30,716)
Operating income	21,134		17,493		10,193		38,627		19,864
Net non-operating income and expenses
Interest expense - net	(1,853)		(1,576)		(1,203)		(3,429)		(2,459)
Foreign exchange gain (loss) - net	738		(2,225)		11,885		(1,487)		10,210
Gain (Loss) on valuation of financial assets and liabilities - net	2,899		3,063		(12,098)		5,962		(9,225)
Gain on equity-method investments - net	2,298		728		223		3,026		263
Others - net	484		678		255		1,162		412
Total non-operating income and expenses	4,566		668		(938)		5,234		(799)
Income before tax	25,700		18,161		9,255		43,861		19,065
Income tax expense	(4,172)		(3,629)		(1,576)		(7,801)		(3,598)
Income from operations and before non-controlling interests	21,528		14,532		7,679		36,060		15,467
Non-controlling interests	(460)		(400)		(158)		(860)		(392)
Net income attributable to shareholders of the parent	21,068		14,132		7,521		35,200		15,075
Per share data:
Earnings per share
– Basic	NT$4.80		NT$3.23		NT$1.74		NT$8.04		NT$3.48
– Diluted	NT$4.61		NT$3.08		NT$1.70		NT$7.64		NT$3.34
Earnings per equivalent ADS
– Basic	US$0.304		US$0.205		US$0.111		US$0.509		US$0.218
– Diluted	US$0.292		US$0.195		US$0.109		US$0.485		US$0.209
Number of weighted average shares used in diluted EPS calculation (in thousand shares)	4,505,703		4,485,186		4,395,187		4,498,971		4,406,107
FX (NTD/USD)	31.59		31.53		31.18		31.56		31.99

6

 

ASE Technology Holding Co., Ltd.

Summary of ATM Statement of Income Data

(In NT$ million)

(Unaudited)

	For the three months ended						For the six months ended
	Jun. 30 2026		Mar. 31 2026		Jun. 30 2025		Jun. 30 2026		Jun. 30 2025
Net revenues:
Packaging	100,324		89,673		74,440		189,997		143,800
Testing	23,665		21,041		16,612		44,706		32,616
Direct material	2,057		1,621		1,431		3,678		2,650
Others	102		99		82		201		167
Total net revenues	126,148		112,434		92,565		238,582		179,233
Cost of revenues	(91,657)		(83,236)		(72,317)		(174,893)		(139,374)
Gross profit	34,491		29,198		20,248		63,689		39,859
Operating expenses:
Research and development	(8,384)		(7,497)		(6,320)		(15,881)		(12,363)
Selling, general and administrative	(6,325)		(5,824)		(5,111)		(12,149)		(10,344)
Total operating expenses	(14,709)		(13,321)		(11,431)		(28,030)		(22,707)
Operating income	19,782		15,877		8,817		35,659		17,152

7

 

ASE Technology Holding Co., Ltd.

Summary of EMS Statement of Income Data

(In NT$ million)

(Unaudited)

	For the three months ended						For the six months ended
	Jun. 30 2026		Mar. 31 2026 (Retrospectively Adjusted)		Jun. 30 2025		Jun. 30 2026 (Retrospectively Adjusted)		Jun. 30 2025
Net revenues	65,789		61,875		58,770		127,664		121,065
Cost of revenues	(59,916)		(56,013)		(53,221)		(115,929)		(109,988)
Gross profit	5,873		5,862		5,549		11,735		11,077
Operating expenses
Research and development	(1,887)		(1,751)		(1,723)		(3,638)		(3,303)
Selling, general and administrative	(2,417)		(2,244)		(2,313)		(4,661)		(4,653)
Total operating expenses	(4,304)		(3,995)		(4,036)		(8,299)		(7,956)
Operating income	1,569		1,867		1,513		3,436		3,121

8

 

ASE Technology Holding Co., Ltd 

Summary of Consolidated Balance Sheet Data

(In NT$ million)

(Unaudited)

			As of Jun. 30, 2026			As of Mar. 31, 2026  (Retrospectively Adjusted)
Current assets
Cash and cash equivalents			91,292			87,811
Financial assets – current			16,081			26,141
Trade receivables			143,318			126,007
Inventories			86,268			76,056
Others			23,440			21,696
Total current assets			360,399			337,711
Financial assets - non-current & investments - equity -method			67,851			50,602
Property, plant and equipment			517,816			459,502
Right-of-use assets			13,996			12,265
Intangible assets			66,284			65,247
Others			44,988			32,450
Total assets			1,071,334			957,777
Current liabilities
Short-term borrowings3			60,063			49,724
Long-term debts - current portion			11,787			6,091
Trade payables			99,516			86,898
Others			165,433			151,789
Total current liabilities			336,799			294,502
Bonds payable			14,985			1,999
Long-term borrowings3			209,603			199,142
Other liabilities			90,750			80,832
Total liabilities			652,137			576,475
Equity attributable to shareholders of the parent			389,205			350,610
Non-controlling interests			29,992			30,692
Total liabilities & shareholders’ equity			1,071,334			957,777
Current ratio			1.07			1.15
Net debt to equity ratio			0.47			0.40

³ Borrowings include bank loans and bills payable.

9

 

ASE Technology Holding Co., Ltd.

Summary of Consolidated Statement of Cash Flow Data

(In NT$ million)

(Unaudited)

		For the three months ended						For the six months ended
		Jun. 30 2026		Mar. 31 2026 (Retrospectively Adjusted)		Jun. 30 2025		Jun. 30 2026 (Retrospectively Adjusted)		Jun. 30 2025
Cash Flows from Operating Activities
Income before tax		25,700		18,161		9,255		43,861		19,065
Depreciation & amortization		20,000		18,669		16,531		38,669		32,623
Other operating activities items		1,314		(443)		11,059		871		5,130
Net cash generated from operating activities		47,014		36,387		36,845		83,401		56,818
Cash Flows from Investing Activities
Net payments for property, plant  and equipment		(79,849)		(44,092)		(43,104)		(123,941)		(79,453)
Other investment activities items		(3,235)		(1,653)		(469)		(4,888)		(1,681)
Net cash used in investing activities		(83,084)		(45,745)		(43,573)		(128,829)		(81,134)
Cash Flows from Financing Activities
Total net proceeds from borrowings and bonds		39,864		73		22,159		39,937		38,308
Other financing activities items		(710)		765		(662)		55		(400)
Net cash generated from financing activities		39,154		838		21,497		39,992		37,908
Foreign currency exchange effect		397		3,862		(19,084)		4,259		(17,300)
Net increase (decrease) in cash and cash equivalents		3,481		(4,658)		(4,315)		(1,177)		(3,708)
Cash and cash equivalents at the beginning of period		87,811		92,469		77,100		92,469		76,493
Cash and cash equivalents at the end of period		91,292		87,811		72,785		91,292		72,785

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