Chunghwa Telecom details 2025 IFRS vs Taiwan-IFRSs

Chunghwa Telecom Co., Ltd. filed a Form 6-K describing an upcoming investor conference and explaining differences between its 2025 consolidated financial statements under Taiwan-IFRSs and IFRSs.

Rhea-AI Filing Summary

Chunghwa Telecom Co., Ltd. filed a Form 6-K describing an upcoming investor conference and explaining differences between its 2025 consolidated financial statements under Taiwan-IFRSs and IFRSs. The company will present at an institutional investor conference hosted by IBF Securities in Taipei on April 16, 2026.

For the year ended December 31, 2025, under Taiwan-IFRSs the company reported consolidated net income of NT$40,517,100 thousand, net income attributable to stockholders of the parent of NT$38,712,404 thousand, and basic earnings per share of NT$4.99. Total consolidated assets were NT$535,871,951 thousand, liabilities NT$135,081,875 thousand, and equity NT$400,790,076 thousand.

Under IFRSs, consolidated net income was NT$40,491 million, net income attributable to stockholders of the parent NT$38,705 million, and basic earnings per share NT$4.99. Total consolidated assets were NT$535,680 million, liabilities NT$137,209 million, and equity NT$398,471 million. The company attributes the differences mainly to timing of income tax on unappropriated earnings and historical treatment of connection fees and prepaid phone cards; the reclassification described did not affect total equity. Chunghwa Telecom states that earnings distribution and stockholders’ equity matters follow Taiwan-IFRSs.

Key Figures

Net income (Taiwan-IFRSs): NT$40,517,100 thousand Net income attributable to parent (Taiwan-IFRSs): NT$38,712,404 thousand Basic EPS: NT$4.99 +5 more

8 metrics

Net income (Taiwan-IFRSs) NT$40,517,100 thousand Consolidated net income for year ended December 31, 2025

Net income attributable to parent (Taiwan-IFRSs) NT$38,712,404 thousand Year ended December 31, 2025

Basic EPS NT$4.99 Year ended December 31, 2025 under both Taiwan-IFRSs and IFRSs

Total assets (Taiwan-IFRSs) NT$535,871,951 thousand As of December 31, 2025

Total equity (Taiwan-IFRSs) NT$400,790,076 thousand As of December 31, 2025

Net income (IFRSs) NT$40,491 million Consolidated net income for year ended December 31, 2025

Total equity (IFRSs) NT$398,471 million As of December 31, 2025

Investor conference time 12:30 pm (Taipei time) Institutional investor conference on April 16, 2026

Key Terms

Taiwan-IFRSs, IFRSs, consolidated net income attributable to stockholders of the parent, basic earnings per share, +2 more

6 terms

Taiwan-IFRSs financial

"Under Taiwan-IFRSs, Chunghwa Telecom Co., Ltd. and its subsidiaries..."

IFRSs financial

"Under IFRSs, the Company reported consolidated net income of NT$40,491 million..."

A set of internationally accepted accounting rules companies use to prepare financial statements, IFRSs act like a common language for business numbers so investors can compare firms across countries. They shape how revenue, expenses, assets and debts are reported, which can change reported profit or risk; knowing whether a company follows IFRSs helps investors trust and compare financial results when making decisions.

consolidated net income attributable to stockholders of the parent financial

"consolidated net income attributable to stockholders of the parent of NT$38,712,404 thousand..."

basic earnings per share financial

"and basic earnings per share of NT$4.99 for the year ended December 31, 2025"

Basic earnings per share measures how much of a company’s profit is attributable to each ordinary share by dividing profit available to common shareholders by the weighted average number of common shares outstanding during the period. It matters to investors because it translates overall profit into a per-share figure—like how much of a pizza each slice gets—making it easy to compare profitability across companies and track whether earnings per share are growing. It does not account for potential additional shares from options or convertible securities.

unappropriated earnings financial

"mainly come from the timing of the recognition of income tax on unappropriated earnings"

additional paid-in-capital financial

"net assets greater than the capital stock was credited as additional paid-in-capital"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What does Chunghwa Telecom (CHT) report as 2025 net income under Taiwan-IFRSs?

Chunghwa Telecom reports 2025 consolidated net income of NT$40,517,100 thousand under Taiwan-IFRSs. Net income attributable to stockholders of the parent is NT$38,712,404 thousand, with basic earnings per share of NT$4.99 for the year ended December 31, 2025.

How do Chunghwa Telecom’s 2025 IFRSs results differ from Taiwan-IFRSs?

Under IFRSs, Chunghwa Telecom reports 2025 consolidated net income of NT$40,491 million and net income attributable to stockholders of the parent of NT$38,705 million, with basic earnings per share still NT$4.99. The differences mainly relate to income tax timing and historical revenue recognition.

What are Chunghwa Telecom’s 2025 assets, liabilities and equity under Taiwan-IFRSs?

As of December 31, 2025, Chunghwa Telecom reports total consolidated assets of NT$535,871,951 thousand, total consolidated liabilities of NT$135,081,875 thousand, and total consolidated equity of NT$400,790,076 thousand under Taiwan-IFRSs for its consolidated financial statements.

What are Chunghwa Telecom’s 2025 assets, liabilities and equity under IFRSs?

Under IFRSs as of December 31, 2025, Chunghwa Telecom reports total consolidated assets of NT$535,680 million, total consolidated liabilities of NT$137,209 million, and total consolidated equity of NT$398,471 million. These figures apply to securities issued overseas under IFRSs.

Why do Chunghwa Telecom’s Taiwan-IFRSs and IFRSs 2025 results differ?

The company explains that differences mainly arise from timing of income tax on unappropriated earnings and historical accounting for connection fees and prepaid phone cards. Under IFRSs, related revenues are deferred and recognized over time, with a reclassification that did not change total equity.

Which standards govern Chunghwa Telecom’s earnings distribution and equity matters?

Chunghwa Telecom states that its earnings distribution and stockholders’ equity matters are in accordance with Taiwan-IFRSs. These standards are the Regulations Governing the Preparation of Financial Reports by Securities Issuers and endorsed IFRSs and related interpretations in Taiwan.

When and where will Chunghwa Telecom’s 2026 IBF investor conference take place?

The institutional investor conference will be held on April 16, 2026, at 12:30 pm Taipei time, hosted by IBF Securities at its Taipei location. The company directs investors to http://mops.twse.com.tw and https://www.cht.com.tw/chtir for the presentation materials.

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

Form 6-K: How Foreign Companies Report to the SEC →

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

Add on Google Not now

Accepted by SEC EDGAR 04/15/2026 - 06:23 AM Learn about SEC filing dates

1934 Act Registration No. 1-31731

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF
THE SECURITIES EXCHANGE ACT OF 1934

Dated April 15, 2026

Chunghwa Telecom Co., Ltd.

(Translation of Registrant’s Name into English)

21-3 Xinyi Road Sec. 1,

Taipei, Taiwan, 100 R.O.C.

(Address of Principal Executive Office)

(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 ☐

(Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.)

Yes ☐ No ☒

(If “Yes” is marked, indicated below the file number assigned to the registrant in connection with Rule 12g3-2(b): Not applicable)

1

EXHIBIT INDEX

Exhibit		Description
99.1 99.2		Announcement on 2026/04/15: Announcement on 2026/04/15:	The Company will participate in investor conference held by IBF Securities To announce the differences between consolidated financial statements for the year of 2025 under Taiwan-IFRSs and that under IFRSs

2

SIGNATURE

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

Date: April 15, 2026

Chunghwa Telecom Co., Ltd.

By:  /s/ Wen-Hsin Hsu

Name: Wen-Hsin Hsu

Title: Chief Financial Officer

3

EXHIBIT 99.1

The Company will participate in investor conference held by IBF Securities

Date of events:2026/04/16

Contents:

1.Date of institutional investor conference: 2026/04/16

2.Time of institutional investor conference: 12:30 pm (Taipei time)

3.Location of institutional investor conference:

IBF Securities (15F, No. 188, Sec. 5, Nanjing E. Rd., Taipei)

4.Outline of institutional investor conference:

Please refer to http://mops.twse.com.tw and https://www.cht.com.tw/chtir for the presentation of the investor conference.

5.Any other matters that need to be specified: None

4

EXHIBIT 99.2

To announce the differences between consolidated financial statements for the year of 2025 under Taiwan-IFRSs and that under IFRSs

Date of events:2026/04/15

Contents:

1. Date of occurrence of the event: 2026/04/15

2.Year/Quarter of the financial report: The year of 2025

3.Accounting principles applied for securities listed domestically:

Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards, International Accounting Standards, International Financial Reporting Interpretations Committee and SIC Interpretations endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China ("Taiwan-IFRSs")

4.Inconsistent items/amounts in financial reports for securities listed domestically:

Under Taiwan-IFRSs, Chunghwa Telecom Co., Ltd. and its subsidiaries (or the "Company") reported consolidated net income of NT$40,517,100 thousand, consolidated net income attributable to stockholders of the parent of NT$38,712,404 thousand, and basic earnings per share of NT$4.99 for the year ended December 31, 2025 respectively. The Company also reported total consolidated assets of NT$535,871,951 thousand, total consolidated liabilities of NT$135,081,875 thousand, and total consolidated equity of NT$400,790,076 thousand as of December 31, 2025.

5.Accounting principles applied for securities issued overseas:

International Financial Reporting Standards as issued by the International Accounting Standards Board ("IFRSs")

6.Inconsistent items/ amounts (securities issued overseas):

Under IFRSs, the Company reported consolidated net income of NT$40,491 million, consolidated net income attributable to stockholders of the parent of NT$38,705 million, and basic earnings per share of NT$4.99 for the year ended December 31, 2025, respectively. The

5

Company also reported total consolidated assets of NT$535,680 million, total consolidated liabilities of NT$137,209 million, and total consolidated equity of NT$398,471 million as of December 31, 2025.

7.Inconsistent items/amounts in financial information for securities issued overseas:

The differences between consolidated net income under Taiwan-IFRSs and that under IFRSs followed by the Company mainly come from the timing of the recognition of income tax on unappropriated earnings. In addition, prior to incorporation, the Company was subject to the laws and regulations applicable to state-owned enterprises in Taiwan which differed from the generally accepted accounting principles as applicable to commercial companies. As such, revenue from providing fixed line connection service and selling prepaid phone cards was recognized at the time the service was performed or the card was sold by the Company. Upon incorporation, net assets greater than the capital stock was credited as additional paid-in-capital and part of the additional paid-in-capital was from the unearned revenues generated from connection fees and prepaid cards as of the date of incorporation. Under IFRSs, revenue from connection fees and prepaid phone cards was deferred at the time of the service performed or sale and recognized as revenue over time as the service is continuously performed or as consumed. This reclassification from additional paid-in capital to retained earnings did not affect total equity.

8.Any other matters that need to be specified:

Chunghwa Telecom's earnings distribution and stockholders' equity matters are in accordance with Taiwan-IFRSs.

6