ChipMOS sets cash dividend and zero withholding tax

ChipMOS TECHNOLOGIES INC. reported that shareholders approved a cash dividend from capital surplus of NT$1.23 per common share, or approximately US$0.78 per ADS, at the AGM on May 26, 2026.

Rhea-AI Filing Summary

ChipMOS TECHNOLOGIES INC. reported that shareholders approved a cash dividend from capital surplus of NT$1.23 per common share, or approximately US$0.78 per ADS, at the AGM on May 26, 2026. The dividend had been previously approved and declared on February 24, 2026.

For American Depositary Shares, the company listed key dates: an ex-dividend date and ADR dividend record date of June 29, 2026, and an ADR dividend distribution date of July 24, 2026. The distribution in U.S. dollars will be set by Citibank, N.A. after converting New Taiwan Dollars on or about July 17, 2026 and deducting applicable fees.

The withholding tax rate on this dividend was reduced from 21% to 0% because it is paid from capital surplus instead of retained earnings, which directly increases the net cash amount ADR holders can receive.

Insights

Equity income and corporate actions analyst

ChipMOS confirms a cash dividend with improved net payout for ADR investors.

ChipMOS shareholders approved a cash dividend of NT$1.23 per common share, or about US$0.78 per ADS, funded from capital surplus. Key ADR dates include the June 29, 2026 record date and the July 24, 2026 distribution date handled by Citibank, N.A.

A notable element is the withholding tax rate reduction from 21% to 0% because the dividend comes from capital surplus. This structure means ADR holders keep more of the gross dividend, with net receipts depending on FX conversion and depositary fees around July 17, 2026.

Key Figures

Dividend per common share: NT$1.23 per share Approximate dividend per ADS: US$0.78 per ADS Withholding tax rate change: 21% to 0% +3 more

6 metrics

Dividend per common share NT$1.23 per share Cash dividend from capital surplus approved at AGM on May 26, 2026

Approximate dividend per ADS US$0.78 per ADS Equivalent amount for American Depositary Shares

Withholding tax rate change 21% to 0% Because dividend is paid from capital surplus, not retained earnings

ADR ex-dividend and record date June 29, 2026 Ex-dividend date and ADR dividend record date

ADR dividend distribution date July 24, 2026 Scheduled date ADR holders receive dividend in U.S. dollars

Expected company payment to depositary July 17, 2026 Date distribution is expected to be received by Citibank, N.A. for FX conversion

Key Terms

American Depositary Shares, capital surplus, Ex-Dividend Date, withholding tax rate, +1 more

5 terms

American Depositary Shares financial

"The Company has submitted a dividend/distribution form to Nasdaq, as notification of the below actions for the Company’s American Depositary Shares"

American depositary shares (ADSs) are a way for investors in the United States to buy shares of foreign companies without dealing with international markets directly. They represent ownership in a foreign company's stock and are traded on U.S. stock exchanges, making it easier for American investors to buy, sell, and own parts of companies from around the world.

capital surplus financial

"shareholders approved a cash dividend distribution from its capital surplus of NT$1.23 per common share"

Capital surplus is the portion of a company’s equity that comes from money investors paid above the stock’s stated minimum price or from certain non-operating transactions; it sits on the balance sheet separate from earned profits. Investors watch it because it shows how much extra funding a company has raised beyond basic share value—like tips above a ticket price—and can provide a financial cushion for growth or restructuring, though it is not the same as cash available for routine dividends.

Ex-Dividend Date financial

"Ex-Dividend Date: June 29, 2026"

The ex-dividend date is the date when a stock starts trading without the value of its next dividend payment included. If you buy the stock on or after this date, you won't receive that upcoming dividend; only those who owned the stock before this date are entitled to it. It matters to investors because it determines who is eligible to receive the dividend and can influence the stock’s price around that time.

withholding tax rate financial

"Withholding tax rate decreased from 21% to 0% as cash dividend was made from capital surplus"

Depositary financial

"will be determined by the Depositary, Citibank, N.A., once it receives the distribution"

A depositary is a financial institution that holds and safeguards financial assets, such as stocks or bonds, on behalf of investors. It ensures that ownership records are accurate and that transactions are processed securely. For investors, a depositary provides a trustworthy way to manage their investments, similar to a secure vault that keeps valuables safe and organized.

FAQ

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

What dividend did ChipMOS (IMOS) shareholders approve in May 2026?

ChipMOS shareholders approved a cash dividend of NT$1.23 per common share, equal to approximately US$0.78 per ADS. The distribution is funded from capital surplus, which also drives a favorable withholding tax treatment for investors holding American Depositary Shares.

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

Key dates are June 29, 2026 as both the ex-dividend and ADR record date, and July 24, 2026 as the ADR dividend distribution date. The depositary expects to receive funds around July 17, 2026 before converting to U.S. dollars.

How will ChipMOS (IMOS) determine the final U.S. dollar dividend per ADR?

Citibank, N.A., the depositary, will set the final U.S. dollar dividend per ADR after it receives the New Taiwan Dollar distribution around July 17, 2026, converts it into U.S. dollars, and deducts applicable fees according to its standard procedures.

Why did the withholding tax rate on the ChipMOS (IMOS) dividend drop to 0%?

The withholding tax rate dropped from 21% to 0% because the dividend is paid from capital surplus rather than retained earnings. This classification allows ADR investors to receive a higher net cash amount compared to a similar dividend sourced from retained earnings.

What type of distribution is ChipMOS (IMOS) paying on its ADRs?

ChipMOS is paying a cash dividend on its American Depositary Shares. The company has notified Nasdaq and appointed Citibank, N.A. as depositary to manage record keeping, foreign exchange conversion from New Taiwan Dollars, and distribution of net proceeds to ADR holders.

Who should ChipMOS (IMOS) investors contact with dividend questions?

Investors with questions about the ChipMOS dividend distribution are directed to contact Citibank, N.A.’s representative, Tiffany Ma, using the telephone number or email address provided. As the depositary, Citibank administers ADR records, FX conversion, fee deductions, and payment logistics.

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

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Accepted by SEC EDGAR 05/27/2026 - 06:05 AM Learn about SEC filing dates

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

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of May 2026

Commission File Number 001-37928

ChipMOS TECHNOLOGIES INC.

(Translation of Registrant’s Name Into English)

No. 1, R&D Rd. 1, Hsinchu Science Park

Hsinchu, 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.

						ChipMOS TECHNOLOGIES INC.
						(Registrant)
Date: May 27, 2026				By		/S/ S. J. Cheng
				Name:		S. J. Cheng
				Title:		Chairman & President

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

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

Hsinchu, Taiwan, May 27, 2026 - 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.

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