ChipMOS (NASDAQ: IMOS) posts 2025 profit and sets NT$1.23 cash payout
Rhea-AI Filing Summary
ChipMOS Technologies Inc. reported its Board approved consolidated financial statements for the year ended December 31, 2025, showing operating revenue of NT$23,932,900 thousand and profit attributable to equity holders of NT$495,117 thousand, with basic earnings per share of NT$0.70. As of December 31, 2025, total assets were NT$45,352,421 thousand and equity attributable to equity holders was NT$24,008,363 thousand.
The Board resolved to distribute a cash payment of NT$1.23 per share from capital surplus, totaling NT$860,979,245, with authority for the Chairman to adjust the per-share amount if the share count changes before the record date. It also set the 2026 annual shareholders’ meeting for May 26, 2026 in Hsinchu, outlined reporting, ratification, and discussion items, and approved the release of competitive-activity restrictions so that Assistant President Min-Chang Xue may serve as a director of Daypower Energy Co., Ltd. as the Company’s representative.
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Insights
ChipMOS posts 2025 profit and declares NT$1.23 cash distribution from capital surplus.
ChipMOS Technologies Inc. reported 2025 operating revenue of NT$23,932,900 thousand with profit attributable to equity holders of NT$495,117 thousand and basic EPS of NT$0.70. The balance sheet shows total assets of NT$45,352,421 thousand and equity of NT$24,008,363 thousand as of December 31, 2025.
The Board approved a cash distribution from capital surplus of NT$1.23 per share, totaling NT$860,979,245. This uses capital surplus rather than current-period earnings, which may appeal to shareholders seeking cash returns while preserving stated earnings. The Chairman can adjust the per-share amount if the share count changes before the record date.
The 2026 AGM is scheduled for May 26, 2026 with key items including adoption of the 2025 financial statements and the earnings distribution plan, plus discussion of the capital-surplus cash distribution and a release of non-compete restrictions for directors. The Board also consented to Assistant President Min-Chang Xue serving as a director of Daypower Energy Co., Ltd. as the Company’s representative, reflecting an additional external governance role tied to the company.