ChipMOS (NASDAQ: IMOS) outlines 2025 IFRS vs Taiwan IFRS profit and EPS gaps

Rhea-AI Filing Summary

ChipMOS TECHNOLOGIES INC. reports 2025 consolidated results under both Taiwan IFRSs and IFRSs as issued by the IASB, highlighting differences caused by tax and accounting treatments. Under Taiwan IFRSs, net profit attributable to equity holders was NT$495,117 thousand, with basic and diluted EPS of NT$0.70 and NT$0.69. Under IFRSs for its Form 20-F, net profit attributable to equity holders was NT$550,635 thousand, with basic and diluted EPS of NT$0.78 and NT$0.77. Differences mainly stem from the timing of recognizing a 5% income tax on unappropriated retained earnings, accumulated effects from prior years, and equity-method accounting where the Company did not join an investee’s capital increase.

Key Figures

Net profit (Taiwan IFRSs): NT$495,117 thousand Net profit (IFRSs): NT$550,635 thousand Basic EPS (Taiwan IFRSs): NT$0.70 +5 more

8 metrics

Net profit (Taiwan IFRSs) NT$495,117 thousand Net profit attributable to equity holders for 2025 under Taiwan IFRSs

Net profit (IFRSs) NT$550,635 thousand Net profit attributable to equity holders for 2025 under IFRSs

Basic EPS (Taiwan IFRSs) NT$0.70 Basic earnings per share for 2025 under Taiwan IFRSs

Basic EPS (IFRSs) NT$0.78 Basic earnings per share for 2025 under IFRSs

Total liabilities (Taiwan IFRSs) NT$21,344,058 thousand Total consolidated liabilities as of December 31, 2025 under Taiwan IFRSs

Total liabilities (IFRSs) NT$21,365,309 thousand Total consolidated liabilities as of December 31, 2025 under IFRSs

Equity (Taiwan IFRSs) NT$24,008,363 thousand Equity attributable to equity holders as of December 31, 2025 under Taiwan IFRSs

Equity (IFRSs) NT$23,987,112 thousand Equity attributable to equity holders as of December 31, 2025 under IFRSs

Key Terms

IFRS® Accounting Standards, Taiwan IFRSs, Form 20-F, unappropriated retained earnings, +1 more

5 terms

IFRS® Accounting Standards financial

"Under the IFRS® Accounting Standards that came into effect as endorsed..."

Taiwan IFRSs financial

"Under the IFRS® Accounting Standards that came into effect as endorsed... (“Taiwan IFRSs”)"

Form 20-F regulatory

"For the purpose of filing its 2025 annual report on Form 20-F with the U.S. Securities and Exchange Commission..."

Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.

unappropriated retained earnings financial

"primarily due to the timing of the recognition of the 5% income tax on unappropriated retained earnings..."

investment accounted for using equity method financial

"the accounting treatment for investment accounted for using equity method as the Company did not participate investee’s capital increase..."

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

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 April 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.

Dated: April 14, 2026				ChipMOS TECHNOLOGIES INC.         (Registrant)
				By:		/S/ S. J. Cheng
				Name:		S. J. Cheng
				Title:		Chairman & President

This is to announce differences in the Company’s consolidated financial statements prepared in accordance with IFRSs and Taiwan IFRSs for the year ended December 31, 2025.

1.Under the IFRS® Accounting Standards that came into effect as endorsed by the Financial Supervisory Commission of the Republic of China (“Taiwan IFRSs”), ChipMOS TECHNOLOGIES INC. (the “Company”) reported the items and amounts in consolidated financial reports for the year ended December 31, 2025 include:

a.net profit attributable to equity holders of the Company of NT$495,117 thousand,

b.total comprehensive income attributable to equity holders of the Company of NT$581,440 thousand,

c.basic and diluted earnings per share of NT$0.70 and NT$0.69, respectively; and

as of December 31, 2025,

d.total consolidated liabilities of NT$21,344,058 thousand,

e.equity attributable to equity holders of the Company of NT$24,008,363 thousand.

2.For the purpose of filing its 2025 annual report on Form 20-F with the U.S. Securities and Exchange Commission, the Company prepared its 2025 consolidated financial statements in accordance with IFRS® Accounting Standards (“IFRSs”) as issued by the International Accounting Standards Board and reported the items and amounts in consolidated financial reports for the year ended December 31, 2025 include:

a.net profit attributable to equity holders of the Company of NT$550,635 thousand,

b.total comprehensive income attributable to equity holders of the Company of NT$634,569 thousand,

c.basic and diluted earnings per share of NT$0.78 and NT$0.77, respectively; and

as of December 31, 2025,

d.total consolidated liabilities of NT$21,365,309 thousand,

e.equity attributable to equity holders of the Company of NT$23,987,112 thousand.

3.The major differences between IFRSs and Taiwan IFRSs applied by the Company for its 2025 consolidated financial statements were primarily due to the timing of the recognition of the 5% income tax on unappropriated retained earnings, the accumulated effects of differences carried over from prior years and the accounting treatment for investment accounted for using equity method as the Company did not participate investee’s capital increase which resulted change in shareholding.

4.For more details, please refer to the Investor Relations section on Company’s website: https://www.chipmos.com/chinese/ir/overview.aspx.

FAQ

How did ChipMOS (IMOS) 2025 net profit differ under IFRSs and Taiwan IFRSs?

ChipMOS reported higher 2025 net profit under IFRSs than under Taiwan IFRSs. Net profit attributable to equity holders was NT$550,635 thousand under IFRSs versus NT$495,117 thousand under Taiwan IFRSs, reflecting mainly tax timing and accounting treatment differences.

What were ChipMOS (IMOS) 2025 earnings per share under each accounting standard?

For 2025, ChipMOS reported basic and diluted EPS of NT$0.70 and NT$0.69 under Taiwan IFRSs. Under IFRSs for its Form 20-F, basic and diluted EPS were higher, at NT$0.78 and NT$0.77, respectively, for equity holders.

How did ChipMOS (IMOS) 2025 liabilities and equity differ between IFRSs and Taiwan IFRSs?

Under Taiwan IFRSs as of December 31, 2025, ChipMOS showed total consolidated liabilities of NT$21,344,058 thousand and equity attributable to equity holders of NT$24,008,363 thousand. Under IFRSs, liabilities were NT$21,365,309 thousand and equity was NT$23,987,112 thousand, showing modest shifts.

What caused the differences between ChipMOS (IMOS) IFRSs and Taiwan IFRSs results for 2025?

The main causes were timing of recognizing a 5% income tax on unappropriated retained earnings, accumulated effects of prior-year differences, and equity-method accounting for an investee where ChipMOS did not participate in a capital increase, changing its shareholding.

Why did ChipMOS (IMOS) prepare 2025 IFRSs financials separate from Taiwan IFRSs?

ChipMOS prepared IFRSs financials issued by the IASB to support its 2025 annual report on Form 20-F filed with the U.S. Securities and Exchange Commission, while Taiwan IFRSs financials are used for reporting endorsed by Taiwan’s Financial Supervisory Commission.

Where can investors find more details on ChipMOS (IMOS) 2025 IFRSs differences?

Additional details are available in the Investor Relations section of ChipMOS’s website. The company directs readers to its investor overview page, where more comprehensive explanations and full financial statements can be reviewed by interested investors.