Business Context and Reporting Period
ChipMOS TECHNOLOGIES INC. (NASDAQ: IMOS; TSE: 8150) filed a Form 6-K on November 2, 2023, announcing the approval of its consolidated financial statements for the third quarter of 2023. The data presented covers the nine-month period ended September 30, 2023.
Key Financial Metrics
| Metric | Value (NT$ thousands) |
|---|---|
| Operating Revenue (9 months) | 15,630,815 |
| Gross Profit | 2,399,444 |
| Operating Profit | 1,193,962 |
| Profit Before Income Tax | 1,690,688 |
| Net Profit | 1,411,443 |
| Profit Attributable to Equity Holders | 1,411,443 |
| Basic Earnings Per Share | NT$1.94 |
| Total Assets (as of Sept 30, 2023) | 45,077,632 |
| Total Liabilities (as of Sept 30, 2023) | 20,602,743 |
| Equity Attributable to Equity Holders | 24,474,889 |
The filing does not provide specific values for cash flow, debt maturity schedules, or liquidity ratios beyond the aggregate balance sheet figures.
Material Changes
The filing text does not provide comparative data for the prior year or prior quarter to calculate material changes in revenue, profit, or margins. Consequently, year-over-year or quarter-over-quarter performance trends cannot be determined from this document alone.
Guidance, Outlook, and Risks
The document contains no management commentary, forward-looking guidance, or specific discussion of risks and contingencies. It serves strictly as a notification of the Board's approval of the Q3 2023 financial results.
Investor Verification Checklist
- Verify the full Q3 2023 earnings release for quarterly-specific revenue and margin data, as this filing only aggregates nine-month figures.
- Compare the reported nine-month operating revenue of NT$15.63 billion against the same period in 2022 to assess growth trends.
- Review the detailed cash flow statement to evaluate liquidity and capital expenditure, which are not detailed in this summary.
- Confirm the breakdown of the NT$1.69 billion profit before tax to understand the impact of non-operating income or expenses.