IMOS

Business Context and Reporting Period

ChipMOS TECHNOLOGIES INC. (NASDAQ: IMOS), a leading provider of outsourced semiconductor assembly and test (OSAT) services, reported unaudited consolidated revenue for the month of August 2023. This Form 6-K was filed on September 8, 2023. The company operates advanced facilities in Taiwan serving fabless semiconductor companies and integrated device manufacturers.

Key Financial Metrics

Profit, Cash Flow, Margins, Debt, and Liquidity: The filing text does not provide clear values for net income, operating margins, cash flow, debt levels, or liquidity metrics for this period.

Material Changes vs. Prior Period

• Month-over-Month (MoM): Revenue decreased slightly by 0.2% compared to July 2023.
• Year-over-Year (YoY): Revenue increased by 6.9% compared to August 2022.

Outlook, Commentary, and Risks

Management attributed the high single-digit year-over-year growth and flat month-over-month performance to:

• Additional stabilization in loading levels of the DDIC high-end test platform.
• Further signs of improvement in the Memory business segment.

Risks and Contingencies: The filing includes standard forward-looking statement disclaimers, noting that actual results may differ materially due to various factors detailed in the company's most recent Form 20-F. No specific new risks or contingencies were detailed in this specific press release.

Investor Verification Checklist

• Verify the sustainability of the 6.9% year-over-year revenue growth trend in subsequent monthly reports.
• Confirm the specific contribution of the Memory business to the overall revenue mix.
• Review the full Form 20-F for detailed profitability, cash flow, and debt metrics not included in this monthly summary.
• Monitor exchange rate fluctuations (NT$ to US$) which impact reported USD revenue figures.