Business Context and Reporting Period
ChipMOS TECHNOLOGIES INC. (Nasdaq: IMOS; TSE: 8150) filed a Form 6-K on May 9, 2024, announcing the approval of its consolidated financial statements for the first quarter of 2024 (ended March 31, 2024) by its Board of Directors.
Key Financial Metrics (Q1 2024)
| Metric | Value (NT$ thousands) |
|---|---|
| Operating Revenue | 5,418,714 |
| Gross Profit | 770,534 |
| Operating Profit | 363,026 |
| Profit Before Income Tax | 519,303 |
| Net Profit | 437,789 |
| Profit Attributable to Equity Holders | 437,789 |
| Basic Earnings Per Share | NT$0.60 |
| Total Assets | 45,562,817 |
| Total Liabilities | 20,279,937 |
| Equity Attributable to Equity Holders | 25,282,880 |
Derived Margins: Gross margin was approximately 14.2%; Operating margin was approximately 6.7%.
Note: The filing does not provide specific data on cash flow, debt maturity schedules, or liquidity ratios beyond total liabilities and equity.
Material Changes
The filing text does not provide comparative financial data for the prior year or prior quarter; therefore, material changes versus the prior comparable period cannot be determined from this document.
Guidance, Outlook, and Risks
The filing contains no management commentary, forward-looking guidance, outlook, or discussion of risks and contingencies. It strictly reports the Board's resolution to approve the Q1 2024 financial statements.
Investor Verification Checklist
- Verify the exchange rate used to convert NT$ figures to USD for international comparison.
- Compare Q1 2024 revenue and profit figures against Q1 2023 results to assess year-over-year growth trends.
- Review the full Q1 2024 earnings release or Form 20-F for details on cash flow, debt covenants, and segment performance.
- Confirm the composition of the "Profit Before Income Tax" versus "Operating Profit" to understand non-operating income contributions.