Business Context and Reporting Period
ChipMOS TECHNOLOGIES INC. (Nasdaq: IMOS; TSE: 8150) filed a Form 6-K on August 11, 2026, announcing the approval of its consolidated financial statements for the second quarter of 2026. The data provided covers the six-month period ended June 30, 2026.
Key Financial Metrics
| Metric | Value (NT$ thousands) |
|---|---|
| Operating Revenue (6 months) | 14,318,724 |
| Gross Profit | 2,281,111 |
| Operating Profit | 1,467,699 |
| Profit Before Income Tax | 1,625,040 |
| Net Profit | 1,396,549 |
| Profit Attributable to Equity Holders | 1,396,549 |
| Basic Earnings Per Share | NT$2.00 |
| Total Assets (as of June 30, 2026) | 46,964,160 |
| Total Liabilities (as of June 30, 2026) | 22,114,066 |
| Equity Attributable to Equity Holders | 24,850,094 |
Note: The filing text does not provide specific values for cash flow, debt breakdowns, or liquidity ratios beyond total liabilities and equity.
Material Changes
The filing text does not provide comparative data for the prior period (e.g., Q2 2025 or H1 2025) to calculate material changes in revenue, profit, or margins.
Guidance, Outlook, and Risks
The filing contains no management commentary, forward-looking guidance, risk factors, contingencies, or discussion of unusual items. The document is limited to the Board's approval of the financial statements and the reporting of the aggregate six-month figures.
Investor Verification Checklist
- Verify the full quarterly breakdown (Q1 vs. Q2 2026) as only the six-month aggregate is provided.
- Confirm year-over-year growth rates by comparing these figures to the H1 2025 results.
- Review the detailed cash flow statement and debt maturity schedule, which are not included in this summary.
- Check for any subsequent events or market conditions affecting the semiconductor industry post-June 30, 2026.