Business Context and Reporting Period
This Form 6-K filing by ChipMOS TECHNOLOGIES INC. is dated April 14, 2026. The report discloses differences between the Company's consolidated financial statements prepared under Taiwan IFRSs and those prepared under International Financial Reporting Standards (IFRSs) for the fiscal year ended December 31, 2025.
Key Financial Metrics (Year Ended December 31, 2025)
| Metric | Taiwan IFRSs (NT$ thousands) | IFRSs (NT$ thousands) |
|---|---|---|
| Net Profit Attributable to Equity Holders | 495,117 | 550,635 |
| Total Comprehensive Income | 581,440 | 634,569 |
| Basic EPS (NT$) | 0.70 | 0.78 |
| Diluted EPS (NT$) | 0.69 | 0.77 |
| Total Consolidated Liabilities | 21,344,058 | 21,365,309 |
| Equity Attributable to Equity Holders | 24,008,363 | 23,987,112 |
The filing text does not provide specific values for revenue, operating cash flow, gross margins, or debt maturity profiles.
Material Changes and Accounting Differences
The primary variance between the two reporting standards relates to net profit and equity figures. Under IFRSs, net profit is higher by NT$55,518 thousand compared to Taiwan IFRSs. Conversely, total equity is slightly lower under IFRSs by NT$21,251 thousand.
These differences are attributed to:
- The timing of recognition for the 5% income tax on unappropriated retained earnings.
- Accumulated effects of differences carried over from prior years.
- Accounting treatment for investments accounted for using the equity method, specifically regarding the Company's non-participation in an investee's capital increase which altered shareholding percentages.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the disclosure of accounting standard differences. The document directs investors to the Company's Investor Relations website for further details.
Key Facts for Investor Verification
- Verify the specific impact of the 5% income tax on unappropriated retained earnings on future cash flows.
- Confirm the details of the equity method investment adjustment and its effect on the Company's shareholding in the investee.
- Review the full Form 20-F filing for comprehensive revenue, cash flow, and debt maturity data not included in this summary.
- Check the Company's website for the detailed reconciliation of the accounting differences.