Business Context and Reporting Period
ChipMOS TECHNOLOGIES INC. (NASDAQ: IMOS), a provider of outsourced semiconductor assembly and test services (OSAT), filed a Form 6-K on November 9, 2017. The filing reports unaudited consolidated revenue for the month of October 2017.
Key Financial Metrics
| Metric | October 2017 | September 2017 | October 2016 |
|---|---|---|---|
| Revenue (NT$ million) | 1,537.1 | 1,534.2 | 1,562.6 |
| Revenue (US$ million) | 51.0 | 50.9 | 51.9 |
| Month-over-Month Change | +0.2% | ||
| Year-over-Year Change | -1.6% |
Note: Revenue figures exclude revenue from ChipMOS Shanghai. US dollar figures are based on an exchange rate of NT$30.12 to US$1.00 as of October 31, 2017. The filing does not provide data on profit, cash flow, margins, debt, or liquidity for this period.
Material Changes
- Sequential Performance: Revenue increased slightly by 0.2% compared to September 2017.
- Annual Performance: Revenue decreased by 1.6% compared to October 2016.
Guidance, Outlook, and Risks
The filing contains no specific financial guidance, outlook, or management commentary regarding future performance beyond the reported October figures. It includes standard forward-looking statement disclaimers, noting that actual results may differ materially due to various risks and uncertainties detailed in the company's most recent Form 20-F.
Investor Verification Checklist
- Verify the exclusion of ChipMOS Shanghai revenue from the reported consolidated figures.
- Confirm the impact of the NT$30.12/US$1.00 exchange rate on the reported US dollar revenue.
- Review the most recent Form 20-F for comprehensive risk factors and full financial statements, as this 6-K only covers monthly revenue.