Business Context and Reporting Period
ChipMOS Technologies Inc., a foreign private issuer based in Hsinchu, Taiwan, filed this Form 6-K on January 20, 2026. The filing discloses financial information triggered by a threshold event on the Taiwan Stock Exchange (TWSE) on January 19, 2026. The data covers the most recent month (November 2025), the most recent quarter (Q3 2025), and the trailing four quarters (Q4 2024 through Q3 2025).
Key Financial Metrics
| Metric | Nov 2025 (Monthly) | YoY Change | Q3 2025 (Quarterly) | YoY Change | Trailing 4 Quarters |
|---|---|---|---|---|---|
| Revenue (NT$ million) | 2,140 | 16.6% | 6,144 | 1.3% | 22,812 |
| Net Profit Before Tax (NT$ million) | 304 | 245.5% | 438 | 23.4% | 247 |
| Profit Attributable to Owners (NT$ million) | 255 | 240.0% | 352 | 17.7% | 227 |
| Earnings Per Share (NT$) | 0.37 | 270.0% | 0.50 | 22.0% | 0.31 |
The filing does not provide specific data on cash flow, debt levels, liquidity ratios, or gross margins.
Material Changes
- Profit Surge: Net profit before tax for November 2025 increased by 245.5% year-over-year, and profit attributable to owners rose by 240.0%.
- Revenue Growth: Monthly revenue grew 16.6% year-over-year in November 2025, while quarterly revenue for Q3 2025 showed modest growth of 1.3%.
- Earnings Expansion: Earnings per share (EPS) for November 2025 jumped 270.0% compared to the prior year period.
Outlook and Risks
The filing contains no management commentary, forward-looking guidance, or specific risk factors. It is a statutory disclosure of historical financial data required by the TWSE. No unusual items or contingencies were specified in the report.
Investor Verification Checklist
- Verify the full audited financial statements for the trailing four quarters on the Market Observation Post System (MOPS) to confirm the 22,812 NT$ million revenue figure.
- Investigate the specific drivers behind the 245.5% surge in net profit before tax for November 2025, as the filing does not explain the cause.
- Review the Q3 2025 reviewed financial statements to understand the modest 1.3% revenue growth contrasted with the strong monthly performance.
- Check for any subsequent announcements regarding debt or liquidity, as these metrics are absent from this summary filing.