Saturday 17 October 2026
Export IMOS’s income statement to Excel — free account
Chipmos Technologies
IMOS Technology Semiconductors
Chipmos Technologies' revenue for fiscal 2025 (year ended December 2025) was $762.9 million, up 10.2% from fiscal 2024. In the quarter to June 2026, revenue grew 25.6%, EPS grew 256.9%, free cash flow fell 9.79% and total debt rose 7.21%, each against the same quarter a year earlier.
61.51
3.63
−5.57%
Follow IMOS
| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
24.87 | 7.53 | 17.90 | 9.79 | 10.92 | 7.04 | 7.07 | 16.27 | 15.56 | 68.91 |
Piotroski F-Score |
6 | 7 | 5 | 8 | 6 | 8 | 5 | 5 | 6 | 5 |
Altman Z-Score |
2.12 | 2.07 | 2.04 | 2.32 | 2.65 | 2.77 | 2.13 | 2.25 | 2.00 | 2.27 |
P/S ratio |
1.13 | 1.24 | 1.12 | 1.21 | 1.19 | 1.29 | 1.02 | 1.40 | 0.99 | 1.38 |
P/FCF ratio |
8.39 | 0.00 | 0.00 | 0.00 | 10.57 | 22.76 | 6.00 | 8.26 | 24.03 | 83.57 |
Altman Z″-Score (non-manufacturers) |
4.28 | 3.53 | 3.49 | 3.75 | 4.11 | 4.31 | 4.29 | 4.82 | 4.46 | 4.26 |
Beneish M-Score |
(2.72) | (1.39) | (2.64) | (2.97) | (2.77) | (2.66) | (3.32) | (2.92) | (2.88) | (2.60) |
P/Operating CF |
5.85 | 5.36 | 5.01 | 4.11 | 14.53 | 17.75 | 18.21 | 12.68 | 11.07 | 18.44 |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 16 |
P/B ratio |
1.20 | 1.19 | 1.15 | 1.27 | 1.32 | 1.47 | 0.97 | 1.21 | 0.90 | 1.38 |
Price to Tangible BV |
1.20 | 1.19 | 1.15 | 1.27 | 1.32 | 1.47 | 0.97 | 1.21 | 0.90 | 1.38 |
EV/Sales |
1.31 | 1.39 | 1.39 | 1.41 | 1.34 | 1.44 | 1.22 | 1.55 | 0.93 | 1.43 |
EV/EBITDA |
12.05 | 11.13 | 12.20 | 11.68 | 5.30 | 3.86 | 3.59 | 4.96 | 3.46 | 5.49 |
EV/Operating CF |
1.65 | 2.03 | 1.94 | 1.64 | 2.67 | 5.37 | 3.32 | 5.02 | 3.57 | 8.57 |
EV/FCF |
9.74 | (246.00) | (65.26) | (60.75) | 11.87 | 25.23 | 7.16 | 9.17 | 22.71 | 86.69 |
Quick Ratio |
2.52 | 1.76 | 1.86 | 1.90 | 1.71 | 1.72 | 2.26 | 2.39 | 2.34 | 2.01 |
Current Ratio |
3.62 | 2.05 | 2.27 | 2.34 | 2.16 | 2.23 | 2.83 | 3.38 | 2.71 | 2.40 |
Net Debt/EBITDA |
0.60 | 0.50 | 0.91 | 0.78 | 0.43 | 0.38 | 0.58 | 0.49 | (0.20) | 0.20 |
Debt/Assets |
34.44% | 31.96% | 29.55% | 28.30% | 22.05% | 23.86% | 32.77% | 34.07% | 31.07% | 35.74% |
Debt/Equity |
0.66 | 0.59 | 0.54 | 0.50 | 0.37 | 0.42 | 0.60 | 0.64 | 0.56 | 0.68 |
Asset Turnover |
0.58 | 0.58 | 0.55 | 0.61 | 0.68 | 0.71 | 0.51 | 0.47 | 0.48 | 0.54 |
Operating CF/Net income |
2.53 | 1.49 | 3.11 | 2.38 | 2.50 | 1.48 | 2.51 | 3.36 | 4.13 | 7.26 |
Capex/Depreciation |
(1.37) | (1.51) | (1.22) | (1.45) | (0.93) | (1.24) | (0.97) | (0.63) | (1.03) | (0.71) |
| 7.59% | 16.96% | 7.22% | 13.51% | 12.18% | 22.14% | 13.39% | 7.98% | 5.59% | 2.30% | |
| 4.39% | 9.04% | 3.93% | 7.52% | 7.07% | 12.79% | 7.47% | 4.33% | 3.04% | 1.24% | |
ROIC |
6.44% | 6.76% | 5.71% | 6.30% | 9.26% | 12.42% | 6.87% | 4.25% | 3.35% | 2.83% |
Return on Tangible Assets |
5.44% | 12.42% | 5.65% | 10.15% | 9.66% | 16.92% | 10.65% | 5.34% | 4.12% | 1.65% |
Average Days of Receivables |
83.32 | 85.08 | 97.83 | 84.10 | 85.91 | 85.68 | 70.05 | 91.80 | 81.82 | 93.28 |
Research and Development Expense of Revenue |
4.56% | 5.50% | 5.08% | 4.95% | 4.41% | 4.16% | 4.93% | 5.12% | 5.12% | 4.50% |
Selling, General and Administrative Expense of Revenue |
4.87% | 3.93% | 2.91% | 2.73% | 2.55% | 2.47% | 2.84% | 2.97% | 2.68% | 2.56% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
1.94% | 0.69% | 0.22% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.16% |
Graham Net Nets |
0.10 | (0.03) | (0.15) | (0.12) | (0.07) | (0.05) | (0.08) | 0.13 | 0.15 | 0.11 |
Graham Number |
15.25 | 33.13 | 17.57 | 30.47 | 30.37 | 51.81 | 38.80 | 28.74 | 23.89 | 14.43 |
Earnings Yield |
4.02% | 13.29% | 5.59% | 10.22% | 9.16% | 14.20% | 14.14% | 6.15% | 6.43% | 1.45% |
Free Cash Flow Yield |
11.92% | (0.45%) | (1.90%) | (1.92%) | 9.46% | 4.39% | 16.66% | 12.10% | 4.16% | 1.20% |
Revenue per Share |
15.54 | 16.82 | 15.04 | 18.70 | 20.42 | 27.14 | 21.05 | 19.18 | 19.04 | 21.48 |
Operating CF per Share |
3.00 | 3.90 | 3.36 | 5.50 | 5.27 | 7.25 | 7.71 | 5.93 | 4.98 | 3.59 |
Capex per Share |
(3.73) | (4.11) | (3.37) | (4.98) | (3.44) | (5.71) | (4.14) | (2.69) | (4.20) | (3.23) |
Free Cash Flow per Share |
(0.73) | (0.22) | (0.01) | 0.52 | 1.83 | 1.54 | 3.57 | 3.25 | 0.78 | 0.35 |
Cash per Share |
6.46 | 7.54 | 3.92 | 4.48 | 3.88 | 6.24 | 9.06 | 11.17 | 12.86 | 13.44 |
Shareholders Equity per Share |
13.73 | 16.99 | 14.67 | 17.96 | 18.38 | 23.91 | 22.05 | 22.24 | 20.97 | 21.53 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
13.73 | 16.99 | 14.67 | 17.96 | 18.38 | 23.91 | 22.05 | 22.24 | 20.97 | 21.53 |
Free Cash Flow |
(26.66) | (7.75) | (0.22) | 18.83 | 73.59 | 56.19 | 129.98 | 118.13 | 28.49 | 12.59 |
Working Capital |
378.90 | 244.87 | 217.19 | 225.46 | 236.13 | 327.19 | 386.04 | 578.77 | 454.53 | 467.52 |
Capital Expenditures |
(136.18) | (148.01) | (135.12) | (181.18) | (137.96) | (207.68) | (150.41) | (97.66) | (152.68) | (114.80) |
Net Current Asset Value |
59.21 | (31.65) | (105.34) | (100.73) | (71.54) | (68.32) | (63.51) | 122.91 | 99.63 | 120.56 |
EV/EBIT |
12.05 | 11.13 | 12.20 | 11.68 | 8.64 | 7.07 | 8.89 | 17.39 | 16.65 | 29.97 |
Capex to Sales |
0.24 | 0.24 | 0.22 | 0.27 | 0.17 | 0.21 | 0.20 | 0.14 | 0.22 | 0.15 |
Price to Operating Income |
10.38 | 9.95 | 9.85 | 10.01 | 7.69 | 6.38 | 7.45 | 15.66 | 17.62 | 28.89 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.24 | 0.19 | 0.20 | 0.21 | 0.23 | 0.23 | 0.23 | 0.25 | 0.24 | 0.27 |
Cash ROIC |
(2.49%) | (0.62%) | (0.02%) | 1.65% | 6.30% | 3.84% | 8.07% | 6.83% | 1.72% | 0.72% |
Accounts Receivable Turnover |
4.50 | 4.47 | 3.99 | 4.27 | 4.69 | 4.65 | 4.04 | 4.33 | 4.19 | 4.36 |
Accounts Payable Turnover |
19.34 | 20.38 | 22.32 | 22.75 | 20.71 | 20.48 | 22.12 | 26.50 | 25.67 | 23.26 |
Inventory Turnover |
8.36 | 8.06 | 7.98 | 9.36 | 9.56 | 7.63 | 5.50 | 6.17 | 7.25 | 7.19 |
Average Days of Payables |
20.42 | 17.08 | 15.46 | 18.23 | 19.63 | 18.34 | 11.00 | 16.09 | 12.90 | 19.96 |
Days of Inventory on Hand |
46.49 | 47.89 | 43.14 | 39.31 | 42.67 | 58.11 | 62.98 | 52.65 | 49.79 | 57.41 |
Average Receivables |
126.19 | 135.32 | 151.45 | 159.25 | 174.78 | 212.37 | 189.36 | 161.15 | 165.29 | 175.07 |
Average Payables |
23.54 | 24.34 | 22.02 | 24.12 | 30.92 | 35.46 | 27.37 | 21.94 | 23.46 | 29.25 |
Average Inventory |
54.41 | 61.53 | 61.60 | 58.61 | 66.98 | 95.24 | 110.04 | 94.18 | 83.03 | 94.59 |
Average Assets |
984.77 | 1,044.03 | 1,102.29 | 1,114.71 | 1,198.14 | 1,391.11 | 1,497.70 | 1,485.02 | 1,445.74 | 1,414.84 |
Average Common Equity |
569.82 | 556.42 | 600.05 | 620.86 | 695.36 | 804.02 | 836.05 | 805.26 | 785.63 | 763.59 |
Columns are period end dates · fundamentals updated 2 Oct 2026