Investors should use the IFRS figures (NT$550.6M net profit, NT$0.78 EPS) for valuation and comparability with U.S.-listed peers, recognizing this is an accounting difference rather than an operational improvement.
Price Chart
Executive Summary
ChipMOS TECHNOLOGIES INC. disclosed differences between its financial statements prepared under Taiwan IFRSs and international IFRSs for 2025, primarily due to tax timing and equity method accounting. The IFRS-based net profit is 11% higher than the Taiwan IFRSs figure, reflecting improved profitability for U.S. reporting purposes.
Key Facts
- The company reported 2025 net profit of NT$495,117 thousand under Taiwan IFRSs versus NT$550,635 thousand under IFRSs for U.S. filings, a 11.2% difference.
- Earnings per share under IFRSs were NT$0.78 (basic) and NT$0.77 (diluted), compared to NT$0.70 and NT$0.69 under Taiwan IFRSs.
- Differences stem from timing of 5% income tax recognition on unappropriated retained earnings, carryover effects from prior years, and equity method accounting adjustments.
- This 6-K explains discrepancies between domestic and U.S. filings but does not introduce new operational or financial performance data.
Financial Impact
Net profit under IFRSs is NT$55,518 thousand (11.2%) higher than under Taiwan IFRSs, improving the company's reported profitability for U.S. investors.
Risk Factors
- Potential investor confusion due to dual reporting standards
- Future revisions to tax treatment or equity accounting could create additional adjustments
Market Snapshot
Investment Themes
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 6-K Filing (Primary) | 0001193125-26-153806 |
| Document: 0001193125-26-153806-index-headers.html | 0001193125-26-153806 |
| Document: 0001193125-26-153806-index.html | 0001193125-26-153806 |
| Document: 0001193125-26-153806.txt | 0001193125-26-153806 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 21, 2026 6d ago | 6-K | $62.34 | awaiting T+60 | — | $60.44 (−3.05%) |
Oct 8, 2026 19d ago | 6-K | $75.50 | awaiting T+60 | — | $60.44 (−19.95%) |
Sep 29, 2026 28d ago | 6-K | $67.76 | awaiting T+60 | — | $60.44 (−10.80%) |
Sep 10, 2026 6w ago | 6-K | $55.99 | awaiting T+60 | — | $60.44 (+7.95%) |
Sep 10, 2026 6w ago | 6-K | $55.99 | awaiting T+60 | — | $60.44 (+7.95%) |
Aug 11, 2026 11w ago | 6-K | $59.28 | awaiting T+60 | — | $60.44 (+1.96%) |
Aug 11, 2026 11w ago | 6-K | $59.28 | awaiting T+60 | — | $60.44 (+1.96%) |
Aug 10, 2026 11w ago | 6-K | $53.05 | awaiting T+60 | — | $60.44 (+13.93%) |
Jul 20, 2026 14w ago | 6-K | $63.08 $72.24 | ▲ +14.52% | ▲ +9.68% | $60.44 (−4.19%) |
Jul 10, 2026 15w ago | 6-K | $75.79 $77.41 | ▲ +2.14% | ▼ −0.50% | $60.44 (−20.25%) |
US Market Status
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