The dividend is a routine capital return event with no new fundamental information. The 0% withholding tax on capital-surplus dividends is a modest positive for ADR holders but does not change the investment thesis. Monitor the next 20-F for any updates on capital allocation policy or earnings trends.
Price Chart
Executive Summary
ChipMOS shareholders approved a cash dividend of NT$1.23 per common share (~US$0.78 per ADS) at the May 26, 2026 AGM. The dividend is sourced from capital surplus rather than retained earnings, reducing the withholding tax rate from 21% to 0% for ADR holders. This is a routine capital return event with no material change to the company's financial outlook.
Key Facts
- Cash dividend of NT$1.23 per common share or ~US$0.78 per ADS approved at AGM on May 26, 2026
- Ex-dividend date: June 29, 2026; ADR distribution date: July 24, 2026
- Withholding tax rate decreased from 21% to 0% as dividend is from capital surplus, not retained earnings
- Dividend was previously declared by the Board on February 24, 2026
Financial Impact
Approximately US$0.78 per ADS cash distribution; no impact on earnings or operations
Risk Factors
- Dividend from capital surplus may signal limited retained earnings for reinvestment
- No change to underlying business fundamentals or guidance
Market Snapshot
Investment Themes
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 6-K Filing (Primary) | 0001193125-26-240344 |
| Document: 0001193125-26-240344-index-headers.html | 0001193125-26-240344 |
| Document: 0001193125-26-240344-index.html | 0001193125-26-240344 |
| Document: 0001193125-26-240344.txt | 0001193125-26-240344 |
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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