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IMOS · Nasdaq · United States · Semiconductors & Related Devices
In shortCHIPMOS TECHNOLOGIES INC is profitable, generates cash and holds more cash than debt, with revenue growing (+6.3% last year).
Financial health
Mixed
Built from five areas over the last five annual reports. Tap an area to see the figures behind it.
| Operating marginShare of each sale left after running the business, before interest and tax. | 5.6% | 35/100 |
|---|---|---|
| Net marginShare of each sale left as profit after every cost, interest and tax. | 6.3% | 45/100 |
| Return on equityProfit earned on the money shareholders put in. Above 15% is strong. | 5.8% | 29/100 |
| Return on invested capitalProfit earned on all the capital used (equity and debt). Above 10% usually means a real competitive edge. | 3.1% | 21/100 |
Weight in the score: 25%
| Current ratioShort-term assets divided by short-term debts. Below 1 can mean tight cash. | 2.71× | 100/100 |
|---|---|---|
| Debt / equityDebt compared with the shareholders' stake. Above 2 is heavily indebted. | 0.43× | 87/100 |
| Net debt / EBITDAYears of operating profit needed to repay net debt. Below 2 is comfortable. | Net cash | 100/100 |
| Interest coverageHow many times operating profit covers interest. Below 2 is risky. | 4.57× | 29/100 |
| Altman Z''Bankruptcy-risk model. Above 2.6 safe, below 1.1 distress. | 4.24 | 80/100 |
Weight in the score: 25%
| Free cash flow marginCash left from each sale after investments. The money that can pay dividends or reduce debt. | 3.8% | 35/100 |
|---|---|---|
| Free cash flow / net incomeHow much accounting profit turns into real cash. Near 1 or above is healthy. | 0.60× | 37/100 |
| Years with positive free cash flow (last 5) | 5 of 5 | 100/100 |
Weight in the score: 20%
| Profitable years (last 5) | 5 of 5 | 100/100 |
|---|---|---|
| Years of revenue decline (last 5) | 2 of 5 | 33/100 |
| Revenue growth volatility | 14.3% | 58/100 |
| Operating margin volatility | 5.7% | 57/100 |
Weight in the score: 20%
| Revenue growth, 3-year average | -6.1% | 0/100 |
|---|---|---|
| EPS growth, 3-year average | – | n/a |
Weight in the score: 10%
Fiscal year 2024 · change vs prior year
Annual figures as reported. Hover a bar or point for the exact value.
5 older years available with the 10-year history. Essential plan, from €8.25/month →
The last 5 fiscal years from the company's annual reports.
TWD millions; negative values in parentheses.
| Fiscal year | FY20 | FY21 | FY22 | FY23 | FY24 |
|---|---|---|---|---|---|
| Revenue | 23,011 | 27,400 | 23,517 | 21,356 | 22,696 |
| Cost of revenue | 17,979 | 20,146 | 18,605 | 17,807 | 19,752 |
| Gross profit | 5,032 | 7,254 | 4,912 | 3,549 | 2,944 |
| Research & development | 1,016 | 1,139 | 1,159 | 1,094 | 1,163 |
| Operating income | 3,567 | 5,562 | 3,217 | 1,908 | 1,274 |
| Interest expense | 171 | 131 | 153 | 266 | 279 |
| Pre-tax income | 2,973 | 6,036 | 4,028 | 2,268 | 1,647 |
| Income tax | 594 | 1,098 | 588 | 301 | 208 |
| Net income | 2,379 | 4,937 | 3,440 | 1,968 | 1,440 |
| Diluted shares (millions) | 737 | 743 | 743 | 735 | 734 |
5 older years available with the 10-year history. Essential plan, from €8.25/month →
4.24 Safe zone
Estimates bankruptcy risk from working capital, retained earnings, operating profit and equity. Above 2.6 is considered safe, below 1.1 signals distress.
6/9
Nine yes-or-no tests on profitability, debt, liquidity and efficiency versus the prior year. 7 to 9 is strong, 0 to 3 is weak.
All figures: SEC EDGAR. Ratios and scores are computed by Scorvest (see how it works). Information only, not investment advice. How it works
Latest annual report: Dec 31, 2025 · Data updated Apr 15, 2025