Financial Performance - 3Q23 revenue reached NT$5,581.5 million, representing a QoQ increase of 2.5% and a YoY increase of 6.2%[22] - Gross margin for 3Q23 was 15.9%, down 1.4 percentage points QoQ but up 0.4 percentage points YoY[22] - Profit attributable to the company in 3Q23 was NT$580.6 million, a decrease of 7.6% QoQ and 13.6% YoY[22] - EPS attributable to the company for 3Q23 was NT$0.80, down 7.0% QoQ and 13.0% YoY[22] Revenue Breakdown - The revenue breakdown by end market shows Smart Mobile at 33.7% (QoQ +2.5%) and Consumer at 23.6% (QoQ +13.3%)[19] Capital Expenditure and Depreciation - CapEx for 3Q23 was NT$724.5 million, while depreciation was NT$1,214.1 million[41] - The company plans to control CapEx based on customer demand amid softer demand in certain sectors[45] Market Outlook - The company anticipates a cautiously conservative outlook for Q4 due to ongoing market fluctuations[45] - Demand for NAND Flash is rebounding, while DDIC demand remains stable for auto panels and OLED[45] - High utilization levels for high-end DDIC test platforms are nearing full occupancy[45]

ChipMOS TECHNOLOGIES, Inc. (NASDAQ:IMOS) Q2 2023 Earnings Conference Call August 2, 2023 3:00 AM ET Company Participants G.S. Shen - IR S.J. Cheng - Chairman & President Silvia Su - VP, Finance & Accounting Management Center Jesse Huang - Spokesperson & SVP, Strategy & IR Conference Call Participants Jerry Su - Credit Suisse Anthony Liu - Yuanta Operator Greetings, and welcome to the ChipMOS Second Quarter 2023 Results Conference Call. At this time, all participants are in a listen-only mode. A question-an ...

[FORM 6-K Filing Details](index=1&type=section&id=FORM%206-K%20Filing%20Details) This section outlines the administrative details of the Form 6-K filing by ChipMOS TECHNOLOGIES INC., including its identification and official signatures [Report Identification and Registrant Information](index=1&type=section&id=Report%20Identification%20and%20Registrant%20Information) This section details the administrative information of the filing, identifying it as a Form 6-K report for August 2023 by ChipMOS TECHNOLOGIES INC., a foreign private issuer filing under Form 20-F - The document is a **Form 6-K report** filed by ChipMOS TECHNOLOGIES INC. for August 2023[2](index=2&type=chunk) - ChipMOS TECHNOLOGIES INC. is a **foreign private issuer**, filing annual reports under Form 20-F[2](index=2&type=chunk) [Signatures](index=2&type=section&id=Signatures) The report was duly signed on August 3, 2023, by S. J. Cheng, Chairman & President of ChipMOS TECHNOLOGIES INC., confirming its authorization - The report was signed by **S. J. Cheng**, Chairman & President of ChipMOS TECHNOLOGIES INC[3](index=3&type=chunk) - The signing date of the report was **August 3, 2023**[3](index=3&type=chunk) [Board of Directors Meeting Resolutions](index=3&type=section&id=Board%20of%20Directors%20Meeting%20Resolutions) This section details the resolutions passed at the August 3, 2023, Board of Directors meeting, including financial statement approval and a managerial officer's appointment [Overview of Board Meeting and Resolutions](index=3&type=section&id=Overview%20of%20Board%20Meeting%20and%20Resolutions) On August 3, 2023, ChipMOS TECHNOLOGIES INC. held its 15th Board of Directors meeting, where key resolutions were passed and publicly announced, including the approval of consolidated financial statements and a decision regarding a managerial officer - The **15th meeting of the 10th Board of Directors** was held on **August 3, 2023**[4](index=4&type=chunk) - Key resolutions included the approval of consolidated financial statements and the release of a managerial officer from competitive activity restrictions[4](index=4&type=chunk)[5](index=5&type=chunk)[6](index=6&type=chunk) [Resolution 1: Consolidated Financial Statements](index=3&type=section&id=Resolution%201%3A%20Consolidated%20Financial%20Statements) The Board approved the consolidated financial statements for the six months ended June 30, 2023, reporting NT$10,049,258 thousand in operating revenue and NT$1.14 basic earnings per share, alongside total assets of NT$45,836,401 thousand Consolidated Financial Highlights (Six Months Ended June 30, 2023) | Metric | Amount (NT$ Thousand) | | :-------------------------- | :-------------------- | | Operating Revenue | 10,049,258 | | Gross Profit from Operations| 1,510,362 | | Operating Profit | 706,813 | | Profit Before Income Tax | 972,642 | | Profit for the Period | 830,878 | | Basic Earnings Per Share | 1.14 | Consolidated Balance Sheet Highlights (As of June 30, 2023) | Metric | Amount (NT$ Thousand) | | :-------------------------------------- | :-------------------- | | Total Assets | 45,836,401 | | Total Liabilities | 22,009,855 | | Equity Attributable to Equity Holders | 23,826,546 | [Resolution 2: Appointment and Approval for Managerial Officer](index=3&type=section&id=Resolution%202%3A%20Appointment%20and%20Approval%20for%20Managerial%20Officer) The Board resolved to appoint Mr. Min-Chang Xue, Assistant President, as the Company's representative for election as a director of Daypower Energy Co., Ltd., and granted approval for him to engage in competitive activities, waiving restrictions under Taiwan's Company Act - **Mr. Min-Chang Xue**, Assistant President, was appointed as the Company's representative for election as a director of Daypower Energy Co., Ltd[6](index=6&type=chunk) - The Board approved the release of Mr. Min-Chang Xue from restrictions on engaging in competitive activities, as defined by **Article 32 of Taiwan's Company Act**[4](index=4&type=chunk)[6](index=6&type=chunk)

Industry Leading Provider of Outsourced Semiconductor Assembly, Test & Bumping Services 1Q23 Results Conference May 2023 Safe Harbor Notice  This presentation contains certain forward-looking statements. These forward-looking statements may be identified by words such as ‘believes,’ ‘expects,’ ‘anticipates,’ ‘projects,’ ‘intends,’ ‘should,’ ‘seeks,’ ‘estimates,’ ‘future’ or similar expressions or by discussion of, among other things, strategies, goals, plans or intentions. These statements may include fina ...

Financial Data and Key Metrics Changes - Q1 2023 revenue was NT$4,605 million, a decrease of 1.7% from Q4 2022. Gross margin was 12.4%, down 210 basis points from Q4 2022. Net earnings increased 27% to NT$0.28 per share compared to NT$0.22 in Q4 2022 [5][9][10] - Overall utilization rate increased to 52% in Q1 2023, with assembly utilization at 42% and testing average at 55% [5] - Net profit attributable to the company was NT$202 million in Q1, reflecting a 30.7% increase compared to Q4 2022 [11] Business Line Data and Key Metrics Changes - Assembly represented 23.4% of Q1 revenue, mixed-signal and memory testing around 22.3%, and wafer bumping approximately 19.6% [5] - DDIC products accounted for 35% of revenue, with gold bumping at 18%. Memory products represented 36.3% of total revenue, down 11.1% from Q4 2022 [6] - Revenue from DRAM and SRAM was about 15%, while mixed-signal products contributed around 10.8% [6] Market Data and Key Metrics Changes - Total revenue from automotive and industrial markets represented 23.3% of Q1 revenue, increasing by 10.8%. Smartphones and TVs accounted for 29% and 17% of revenue, respectively [7] - TDDI revenue increased about 15%, representing around 17% of Q1 DDIC revenue, while OLED accounted for about 9% [7] Company Strategy and Development Direction - The company expects Q1 to be the bottom, with gradual recovery anticipated throughout 2023, despite ongoing macroeconomic pressures [15] - A cautious approach to capital expenditures is planned, focusing on investments in green energy, AI, and automation [16] - The board approved a dividend of NT$2.3 per common share, pending shareholder approval, reflecting the company's strong market position and commitment to shareholder value [16] Management's Comments on Operating Environment and Future Outlook - Management noted that while there are headwinds from inflation and inventory adjustments, there are signs of demand recovery in specific areas, particularly in automotive panels and TDDI [15] - Memory product recovery is expected to lag behind DDIC and mixed-signal products, with a more noticeable rebound anticipated starting in Q3 [15][27] Other Important Information - Total assets at the end of Q1 2023 were NT$45,710 million, with total liabilities at NT$20,663 million and total equity at NT$25,047 million [12] - Cash and cash equivalents increased to NT$11,736 million, with a net free cash inflow of NT$1,033 million for Q1 2023 [13] Q&A Session Summary Question: Impact of lower gross margin in Q1 - Management indicated that March revenue grew about 28% month-over-month, but negative factors still affected gross margin, including a weaker U.S. dollar [18][19] Question: Tax rate and investment tax credit - The average tax rate is expected to be between 19% to 21%, influenced by unrealized items and investment tax credits [20] Question: Performance of smart mobile segment - Encouraging signs were noted in TDDI and OLED demand, particularly from the repair market [21][22] Question: Causes for lower gross margin - Increased gold consumption in gold bumping led to higher raw material costs, affecting gross margin [23] Question: Growth expectations for Q2 - Significant growth in DDIC revenue is expected due to reduced wafer bank and new orders from customers [25][26] Question: Visibility for memory segment recovery - Recovery in the memory segment is anticipated to be more evident starting in Q3, with NOR, NAND, and niche DRAM expected to perform better than commodity DRAM [27]

Revenue Performance - Revenue from Taiwanese customers accounted for 79% of total revenue in 2022, with a total revenue of NT$23,517.1 million (US$765.3 million) for the same year[264][281]. - Revenue decreased by NT$3,883 million, or 14%, to NT$23,517 million (US$765 million) in 2022 from NT$27,400 million in 2021[283]. - Revenue from testing services decreased by NT$655 million, or 11%, to NT$5,244 million (US$171 million) in 2022 from NT$5,899 million in 2021[284]. Profitability - Gross profit for 2022 was NT$4,912.1 million (US$159.9 million), with a gross profit margin of 20.9%, down from 26.5% in 2021[272][281]. - Gross profit decreased to NT$4,912 million (US$160 million) in 2022 from NT$7,254 million in 2021, with a gross margin of 20.9% in 2022 compared to 26.5% in 2021[285]. - Profit for the year attributable to equity holders was NT$3,440 million (US$112 million) in 2022, a decrease from NT$4,937 million in 2021[279]. - Profit before income tax decreased by 33% to NT$4,028 million (US$131 million) in 2022 from NT$6,036 million in 2021[292]. - Non-operating income, net increased by NT$338 million, or 71%, to NT$811 million (US$26 million) in 2022 from NT$473 million in 2021[291]. Expenses - Operating expenses for 2022 were NT$1,825.3 million (US$59.4 million), representing 7.8% of total revenue[281]. - Research and development expenses are expected to increase as the company explores new technologies and service offerings[275]. - Research and development expenses increased by NT$19 million, or 2%, to NT$1,158 million (US$38 million) in 2022 from NT$1,139 million in 2021[289]. - The company anticipates an increase in general and administrative expenses as it adds personnel to support business growth[274]. Capacity Utilization - Average capacity utilization rates for testing of memory and logic/mixed-signal semiconductors decreased to 66% in 2022 from 83% in 2021, while assembly rates dropped to 62% from 85%[266]. Cash Flow and Financial Position - Cash and cash equivalents as of December 31, 2022, were NT$9,897 million (US$322 million)[295]. - Total contractual cash obligations amounted to NT$17,466 million (US$570 million) as of December 31, 2022[298]. - The company has used NT$15,236 million (US$496 million) of the NT$23.73 billion (US$772 million) credit line obtained for investment projects[297]. - Net cash generated from operating activities amounted to NT$8,616 million (US$280 million) in 2022, an increase from NT$7,320 million in 2021[301]. - Net cash used in investing activities was NT$5,062 million (US$165 million) in 2022, down from NT$6,015 million in 2021, primarily due to reduced payments for property, plant, and equipment[302]. - Net cash generated from financing activities was NT$417 million (US$14 million) in 2022, compared to NT$494 million in 2021[303]. - As of December 31, 2022, long-term bank loans totaled NT$13,968 million (US$455 million), with NT$10,762 million (US$350 million) collateralized by land, buildings, and equipment[305]. - The company had no short-term loans outstanding as of December 31, 2022[309]. - The company believes its current cash and cash equivalents, cash flows from operations, and available credit facilities will be sufficient to meet capital needs for the next year[310]. Compliance and Financial Health - The company complied with financial covenants requiring a current assets to current liabilities ratio above 1:1 and total indebtedness to shareholders' equity ratio below 1.5:1 from 2018 to 2022[306]. - Tax credits resulted in tax savings of approximately NT$12 million (US$390 thousand) in 2022, up from NT$9 million in 2021[314].

[FORM 6-K Filing Information](index=1&type=section&id=FORM%206-K%20Filing%20Information) This section details the Form 6-K filing's purpose and registrant information for ChipMOS TECHNOLOGIES INC [Purpose of Filing](index=1&type=section&id=Purpose%20of%20Filing) This Form 6-K report announces differences in consolidated financial statements under IFRSs and Taiwan IFRSs for the year ended December 31, 2022 - The report is filed for the month of **April 2023**[2](index=2&type=chunk) - The purpose is to announce differences for consolidated financial statements prepared in accordance with IFRSs and Taiwan IFRSs for the year ended **December 31, 2022**[4](index=4&type=chunk) [Registrant Details](index=1&type=section&id=Registrant%20Details) The registrant is ChipMOS TECHNOLOGIES INC., a foreign private issuer, filing under Form 20-F - Registrant: **ChipMOS TECHNOLOGIES INC.**[2](index=2&type=chunk) - Filing Type: **Form 20-F**[2](index=2&type=chunk) [Announcement of Financial Statement Differences (IFRS vs. Taiwan IFRS)](index=3&type=section&id=Announcement%20of%20Financial%20Statement%20Differences%20(IFRS%20vs.%20Taiwan%20IFRS)) This section compares 2022 financial results under Taiwan IFRSs and IFRSs, highlighting major differences [Taiwan IFRS Consolidated Financial Results (Year Ended Dec 31, 2022)](index=3&type=section&id=Taiwan%20IFRS%20Consolidated%20Financial%20Results%20(Year%20Ended%20Dec%2031%2C%202022)) This section presents ChipMOS TECHNOLOGIES INC.'s consolidated financial results for 2022 under Taiwan IFRSs, including net profit and EPS Key Financials under Taiwan IFRSs (Year Ended Dec 31, 2022) | Metric | Amount (NT$ Thousand) | | :---------------------------------------------- | :-------------------- | | Consolidated Net Profit (attributable to equity holders) | 3,371,974 | | Total Comprehensive Income (attributable to equity holders) | 3,553,028 | | Basic Earnings Per Share (NT$) | 4.64 | | Diluted Earnings Per Share (NT$) | 4.54 | | Total Consolidated Liabilities | 20,131,012 | | Equity (attributable to equity holders) | 24,811,933 | [IFRS Consolidated Financial Results (Year Ended Dec 31, 2022)](index=3&type=section&id=IFRS%20Consolidated%20Financial%20Results%20(Year%20Ended%20Dec%2031%2C%202022)) This section presents ChipMOS TECHNOLOGIES INC.'s consolidated financial results for 2022 under IFRSs, including net profit and EPS Key Financials under IFRSs (Year Ended Dec 31, 2022) | Metric | Amount (NT$ Thousand) | | :---------------------------------------------- | :-------------------- | | Consolidated Net Profit (attributable to equity holders) | 3,439,697 | | Total Comprehensive Income (attributable to equity holders) | 3,624,026 | | Basic Earnings Per Share (NT$) | 4.73 | | Diluted Earnings Per Share (NT$) | 4.63 | | Total Consolidated Liabilities | 20,303,685 | | Equity (attributable to equity holders) | 24,639,260 | [Major Differences Between IFRS and Taiwan IFRS](index=3&type=section&id=Major%20Differences%20Between%20IFRS%20and%20Taiwan%20IFRS) Primary differences stem from income tax recognition on unappropriated retained earnings and cumulative effects from prior years - Differences are primarily due to the timing of the recognition of the **5% income tax on unappropriated retained earnings**[4](index=4&type=chunk) - Differences also include **accumulated effects carried over from prior years**[4](index=4&type=chunk) [Additional Information](index=3&type=section&id=Additional%20Information) Further details on these financial statements and differences are available in the Company's Investor Relations section - More details are available in the **Investor Relations section** on the Company's website[4](index=4&type=chunk) [SIGNATURES](index=2&type=section&id=SIGNATURES) This section confirms the official authorization and signing of the report by the company's designated officer [Authorization and Signing](index=2&type=section&id=Authorization%20and%20Signing) The report was duly authorized and signed by S. J. Cheng, Chairman & President of ChipMOS TECHNOLOGIES INC., on April 13, 2023 - The report was signed by **S. J. Cheng, Chairman & President**[3](index=3&type=chunk) - The signing date was **April 13, 2023**[3](index=3&type=chunk)

ChipMOS TECHNOLOGIES INC (NASDAQ:IMOS) Q4 2022 Earnings Conference Call February 23, 2023 2:00 AM ET Company Participants G.S. Shen - Investor Relations S.J. Cheng - Chairman and President Silvia Su - Vice President, Finance and Accounting Management Jesse Huang - Spokesperson and Senior Vice President-Strategy and Investor Relations Conference Call Participants Angela Dai - Credit Suisse Operator Greetings, and welcome to the ChipMOS Fourth Quarter and Full Year 2022 Results Conference Call. [Operator Inst ...

ChipMOS Technologies (NASDAQ:IMOS) Q3 2022 Earnings Conference Call November 3, 2022 3:00 AM ET Company Participants G.S. Shen - Investor Relations S.J. Cheng - Chairman and President Silvia Su - Vice President, Finance and Accounting Management Jesse Huang - Spokesperson and Senior Vice President-Strategy and Investor Relations Conference Call Participants Jerry Su - Credit Suisse Stanley Wang - SinoPack Securities Operator Greetings, and welcome to the ChipMOS Third Quarter 2022 Results Conference Call. A ...