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ChipMOS(IMOS) - 2022 Q4 - Annual Report

FORM 6-K Filing Information This section details the Form 6-K filing's purpose and registrant information for ChipMOS TECHNOLOGIES INC Purpose of Filing 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 20232 - The purpose is to announce differences for consolidated financial statements prepared in accordance with IFRSs and Taiwan IFRSs for the year ended December 31, 20224 Registrant Details The registrant is ChipMOS TECHNOLOGIES INC., a foreign private issuer, filing under Form 20-F - Registrant: ChipMOS TECHNOLOGIES INC.2 - Filing Type: Form 20-F2 Announcement of Financial Statement Differences (IFRS vs. Taiwan IFRS) This section compares 2022 financial results under Taiwan IFRSs and IFRSs, highlighting major differences Taiwan IFRS Consolidated Financial Results (Year Ended Dec 31, 2022) 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) 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 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 earnings4 - Differences also include accumulated effects carried over from prior years4 Additional Information 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 website4 SIGNATURES This section confirms the official authorization and signing of the report by the company's designated officer Authorization and Signing 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 & President3 - The signing date was April 13, 20233