ChipMOS(IMOS) - 2023 Q4 - Annual Report

Filing Information This section details the filing of ChipMOS TECHNOLOGIES INC.'s Form 6-K report for April 2024, signed on April 11, 2024 - The registrant, ChipMOS TECHNOLOGIES INC., filed a Form 6-K report for April 2024[1] - The report was duly signed and authorized on April 11, 2024[2] Reconciliation of Financial Statements for FY 2023 This section reconciles consolidated financial statements for FY 2023 between IFRS and Taiwan IFRSs, primarily due to income tax recognition timing - The announcement discloses differences between consolidated financial statements prepared under IFRSs and Taiwan IFRSs for the fiscal year ended December 31, 2023[3] Comparison of FY 2023 Financial Results (IFRS vs. Taiwan IFRS) | Metric | Taiwan IFRS (NT$ thousands) | IFRS (NT$ thousands) | | :--- | :--- | :--- | | For the year ended Dec 31, 2023 | | | | Net Profit (attributable to equity holders) | 1,893,428 | 1,967,565 | | Total Comprehensive Income (attributable to equity holders) | 1,714,371 | 1,796,589 | | Basic EPS (NT$) | 2.60 | 2.71 | | Diluted EPS (NT$) | 2.58 | 2.68 | | As of Dec 31, 2023 | | | | Total Consolidated Liabilities | 21,306,832 | 21,397,287 | | Equity (attributable to equity holders) | 24,853,652 | 24,763,197 | - The main cause for the differences is the timing of recognizing the 5% income tax on unappropriated retained earnings and cumulative effects from previous years[4]