Core Viewpoint - ChipMOS Technologies (IMOS) has faced significant challenges over the past year, with a gradual decline in earnings culminating in a difficult financial situation [1]. Company Summary - ChipMOS Technologies is a provider of outsourced semiconductor assembly and test (OSAT) services to the semiconductor industry [1]. - The company has experienced a downturn in earnings over the last 12 months, indicating potential operational or market challenges [1].