ChipMOS TECHNOLOGIES INC. (IMOS) Balance Sheet

NASDAQ: IMOSAssets, liabilities, debt and equity over 10 years.

IMOS balance sheet, 2025

December 31, 2025 · New Taiwan dollars

NT$45.35B assets = NT$21.34B liabilities + NT$24.01B equity

What it ownsNT$45.35BCash & ST investments: NT$14.90B (32.9%)Cash & ST investmentsNT$14.90B · 33%Receivables: NT$6.61B (14.6%)ReceivablesNT$6.61B · 15%Inventory: NT$3.36B (7.4%)Inventory NT$3.36BOther current: NT$275.3M (0.6%)PP&E: NT$19.51B (43.0%)PP&ENT$19.51B · 43%LT investments: NT$325.4M (0.7%)Other non-current: NT$365.2M (0.8%)=How it is financedNT$45.35BCurrent liabilities: NT$10.47B (23.1%)Current liabilitiesNT$10.47B · 23%Long-term debt: NT$9.87B (21.8%)Long-term debtNT$9.87B · 22%Other LT liabilities: NT$1.01B (2.2%)Shareholders’ equity: NT$24.01B (52.9%)Shareholders’ equityNT$24.01B · 53%

Both columns are drawn to the same scale: what IMOS owns equals what it owes plus shareholders’ equity. Hover a block for its value.

IMOS financial health

Current ratio2.40
Comfortable · current assets cover current liabilities 2.40×
Debt / equity0.68
Moderate leverage · NT$0.68 of debt for each $1 of equity
Equity / assets52.9%
Equity-funded · of assets funded by shareholders
Cash / debt91.3%
Partial cover · cash & short-term investments vs total debt
Goodwill & intangibles0.0%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

IMOS balance sheet trends, 2016–2025

MetricTrendThenLatestChange
Total assetsNT$31.30B2016NT$45.35B2025+4.2%/yr
Total liabilitiesNT$15.05B2016NT$21.34B2025+4.0%/yr
Shareholders’ equityNT$16.25B2016NT$24.01B2025+4.4%/yr
Cash & short-term investmentsNT$7.57B2016NT$14.90B2025+7.8%/yr
Total debtNT$10.79B2016NT$16.33B2025+4.7%/yr
Net cash (debt)−NT$3.22B2016−NT$1.42B2025+NT$1.8B
Working capitalNT$12.21B2016NT$14.68B2025+NT$2.5B
Current ratio3.6020162.402025−1.20
Debt / equity0.6620160.682025+0.02
Shares outstanding43.3M201635.4M2025−2.2%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

IMOS assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

IMOS liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

IMOS debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

IMOS balance sheet in New Taiwan dollars

2025202420232022202120202019201820172016
Assets
Cash & short-term investmentsNT$14.90BNT$15.27BNT$12.40BNT$10.00BNT$5.94BNT$4.32BNT$4.87BNT$4.81BNT$8.04BNT$7.57B
Cash & equivalentsNT$14.86BNT$15.22BNT$12.35BNT$9.90BNT$5.91BNT$4.11BNT$4.70BNT$4.64BNT$8.04BNT$7.57B
Short-term investmentsNT$46.0MNT$46.1MNT$41.1MNT$98.7MNT$29.2MNT$206.5MNT$169.0MNT$169.2MNT$0NT$1.6M
ReceivablesNT$6.61BNT$5.41BNT$5.71BNT$4.76BNT$6.75BNT$5.75BNT$4.45BNT$5.05BNT$4.02BNT$4.14B
InventoryNT$3.36BNT$2.69BNT$2.57BNT$3.21BNT$3.21BNT$2.10BNT$1.77BNT$1.78BNT$1.93BNT$1.88B
Other current assetsNT$275.3MNT$275.9MNT$4.49BNT$383.5MNT$597.2MNT$180.1MNT$666.9MNT$250.4MNT$220.3MNT$3.30B
Total current assetsNT$25.15BNT$23.64BNT$25.16BNT$18.35BNT$16.49BNT$12.36BNT$11.76BNT$11.89BNT$14.20BNT$16.90B
Property, plant & equipment (net)NT$19.51BNT$21.02BNT$20.18BNT$21.35BNT$20.95BNT$18.85BNT$18.67BNT$16.82BNT$15.27BNT$13.50B
Goodwill & intangible assetsNT$0NT$0NT$0NT$0NT$21.3MNT$21.2MNT$0NT$0NT$4.18BNT$4.20B
Long-term investmentsNT$325.4MNT$423.2MNT$410.9MNT$4.69BNT$4.28BNT$3.54BNT$3.53BNT$4.15BNT$3.52BNT$379.3M
Other non-current assetsNT$365.2MNT$289.8MNT$412.0MNT$554.1MNT$784.1MNT$305.7MNT$351.2MNT$277.3MNT$0NT$0
Total assetsNT$45.35BNT$45.38BNT$46.16BNT$44.94BNT$42.52BNT$35.08BNT$34.31BNT$33.13BNT$33.26BNT$31.30B
Liabilities
Accounts payableNT$1.17BNT$699.0MNT$785.4MNT$560.9MNT$1.01BNT$969.7MNT$1.79BNT$637.6MNT$688.2MNT$825.1M
Short-term debtNT$5.72BNT$3.90BNT$2.52BNT$1.68BNT$948.4MNT$880.9MNT$773.0MNT$765.2MNT$3.12BNT$1.07B
Deferred revenue—−NT$773,000NT$85.6M—NT$5.20BNT$10.8MNT$2.2MNT$2.4MNT$5.2MNT$1.3M
Total current liabilitiesNT$10.47BNT$8.67BNT$7.35BNT$6.33BNT$7.41BNT$5.62BNT$4.90BNT$5.24BNT$6.94BNT$4.69B
Long-term debtNT$9.87BNT$10.43BNT$12.65BNT$12.44BNT$9.37BNT$6.99BNT$8.96BNT$9.04BNT$7.52BNT$9.72B
Lease obligationsNT$854.9MNT$1.06BNT$1.07BNT$920.4MNT$851.3MNT$870.5MNT$693.0MNT$17.8MNT$29.8MNT$40.6M
Other long-term liabilitiesNT$1.01BNT$1.20BNT$1.31BNT$1.36BNT$1.60BNT$1.64BNT$791.4MNT$830.6MNT$679.1MNT$640.9M
Total liabilitiesNT$21.34BNT$20.31BNT$21.31BNT$20.13BNT$18.38BNT$14.25BNT$14.65BNT$15.11BNT$15.14BNT$15.05B
Shareholders' equity
Common stock & paid-in capitalNT$7.05BNT$7.27BNT$7.27BNT$7.27BNT$7.27BNT$7.27BNT$7.27BNT$7.53BNT$8.86BNT$8.87B
Retained earnings (deficit)NT$11.06BNT$11.62BNT$11.46BNT$11.23BNT$10.59BNT$7.36BNT$6.34BNT$5.07BNT$3.98BNT$1.40B
Treasury stock——————NT$0−NT$962.5M−NT$1.01B−NT$1.01B
Accumulated other comprehensive incomeNT$150.7MNT$114.7MNT$53.2MNT$241.2MNT$221.8MNT$143.6MNT$1.56BNT$119.7MNT$11.7MNT$98.0M
Minority interest——————NT$0NT$0NT$0NT$0
Total shareholders' equityNT$24.01BNT$25.07BNT$24.85BNT$24.81BNT$24.14BNT$20.83BNT$19.65BNT$18.02BNT$18.12BNT$16.25B
Key figures
Total debtNT$16.33BNT$15.15BNT$15.98BNT$14.89BNT$11.00BNT$8.60BNT$9.73BNT$9.81BNT$10.64BNT$10.79B
Net cash (debt)−NT$1.42BNT$110.2M−NT$3.58B−NT$4.89B−NT$5.06B−NT$4.28B−NT$4.86B−NT$5.00B−NT$2.61B−NT$3.22B
Working capitalNT$14.68BNT$14.97BNT$17.81BNT$12.02BNT$9.08BNT$6.74BNT$6.86BNT$6.65BNT$7.26BNT$12.21B
Tangible book valueNT$24.01BNT$25.07BNT$24.85BNT$24.81BNT$24.12BNT$20.81BNT$19.65BNT$18.02BNT$13.94BNT$12.05B
Shares outstanding35.4M36.7M36.7M37.1M37.1M36.8M737.1M40.7M36.8M43.3M
Current ratio2.402.733.422.902.232.202.402.272.053.60
Quick ratio2.062.382.462.331.711.791.901.881.742.50
Debt / equity0.680.600.640.600.460.410.500.540.590.66
Equity / assets52.9%55.3%53.8%55.2%56.8%59.4%57.3%54.4%54.5%51.9%

Quarterly columns are labeled by the month the quarter ended. Figures in New Taiwan dollars as reported (latest annual report filed April 14, 2026); data from EODHD.

IMOS financial position

At the end of fiscal 2025 (December 31, 2025), ChipMOS TECHNOLOGIES INC. had total assets of NT$45.4 billion (down 0.1% from a year earlier), total liabilities of NT$21.3 billion and shareholders' equity of NT$24.0 billion. It held NT$14.9 billion in cash and short-term investments against NT$16.3 billion of debt, net debt of NT$1.4 billion. Its current ratio was 2.40. In the latest quarter (ended June 30, 2026) total assets were NT$47.0 billion and equity NT$24.9 billion.

Related: IMOS income statement, IMOS cash flow statement, IMOS key metrics. See the IMOS stock overview for the latest quote and news.

IMOS balance sheet FAQ

What are ChipMOS TECHNOLOGIES INC.'s total assets?

ChipMOS TECHNOLOGIES INC. reported total assets of NT$45.4 billion at the end of fiscal 2025 (December 31, 2025), compared with NT$45.4 billion a year earlier.

How much debt does ChipMOS TECHNOLOGIES INC. have?

ChipMOS TECHNOLOGIES INC. had NT$16.3 billion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.68.

How much cash does ChipMOS TECHNOLOGIES INC. have?

ChipMOS TECHNOLOGIES INC. held NT$14.9 billion in cash and short-term investments at the end of fiscal 2025; with NT$16.3 billion of debt that is net debt of NT$1.4 billion.

What is ChipMOS TECHNOLOGIES INC.'s book value?

ChipMOS TECHNOLOGIES INC.'s shareholders' equity (book value) was NT$24.0 billion at the end of fiscal 2025.

What is ChipMOS TECHNOLOGIES INC.'s current ratio?

ChipMOS TECHNOLOGIES INC. had current assets of NT$25.1 billion and current liabilities of NT$10.5 billion, a current ratio of 2.40 (it can cover its short-term obligations).

Semiconductors: balance sheet