ChipMOS TECHNOLOGIES INC. (IMOS) Key Metrics

NASDAQ: IMOSValuation, returns, debt and efficiency ratios over 10 years.

IMOS key metrics, 2016–2025

Fiscal year ended December 31, 2025 · New Taiwan dollars

IMOS returns How much profit the business earns on the capital it uses.

Return on equity−3.7 pts
2.0%
2025 · hover or tap a bar for each year
2016: 9.2% (−1.0 pts)2017: 17.6% (+8.5 pts)2018: 7.3% (−10.3 pts)2019: 13.3% (+6.0 pts)2020: 11.8% (−1.6 pts)2021: 22.0% (+10.2 pts)2022: 14.1% (−7.9 pts)2023: 7.9% (−6.1 pts)2024: 5.8% (−2.2 pts)2025: 2.0% (−3.7 pts)
20162025
Return on invested capital−1.1 pts
3.0%
2025 · hover or tap a bar for each year
2016: 9.9% (−0.8 pts)2017: 7.1% (−2.8 pts)2018: 7.1% (0.0 pts)2019: 8.6% (+1.4 pts)2020: 11.5% (+2.9 pts)2021: 16.8% (+5.3 pts)2022: 9.3% (−7.4 pts)2023: 5.7% (−3.6 pts)2024: 4.2% (−1.5 pts)2025: 3.0% (−1.1 pts)
20162025
Return on assets−2.0 pts
1.1%
2025 · hover or tap a bar for each year
2016: 5.3% (−1.1 pts)2017: 9.4% (+4.1 pts)2018: 4.0% (−5.4 pts)2019: 7.4% (+3.4 pts)2020: 6.9% (−0.6 pts)2021: 12.7% (+5.9 pts)2022: 7.9% (−4.9 pts)2023: 4.3% (−3.5 pts)2024: 3.1% (−1.2 pts)2025: 1.1% (−2.0 pts)
20162025
Free cash flow margin−3.2 pts
0.5%
2025 · hover or tap a bar for each year
2016: −5.0% (−10.7 pts)2017: 1.9% (+6.9 pts)2018: −0.1% (−2.0 pts)2019: −25.8% (−25.6 pts)2020: 8.6% (+34.4 pts)2021: 5.2% (−3.4 pts)2022: 16.7% (+11.4 pts)2023: 16.5% (−0.1 pts)2024: 3.8% (−12.8 pts)2025: 0.5% (−3.2 pts)
20162025
Cash conversion (OCF / net income)+94.8%
8.04
2025 · hover or tap a bar for each year
2016: 2.08 (−20.4%)2017: 1.57 (−24.4%)2018: 3.11 (+98.3%)2019: 0.08 (−97.4%)2020: 2.50 (+3,025.7%)2021: 1.48 (−40.6%)2022: 2.50 (+69.0%)2023: 3.36 (+34.1%)2024: 4.13 (+22.9%)2025: 8.04 (+94.8%)
20162025
Asset turnover+7.0%
0.53
2025 · hover or tap a bar for each year
2016: 0.57 (−5.0%)2017: 0.56 (−2.8%)2018: 0.56 (+0.2%)2019: 0.60 (+8.3%)2020: 0.66 (+10.0%)2021: 0.71 (+6.5%)2022: 0.54 (−23.8%)2023: 0.47 (−12.8%)2024: 0.50 (+5.8%)2025: 0.53 (+7.0%)
20162025

IMOS returns on capital

ROEROICROA

Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.

IMOS debt vs cash

Total debtCash & short-term investments

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

IMOS cash returned to shareholders

DividendsBuybacksFree cash flow

IMOS key metrics in New Taiwan dollars

2016–2025
2025202420232022202120202019201820172016
Returns & profitability
Return on equity (ROE)2.0%5.8%7.9%14.1%22.0%11.8%13.3%7.3%17.6%9.2%
Return on invested capital (ROIC)3.0%4.2%5.7%9.3%16.8%11.5%8.6%7.1%7.1%9.9%
Return on assets (ROA)1.1%3.1%4.3%7.9%12.7%6.9%7.4%4.0%9.4%5.3%
Return on tangible assets1.1%3.2%4.3%7.7%11.6%6.8%7.3%4.0%10.4%6.3%
Free cash flow margin0.5%3.8%16.5%16.7%5.2%8.6%−25.8%−0.1%1.9%−5.0%
Income quality (OCF / net income)8.044.133.362.501.482.500.083.111.572.08
Financial health
Total debtNT$16.33BNT$15.15BNT$15.98BNT$14.89BNT$11.00BNT$8.60BNT$9.73BNT$9.81BNT$10.64BNT$10.79B
Cash & short-term investmentsNT$14.90BNT$15.27BNT$12.40BNT$10.00BNT$5.94BNT$4.32BNT$4.87BNT$4.81BNT$8.04BNT$7.57B
Net debtNT$1.42B−NT$110.2MNT$3.58BNT$4.89BNT$5.06BNT$4.28BNT$4.86BNT$5.00BNT$2.61BNT$3.22B
Debt / equity0.680.600.640.600.460.410.500.540.590.66
Debt / assets0.360.330.350.330.260.250.280.300.320.34
Net debt / EBITDA0.24−0.020.490.550.470.590.700.940.560.63
Current ratio2.402.733.422.902.232.202.402.272.053.60
Quick ratio2.082.423.072.391.791.822.041.931.773.20
Interest coverage3.04.67.222.642.4612.4421.411.010.313.8
Working capitalNT$14.68BNT$14.97BNT$17.81BNT$12.02BNT$9.08BNT$6.74BNT$6.86BNT$6.65BNT$7.26BNT$12.21B
Invested capitalNT$25.43BNT$24.96BNT$28.44BNT$29.70BNT$29.20BNT$25.12BNT$24.51BNT$23.02BNT$20.73BNT$19.47B
Tangible asset valueNT$24.01BNT$25.07BNT$24.85BNT$24.81BNT$24.12BNT$20.81BNT$19.65BNT$18.02BNT$13.94BNT$12.05B
Net current asset valueNT$3.80BNT$3.34BNT$3.85B−NT$1.78B−NT$1.90B−NT$1.89B−NT$2.89B−NT$3.22B−NT$938.0MNT$1.85B
Capital allocation
Dividends paidNT$877.5MNT$1.31BNT$1.67BNT$3.13BNT$1.60BNT$1.31BNT$872.7MNT$256.8MNT$257.0MNT$1.79B
Share buybacks (net)NT$949.0MNT$0NT$0———NT$0NT$1.28BNT$599.7MNT$1.01B
Dividend payout ratio176.3%90.9%85.0%90.9%32.4%55.0%34.8%19.4%8.5%105.0%
Dividends + buybacks / free cash flow—152.3%47.3%79.8%111.2%66.1%——250.5%—
Capex / revenue16.1%22.4%14.4%20.0%21.5%17.2%26.8%22.5%24.6%24.3%
Capex / operating cash flow96.7%85.5%46.5%54.5%80.4%66.7%2,714.9%100.6%92.8%126.0%
Capex / depreciation0.761.050.640.991.270.951.461.231.521.38
Stock-based compensation / revenue0.2%0.0%0.0%—0.0%0.0%0.0%0.2%0.7%1.9%
R&D / revenue4.5%5.1%5.1%4.9%4.2%4.4%5.0%5.1%5.5%4.6%
SG&A / revenue2.5%2.1%2.3%2.3%2.2%2.3%2.4%2.6%3.6%4.5%
Efficiency
Days sales outstanding91.189.489.589.383.381.085.389.583.079.7
Days of inventory on hand51.548.659.263.048.139.339.445.047.343.9
Days payables outstanding15.913.713.815.418.028.027.016.118.819.0
Cash conversion cycle (days)126.7124.3134.9136.8113.492.297.7118.4111.4104.6
Receivables turnover4.004.084.084.094.384.514.284.084.404.58
Payables turnover22.9826.6126.4523.6520.3313.0213.5122.7019.4319.23
Inventory turnover7.097.516.165.807.599.299.268.127.728.32
Asset turnover0.530.500.470.540.710.660.600.560.560.57
Average receivablesNT$6.01BNT$5.56BNT$5.24BNT$5.75BNT$6.25BNT$5.10BNT$4.75BNT$4.53BNT$4.08BNT$4.02B
Average payablesNT$933.8MNT$742.2MNT$673.2MNT$786.7MNT$991.1MNT$1.38BNT$1.21BNT$662.9MNT$756.6MNT$766.8M
Average inventoryNT$3.03BNT$2.63BNT$2.89BNT$3.21BNT$2.65BNT$1.93BNT$1.77BNT$1.85BNT$1.90BNT$1.77B
Intangibles / total assets0.0%0.0%0.0%0.0%0.1%0.1%0.0%0.0%12.6%13.4%

Computed from IMOS's annual financial statements (latest annual report filed April 14, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in New Taiwan dollars; data from EODHD. Averages use the opening and closing balance of each year.

IMOS valuation and financial ratios

ChipMOS TECHNOLOGIES INC. earned a return on equity of 2.0% and a return on invested capital of 3.0% in fiscal 2025. It ended the year with NT$16.3 billion of debt and NT$14.9 billion in cash and short-term investments, net debt of NT$1.4 billion. It returned NT$1.8 billion to shareholders: NT$877.5 million in dividends and NT$949.0 million in share buybacks.

See the IMOS income statement, the IMOS chart for price history, or the IMOS stock overview for the latest quote and news.

IMOS key metrics FAQ

What is ChipMOS TECHNOLOGIES INC.'s return on equity?

ChipMOS TECHNOLOGIES INC.'s return on equity (ROE) was 2.0% in fiscal 2025: net income of NT$497.8 million on average shareholders' equity of NT$24.5 billion.

What is ChipMOS TECHNOLOGIES INC.'s ROIC?

ChipMOS TECHNOLOGIES INC.'s return on invested capital was 3.0% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.

How much debt does ChipMOS TECHNOLOGIES INC. have?

ChipMOS TECHNOLOGIES INC. had total debt of NT$16.3 billion at the end of fiscal 2025, a debt-to-equity ratio of 0.68 and NT$1.4 billion of net debt (0.24 times EBITDA).

Does ChipMOS TECHNOLOGIES INC. buy back its shares?

Yes. ChipMOS TECHNOLOGIES INC. spent NT$949.0 million on net share repurchases in fiscal 2025.

What is ChipMOS TECHNOLOGIES INC.'s current ratio?

ChipMOS TECHNOLOGIES INC.'s current ratio was 2.40 at the end of fiscal 2025: current assets were 2.40 times current liabilities.

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