ChipMOS TECHNOLOGIES Inc. (IMOS) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q2'21 | Q3'20 | Q2'20 | Q1'20 |
|---|
| Total Current Assets | 24.33B | 25.08B | 23.07B | 23.15B | 22.23B | 23.64B | 23.95B | 25.11B | 24.94B | 25.16B | 20.08B | 659.19M | 643.78M | 18.35B | 504.19M | 571.11M | 14.7B | 12.32B | 13.16B | 513.97M |
| Cash & Short-Term Investments | 12.48B | 14.94B | 13.09B | 13.76B | 13.68B | 15.33B | 13.9B | 14.77B | 12.26B | 12.44B | 11.36B | 399.7M | 393.58M | 10.12B | 239.12M | 250.68M | 0 | 0 | 5.92B | 259.01M |
| Cash Only | 12.38B | 14.82B | 12.98B | 13.66B | 13.57B | 15.22B | 13.78B | 14.65B | 12.16B | 12.35B | 11.31B | 394.71M | 385.44M | 9.9B | 235.23M | 244.49M | 0 | 0 | 5.57B | 248.41M |
| Short-Term Investments | 98.43M | 118.78M | 112.46M | 41.84M | 46.97M | 115.05M | 120.69M | 116.16M | 97.66M | 83.8M | 46.69M | 4.99M | 8.14M | 226.96M | 3.89M | 6.18M | 0 | 0 | 342.82M | 10.6M |
| Accounts Receivable | 7.2B | 6.67B | 6.56B | 6.04B | 5.64B | 5.49B | 7.18B | 7.44B | 5.66B | 5.76B | 5.9B | 165.14M | 151.01M | 4.89B | 157.68M | 212.38M | 0 | 0 | 4.88B | 174.48M |
| Days Sales Outstanding | 2.85K | 91.49 | 94.4 | 92.64 | 90.46 | 107.91 | 110.85 | 3.32K | 95.85 | 93.68 | 50.03 | 2.64 | 49.31 | 49.6 | 3.24 | 11.31 | - | - | 42.37 | 37.7 |
| Inventory | 4.52B | 3.35B | 3.3B | 3.18B | 2.72B | 2.69B | 2.76B | 2.8B | 2.61B | 2.57B | 2.7B | 91.14M | 94.9M | 3.21B | 103.9M | 104.23M | 0 | 0 | 2.31B | 76.68M |
| Days Inventory Outstanding | 1.87K | 53.63 | 55.41 | 50.12 | 48.58 | 51.35 | 48.94 | 1.59K | 50.65 | 53.01 | 27.4 | 1.88 | 36.86 | 38.05 | 2.16 | 7.44 | - | - | 25.28 | 19.44 |
| Other Current Assets | 64 | 31 | 0 | 56.59M | 57.74M | 0 | 0 | 0 | 4.28B | 4.28B | 0 | 0 | 0 | 0 | 0 | 0 | 14.7B | 12.32B | 0 | 0 |
| Total Non-Current Assets | 20.49B | 20.15B | 19.88B | 20.37B | 20.98B | 21.74B | 21.34B | 20.32B | 20.63B | 21B | 25B | 812.54M | 857.5M | 26.59B | 820.33M | 876.32M | 23.48B | 21.83B | 22.48B | 750.33M |
| Property, Plant & Equipment | 18.85B | 19.46B | 19.14B | 19.61B | 20.31B | 21.02B | 20.44B | 19.47B | 19.79B | 20.18B | 19.85B | 651.6M | 683.73M | 18.83B | 652.18M | 698.56M | 0 | 0 | 18.69B | 625.81M |
| Fixed Asset Turnover | 0.01x | 0.34x | 0.32x | 0.29x | 0.27x | 0.26x | 0.30x | 0.01x | 0.27x | 0.29x | 0.54x | 8.15x | 0.47x | 0.48x | 7.78x | 9.81x | - | - | 0.56x | 0.58x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 496.24M | 367.56M | 379.09M | 385.58M | 429.95M | 423.23M | 521.27M | 478.72M | 422.71M | 448.27M | 4.79B | 150.08M | 157.79M | 4.69B | 147.94M | 151.1M | 0 | 0 | 3.53B | 116.19M |
| Other Non-Current Assets | 1B | 208.35M | 215.07M | 373.7M | 245.27M | 163.55M | 226.43M | 223.39M | 264.19M | 211.27M | 226.32M | 6.38M | 11.48M | 2.91B | 14.58M | 19.73M | 23.48B | 21.83B | 86.59M | 2.63M |
| Total Assets | 44.82B | 45.22B | 42.95B | 43.52B | 43.21B | 45.38B | 45.29B | 45.44B | 45.56B | 46.16B | 45.08B | 1.47B | 1.5B | 44.94B | 1.32B | 1.45B | 38.18B | 34.15B | 35.65B | 1.26B |
| Asset Turnover | 0.00x | 0.15x | 0.14x | 0.13x | 0.12x | 0.12x | 0.13x | 0.00x | 0.12x | 0.13x | 0.24x | 3.66x | 0.20x | 0.20x | 3.79x | 0.35x | 0.19x | 0.16x | 0.29x | 0.31x |
| Asset Growth % | 3.72% | -0.34% | -5.18% | -4.21% | -5.16% | -1.69% | 0.47% | 2987.19% | 2934.94% | 2.71% | 3303.32% | 1.68% | - | - | - | -96.21% | 7.12% | -0.56% | 5.41% | -96.23% |
| Total Current Liabilities | 9.98B | 10.44B | 9.32B | 10.13B | 7.12B | 8.74B | 7.79B | 8.54B | 7.03B | 7.35B | 6.27B | 250.97M | 191.48M | 6.49B | 158.57M | 291.86M | 6.65B | 4.08B | 6.04B | 149.16M |
| Accounts Payable | 1.41B | 1.16B | 1.65B | 1.02B | 781.73M | 2.21B | 798.87M | 855.72M | 848.1M | 784.92M | 759.01M | 22.42M | 18.78M | 1.97B | 28M | 32.53M | 0 | 0 | 1.56B | 27.18M |
| Days Payables Outstanding | 612.93 | 22.72 | 22.83 | 15.29 | 26.81 | 28.29 | 14.57 | 502.13 | 15.99 | 15.52 | 7.66 | 0.42 | 22.14 | 22.9 | 0.63 | 2.32 | - | - | 16.75 | 8.93 |
| Short-Term Debt | 5.86B | 5.7B | 5.49B | 5.49B | 3.52B | 3.67B | 3.35B | 3.24B | 2.92B | 2.26B | 2.53B | 72.37M | 70.51M | 1.52B | 35.24M | 19.94M | 0 | 0 | 748.38M | 26.61M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 1.04B | 1.5B | 464.6M | 0 | 282.45M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.47M | 291.88K |
| Other Current Liabilities | 1.73B | 2.6B | 103.67M | 1.44B | 516.25M | 96.01M | 2.35B | 2.94B | 2.8B | 3.62B | 2.7B | 107.89M | 52.19M | 86.08M | 53.65M | 162.33M | 6.65B | 4.08B | 53.89M | 49.7M |
| Current Ratio | 2.44x | 2.40x | 2.47x | 2.29x | 3.12x | 2.71x | 3.07x | 2.94x | 3.55x | 3.42x | 3.20x | 2.63x | 3.36x | 2.83x | 3.18x | 1.96x | 2.21x | 3.02x | 2.18x | 3.45x |
| Quick Ratio | 1.98x | 2.08x | 2.12x | 1.97x | 2.74x | 2.40x | 2.72x | 2.61x | 3.18x | 3.07x | 2.77x | 2.26x | 2.87x | 2.33x | 2.52x | 1.60x | 2.21x | 3.02x | 1.80x | 2.93x |
| Cash Conversion Cycle | 4.11K | 122.39 | 126.98 | 127.48 | 112.23 | 130.97 | 145.22 | 4.41K | 130.51 | 131.17 | 69.76 | 4.11 | 64.02 | 64.75 | 4.77 | 16.44 | - | - | 50.91 | 48.22 |
| Total Non-Current Liabilities | 10.24B | 10.85B | 10.25B | 10.13B | 11.15B | 11.64B | 12.66B | 12.38B | 13.25B | 13.95B | 14.33B | 455.73M | 487.18M | 13.81B | 393.72M | 355.96M | 8.48B | 9.99B | 10.04B | 443.52M |
| Long-Term Debt | 9.18B | 9.84B | 9.15B | 9.01B | 9.97B | 10.43B | 11.36B | 11.12B | 11.88B | 12.65B | 12.91B | 408.66M | 436.19M | 12.44B | 341.98M | 301.88M | 0 | 0 | 8.46B | 390.7M |
| Capital Lease Obligations | 782.23M | 738.23M | 757.64M | 777.58M | 808.7M | 821.06M | 867.91M | 824.81M | 874.1M | 813.73M | 869.45M | 28.91M | 31.48M | 759.45M | 24.73M | 25.6M | 0 | 0 | 740.07M | 24.9M |
| Deferred Tax Liabilities | 99.49M | 82.45M | 80.51M | 0 | 0 | 93.31M | 86.25M | 90.1M | 129.63M | 122.34M | 162.83M | 5.47M | 6.19M | 201.74M | 7.13M | 7.38M | 0 | 0 | 300.13M | 9.75M |
| Other Non-Current Liabilities | 73.23M | 77.94M | 150.74M | 348.62M | 372.05M | 167.82M | 232.77M | 239.18M | 245.1M | 248.57M | 267.24M | 8.75M | 9.12M | 280.81M | 16.07M | 17.34M | 8.48B | 9.99B | 473.83M | 15.81M |
| Total Liabilities | 20.22B | 21.28B | 19.57B | 20.27B | 18.27B | 20.38B | 20.45B | 20.92B | 20.28B | 21.31B | 20.6B | 706.7M | 678.66M | 20.3B | 552.29M | 647.81M | 15.13B | 14.08B | 16.08B | 592.68M |
| Total Debt | 15.82B | 16.28B | 15.54B | 15.46B | 14.52B | 15.16B | 15.83B | 15.18B | 15.68B | 15.98B | 16.31B | 509.94M | 538.18M | 14.89B | 401.95M | 347.43M | 0 | 0 | 10.01B | 442.21M |
| Net Debt | 3.43B | 1.46B | 2.56B | 1.8B | 955.77M | -63.37M | 2.05B | 524.5M | 3.51B | 3.62B | 5B | 115.22M | 152.74M | 4.99B | 166.72M | 102.93M | 0 | 0 | 4.43B | 193.8M |
| Debt / Equity | 0.64x | 0.68x | 0.66x | 0.66x | 0.58x | 0.61x | 0.64x | 0.62x | 0.62x | 0.64x | 0.67x | 0.67x | 0.65x | 0.60x | 0.52x | 0.43x | - | - | 0.51x | 0.66x |
| Debt / EBITDA | 28.29x | - | 9.50x | 12.49x | 10.71x | 10.92x | 37.27x | 318.86x | 10.70x | 8.90x | 10.03x | 0.30x | 0.39x | 10.37x | 0.26x | 0.14x | - | - | 5.49x | 0.23x |
| Net Debt / EBITDA | 6.14x | - | 1.57x | 1.45x | 0.70x | -0.05x | 4.83x | 11.02x | 2.40x | 2.02x | 3.07x | 0.07x | 0.11x | 3.48x | 0.11x | 0.04x | - | - | 2.43x | 0.10x |
| Interest Coverage | 6.12x | 5.66x | 6.30x | 4.20x | 38.09x | 5.14x | 6.06x | 0.24x | 5.03x | 9.88x | 6.80x | 7.63x | 2.94x | 5.28x | 8.78x | - | - | - | 459.48x | 638.33x |
| Total Equity | 24.6B | 23.94B | 23.37B | 23.26B | 24.94B | 25B | 24.84B | 24.52B | 25.28B | 24.85B | 24.47B | 765.03M | 822.61M | 24.64B | 772.23M | 799.62M | 23.05B | 20.08B | 19.56B | 671.61M |
| Equity Growth % | -1.37% | -4.25% | -5.92% | -5.14% | -1.34% | 0.6% | 1.5% | 3104.6% | 2973.49% | 0.87% | 3069.38% | -4.33% | - | - | - | -96.53% | 17.83% | 4.83% | 4.71% | -96.33% |
| Book Value per Share | 700.98 | 677.00 | 663.58 | 650.95 | 686.02 | 686.72 | 682.20 | 672.95 | 691.06 | 675.42 | 671.17 | 20.97 | 22.38 | 677.61 | 21.15 | 21.85 | 630.85 | 550.49 | 536.44 | 18.38 |
| Total Shareholders' Equity | 24.6B | 23.94B | 23.37B | 23.26B | 24.94B | 25B | 24.84B | 24.52B | 25.28B | 24.85B | 24.47B | 765.03M | 822.61M | 24.64B | 772.23M | 799.62M | 23.05B | 20.08B | 19.56B | 671.61M |
| Common Stock | 7.04B | 7.03B | 7.17B | 7.17B | 7.27B | 7.27B | 7.27B | 7.27B | 7.27B | 7.27B | 7.27B | 233.51M | 238.85M | 7.27B | 229.06M | 244.59M | 0 | 0 | 7.27B | 240.48M |
| Retained Earnings | 8.3B | 7.77B | 7.34B | 10.25B | 11.8B | 8.44B | 8.22B | 7.92B | 8.97B | 8.53B | 8.04B | 239.57M | 291.01M | 8.51B | 262.21M | 257.39M | 0 | 0 | 4.43B | 180.95M |
| Treasury Stock | -128.09M | -127.75M | -482.39M | -219.62M | -321.7M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 3.54B | 3.43B | 3.27B | 63.81M | 129.36M | 3.12B | 3.3B | 3.28B | 3B | 3.01B | 3.12B | 97.91M | 94.26M | 2.58B | 90.61M | 94.39M | 0 | 0 | 1.8B | 62.55M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |