ValueScreener company report

ChipMOS TECHNOLOGIES Inc. (IMOS)

Name: ChipMOS TECHNOLOGIES Inc. (IMOS) filed financial figures
Creator: ValueScreener

NASDAQ / Technology / Semiconductors

Share price

65.14 USD Market dataClose of Oct 15, 2026

Market capitalisation

2.28B USD Market dataClose of Oct 15, 2026

Market data: Oct 15, 2026
Filed accounts: FY2024, filed Apr 15, 2025
Ratios computed: Oct 15, 2026
Filed years: 9, FY2016 to FY2024

Four kinds of sourceSEC filingCompany statementMarket dataComputedWhat each means

SEC filingFiled with the SEC: Read from a statement the company filed with the SEC, with the form, fiscal year, filing date and accession beside it.
Company statementCompany statement: What the company says about itself in a filing: an 8-K item, the auditor, its own segment names.
Market dataMarket data: Prices, market value and what analysts publish, with the date they are as of.
ComputedComputed by ValueScreener: Worked out by us from the other three, with the inputs and the formula one press away. A score is a research output, not a rating or a recommendation.

Reading

1 of 10

Overview

What the business is, what it costs, and how it reads on four questions.

Market dataSEC filingComputed

Quality

Return on equity

5.8% Computed

From the FY2024 filing

Read quality

Financial strength

Current ratio

2.71 Computed

From the FY2024 filing

Read financial strength

Valuation

Price to earnings

51.25x Computed

FY2024 accounts, priced at the latest close

Read valuation

Cash generation

Free cash flow yield

1.2% Computed

FY2024 accounts, priced at the latest close

Read cash generation

Revenue and net income, by fiscal year

Revenue Net income10 fiscal years; a year whose statement names no SEC filing is market data, and the table in Filings says which.

Named tests met: 0 of 30 Which tests

The business, and the score behind its five axes

The reading, in brief

Is it cheap

Price to earnings is 51.25x at the close of 2026-10-15 on FY2024 figures; the lines are 15.00x (Graham's defensive ceiling) and, by market convention, 10.00x, 25.00x and 40.00x, and this sits above the highest.

Today, against the Semiconductors industry (51 companies), 51.25x sits at the 50th percentile; the middle half of that group runs from 34.97x to 99.83x.

Is it good

Return on equity was 5.8% in FY2024, in the band labelled "Likely below the cost of equity" (below 8.0%), on lines anchored on Damodaran's cost-of-capital data, suggesting returns on shareholders' money below the usual cost of equity.

Today, against the Semiconductors industry (92 companies), 5.8% sits at the 57th percentile; the middle half of that group runs from -7.8% to 13.4%.

Is it safe

Interest coverage was 4.57x in FY2024, in the band labelled "Investment grade" (3.00x to 6.00x), on lines anchored on Damodaran's interest-coverage table.

Year by year against peers: Whether ChipMOS TECHNOLOGIES Inc.'s return on equity stayed above the median of the Semiconductors industry, year by year. (FY2022 to FY2024, 3 fiscal years of ChipMOS TECHNOLOGIES Inc. with a comparable figure)
The direction: Which way ChipMOS TECHNOLOGIES Inc.'s return on equity has moved, and how steadily. (FY2015 to FY2024, 10 filed years of ChipMOS TECHNOLOGIES Inc.)
What could explain it: What in ChipMOS TECHNOLOGIES Inc.'s filed statements could explain the movements. (2 readings drawn from the statement lines ChipMOS TECHNOLOGIES Inc. filed)
What to check next: What to check next on ChipMOS TECHNOLOGIES Inc., and where in its filings. (2 questions for ChipMOS TECHNOLOGIES Inc.)
In one paragraph: One paragraph on ChipMOS TECHNOLOGIES Inc.'s returns, cash, balance sheet and price. (11 of sixteen figures read for ChipMOS TECHNOLOGIES Inc.)

These are IMOS’s filed figures. The research desk says what they mean, against peers and its own years, with what to check next.

Research IMOSPart of Serious. New accounts start with 30 days of Professional, free, no card.

2 of 10

What changed

The newest filing, what it moved, and when the next one is due.

SEC filingCompany statement

The newest accounts on file are the FY2024 annual report: 20-F, filed Apr 15, 2025, accession 0000950170-25-053927.

3 of 10

Quality

The returns the business earns on its capital, and the margins behind them.

SEC filingComputed

ChipMOS TECHNOLOGIES Inc: returns on capital and margins, each with its source
Figure	Value, source and document
Return on invested capital, after tax Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Return on equity	5.8% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Return on capital employed, pre-tax	3.5% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Return on assets	3.2% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Gross margin	13.0% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Operating margin	5.6% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Net margin	6.3% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927

IMOS 6.3%

-8.8%10.4%

Net margin: IMOS against the 5 companies named under Valuation context, each as filed for its own latest year. Placement only: no average is drawn.

4 of 10

Financial strength

What it owes against what it owns, and whether it can meet what falls due.

SEC filingComputedCompany statement

ChipMOS TECHNOLOGIES Inc: leverage, liquidity and distress, each with its source
Figure	Value, source and document
Debt to equity Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Current ratio	2.71 ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Quick ratio	2.40 ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Interest coverage	4.57x ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Altman Z-score	3.42 ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Net debt Why n/a The FY2024 balance sheet carries no net debt we could read.	n/a ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927

Total assets Total liabilities Shareholders’ equity

The balance sheet, line by line

Financial health

What ChipMOS TECHNOLOGIES Inc owned and owed at the end of fiscal 2024, from the balance sheet it filed (20-F, filed Apr 15, 2025, 0000950170-25-053927).

ChipMOS TECHNOLOGIES Inc: balance sheet position
Total assets	45.38B FiledFY2024 20-F, filed Apr 15, 2025
Total liabilities	20.38B FiledFY2024 20-F, filed Apr 15, 2025
Shareholders' equity	25.00B FiledFY2024 20-F, filed Apr 15, 2025
Cash	15.22B FiledFY2024 20-F, filed Apr 15, 2025
Total debt	n/a FiledFY2024 20-F, filed Apr 15, 2025
Net debt	n/a
Current ratio	2.71
Debt to equity	n/a

Debt to equity: FY2024: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.

Read from the filed balance sheet for each year, with the income statement of the same year supplying operating profit where a ratio needs it. Nothing here is a view on whether this company is sound.

5 of 10

Valuation context

What the market charges for it, against its own record and companies like it.

Market dataSEC filingComputed

ChipMOS TECHNOLOGIES Inc: what the market charges, each with its source
Figure	Value, source and document
Price to earnings	51.25x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
P/E on trailing twelve months Why n/a A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.	n/a ComputedClose of Oct 15, 2026 · Trailing four quarters, each as known on the day; the quarterly filings are listed under Filings
Price to book	2.95x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Price to sales	3.25x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Enterprise value to EBIT Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Enterprise value to EBITDA Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Price to earnings over growth Why n/a We do not hold this figure for this company, so there is nothing to show.	n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Diluted earnings per share Why n/a The FY2024 filing carries no diluted earnings per share we could read.	n/a FiledFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Graham number Why n/a We do not hold this figure for this company, so there is nothing to show.	n/a ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927

We publish no fair value or price target of our own. Value IMOS on your own assumptions in the DCF workbench, starting from the filed figures.

Its own record, and companies like it

Valuation

What the market charges for ChipMOS TECHNOLOGIES Inc today, and the multiples it has carried. No value of ours: the figures are the filings’ and the market’s.

ChipMOS TECHNOLOGIES Inc: valuation
Share price	65.14 USD
Market capitalisation	2.28B USD
Enterprise value to EBITDA	n/a
Graham number	n/a
Diluted earnings per share, FY2015	n/a

Diluted earnings per share, FY2015: Filed before the 2000-for-1871 split on 31 Oct 2016 and the 17-for-20 split on 2 Nov 2018, and the filing it was read from cannot be placed against them, so it is not put on today's share count and is not shown beside figures that are.

Price to earnings on trailing twelve months: A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.

Companies like ChipMOS TECHNOLOGIES Inc

Same industry (Semiconductors) and size band (Mid, 2B to 10B), nearest in market value, net margin and current ratio. Each of those counts equally, by how many of the companies considered sit between the two on it. Closest first: the order is likeness and nothing else.

6 of 10

Cash generation

Whether profit arrives as cash, and what is paid back to shareholders.

SEC filingComputed

ChipMOS TECHNOLOGIES Inc: cash generation and what is paid out, each with its source
Figure	Value, source and document
Free cash flow yield	1.2% ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Free cash flow	859.4M TWD ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Free cash flow margin	3.8% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Dividend yield Why n/a The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.	n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Payout ratio	90.9% ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927

Free cash flow Net incomeProfit that arrives as cash stands level with net income; a gap year after year is worth reading about.

7 of 10

Filings

Every figure, the year it is for and the document it was read from.

SEC filingMarket data

The filed figures

Computed from the accounts this company filed with the SEC and, in a ratio with a price in it, the last close, dated on this page. Every filed figure below carries the fiscal year and the filing date its accounts were read from, and every blank carries the reason it is blank. Nothing here is a view on this company.

ChipMOS TECHNOLOGIES Inc.: the eight ratios, with the fiscal year and filing date behind each.
Figure	Value	Year	As of
	51.25x	FY2024	Oct 15, 2026
FormulaShare price / earnings per share. Where the filing states no earnings per share this listing can be priced on, which is every 20-F and 40-F filer because theirs is stated per ordinary share, it is market capitalisation / net income: the same multiple, undiluted. As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	2.95x	FY2024	Oct 15, 2026
FormulaMarket capitalisation / shareholders equity As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	n/a	FY2024	Oct 15, 2026
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Formula(Market capitalisation + total debt - cash) / operating income, or over the filing's own EBIT (income before tax + interest expense) where the filer tags no operating line, as Johnson & Johnson does not in any of its ten filed years. As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	1.2%	FY2024	Oct 15, 2026
FormulaFree cash flow per share / share price x 100 As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itCash flow statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	n/a	FY2024	Apr 15, 2025
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
FormulaVendor trailing-twelve-month return on invested capital where one is published, which uses after-tax operating profit over total assets less current liabilities. Otherwise our own recompute: NOPAT / (shareholders equity + total debt - cash) x 100, where NOPAT is the filed operating profit after tax, or the filing's own EBIT after tax where the filer tags no operating line. As ofThe filing date of the statements below, for FY2024. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	n/a	FY2024	Oct 15, 2026
n/a The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
FormulaCommon dividends paid in the latest filed year / market capitalisation x 100. n/a where the filing cannot support it: a special or first-year payment, a total that mixes preferred dividends, or a cash-flow statement over 15 months old. As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itCash flow statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	n/a	FY2024	Apr 15, 2025
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
FormulaTotal debt / shareholders equity As ofThe filing date of the statements below, for FY2024. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	2.71	FY2024	Apr 15, 2025
FormulaCurrent assets / current liabilities As ofThe filing date of the statements below, for FY2024. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	3.25x	FY2024	Oct 15, 2026
FormulaMarket capitalisation / revenue As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	n/a	FY2024	Oct 15, 2026
n/a The filed income statement reports no earnings per share.
FormulaPrice to earnings / the annual earnings growth rate, in percentage points As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	3.42	FY2024	Oct 15, 2026
Formula1.2 x working capital/assets + 1.4 x retained earnings/assets + 3.3 x EBIT/assets + 0.6 x market value of equity/total liabilities + 1.0 x revenue/assets As ofThe close on Oct 15, 2026, over the filed figures of FY2024: a price is in this figure, and it moved after the filing. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	-3.48	FY2024	Apr 15, 2025
FormulaAn eight-variable index of year-on-year changes in receivables, gross margin, asset quality, revenue, depreciation, overheads, leverage and accruals As ofThe filing date of the statements below, for FY2024. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itCash flow statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab
	5/9	FY2024	Apr 15, 2025
FormulaOne point each for: positive return on assets, positive operating cash flow, rising return on assets, operating cash flow above net income, falling leverage, rising current ratio, no new shares issued, rising gross margin, rising asset turnover. As ofThe filing date of the statements below, for FY2024. Form20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itIncome statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itBalance sheetFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tabForm20-FFiledApr 15, 2025PeriodFY2024Accession0000950170-25-053927What we read from itCash flow statementFY2024Open on SEC.gov, accession 0000950170-25-053927, leaves this page and opens in a new tab

The figures are computed from the accounts for fiscal 2024, the newest full year on file. 9 filed fiscal years on record, FY2016 to FY2024, from SEC EDGAR. Prices as of Oct 15, 2026. Ratios recomputed Oct 15, 2026. Two facts, because a recompute is not a fresh quote.

The year and the filing date name the statement each figure’s accounts are read from, and they stand even where the figure itself could not be computed: the line beneath a blank says what that statement did not carry. A figure’s name opens its formula and the filings behind it; a statement that names no SEC filing has no filing date, and reads n/a.

Ten years of filed figures, year by year

Ten years of filed figures

10 fiscal years, FY2015 to FY2024. 9 read from the annual reports ChipMOS TECHNOLOGIES Inc filed with the SEC, each naming its filing; the rest from statements that name none, which are market data. Amounts in TWD, as reported.

ChipMOS TECHNOLOGIES Inc: revenue, earnings, free cash flow and returns, by fiscal year, with the filing each year was read from
Year	Revenue	Operating income	Net income	EPS, diluted	Free cash flow	Operating margin	Return on equity	Filing
FY2024	22.70B	1.27B	1.44B	n/a	859.4M	5.6%	5.8%	20-F, Apr 15, 20250000950170-25-053927
FY2023	21.36B	1.91B	1.97B	n/a	3.53B	8.9%	8.0%	20-F, Apr 11, 20240000950170-24-043516
FY2022	23.52B	3.22B	3.44B	n/a	3.92B	13.7%	14.0%	20-F, Apr 13, 20230000950170-23-012607
FY2021	27.40B	5.56B	4.94B	n/a	1.44B	20.3%	20.4%	20-F, Apr 14, 20220001193125-22-104872
FY2020	23.01B	3.57B	2.38B	n/a	1.98B	15.5%	11.5%	20-F, Apr 20, 20210001193125-21-121875
FY2019	20.34B	2.46B	2.51B	n/a	541.8M	12.1%	12.8%	20-F, Apr 23, 20200001193125-20-115821
FY2018	18.48B	2.10B	1.33B	n/a	-25.0M	11.4%	7.4%	20-F, Apr 25, 20190001193125-19-117833
FY2017	17.94B	2.24B	2.80B	n/a	-525.4M	12.5%	15.4%	20-F, Apr 19, 20180001193125-18-121873
FY2016	18.39B	2.00B	1.40B	n/a	-783.5M	10.9%	8.6%	20-F, Apr 19, 20180001193125-18-121873
FY2015	19.87B	2.65B	2.13B	n/a	1.14B	13.3%	10.1%	Market data, supplied Oct 15, 2026accession n/a

Revenue, compound annual growth FY2015 to FY2024: 1.5%
Earnings, compound annual growth FY2015 to FY2024: -4.3%
Earnings per share: Fewer than two filed years carry earnings per share.
Free cash flow, compound annual growth FY2015 to FY2024: -3.1%

Every figure in this section is a line of a filed annual statement or a ratio of two of them. Nothing here is estimated or smoothed. Earnings per share filed before a share split are put on today's share count, and say so. Nothing here is a verdict on the company.

8 of 10

Risks and guardrails

The accounting screens, the published tests, and the lines you can set to be told.

ComputedCompany statement

ChipMOS TECHNOLOGIES Inc: accounting screens and published tests, each with its source
Figure	Value, source and document
Beneish M-score	-3.48 ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Piotroski F-score	5/9 ComputedFY2024 20-F, filed Apr 15, 2025, 0000950170-25-053927
Named tests met	0 of 30 Computed
Beta	1.72 ComputedClose of Oct 15, 2026

The named tests

Of 30 tests value investors published: 0 met, 24 not met, 6 we could not complete. Counts, never a score: a single figure would have to decide that meeting one investor’s criteria and meeting another’s are worth the same.

Which tests, by name(all 30)

Meets: None of the named tests.
Does not: Defensive investor (Benjamin Graham); Deep value; Large cap, low P/E; High F-score, low P/B (Joseph Piotroski); Three forensic scores; High returns and growth; Gross margin, turnover (Robert Novy-Marx); High yield, low payout; Dividends and buybacks; Low beta, profitable; Near the 52-week low; Z-score and coverage (Edward Altman); High returns, low debt; Owner earnings yield; High return on tangibles; Low P/S, rising earnings (James O'Shaughnessy); Book or below, low debt (Walter Schloss); Cash-covered dividend; Tangible book or below; Cash-flow yield and ROIC; Clean books, high ROIC; Cheapest quarter on P/E (David Dreman); Cheapest quarter on P/B (David Dreman); Low P/E, growth, yield (John Neff)
Not measured: Earnings yield and ROIC (Joel Greenblatt); Low PEG, low debt (Peter Lynch); EV/EBITDA and coverage; ROIC at or above WACC; Two thirds of NCAV (Benjamin Graham); P/E times P/B (Benjamin Graham). A test with a figure we could not read is incomplete, never met and never failed.

Figures we could not read(13)

Debt to Equity: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Positive Earnings Streak: The latest filed year has no per-share earnings we can read; the test needs 10.
EV/EBIT: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Return on Invested Capital: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
PEG Ratio: We do not hold this figure for this company, so there is nothing to show.
Eps Growth 5Y: We do not hold this figure for this company, so there is nothing to show.
EV/EBITDA: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Dividend Yield: The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
Share Count Change Yoy: We do not hold this figure for this company, so there is nothing to show.
ROIC-WACC Spread: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Price To Ncav: We do not hold this figure for this company, so there is nothing to show.
Price To Graham: We do not hold this figure for this company, so there is nothing to show.
Dividend Streak: The stored figure is a zero that can stand for data we do not hold, so this test is not measured.

9 of 10

Declared positions

Whether anybody here owns this company.

Positions declared by the founder: no holding in any company shown here, as of October 3, 2026.

10 of 10

Next step

What to do with what you have read.

Value it in the DCF workbench

A thesis is your reason for owning it, in your words, with the figures that must stay true. Checking those figures every night against the newest filed accounts, and telling you once when one breaks, is what the subscription adds.

What this cannot tell you

13 figures could not be read on this company, among them Debt to Equity, Positive Earnings Streak, EV/EBIT. Each blank in the table above names the rest, with its reason. 6 named tests come back incomplete because of them, which is neither met nor missed.
We hold 9 filed fiscal years rather than 10, so the run above is shorter than a full decade and is counted as what it is.

And the one that is true of all of it: This is what the numbers say today. It cannot tell you the day one of them stops being true. Nothing here can, because the reasons are not written down.

Running this once is arithmetic on public documents and you are welcome to it. Writing down why you own each company, in your own words and with the numbers that have to stay true for it to hold, and then having those numbers re-checked every night against the newest filed accounts, and against the latest close where a rule watches a price, is Professional, the plan a new account starts on for 30 days, one trial per person. It writes to you the day one breaks, and stays quiet when nothing does. The check runs every night at 23:30 UTC. A filing is picked up the night after it is published.

Monitor my portfolio How this is computed

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Analyze your own portfolio

ValueScreener · valuescreener.ai · Computed from accounts filed with the SEC by this company, read from EDGAR, and from dated closing prices. On this page a filed figure opens into its formula, its inputs and the statement, fiscal year and filing date it was read from, and a price into the day of its close. A figure that cannot show that trail says so.

A computation on accounts filed with the SEC, not a recommendation and not advice. Past filings do not indicate future results. Risk disclaimer.

Four questions, at a glance

Quality

Financial strength

Valuation

Cash generation

Revenue and net income, by fiscal year

The reading, in brief

Financial health

Valuation

Companies like ChipMOS TECHNOLOGIES Inc

The filed figures

Ten years of filed figures

The named tests

What this cannot tell you

Margin Notes