ChipMOS TECHNOLOGIES INC. (IMOS)

ChipMOS TECHNOLOGIES INC. Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	163.37	1,647	2,268	4,028	6,036	2,973
Depreciation & Amortization	5,081	4,856	4,779	4,752	4,634	4,176
Other Adjustments	-280.61	-763.44	-432.61	-1,781	-1,341	-173.41
Change in Receivables	-393.86	294.11	-895.87	1,979	-1,027	-891.86
Changes in Inventories	-383.65	-125.95	641.76	-3.23	-1,105	-334.43
Changes in Accounts Payable	260.76	-86.43	224.47	-451.48	42.69	170.17
Changes in Accrued Expenses	-171.44	143.23	-90.79	-161.21	471.77	112.15
Changes in Unearned Revenue	-	-	-	-	-	-1.23
Changes in Other Operating Activities	3.78	-24.19	112.96	254.76	-391.76	-90.03
Operating Cash Flow	4,553	5,941	6,607	8,616	7,320	5,940
Operating Cash Flow Growth	-19.35%	-10.09%	-23.32%	17.72%	23.22%	-0.70%
Capital Expenditures	-5,279	-5,081	-3,074	-4,699	-5,882	-3,961
Sale of Property, Plant & Equipment	108.24	74.71	83.68	77.34	120.59	87.11
Purchases of Investments	-95.98	-107.35	-84.7	-133.18	-	-17.38
Proceeds from Sale of Investments	88.34	87.04	130.22	69.02	197.45	17
Other Investing Activities	2,098	4,412	-145.49	-375.73	-451.92	74.95
Investing Cash Flow	-3,753	-615.11	-3,090	-5,062	-6,015	-3,799
Short-Term Debt Issued	4,577	3,226	1,274	348.01	2,196	151.07
Short-Term Debt Repaid	-2,985	-2,886	-1,274	-1,080	-1,464	-151.07
Net Short-Term Debt Issued (Repaid)	1,592	339.36	-	-731.75	731.75	-
Long-Term Debt Issued	1,826	1,078	2,430	4,568	4,909	4,430
Long-Term Debt Repaid	-2,774	-2,264	-1,523	-54	-3,256	-5,756
Net Long-Term Debt Issued (Repaid)	-948.05	-1,185	907.31	4,514	1,652	-1,327
Repurchase of Common Stock	-541.33	-	-	-	-	-
Net Common Stock Issued (Repurchased)	-541.33	-	-	-	-	-
Common Dividends Paid	-	-1,309	-1,673	-3,127	-1,600	-1,309
Other Financing Activities	-310.49	-320.5	-293.75	-237.89	-289.71	-84.35
Financing Cash Flow	-1,766	-2,475	-1,059	416.89	494.44	-2,720
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-23.05	14.92	-0.78	19.03	-6.24	-11.08
Net Cash Flow	-990.11	2,865	2,457	3,990	1,793	-590.43
Free Cash Flow	-726.51	859.43	3,534	3,917	1,438	1,979
Free Cash Flow Growth	-	-75.68%	-9.79%	172.36%	-27.33%	265.29%
FCF Margin	-3.20%	3.79%	16.55%	16.66%	5.25%	8.60%
Free Cash Flow Per Share	-20.05	23.42	-	105.49	38.72	53.72
Levered Free Cash Flow	97.49	275.38	5,469	6,913	5,092	1,123
Unlevered Free Cash Flow	-130.74	795.13	4,249	2,438	2,320	2,925

Updated Feb 24, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q