ChipMOS TECHNOLOGIES INC. (IMOS)

ChipMOS TECHNOLOGIES INC. Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	587.28	1,647	2,268	4,028	6,036
Depreciation & Amortization	5,101	4,856	4,779	4,752	4,634
Stock-Based Compensation	37.34	-	-	-	-
Other Adjustments	-28.24	-763.44	-432.61	-1,781	-1,341
Change in Receivables	-1,035	294.11	-895.87	1,979	-1,027
Changes in Inventories	-661.91	-125.95	641.76	-3.23	-1,105
Changes in Accounts Payable	469.6	-86.43	224.47	-451.48	42.69
Changes in Accrued Expenses	-268.13	145.59	-83.87	-138.85	472.58
Changes in Other Operating Activities	-205.55	-26.55	106.04	232.4	-392.58
Operating Cash Flow	3,996	5,941	6,607	8,616	7,320
Operating Cash Flow Growth	-32.73%	-10.09%	-23.32%	17.71%	23.22%
Capital Expenditures	-3,851	-5,081	-3,074	-4,699	-5,882
Sale of Property, Plant & Equipment	249.87	74.71	83.68	77.34	120.59
Purchases of Investments	-124.8	-107.35	-84.7	-133.18	-
Proceeds from Sale of Investments	122.84	4,481	130.22	69.02	9.43
Other Investing Activities	-136.16	17.44	-145.49	-375.73	-263.9
Investing Cash Flow	-3,739	-615.11	-3,090	-5,062	-6,015
Short-Term Debt Issued	8,557	3,226	1,274	348.01	2,196
Short-Term Debt Repaid	-6,190	-2,886	-1,274	-1,080	-1,464
Net Short-Term Debt Issued (Repaid)	2,367	339.36	0	-731.75	731.75
Long-Term Debt Issued	3,503	1,079	2,430	4,568	4,909
Long-Term Debt Repaid	-4,788	-2,584	-1,816	-291.87	-3,546
Net Long-Term Debt Issued (Repaid)	-1,285	-1,506	613.92	4,276	1,363
Issuance of Common Stock	128.44	-	-	-	-
Repurchase of Common Stock	-943.87	-	-	-	-
Net Common Stock Issued (Repurchased)	-815.43	-	-	-	-
Common Dividends Paid	-872.69	-1,309	-1,673	-3,127	-1,600
Other Financing Activities	-0.7	-0.05	-0.37	-0.03	-0.05
Financing Cash Flow	-607.19	-2,475	-1,059	416.89	494.44
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-9.9	14.92	-0.78	19.03	-6.24
Net Cash Flow	-360.14	2,865	2,457	3,990	1,799
Free Cash Flow	145.2	859.43	3,534	3,917	1,438
Free Cash Flow Growth	-83.10%	-75.68%	-9.79%	172.36%	-76.47%
FCF Margin	0.61%	3.79%	16.55%	16.66%	5.25%
Free Cash Flow Per Share	4.08	23.42	96.16	105.49	38.72
Levered Free Cash Flow	4,257	1,459	6,757	8,147	7,119
Unlevered Free Cash Flow	3,176	2,626	6,143	4,603	5,024

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

SEC Filings: 10-K · 10-Q