Want to see IMOS full AI Analyst Report?
ChipMOS Technologies (IMOS) Ratios
ChipMOS Technologies Ratios
IMOS's free cash flow for Q2 2026 was $-695.98M. For the 2026 fiscal year, IMOS's free cash flow was decreased by $-1.90B and operating cash flow was $1.20B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.40 | 2.71 | 3.42 | 2.83 | 1.96 |
| Quick Ratio | 2.08 | 2.40 | 3.07 | 2.33 | 1.53 |
| Cash Ratio | 1.42 | 1.74 | 1.68 | 1.53 | 0.80 |
| Solvency Ratio | 0.26 | 0.31 | 0.32 | 0.40 | 0.52 |
| Operating Cash Flow Ratio | 0.38 | 0.68 | 0.90 | 1.33 | 0.99 |
| Short-Term Operating Cash Flow Coverage | 0.71 | 1.62 | 2.92 | 5.66 | 9.40 |
| Net Current Asset Value | $ 3.80B | $ 3.27B | $ 3.85B | $ -1.95B | $ -3.86B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.33 | 0.35 | 0.33 | 0.26 |
| Debt-to-Equity Ratio | 0.68 | 0.61 | 0.64 | 0.60 | 0.46 |
| Debt-to-Capital Ratio | 0.40 | 0.38 | 0.39 | 0.38 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.29 | 0.29 | 0.34 | 0.34 | 0.28 |
| Financial Leverage Ratio | 1.89 | 1.81 | 1.86 | 1.82 | 1.76 |
| Debt Service Coverage Ratio | 1.01 | 1.67 | 2.77 | 5.00 | 10.65 |
| Interest Coverage Ratio | 3.00 | 4.57 | 7.16 | 22.58 | 42.40 |
| Debt to Market Cap | 0.47 | 0.63 | 0.49 | 0.59 | 0.29 |
| Interest Debt Per Share | 470.23 | 424.47 | 446.73 | 413.36 | 306.02 |
| Net Debt to EBITDA | 0.24 | -0.01 | 0.50 | 0.56 | 0.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.83% | 12.97% | 16.62% | 20.89% | 26.47% |
| EBIT Margin | 3.78% | 8.48% | 11.87% | 17.73% | 22.47% |
| EBITDA Margin | 25.09% | 29.88% | 34.25% | 37.94% | 39.38% |
| Operating Profit Margin | 3.78% | 5.61% | 8.94% | 13.68% | 20.30% |
| Pretax Profit Margin | 2.45% | 7.26% | 10.62% | 17.13% | 22.03% |
| Net Profit Margin | 2.07% | 6.34% | 9.21% | 14.63% | 18.02% |
| Continuous Operations Profit Margin | 2.07% | 6.34% | 9.21% | 14.63% | 18.02% |
| Net Income Per EBT | 84.31% | 87.40% | 86.74% | 85.40% | 81.80% |
| EBT Per EBIT | 64.97% | 129.29% | 118.85% | 125.22% | 108.51% |
| Return on Assets (ROA) | 1.10% | 3.17% | 4.26% | 7.65% | 11.61% |
| Return on Equity (ROE) | 2.07% | 5.76% | 7.92% | 13.96% | 20.45% |
| Return on Capital Employed (ROCE) | 2.61% | 3.48% | 4.92% | 8.37% | 15.84% |
| Return on Invested Capital (ROIC) | 1.89% | 2.75% | 4.01% | 6.84% | 13.32% |
| Return on Tangible Assets | 1.10% | 3.17% | 4.26% | 7.65% | 11.61% |
| Earnings Yield | 1.52% | 6.40% | 6.48% | 14.42% | 13.99% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.64 | 4.14 | 3.71 | 4.80 | 5.63 |
| Payables Turnover | 18.36 | 8.96 | 22.69 | 9.46 | 7.12 |
| Inventory Turnover | 6.39 | 7.33 | 6.93 | 5.80 | 6.28 |
| Fixed Asset Turnover | 1.23 | 1.08 | 1.06 | 1.25 | 1.30 |
| Asset Turnover | 0.53 | 0.50 | 0.46 | 0.52 | 0.64 |
| Working Capital Turnover Ratio | 1.62 | 1.39 | 1.44 | 2.48 | 3.99 |
| Cash Conversion Cycle | 137.49 | 97.27 | 134.93 | 100.37 | 71.73 |
| Days of Sales Outstanding | 100.27 | 88.22 | 98.36 | 75.97 | 64.88 |
| Days of Inventory Outstanding | 57.10 | 49.79 | 52.65 | 62.98 | 58.11 |
| Days of Payables Outstanding | 19.88 | 40.75 | 16.09 | 38.58 | 51.25 |
| Operating Cycle | 157.37 | 138.01 | 151.01 | 138.95 | 122.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 113.19 | 163.37 | 181.71 | 236.96 | 201.30 |
| Free Cash Flow Per Share | 3.69 | 23.64 | 97.18 | 107.72 | 39.55 |
| Dividend Paid and CapEx Coverage Ratio | 0.84 | 0.93 | 1.39 | 1.10 | 0.98 |
| Capital Expenditure Coverage Ratio | 1.03 | 1.17 | 2.15 | 1.83 | 1.24 |
| Operating Cash Flow Coverage Ratio | 0.25 | 0.39 | 0.41 | 0.58 | 0.67 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.26 | 0.31 | 0.37 | 0.27 |
| Free Cash Flow Yield | 0.40% | 3.82% | 11.64% | 16.42% | 4.07% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 66.31 | 15.86 | 15.43 | 6.94 | 7.15 |
| Price-to-Sales (P/S) Ratio | 1.36 | 0.99 | 1.42 | 1.01 | 1.29 |
| Price-to-Book (P/B) Ratio | 1.37 | 0.90 | 1.22 | 0.97 | 1.46 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 251.54 | 26.17 | 8.59 | 6.09 | 24.54 |
| Price-to-Operating Cash Flow Ratio | 8.20 | 3.79 | 4.59 | 2.77 | 4.82 |
| Price-to-Earnings Growth (PEG) Ratio | -1.03 | -0.63 | -0.35 | -0.22 | 0.07 |
| Enterprise Value Multiple | 5.68 | 3.31 | 4.65 | 3.23 | 3.74 |
| Enterprise Value | 34.30B | 22.42B | 33.98B | 28.85B | 40.39B |
| EV to EBITDA | 5.68 | 3.31 | 4.65 | 3.23 | 3.74 |
| EV to Sales | 1.43 | 0.99 | 1.59 | 1.23 | 1.47 |
| EV to Free Cash Flow | 262.77 | 26.09 | 9.62 | 7.37 | 28.08 |
| EV to Operating Cash Flow | 8.57 | 3.77 | 5.14 | 3.35 | 5.52 |
| Tangible Book Value Per Share | 678.91 | 687.62 | 683.51 | 677.61 | 663.94 |
| Shareholders’ Equity Per Share | 678.91 | 687.62 | 683.51 | 677.61 | 663.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.13 | 0.13 | 0.15 | 0.18 |
| Revenue Per Share | 680.48 | 624.17 | 587.32 | 646.75 | 753.53 |
| Net Income Per Share | 14.08 | 39.59 | 54.11 | 94.60 | 135.78 |
| Tax Burden | 0.84 | 0.87 | 0.87 | 0.85 | 0.82 |
| Interest Burden | 0.65 | 0.86 | 0.90 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.05 | 0.04 |
| SG&A to Revenue | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 8.04 | 3.61 | 2.91 | 2.14 | 1.21 |
Currency in TWD
