ChipMOS Announces Reconciliation of FY2025 Financial Reports Between Taiwan IFRSs and IFRSs

ChipMOS TECHNOLOGIES INC. announced the reconciliation of its 2025 consolidated financial reports between Taiwan IFRSs and IFRSs. The net income attributable to owners of the parent was NT$495,117 thousand under Taiwan IFRSs and NT$550,635 thousand under IFRSs. The discrepancies mainly result from the timing of recognizing a 5% additional income tax on undistributed earnings and accounting for changes in shareholding ratios in equity-method investments due to non-participation in capital increases.