ChipMOS Announces Reconciliation of FY2025 Financial Reports Between Taiwan IFRSs and IFRSs
ChipMOS disclosed differences in its 2025 consolidated financial results due to varying accounting standards. Net income was NT$495M under Taiwan IFRSs and NT$550M under IFRSs.
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- 📰 Published: April 14, 2026 at 09:00
- 🔍 Collected: April 15, 2026 at 11:00 (26h 0m after Published)
- 🤖 AI Analyzed: April 15, 2026 at 17:21 (6h 21m after Collected)
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.
FAQ
Why is there a difference in net income between the two standards?
It is primarily due to different timing for recognizing taxes on undistributed earnings and differences in accounting for changes in investment ownership.