The company’s gross margin climbed to 18%, a notable improvement from 13.8% in the first quarter of 2026 and 6.6% during the second quarter of 2025. This financial turnaround reflects improved operational efficiency and a favorable shift in non-operating income, primarily driven by reduced foreign exchange losses and gains from the valuation of financial assets.

Net profit attributable to equity holders reached NT$891.7 million, or US$28 million, resulting in earnings of US$0.80 per basic ADS. This contrasts sharply with the net loss of US$0.47 per basic ADS recorded in the second quarter of 2025. Bolstered by a cash and cash equivalents balance of NT$12.55 billion, ChipMOS recently distributed a cash dividend of NT$1.23 per common share. The company continues to operate its primary assembly and testing facilities across the Hsinchu and Southern Taiwan Science Parks, serving a global client base of fabless manufacturers and foundries.