IMOS CHIPMOS TECHNOLOGIES INC
Price Chart
Executive Summary
ChipMOS shareholders approved a cash dividend of NT$1.23 per common share (~US$0.78 per ADS) at the May 26, 2026 AGM. The dividend is sourced from capital surplus rather than retained earnings, reducing the withholding tax rate from 21% to 0% for ADR holders. This is a routine capital return event with no material change to the company's financial outlook.
Actionable Insight
The dividend is a routine capital return event with no new fundamental information. The 0% withholding tax on capital-surplus dividends is a modest positive for ADR holders but does not change the investment thesis. Monitor the next 20-F for any updates on capital allocation policy or earnings trends.
Key Facts
- Cash dividend of NT$1.23 per common share or ~US$0.78 per ADS approved at AGM on May 26, 2026
- Ex-dividend date: June 29, 2026; ADR distribution date: July 24, 2026
- Withholding tax rate decreased from 21% to 0% as dividend is from capital surplus, not retained earnings
- Dividend was previously declared by the Board on February 24, 2026
Financial Impact
Approximately US$0.78 per ADS cash distribution; no impact on earnings or operations
Risk Factors
- Dividend from capital surplus may signal limited retained earnings for reinvestment
- No change to underlying business fundamentals or guidance
Market Snapshot
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 6-K Filing (Primary) | 0001193125-26-240344 |
| Document: 0001193125-26-240344-index-headers.html | 0001193125-26-240344 |
| Document: 0001193125-26-240344-index.html | 0001193125-26-240344 |
| Document: 0001193125-26-240344.txt | 0001193125-26-240344 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
|
May 27, 2026
10d ago
|
6-K
| $56.72 $62.75 | ▲ +10.63% | ▲ +10.16% | $57.66 (+1.66%) |
|
May 26, 2026
11d ago
|
6-K
| — | awaiting T+5 | — | — |
|
May 8, 2026
29d ago
|
6-K
| $60.27 $53.61 | ▼ −11.05% | ▼ −12.51% | $57.66 (−4.33%) |
|
Apr 23, 2026
6w ago
|
6-K
| $45.77 $42.52 | ▼ −7.10% | ▼ −8.58% | $57.66 (+25.98%) |
|
Apr 22, 2026
6w ago
|
6-K
| $50.74 $42.41 | ▼ −16.42% | ▼ −16.47% | $57.66 (+13.64%) |
|
Apr 14, 2026
7w ago
|
6-K
| $41.05 $45.92 | ▲ +11.86% | ▲ +10.47% | $57.66 (+40.46%) |
|
Apr 14, 2026
7w ago
|
20-F
| $41.05 $45.92 | ▲ +11.86% | ▲ +10.47% | $57.66 (+40.46%) |
|
Apr 10, 2026
8w ago
|
6-K
| $40.91 $47.09 | ▲ +15.11% | ▲ +10.60% | $57.66 (+40.94%) |
US Market Status
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