IMOS
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Price to Earnings | 0.48 | 0.52 | 0.23 | 0.25 |
| Price to Sales | 0.03 | 0.05 | 0.03 | 0.05 |
| Book Value Per Common Share | 34.38 | 34.05 | 33.88 | 33.20 |
| Price to Book | 0.55 | 0.80 | 0.63 | 1.06 |
| Price to Operating Cash Flow | 0.12 | 0.15 | 0.09 | 0.17 |
| Price to Free Cash Flow | 0.80 | 0.28 | 0.20 | 0.89 |
| Enterprise Value to EBITDA | 20192.09 | 27057.52 | 17467.90 | 23676.34 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 |
|---|---|---|---|
| Price to Earnings | 1.91 | 2.94 | |
| Price to Sales | 1.66 | 0.04 | |
| Book Value Per Common Share | 33.51 | 32.84 | 34.38 |
| Price to Book | 0.57 | 0.55 | 0.55 |
| Price to Operating Cash Flow | 0.58 | 0.33 | |
| Price to Free Cash Flow | 0.58 | -0.23 | |
| Enterprise Value to EBITDA | 405929.43 | 89448.10 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Earning YoY | -23.85 | -43.97 | -33.33 | |
| Revenue YoY | 6.27 | -9.19 | -14.17 | |
| EBITDA YoY | -7.27 | -18.03 | -17.32 | |
| Net Profit YoY | -26.84 | -42.80 | -30.33 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 |
|---|---|---|---|
| Earning YoY | 56.25 | -21.95 | |
| Revenue YoY | -97.55 | 174.02 | |
| EBITDA YoY | -78.56 | 260.45 | |
| Net Profit YoY | -22.35 | 280.81 |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Cash Per Common Share | 421.71 | 342.06 | 278.61 | 173.22 |
| Quick Ratio | 2.38 | 2.45 | 2.31 | 1.51 |
| Current Ratio | 2.71 | 3.38 | 2.83 | 1.96 |
| Debt to Equity | 0.82 | 0.86 | 0.82 | 0.76 |
| Long-Term Debt to Equity | 0.47 | 0.56 | 0.56 | 0.45 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 |
|---|---|---|---|
| Cash Per Common Share | 370.42 | 421.71 | |
| Quick Ratio | 2.11 | 2.38 | |
| Current Ratio | 2.47 | 2.29 | 2.71 |
| Debt to Equity | 0.84 | 0.87 | 0.82 |
| Long-Term Debt to Equity | 0.44 | 0.44 | 0.47 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| ROA | 3.17 | 4.26 | 7.65 | 11.61 |
| ROE | 5.76 | 7.95 | 13.96 | 20.45 |
| Gross Margin | 12.97 | 16.62 | 20.89 | 26.47 |
| Operating Margin | 8.48 | 11.87 | 17.73 | 22.47 |
| EBITDA Margin | 29.88 | 34.25 | 37.94 | 39.38 |
| Net Profit Margin | 6.34 | 9.21 | 14.63 | 18.02 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 |
|---|---|---|---|
| ROA | 2.06 | 2.51 | |
| ROE | 3.79 | 4.56 | |
| Gross Margin | 93.38 | 12.63 | |
| Operating Margin | 80.49 | 9.21 | |
| EBITDA Margin | 80.49 | 9.21 | |
| Net Profit Margin | 217.04 | 6.86 |
Dividends
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Dividend Yield | 0.00 | 0.00 | 0.00 | 0.00 |
| Dividend Payout Ratio | 90.93 | 85.01 | 90.91 | 32.41 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 |
|---|---|---|---|
| Dividend Yield | |||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Assets | 45,379,852.00 | 46,160,484.00 | 44,942,945.00 | 42,522,584.00 |
| Current Assets | 23,643,516.00 | 25,160,658.00 | 18,352,129.00 | 14,522,620.00 |
| Cash and Short-Term Investments | 15,334,089.00 | 12,437,836.00 | 10,123,559.00 | 6,295,375.00 |
| Cash and Cash Equivalents | 15,219,039.00 | 12,354,035.00 | 9,896,604.00 | 5,906,176.00 |
| Short-Term Investments | 115,050.00 | 83,801.00 | 226,955.00 | 389,199.00 |
| Net Receivables | 5,485,539.00 | 5,755,243.00 | 4,894,784.00 | 4,870,121.00 |
| Inventory | 2,694,594.00 | 2,568,648.00 | 3,210,409.00 | 3,207,177.00 |
| Other Current Assets | 129,294.00 | 4,398,931.00 | 123,377.00 | 149,947.00 |
| Non-Current Assets | 21,736,336.00 | 20,999,826.00 | 26,590,816.00 | 26,100,468.00 |
| Property, Plant, Equipment Net | 21,023,351.00 | 20,177,005.00 | 21,345,197.00 | 21,010,113.00 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 |
| Long-Term Investments | 423,226.00 | 410,859.00 | 4,691,550.00 | 4,284,970.00 |
| Non-Current Deferred Assets | 126,213.00 | 163,282.00 | 159,286.00 | 180,598.00 |
| Other Non-Current Assets | 163,546.00 | 248,680.00 | 394,783.00 | 624,787.00 |
| Liabilities | 20,376,534.00 | 21,397,287.00 | 20,303,685.00 | 18,380,369.00 |
| Current Liabilities | 8,739,511.00 | 7,438,825.00 | 6,489,141.00 | 7,409,083.00 |
| Payables and Expenses | 4,741,424.00 | 4,828,113.00 | 4,719,053.00 | 6,432,350.00 |
| Account Payables | 2,205,020.00 | 1,981,100.00 | 1,966,733.00 | 2,828,946.00 |
| Current Accrued Liabilities | 10,212.00 | 9,625.00 | 7,768.00 | 3,277.00 |
| Short-Term Debt | 3,902,077.00 | 2,515,870.00 | 1,684,004.00 | 948,382.00 |
| Other Current Liabilities | 96,010.00 | 94,842.00 | 86,084.00 | 28,351.00 |
| Non-Current Liabilities | 11,637,023.00 | 13,958,462.00 | 13,814,544.00 | 10,971,286.00 |
| Long-Term Debt | 11,253,596.00 | 13,461,734.00 | 13,204,331.00 | 10,048,008.00 |
| Other Non-Current Liabilities | 383,427.00 | 496,728.00 | 610,213.00 | 923,278.00 |
| Equity | 25,003,318.00 | 24,763,197.00 | 24,639,260.00 | 24,142,215.00 |
| Shareholders Equity | 25,003,318.00 | 24,763,197.00 | 24,639,260.00 | 24,142,215.00 |
| Capital Stock | 7,272,401.00 | 7,272,401.00 | 7,272,401.00 | 7,272,401.00 |
| Share Premium | 6,055,773.00 | 6,055,773.00 | 6,055,773.00 | 6,055,621.00 |
| Retained Earnings | 8,444,082.00 | 8,455,690.00 | 8,506,816.00 | 8,521,848.00 |
| Treasury Shares | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 3,121,210.00 | 2,930,973.00 | 2,575,987.00 | 2,070,505.00 |
| Minority Interest | 0 | 0 | 0 | 0 |
| Debt | 15,155,673.00 | 15,977,604.00 | 14,888,335.00 | 10,996,390.00 |
| Net Debt | 0 | 2,558,168.00 | 4,071,329.00 | 4,238,963.00 |
| Common Shares Outstanding | 727,240.13 | 727,240.13 | 727,240.13 | 727,240.13 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Revenues | 22,695,909.00 | 21,356,228.00 | 23,517,064.00 | 27,400,035.00 |
| Cost Of Revenue | 19,751,813.00 | 17,806,803.00 | 18,605,007.00 | 20,146,057.00 |
| Interest Income | 197,719.00 | 193,189.00 | 57,199.00 | 9,980.00 |
| Interest Expense | 278,581.00 | 265,957.00 | 142,439.00 | 120,998.00 |
| Non-Interest Expense | 607,286.00 | 633,403.00 | 666,713.00 | 677,957.00 |
| Gross Profit | 2,944,096.00 | 3,549,425.00 | 4,912,057.00 | 7,253,978.00 |
| Operating Expenses | 1,670,159.00 | 1,640,973.00 | 1,695,378.00 | 1,752,442.00 |
| Selling, General and Administrative Expenses | 607,286.00 | 633,403.00 | 666,713.00 | 677,957.00 |
| Research and Development Expenses | 1,162,765.00 | 1,093,513.00 | 1,158,598.00 | 1,139,219.00 |
| Other Operating Expenses | -99,892.00 | -85,943.00 | -129,933.00 | -64,734.00 |
| Operating Income | 1,273,937.00 | 1,908,452.00 | 3,216,679.00 | 5,501,536.00 |
| Net Non-Operating Income | 88,704.00 | 95,660.00 | 74,865.00 | 46,792.00 |
| EBT | 1,647,053.00 | 2,268,226.00 | 4,027,872.00 | 6,035,585.00 |
| Income Tax | 207,517.00 | 300,661.00 | 588,175.00 | 1,098,318.00 |
| Net Income Including Non-Controlling Interests | 1,439,536.00 | 1,967,565.00 | 3,439,697.00 | 4,937,267.00 |
| Net Income | 1,439,536.00 | 1,967,565.00 | 3,439,697.00 | 4,937,267.00 |
| EBIT | 1,925,634.00 | 2,534,183.00 | 4,170,311.00 | 6,156,583.00 |
| Deprecation and Amortization | 4,856,186.00 | 4,779,333.00 | 4,751,902.00 | 4,634,112.00 |
| EBITDA | 6,781,820.00 | 7,313,516.00 | 8,922,213.00 | 10,790,695.00 |
| EPS | 0.04 | 0.05 | 0.09 | 0.14 |
| Diluted EPS | 0.04 | 0.05 | 0.09 | 0.14 |
| Average Shares Outstanding Basic | 36,362.00 | 36,362.00 | 36,335.93 | 36,343.89 |
| Average Shares Outstanding Diluted | 36,700.60 | 36,746.90 | 37,136.28 | 37,144.41 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Operating Cash Flow | 5,940,582.00 | 6,607,482.00 | 8,616,433.00 | 7,319,709.00 |
| Operating Net Income | 1,647,053.00 | 2,268,226.00 | 4,027,872.00 | 6,035,585.00 |
| Deprecation and Amortization | 4,856,186.00 | 4,779,333.00 | 4,751,902.00 | 4,634,112.00 |
| Deferred Income Tax | 0 | 0 | 0 | 0 |
| Share Based Compensation | 0 | 0 | 0 | 0 |
| Change in Working Capital | 200,778.00 | -7,467.00 | 1,617,646.00 | -2,009,309.00 |
| Other Operating Activities | 0 | 0 | 0 | -1,340,679.00 |
| Investing Cash Flow | -615,105.00 | -3,090,177.00 | -5,061,924.00 | -6,015,390.00 |
| Capital Expenditure | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -5,006,445.00 | -2,990,202.00 | -4,622,030.00 | -5,760,920.00 |
| Net Purchase/Sale of Investments Net | -7,810.00 | 45,519.00 | -64,160.00 | 197,450.00 |
| Net Purchase/Sale of Business | -12,500.00 | 0 | 0 | 0 |
| Other Investing Activities | 4,411,650.00 | -145,494.00 | -375,734.00 | -451,920.00 |
| Financing Cash Flow | -2,475,391.00 | -1,059,094.00 | 416,894.00 | 494,442.00 |
| Net Issuance/Repayment of Debt | -1,166,310.00 | 613,923.00 | 3,544,052.00 | 2,094,415.00 |
| Net Issuance/Repurchase of Equity | 0 | 0 | 0 | 0 |
| Dividends Paid | -1,309,032.00 | -1,672,652.00 | -3,127,133.00 | -1,599,928.00 |
| Other Financing Activities | -49.00 | -365.00 | -25.00 | -45.00 |
| Net Change in Cash | 2,850,086.00 | 2,458,211.00 | 3,971,403.00 | 1,798,761.00 |
| Cash at Beginning of Period | 12,354,035.00 | 9,896,604.00 | 5,906,176.00 | 4,113,651.00 |
| Cash at End of Period | 15,219,039.00 | 12,354,035.00 | 9,896,604.00 | 5,906,176.00 |
| Free Cash Flow | 859,428.00 | 3,533,601.00 | 3,917,064.00 | 1,438,203.00 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2024-12-31 | 2024-06-30 |
|---|---|---|---|---|
| Assets | 42,945,600.00 | 43,521,100.00 | 45,379,852.00 | 45,435,200.00 |
| Current Assets | 23,067,200.00 | 23,149,800.00 | 23,643,516.00 | 25,110,300.00 |
| Cash and Short-Term Investments | 13,089,484.00 | 0 | 15,334,089.00 | 0 |
| Cash and Cash Equivalents | 12,977,022.00 | 0 | 15,219,039.00 | 0 |
| Short-Term Investments | 112,462.00 | 0 | 115,050.00 | 0 |
| Net Receivables | 6,564,271.00 | 0 | 5,485,539.00 | 0 |
| Inventory | 3,301,398.00 | 0 | 2,694,594.00 | 0 |
| Other Current Assets | 112,047.00 | 0 | 129,294.00 | 0 |
| Non-Current Assets | 19,878,400.00 | 20,371,300.00 | 21,736,336.00 | 20,324,900.00 |
| Property, Plant, Equipment Net | 19,142,205.00 | 0 | 21,023,351.00 | 0 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 |
| Long-Term Investments | 379,092.00 | 0 | 423,226.00 | 0 |
| Non-Current Deferred Assets | 142,023.00 | 0 | 126,213.00 | 0 |
| Other Non-Current Assets | 215,080.00 | 0 | 163,546.00 | 0 |
| Liabilities | 19,574,400.00 | 20,265,100.00 | 20,376,534.00 | 20,919,000.00 |
| Current Liabilities | 9,324,200.00 | 10,131,100.00 | 8,739,511.00 | 8,538,800.00 |
| Payables and Expenses | 3,589,974.00 | 0 | 4,741,424.00 | 0 |
| Account Payables | 1,653,342.00 | 0 | 2,205,020.00 | 0 |
| Current Accrued Liabilities | 0 | 0 | 10,212.00 | 0 |
| Short-Term Debt | 5,630,587.00 | 0 | 3,902,077.00 | 0 |
| Other Current Liabilities | 103,639.00 | 0 | 96,010.00 | 0 |
| Non-Current Liabilities | 10,250,200.00 | 10,134,000.00 | 11,637,023.00 | 12,380,200.00 |
| Long-Term Debt | 9,909,011.00 | 0 | 11,253,596.00 | 0 |
| Other Non-Current Liabilities | 341,189.00 | 0 | 383,427.00 | 0 |
| Equity | 23,371,200.00 | 23,256,000.00 | 25,003,318.00 | 24,516,200.00 |
| Shareholders Equity | 23,371,200.00 | 23,256,000.00 | 25,003,318.00 | 24,516,200.00 |
| Capital Stock | 7,172,401.00 | 0 | 7,272,401.00 | 0 |
| Share Premium | 5,985,000.00 | 0 | 6,055,773.00 | 0 |
| Retained Earnings | 7,338,658.00 | 0 | 8,444,082.00 | 0 |
| Treasury Shares | 482,388.00 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 3,268,022.00 | 0 | 3,121,210.00 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 |
| Debt | 15,539,598.00 | 0 | 15,155,673.00 | 0 |
| Net Debt | 1,659,409.00 | 0 | 0 | 0 |
| Common Shares Outstanding | 697,353.13 | 708,135.13 | 727,240.13 | 0 |
| Breakdown | 2025-09-30 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|
| Revenues | 407,900.00 | 16,627,909.00 | 6,068,049.00 |
| Cost Of Revenue | 27,000.00 | 14,527,213.00 | 5,224,624.00 |
| Interest Income | 55,423.00 | 56,414.00 | 49,849.00 |
| Interest Expense | 82,794.00 | 70,971.00 | 69,715.00 |
| Non-Interest Expense | 147,986.00 | 145,884.00 | 153,686.00 |
| Gross Profit | 380,900.00 | 2,100,696.00 | 843,425.00 |
| Operating Expenses | -14,100.00 | 1,221,459.00 | 423,097.00 |
| Selling, General and Administrative Expenses | 147,986.00 | 145,884.00 | 153,686.00 |
| Research and Development Expenses | 262,231.00 | 285,743.00 | 295,011.00 |
| Other Operating Expenses | -20,436.00 | -33,516.00 | -25,600.00 |
| Operating Income | 328,300.00 | 879,237.00 | 420,328.00 |
| Net Non-Operating Income | 21,688.00 | 154,004.00 | 28,294.00 |
| EBT | 951,100.00 | 1,317,653.00 | 355,018.00 |
| Income Tax | 86,258.00 | 19,520.00 | 55,619.00 |
| Net Income Including Non-Controlling Interests | 885,300.00 | 1,140,136.00 | 299,399.00 |
| Net Income | 885,300.00 | 1,140,136.00 | 299,399.00 |
| EBIT | 328,300.00 | 1,530,934.00 | 424,733.00 |
| Deprecation and Amortization | 0 | 1,271,085.00 | 0 |
| EBITDA | 328,300.00 | 1,530,934.00 | 424,733.00 |
| EPS | 0.01 | 0.01 | 0.01 |
| Diluted EPS | 0.01 | 0.01 | 0.01 |
| Average Shares Outstanding Basic | 35,336.80 | 36,362.00 | 36,362.00 |
| Average Shares Outstanding Diluted | 35,336.80 | 36,410.00 | 36,414.55 |
| Breakdown | 2025-09-30 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|
| Operating Cash Flow | 1,169,700.00 | 2,092,182.00 | 1,524,300.00 |
| Operating Net Income | 0 | 271,292.00 | 0 |
| Deprecation and Amortization | 0 | 1,271,085.00 | 0 |
| Deferred Income Tax | 0 | 0 | 0 |
| Share Based Compensation | 0 | 0 | 0 |
| Change in Working Capital | 0 | 550,724.00 | 0 |
| Other Operating Activities | 0 | -919.00 | 0 |
| Investing Cash Flow | -796,600.00 | 37,895.00 | -1,626,100.00 |
| Capital Expenditure | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | 0 | -1,342,467.00 | 0 |
| Net Purchase/Sale of Investments Net | 0 | -1,037.00 | 0 |
| Net Purchase/Sale of Business | 0 | 0 | 0 |
| Other Investing Activities | 0 | 1,381,399.00 | 0 |
| Financing Cash Flow | -1,065,900.00 | -695,591.00 | -768,000.00 |
| Net Issuance/Repayment of Debt | 0 | -695,519.00 | 0 |
| Net Issuance/Repurchase of Equity | 0 | 0 | 0 |
| Dividends Paid | 0 | 0 | 0 |
| Other Financing Activities | 0 | -72.00 | 0 |
| Net Change in Cash | -692,800.00 | 1,434,486.00 | -869,800.00 |
| Cash at Beginning of Period | 13,661,800.00 | 13,776,600.00 | 14,651,900.00 |
| Cash at End of Period | 12,977,000.00 | 15,219,039.00 | 13,776,600.00 |
| Free Cash Flow | 1,169,700.00 | -2,988,972.00 | 1,524,300.00 |