ChipMOS TECHNOLOGIES
Financial ratios & Valuation

Forward Multiples (2025 – 2025)

2025
Price/Earnings ratio
4.82
Price/Sales ratio
0.68
Earnings per Share (EPS)
$3.24

Historical Multiples (2014 – 2023)

2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TTM Median
Valuation Ratios
Price/Earnings ratio
81.21109.06115.3173.70187.2595.23104.4971.6969.26154.27272.90187.25
Price/Sales ratio
12.2412.2410.7012.4311.1712.1010.8012.9110.1314.2119.9311.17
Price/Book Value ratio
14.7712.7312.1112.1211.4312.5211.9914.519.6612.2518.3411.43
Price/Cash Flow ratio
46.1343.7055.4746.9250.021.22K41.8448.3627.6445.9375.4750.02
Price/Free Cash Flow ratio
98.97213.84-213.35652.14-8.30K-46.96125.59246.1360.8285.90326.75-8.30K
Price/Earnings Growth ratio
0.01-2.88-3.791.11-3.200.59-12.790.63-2.07-3.700.08-3.20
Dividend Yield
0.38%0.82%0.91%0.11%0.12%0.35%0.52%0.45%1.31%0.55%0.17%0.12%
Profitability Indicator Ratios
Gross Profit Margin
23.50%20.57%19.80%18.04%18.56%19.30%21.86%26.47%20.88%16.62%15.54%19.30%
Operating Profit Margin
0.54%0.38%10.86%12.48%11.36%-6.26%15.49%20.30%13.67%8.93%7.83%-6.26%
Pretax Profit Margin
21.74%14.40%9.24%8.44%9.64%14.89%12.92%22.02%17.12%9.59%8.22%14.89%
Net Profit Margin
15.08%11.22%9.28%16.86%5.96%12.70%10.33%18.01%14.62%9.21%7.25%5.96%
Effective Tax Rate
20.00%20.79%10.41%20.05%38.11%14.72%19.99%16.17%14.60%18.29%14.97%14.72%
Return on Assets
9.58%7.21%5.45%9.09%3.32%7.53%6.78%11.61%7.65%4.26%3.68%3.32%
Return On Equity
18.19%11.67%10.50%16.45%6.10%13.15%11.48%20.24%13.96%7.94%6.71%6.10%
Return on Capital Employed
0.45%0.30%7.51%8.42%7.51%-4.33%12.14%15.73%8.36%4.92%4.80%-4.33%
Liquidity Ratios
Current Ratio
2.452.7015.91K19.8017.077.342.15N/AN/AN/A3.077.34
Quick Ratio
2.252.423.211.831.942.031.791.842.633.032.711.94
Cash ratio
1.591.701.611.200.890.950.710.821.521.661.760.89
Days of Sales Outstanding
82.2872.3083.3285.07103.7579.9492.0864.8775.9798.36113.85103.75
Days of Inventory outstanding
36.9638.5746.4847.8943.1439.3142.6758.1062.9852.6551.7843.14
Operating Cycle
119.24110.87129.81132.96146.89119.26134.75122.98138.95151.01165.64146.89
Days of Payables Outstanding
23.3016.3820.4217.0815.4618.2242.8751.2538.5840.6014.9918.22
Cash Conversion Cycle
95.9494.49109.38115.88131.43101.0391.8771.72100.36110.40150.64131.43
Debt Ratios
Debt Ratio
0.220.240.340.310.290.260.220.230.310.320.330.29
Debt Equity Ratio
0.420.400.660.570.540.460.370.410.560.600.600.54
Long-term Debt to Capitalization
0.190.200.370.280.330.290.250.270.330.330.310.31
Total Debt to Capitalization
0.300.280.390.360.350.310.270.290.360.370.370.35
Interest Coverage Ratio
26.7617.97N/AN/AN/AN/A21.21N/AN/AN/A6.33N/A
Cash Flow to Debt Ratio
0.740.720.330.440.420.020.760.720.610.440.400.02
Company Equity Multiplier
1.891.611.921.801.831.741.691.741.821.861.821.82
Cash Flow Ratios
Operating Cash Flow / Sales Ratio
0.260.280.190.260.220.000.250.260.360.300.260.22
Free Cash Flow / Operating Cash Flow Ratio
0.460.20-0.260.07-0.00-26.140.330.190.450.530.23-0.00
Cash Flow Coverage Ratio
0.740.720.330.440.420.020.760.720.610.440.400.02
Short Term Coverage Ratio
1.782.063.341.525.520.267.909.405.652.911.670.26
Dividend Payout Ratio
31.26%89.63%104.99%8.49%23.28%33.77%55.02%32.40%90.91%85.01%78.39%23.28%