CHIPMOS TECHNOLOGIES INC

IMOSdata completeness 88%8 fiscal years on file

Data notes: no data for concept 'epsDiluted'; no data for concept 'interestExpense'

The thesis, from the filings

CHIPMOS TECHNOLOGIES INC earns about 19% on invested capital, far above its ~9% cost of capital, with a roughly flat share count — a real edge showing up in the numbers. The estimate methods put fair value between $1.21 and $10.1 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2020FY 2021FY 2022FY 2023FY 2024
Revenue$819.5M1$987.7M2$765.3M3$697.5M4$692.2M5
Net income$84.7M6$178M7$111.9M8$64.3M9$43.9M10
Operating cash flow$211.5M11$263.9M12$280.4M13$215.8M14$181.2M15
Capital expenditure$141.1M16$212M17$152.9M18$100.4M19$155M20
Free cash flow (derived)$70.5M11$51.8M12$127.5M13$115.4M14$26.2M15
Total debt
Cash & equivalents$146.5M21$212.9M22$322.1M23$403.5M24$464.1M25
Diluted shares727.2M727.2M727.2M727.2M727.2M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$10.49
your share of equity
Profit it earned you last year
$0.6
Free cash flow it threw off
$0.36
Debt you’d be carrying

10 shares is a claim on $10.49 of net worth that earned you $0.6 and generated $0.36 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
19% avg · 5y
FY20 14%FY21 27%FY22 23%FY23 16%FY24 15%

It earned about 19% on invested capital, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
−0% shares · 5y

Share count is roughly flat over 5 years — little dilution, little buyback.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $1.21 and $10.1 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$10.1
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth20.0%
  • fcfBase$115.4M
DCF · Growth Exit 5Y
$5.81
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth20.0%
  • fcfBase$115.4M
Earnings Power Value
$1.21
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$84.7M
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years20.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $5.81
The three cases
Bear0.0%$2.91
Base20.0%$5.81
Bull20.0%$5.81

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 20.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2020-12-31 · accession 0001193125-21-121875 (Revenue)
  2. 20-F · period ending 2021-12-31 · accession 0001193125-22-104872 (Revenue)
  3. 20-F · period ending 2022-12-31 · accession 0000950170-23-012607 (Revenue)
  4. 20-F · period ending 2023-12-31 · accession 0000950170-24-043516 (Revenue)
  5. 20-F · period ending 2024-12-31 · accession 0000950170-25-053927 (Revenue)
  6. 20-F · period ending 2020-12-31 · accession 0001193125-21-121875 (ProfitLoss)
  7. 20-F · period ending 2021-12-31 · accession 0001193125-22-104872 (ProfitLoss)
  8. 20-F · period ending 2022-12-31 · accession 0000950170-23-012607 (ProfitLoss)
  9. 20-F · period ending 2023-12-31 · accession 0000950170-24-043516 (ProfitLoss)
  10. 20-F · period ending 2024-12-31 · accession 0000950170-25-053927 (ProfitLoss)
  11. 20-F · period ending 2020-12-31 · accession 0001193125-21-121875 (CashFlowsFromUsedInOperatingActivities)
  12. 20-F · period ending 2021-12-31 · accession 0001193125-22-104872 (CashFlowsFromUsedInOperatingActivities)
  13. 20-F · period ending 2022-12-31 · accession 0000950170-23-012607 (CashFlowsFromUsedInOperatingActivities)
  14. 20-F · period ending 2023-12-31 · accession 0000950170-24-043516 (CashFlowsFromUsedInOperatingActivities)
  15. 20-F · period ending 2024-12-31 · accession 0000950170-25-053927 (CashFlowsFromUsedInOperatingActivities)
  16. 20-F · period ending 2020-12-31 · accession 0001193125-21-121875 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  17. 20-F · period ending 2021-12-31 · accession 0001193125-22-104872 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  18. 20-F · period ending 2022-12-31 · accession 0000950170-23-012607 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  19. 20-F · period ending 2023-12-31 · accession 0000950170-24-043516 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  20. 20-F · period ending 2024-12-31 · accession 0000950170-25-053927 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  21. 20-F · period ending 2020-12-31 · accession 0001193125-21-121875 (CashAndCashEquivalents)
  22. 20-F · period ending 2021-12-31 · accession 0001193125-22-104872 (CashAndCashEquivalents)
  23. 20-F · period ending 2022-12-31 · accession 0000950170-23-012607 (CashAndCashEquivalents)
  24. 20-F · period ending 2023-12-31 · accession 0000950170-24-043516 (CashAndCashEquivalents)
  25. 20-F · period ending 2024-12-31 · accession 0000950170-25-053927 (CashAndCashEquivalents)