6-K2026-05-27· deepseek-v4-flash

IMOS · ChipMOS TECHNOLOGIES Inc.

0001193125-26-240344

Summary

ChipMOS shareholders approved a cash dividend of NT$1.23 per common share (approx US$0.78 per ADS) from capital surplus, with ex-date June 29, 2026.

Key takeaways

Shareholders approved cash dividend NT$1.23/share from capital surplus at AGM on May 26, 2026.
Ex-dividend and record date for ADR is June 29, 2026; distribution date July 24, 2026.
Withholding tax reduced to 0% as dividend sourced from capital surplus, not retained earnings.

Full analysis

The dividend distribution from capital surplus, rather than retained earnings, results in a 0% withholding tax rate, benefiting ADR holders. The payout, previously approved by the board on February 24, 2026, and now shareholder-approved, reflects the company's capital management strategy. ADR holders will receive the net amount after conversion by Citibank, with books closed from June 29 to July 2.