IMOS (ChipMOS TECHNOLOGIES) Current Accrued Expense: $0.0 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

IMOS ChipMOS TECHNOLOGIES Inc IMOS
69 GF Score
Price $68.81
GF Value $32.09
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is ChipMOS TECHNOLOGIES Current Accrued Expense?

ChipMOS TECHNOLOGIES IMOS -3.34% 69 Current Accrued Expense is $0.0 Mil as of Mar. 2026. GuruFocus rates IMOS with a GF Score™ of 69/100 and a GF Value™ of $32.09 (Significantly Overvalued). The stock has 7 warning signs investors should review.

ChipMOS TECHNOLOGIES's Current Accrued Expense for the quarter that ended in Mar. 2026 was $0.0 Mil.

ChipMOS TECHNOLOGIES's annual Current Accrued Expense declined from Dec. 2023 ($0.3 Mil) to Dec. 2024 ($0.0 Mil) but then stayed the same from Dec. 2024 ($0.0 Mil) to Dec. 2025 ($0.0 Mil).

ChipMOS TECHNOLOGIES Current Accrued Expense Related Terms

ChipMOS TECHNOLOGIES Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for ChipMOS TECHNOLOGIES's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ChipMOS TECHNOLOGIES Current Accrued Expense Chart

ChipMOS TECHNOLOGIES Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.12 0.25 0.31 0.00 0.00

ChipMOS TECHNOLOGIES Quarterly Data
Dec19 Mar20 Jun20 Dec20 Mar21 Jun21 Dec21 Mar22 Jun22 Dec22 Jun23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
IMOS
69GF Score
ChipMOS TECHNOLOGIES Inc IMOS
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ChipMOS TECHNOLOGIES Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $0.0 Mil mean?
ChipMOS TECHNOLOGIES (IMOS) has a Current Accrued Expense of $0.0 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on ChipMOS TECHNOLOGIES and its competitors.
Is ChipMOS TECHNOLOGIES's Current Accrued Expense too high?
ChipMOS TECHNOLOGIES's current Current Accrued Expense is $0.0 Mil. Overall, ChipMOS TECHNOLOGIES has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ChipMOS TECHNOLOGIES's Current Accrued Expense compare to NVDA and AVGO?
ChipMOS TECHNOLOGIES's Current Accrued Expense of $0.0 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Semiconductors company?
A good Current Accrued Expense depends on the Semiconductors industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on ChipMOS TECHNOLOGIES and its competitors. ChipMOS TECHNOLOGIES's current Current Accrued Expense is $0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ChipMOS TECHNOLOGIES stock overvalued right now?
Based on GuruFocus' analysis, ChipMOS TECHNOLOGIES (IMOS) is currently considered Significantly Overvalued. The stock's GF Value™ is $32.09, compared to a current price of $68.81 — trading 114.4% above its estimated fair value. The current Current Accrued Expense is $0.0 Mil. ChipMOS TECHNOLOGIES's overall GF Score™ is 69/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For ChipMOS TECHNOLOGIES (IMOS), the current Current Accrued Expense is $0.0 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is ChipMOS TECHNOLOGIES (IMOS) Overvalued in 2026?

Based on GuruFocus' analysis, ChipMOS TECHNOLOGIES stock appears to be overvalued. The current stock price of $68.81 is trading 114.4% above its estimated GF Value™ of $32.09. GuruFocus considers ChipMOS TECHNOLOGIES to be Significantly Overvalued.

Key valuation signals for IMOS:

  • Current Accrued Expense: $0.0 Mil
  • GF Value™: $32.09 vs. price of $68.81 (114.4% above fair value)
  • GF Score™: 69/100 with 7 warning signs

No single metric tells the full story. See the IMOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ChipMOS TECHNOLOGIES Business Description

Other Exchanges 8150:TaiwanCPIA:Germany
Address No.1, Yanfa 1st Road, Hsinchu Science Park, Hsinchu, TWN
ChipMOS TECHNOLOGIES Inc is engaged in the research, development, manufacturing, and sale of high-integration and high-precision integrated circuits and related assembly and testing services. The company's segments include Testing, Assembly, Testing, and Assembly for LCD, OLED, and other Display Panel Driver Semiconductors (LCDD), Bumping, and others. It derives a majority of its revenue from Taiwan followed by Japan, the People's Republic of China, Singapore, and others.
69GF Score

Get the complete analysis for IMOS

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$68.81
Price
$32.09
GF Value