IMOS (ChipMOS TECHNOLOGIES) Current Ratio: 2.44 (As of Mar. 2026) — Near Median

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
71 GF Score
Price $52.67
GF Value $32.12
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is ChipMOS TECHNOLOGIES Current Ratio?

ChipMOS TECHNOLOGIES IMOS -0.15% 71 Current Ratio is 2.44 as of Mar. 2026, which is 0% below its 10-year median of 2.45. GuruFocus rates IMOS with a GF Score™ of 71/100 and a GF Value™ of $32.12 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,029 Semiconductors companies, ChipMOS TECHNOLOGIES ranks better than 50.92% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. ChipMOS TECHNOLOGIES's current ratio for the quarter that ended in Mar. 2026 was 2.44.

ChipMOS TECHNOLOGIES has a current ratio of 2.44. It generally indicates good short-term financial strength.

The historical rank and industry rank for ChipMOS TECHNOLOGIES's Current Ratio or its related term are showing as below:

IMOS' s Current Ratio Range Over the Past 10 Years
Min: 1.96   Med: 2.45   Max: 3.6
Current: 2.44

During the past 13 years, ChipMOS TECHNOLOGIES's highest Current Ratio was 3.60. The lowest was 1.96. And the median was 2.45.

IMOS's Current Ratio is ranked better than
50.92% of 1029 companies
in the Semiconductors industry
Industry Median: 2.4 vs IMOS: 2.44

ChipMOS TECHNOLOGIES  (NAS:IMOS) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


ChipMOS TECHNOLOGIES Current Ratio Related Terms


ChipMOS TECHNOLOGIES Current Ratio Historical Data

* Premium members only.

The historical data trend for ChipMOS TECHNOLOGIES's Current Ratio 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 Ratio Chart

ChipMOS TECHNOLOGIES Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.96 2.83 3.38 2.71 2.40

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 Ratio 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 2.29 2.47 2.40 2.44

IMOS vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, ChipMOS TECHNOLOGIES's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


ChipMOS TECHNOLOGIES Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, ChipMOS TECHNOLOGIES's Current Ratio distribution charts can be found below:

* The bar in red indicates where ChipMOS TECHNOLOGIES's Current Ratio falls into.


IMOS
71GF Score
ChipMOS TECHNOLOGIES Inc IMOS
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ChipMOS TECHNOLOGIES Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

ChipMOS TECHNOLOGIES's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=802.089/334.301
=2.40

ChipMOS TECHNOLOGIES's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=763.691/313.336
=2.44

* 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.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 2.44 mean?
ChipMOS TECHNOLOGIES (IMOS) has a Current Ratio of 2.44 as of Mar. 2026. This is near median its historical median of 2.45. Over the past decade, ChipMOS TECHNOLOGIES's Current Ratio has ranged from 1.96 to 3.60. According to the industry distribution chart, ChipMOS TECHNOLOGIES ranks #505 out of 1029 companies in the Semiconductors industry, placing it in the top 49.1%.
Is ChipMOS TECHNOLOGIES's Current Ratio too high?
ChipMOS TECHNOLOGIES's current Current Ratio of 2.44 is near median its 10-year median of 2.45. Over the past 10 years, this metric has ranged from a low of 1.96 to a high of 3.60. The Semiconductors industry median Current Ratio is 2.40. ChipMOS TECHNOLOGIES's value of 2.44 is 1.7% above this industry median. Based on the distribution chart, ChipMOS TECHNOLOGIES ranks #505 out of 1029 companies in the Semiconductors industry, which is above the industry midpoint. Overall, ChipMOS TECHNOLOGIES has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ChipMOS TECHNOLOGIES's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, ChipMOS TECHNOLOGIES ranks #505 out of 1029 companies for Current Ratio. This puts ChipMOS TECHNOLOGIES in the upper half of its industry. The industry median Current Ratio is 2.40. ChipMOS TECHNOLOGIES's value of 2.44 is 1.7% above this benchmark. Historically, ChipMOS TECHNOLOGIES's own Current Ratio has ranged from 1.96 to 3.60 over the past decade. While the company's 10-year median is 2.45 vs. the industry median of 2.40, ChipMOS TECHNOLOGIES has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.40, based on 1,029 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ChipMOS TECHNOLOGIES's current Current Ratio of 2.44 is 1.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Semiconductors industry, the median Current Ratio is 2.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ChipMOS TECHNOLOGIES's current Current Ratio is 2.44, which is near median its own 10-year median of 2.45. 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 $32.12, compared to a current price of $52.67 — trading 64% above its estimated fair value. The current Current Ratio is 2.44, which is near median its 10-year median of 2.45 and 1.7% above the Semiconductors industry median of 2.40. ChipMOS TECHNOLOGIES's overall GF Score™ is 71/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For ChipMOS TECHNOLOGIES (IMOS), the current Current Ratio is 2.44 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 $52.67 is trading 64% above its estimated GF Value™ of $32.12. GuruFocus considers ChipMOS TECHNOLOGIES to be Significantly Overvalued.

Key valuation signals for IMOS:

  • Current Ratio: 2.44 (near median its 10-year median of 2.45)
  • GF Value™: $32.12 vs. price of $52.67 (64% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 1.7% above the Semiconductors median (#505 of 1029)

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.
71GF Score

Get the complete analysis for IMOS

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

$52.67
Price
$32.12
GF Value