IMOS (ChipMOS TECHNOLOGIES) Degree of Operating Leverage : 0.62 (As of Mar. 2026)

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IMOS ChipMOS TECHNOLOGIES Inc IMOS
65 GF Score
Price $58.21
GF Value $30.10
Valuation Significantly Overvalued
! 3 Warning Signs
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What is ChipMOS TECHNOLOGIES Degree of Operating Leverage?

ChipMOS TECHNOLOGIES IMOS +2.94% 65 Degree of Operating Leverage is 0.62 as of Mar. 2026. GuruFocus rates IMOS with a GF Score™ of 65/100 and a GF Value™ of $30.10 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,009 Semiconductors companies, ChipMOS TECHNOLOGIES ranks better than 54.61% on this metric.

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. ChipMOS TECHNOLOGIES's Degree of Operating Leverage for the quarter that ended in Mar. 2026 was 0.62. The higher Degree of Operating Leverage, the higher operating risk the company will take.

The industry rank for ChipMOS TECHNOLOGIES's Degree of Operating Leverage or its related term are showing as below:

IMOS's Degree of Operating Leverage is ranked better than
54.61% of 1009 companies
in the Semiconductors industry
Industry Median: 0.98 vs IMOS: 0.62

ChipMOS TECHNOLOGIES  (NAS:IMOS) Degree of Operating Leverage Explanation

Degree of Operating Leverage (DOL) is a leverage ratio that measures the sensitivity of a company’s operting income, also referred to as Earnings Before Interest and Taxes (EBIT), to fluctuations in its Revenue. DOL is a method used to quantify a company’s operating risk. This risk is related to the company's structure of variable costs and fixed costs. Since the fixed costs do not allow the company to adjust the operating costs, the operating risk rises with a higher fixed-to-variable costs proportion.

A high Degree of Operating Leverage indicates that the company’s fixed costs exceed its variable costs. By increasing the sales, the company can earn more profits. In addition, the company must be able to maintain relatively high sales to cover all fixed costs.

Be Aware

The use of operating leverage varies across different industries and business sectors, and the application of Degree of Operating Leverage (DOL) should be adjusted accordingly.


ChipMOS TECHNOLOGIES Degree of Operating Leverage Related Terms


ChipMOS TECHNOLOGIES Degree of Operating Leverage Historical Data

* Premium members only.

The historical data trend for ChipMOS TECHNOLOGIES's Degree of Operating Leverage 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 Degree of Operating Leverage Chart

ChipMOS TECHNOLOGIES Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Degree of Operating Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.55 -7.33 0.00 0.00 0.19

ChipMOS TECHNOLOGIES Quarterly Data
Dec19 Mar20 Jun20 Dec20 Mar21 Jun21 Dec21 Mar22 Jun22 Dec22 Jun23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Degree of Operating Leverage 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 0.44 0.19 0.62

IMOS vs NVDA, AVGO, MU: Degree of Operating Leverage Comparison

For the Semiconductors subindustry, ChipMOS TECHNOLOGIES's Degree of Operating Leverage, along with its competitors' market caps and Degree of Operating Leverage 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 Degree of Operating Leverage vs Semiconductors Industry

For the Semiconductors industry and Technology sector, ChipMOS TECHNOLOGIES's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where ChipMOS TECHNOLOGIES's Degree of Operating Leverage falls into.


IMOS
65GF Score
ChipMOS TECHNOLOGIES Inc IMOS
Degree of Operating Leverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ChipMOS TECHNOLOGIES Degree of Operating Leverage Calculation

ChipMOS TECHNOLOGIES's Degree of Operating Leverage for the quarter that ended in Mar. 2026 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( 41.272 (Mar. 2026) / 30.869 (Mar. 2025) - 1 )/( 811.239 (Mar. 2026) / 523.401 (Mar. 2025) - 1 )
=0.337/0.5499
=0.61***

* 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.

** TTM data of EBIT and Revenue was used to calculate Degree of Operating Leverage.
*** Please be aware that the Degree of Operating Leverage calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

What does a Degree of Operating Leverage of 0.62 mean?
ChipMOS TECHNOLOGIES (IMOS) has a Degree of Operating Leverage of 0.62 as of Mar. 2026. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for ChipMOS TECHNOLOGIES and its competitors. According to the industry distribution chart, ChipMOS TECHNOLOGIES ranks #458 out of 1009 companies in the Semiconductors industry, placing it in the top 45.4%.
Is ChipMOS TECHNOLOGIES's Degree of Operating Leverage too high?
ChipMOS TECHNOLOGIES's current Degree of Operating Leverage is 0.62. The Semiconductors industry median Degree of Operating Leverage is 0.98. ChipMOS TECHNOLOGIES's value of 0.62 is 36.7% below this industry median. Based on the distribution chart, ChipMOS TECHNOLOGIES ranks #458 out of 1009 companies in the Semiconductors industry, which is above the industry midpoint. Overall, ChipMOS TECHNOLOGIES has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ChipMOS TECHNOLOGIES's Degree of Operating Leverage compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, ChipMOS TECHNOLOGIES ranks #458 out of 1009 companies for Degree of Operating Leverage. This puts ChipMOS TECHNOLOGIES in the upper half of its industry. The industry median Degree of Operating Leverage is 0.98. ChipMOS TECHNOLOGIES's value of 0.62 is 36.7% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Degree of Operating Leverage for a Semiconductors company?
The median Degree of Operating Leverage among Semiconductors companies is 0.98, based on 1,009 companies in the industry. Companies in the top quartile (top 25%) have a Degree of Operating Leverage significantly above this median, while those in the bottom quartile fall well below. However, Degree of Operating Leverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ChipMOS TECHNOLOGIES's current Degree of Operating Leverage of 0.62 is 36.7% below 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 Degree of Operating Leverage mean?
A high Degree of Operating Leverage can signal that a stock is expensive relative to its fundamentals. Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. View historical data for ChipMOS TECHNOLOGIES and its competitors. For the Semiconductors industry, the median Degree of Operating Leverage is 0.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ChipMOS TECHNOLOGIES's current Degree of Operating Leverage is 0.62. 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 $30.10, compared to a current price of $58.21 — trading 93.4% above its estimated fair value. The current Degree of Operating Leverage is 0.62 and 36.7% below the Semiconductors industry median of 0.98. ChipMOS TECHNOLOGIES's overall GF Score™ is 65/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Degree of Operating Leverage calculated?
Degree of Operating Leverage is calculated from a company's financial statements. For ChipMOS TECHNOLOGIES (IMOS), the current Degree of Operating Leverage is 0.62 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 $58.21 is trading 93.4% above its estimated GF Value™ of $30.10. GuruFocus considers ChipMOS TECHNOLOGIES to be Significantly Overvalued.

Key valuation signals for IMOS:

  • Degree of Operating Leverage: 0.62
  • GF Value™: $30.10 vs. price of $58.21 (93.4% above fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 36.7% below the Semiconductors median (#458 of 1009)

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.
65GF Score

Get the complete analysis for IMOS

Degree of Operating Leverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$58.21
Price
$30.10
GF Value