IMOS (ChipMOS TECHNOLOGIES) Scaled Net Operating Assets: 0.61 (As of Mar. 2026)


IMOS ChipMOS TECHNOLOGIES Inc IMOS
69 GF Score
Price $63.04
GF Value $29.27
Valuation Significantly Overvalued
! 7 Warning Signs
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What is ChipMOS TECHNOLOGIES Scaled Net Operating Assets?

ChipMOS TECHNOLOGIES IMOS -3.66% 69 Scaled Net Operating Assets is 0.61 as of Mar. 2026. GuruFocus rates IMOS with a GF Score™ of 69/100 and a GF Value™ of $29.27 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

ChipMOS TECHNOLOGIES's operating assets for the quarter that ended in Mar. 2026 was $1,014.9 Mil. ChipMOS TECHNOLOGIES's operating liabilities for the quarter that ended in Mar. 2026 was $138.2 Mil. ChipMOS TECHNOLOGIES's Total Assets for the quarter that ended in Dec. 2025 was $1,446.5 Mil. Therefore, ChipMOS TECHNOLOGIES's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.61.


ChipMOS TECHNOLOGIES Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for ChipMOS TECHNOLOGIES's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

ChipMOS TECHNOLOGIES Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.84 0.63 0.62 0.52 0.58

ChipMOS TECHNOLOGIES Quarterly Data
Dec19 Mar20 Jun20 Dec20 Mar21 Jun21 Dec21 Mar22 Jun22 Dec22 Jun23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets 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 0.52 0.57 0.61

IMOS vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, ChipMOS TECHNOLOGIES's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Semiconductors Industry

For the Semiconductors industry and Technology sector, ChipMOS TECHNOLOGIES's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where ChipMOS TECHNOLOGIES's Scaled Net Operating Assets falls into.


IMOS
69GF Score
ChipMOS TECHNOLOGIES Inc IMOS
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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ChipMOS TECHNOLOGIES Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

ChipMOS TECHNOLOGIES's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(968.809-160.691)/1393.118
=0.58

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1446.542 - 477.733
=968.809

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=681.459 - 338.352 - 182.416
=160.691

ChipMOS TECHNOLOGIES's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(1014.93-138.192)/1446.542
=0.61

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1406.69 - 391.76
=1014.93

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=634.576 - 312.627 - 183.757
=138.192

* 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.

What does a Scaled Net Operating Assets of 0.61 mean?
ChipMOS TECHNOLOGIES (IMOS) has a Scaled Net Operating Assets of 0.61 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on ChipMOS TECHNOLOGIES and its competitors.
Is ChipMOS TECHNOLOGIES's Scaled Net Operating Assets too high?
ChipMOS TECHNOLOGIES's current Scaled Net Operating Assets is 0.61. 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 Scaled Net Operating Assets compare to NVDA and AVGO?
ChipMOS TECHNOLOGIES's Scaled Net Operating Assets of 0.61 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 Scaled Net Operating Assets for a Semiconductors company?
A good Scaled Net Operating Assets depends on the Semiconductors industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on ChipMOS TECHNOLOGIES and its competitors. ChipMOS TECHNOLOGIES's current Scaled Net Operating Assets is 0.61. 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 $29.27, compared to a current price of $63.04 — trading 115.4% above its estimated fair value. The current Scaled Net Operating Assets is 0.61. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For ChipMOS TECHNOLOGIES (IMOS), the current Scaled Net Operating Assets is 0.61 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 $63.04 is trading 115.4% above its estimated GF Value™ of $29.27. GuruFocus considers ChipMOS TECHNOLOGIES to be Significantly Overvalued.

Key valuation signals for IMOS:

  • Scaled Net Operating Assets: 0.61
  • GF Value™: $29.27 vs. price of $63.04 (115.4% 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

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$63.04
Price
$29.27
GF Value