ChipMOS TECHNOLOGIES INC. reported second quarter 2026 financial results, achieving record high quarterly revenue since 2014 of NT$7,383.1 million (US$231.8 million), a 28.7% increase year-over-year and a 6.5% increase from the first quarter. Gross margin expanded to 18%, up from 6.6% in the prior year period. Net earnings were NT$891.7 million (US$28.0 million), or US$0.80 per basic ADS, compared to a net loss of US$0.47 per basic ADS in the second quarter of 2025. The company distributed a cash dividend from capital surplus of NT$1.23 per common share (US$0.760 per ADS) on July 17 and July 24, 2026, respectively. ChipMOS operates as an outsourced semiconductor assembly and test services provider.