Demonstrações financeiras detalhadas de ChipMOS TECHNOLOGIES Inc. (IMOS): demonstração de resultados, balanço patrimonial e fluxo de caixa. Acompanhe a evolução de margens, dívida, liquidez e rentabilidade ano a ano com até 20 anos de histórico.
Resumo da Análise
ChipMOS TECHNOLOGIES Inc. registou receitas de $24.06B no último exercício, com um CAGR de 5 anos de 0.9%. O lucro líquido atingiu $497.8M, com CAGR de 5 anos de -26.9%.
Margens dos últimos 12 meses: margem bruta 14.7%, margem operacional 8.1%, margem líquida 8.3%. O fluxo de caixa livre cresceu a CAGR de -41.9% em 5 anos.
Demonstração de Resultados (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Receita | $18.39B | $17.94B | $18.48B | $20.34B | $23.01B | $27.40B | $23.52B | $21.36B | $22.70B | $24.06B |
| Custo da Receita | $14.75B | $14.70B | $15.05B | $16.41B | $17.98B | $20.15B | $18.61B | $17.81B | $19.75B | $21.46B |
| Lucro Bruto | $3.64B | $3.24B | $3.43B | $3.93B | $5.03B | $7.25B | $4.91B | $3.55B | $2.94B | $2.61B |
| P&D | $838.9M | $985.9M | $939.3M | $1.01B | $1.02B | $1.14B | $1.16B | $1.09B | $1.16B | $1.08B |
| Despesas Gerais e Administrativas | $895.0M | $704.2M | $538.5M | $554.3M | $585.7M | $678.0M | $666.7M | $633.4M | $607.3M | $611.5M |
| Despesas Operacionais | $1.64B | $997.2M | $1.33B | $1.47B | $1.47B | $1.69B | $1.70B | $1.64B | $1.67B | $1.70B |
| Lucro Operacional | $2.00B | $2.24B | $2.10B | $2.46B | $3.57B | $5.56B | $3.22B | $1.91B | $1.27B | $908.9M |
| EBITDA | $5.08B | $4.62B | $5.31B | $6.93B | $7.31B | $10.79B | $8.92B | $7.31B | $6.78B | $6.04B |
| Despesas com Juros | $144.5M | $217.3M | $190.2M | $5.8M | $5.8M | $131.2M | $142.4M | $266.4M | $278.9M | $302.9M |
| Lucro Antes de Impostos | $1.70B | $1.53B | $1.78B | $3.02B | $2.97B | $6.04B | $4.03B | $2.27B | $1.65B | $590.5M |
| Imposto | $177.1M | $550.5M | $456.6M | $513.7M | $594.4M | $1.10B | $588.2M | $300.7M | $207.5M | $92.7M |
| Lucro Líquido | $1.71B | $3.03B | $1.33B | $2.51B | $2.38B | $4.94B | $3.44B | $1.97B | $1.44B | $497.8M |
| LPA | $39.80 | $64.60 | $27.40 | $3.40 | $65.20 | $135.80 | $92.80 | $52.00 | $39.00 | $14.00 |
| LPA Diluído | $39.40 | $64.60 | $27.20 | $3.40 | $64.60 | $133.00 | $90.80 | $51.60 | $38.60 | $14.00 |
| Ações em Circulação (Diluídas) | $43.3M | $36.8M | $40.7M | $36.9M | $36.8M | $37.1M | $37.1M | $36.7M | $36.7M | $35.4M |
Demonstração de Resultados (Trimestral)
| Ano | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Receita | $6.14B | $6.65B | $6.94B | $7.38B |
| Lucro Bruto | $759.7M | $949.7M | $955.5M | $1.33B |
| Lucro Operacional | $369.9M | $641.8M | $519.7M | $948.0M |
| EBITDA | $1.79B | $1.77B | $1.93B | $2.14B |
| Lucro Líquido | $352.2M | $502.4M | $504.9M | $891.7M |
| LPA | $10.00 | $14.20 | $14.80 | $25.40 |
| LPA Diluído | $10.00 | $14.20 | $14.40 | $25.40 |
Balanço (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caixa e Equivalentes | $7.57B | $8.04B | $4.64B | $4.70B | $4.11B | $5.91B | $9.90B | $12.35B | $15.22B | $14.86B |
| Investimentos de Curto Prazo | $1.6M | 0 | $169.2M | $169.0M | $206.5M | $29.2M | $98.7M | $41.1M | $46.1M | $46.0M |
| Contas a Receber | $4.14B | $4.02B | $5.05B | $4.83B | $5.75B | $6.75B | $4.76B | $5.71B | $5.41B | $6.61B |
| Estoque | $1.88B | $1.93B | $1.78B | $1.77B | $2.10B | $3.21B | $3.21B | $2.57B | $2.69B | $3.36B |
| Ativos Circulantes | $16.90B | $14.20B | $11.89B | $11.76B | $12.36B | $16.49B | $18.35B | $25.16B | $23.64B | $25.15B |
| Imobilizado | $13.50B | $15.27B | $16.82B | $18.67B | $18.85B | $20.95B | $21.35B | $20.18B | $21.02B | $19.51B |
| Ágio | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Ativos Intangíveis | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Ativos Totais | $31.30B | $33.26B | $33.13B | $34.31B | $35.08B | $42.52B | $44.94B | $46.16B | $45.38B | $45.35B |
| Contas a Pagar | $825.1M | $688.2M | $637.6M | $819.5M | $969.7M | $1.01B | $560.9M | $785.4M | $699.0M | $1.17B |
| Dívida de Curto Prazo | $1.06B | $3.11B | $747.4M | $748.4M | $748.4M | $778.6M | $1.52B | $2.26B | $3.67B | $5.60B |
| Passivos Circulantes | $4.69B | $6.94B | $5.24B | $4.90B | $5.62B | $7.41B | $6.33B | $7.35B | $8.67B | $10.47B |
| Dívida de Longo Prazo | $9.69B | $7.50B | $9.04B | $8.29B | $6.99B | $9.37B | $12.44B | $12.65B | $10.43B | $9.87B |
| Passivos Totais | $15.05B | $15.14B | $15.11B | $14.65B | $14.25B | $18.38B | $20.13B | $21.31B | $20.31B | $21.34B |
| Reservas | $1.40B | $3.98B | $5.07B | $6.34B | $7.36B | $10.59B | $11.23B | $11.46B | $11.62B | $11.06B |
| Patrimônio Líquido | $16.25B | $18.12B | $18.02B | $19.65B | $20.83B | $24.14B | $24.81B | $24.85B | $25.07B | $24.01B |
| Dívida Total | $10.79B | $10.64B | $9.81B | $9.73B | $8.60B | $11.00B | $14.89B | $15.98B | $15.15B | $16.33B |
| Dívida Líquida | $3.22B | $2.61B | $5.00B | $4.86B | $4.28B | $5.06B | $4.89B | $3.58B | -$110.2M | $1.42B |
| Capital de Giro | $12.21B | $7.26B | $6.65B | $6.86B | $6.74B | $9.08B | $12.02B | $17.81B | $14.97B | $14.68B |
Balanço (Trimestral)
| Ano | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Caixa e Equivalentes | $12.98B | $14.86B | $12.39B | $12.55B |
| Ativos Totais | $42.95B | $45.35B | $44.83B | $46.96B |
| Passivos Totais | $19.57B | $21.34B | $20.22B | $22.11B |
| Patrimônio Líquido | $23.37B | $24.01B | $24.61B | $24.85B |
| Dívida Total | $15.54B | $16.33B | $15.82B | $16.01B |
Fluxo de Caixa (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Lucro Líquido | $1.58B | $1.52B | $1.78B | $3.02B | $2.97B | $6.04B | $4.03B | $2.27B | $1.65B | $497.8M |
| Depreciação e Amortização | $3.23B | $2.90B | $3.38B | $3.73B | $4.18B | $4.63B | $4.75B | $4.78B | $4.86B | $5.13B |
| Compensação em Ações | $356.5M | $123.0M | $41.0M | $822000 | 0 | 0 | 0 | 0 | 0 | 0 |
| Variação Capital de Giro | -$1.10B | $553.5M | -$1.20B | $695.8M | -$1.04B | -$2.01B | $1.62B | -$7.5M | $200.8M | -$1.73B |
| Fluxo de Caixa Operacional | $3.55B | $4.75B | $4.13B | $200.4M | $5.94B | $7.32B | $8.62B | $6.61B | $5.94B | $4.00B |
| CapEx | -$4.47B | -$4.41B | -$4.15B | -$5.44B | -$3.96B | -$5.88B | -$4.70B | -$3.07B | -$5.08B | -$3.87B |
| Aquisições | 0 | $857.1M | -$794.7M | $1.18B | $17.0M | 0 | 0 | 0 | -$12.5M | $251.2M |
| Recompra de Ações | -$1.01B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -$949.0M |
| Dividendos Pagos | -$1.79B | -$257.0M | -$256.8M | -$872.7M | -$1.31B | -$1.60B | -$3.13B | -$1.67B | -$1.31B | -$877.5M |
| Fluxo de Caixa Livre | -$922.8M | $342.0M | -$24.9M | -$5.24B | $1.98B | $1.44B | $3.92B | $3.53B | $859.4M | $130.5M |
Fluxo de Caixa (Trimestral)
| Ano | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Fluxo de Caixa Operacional | $1.17B | $1.89B | $330.0M | $1.20B |
| CapEx | -$746.5M | -$916.5M | -$1.40B | -$1.90B |
| Fluxo de Caixa Livre | $423.2M | $973.3M | -$1.07B | -$696.0M |
| Dividendos Pagos | -$872.7M | $7.2M | 0 | 0 |
| Compensação em Ações | 0 | 0 | 0 | 0 |
Crescimento e Margens (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crescimento Receita (anual) | | -2.4% | +3.0% | +10.1% | +13.1% | +19.1% | -14.2% | -9.2% | +6.3% | +6.0% |
| Crescimento Lucro Líquido (anual) | | +77.3% | -56.2% | +89.2% | -5.2% | +107.5% | -30.3% | -42.8% | -26.8% | -65.4% |
| Crescimento LPA (anual) | | +62.3% | -57.6% | -87.6% | +1817.6% | +108.3% | -31.7% | -44.0% | -25.0% | -64.1% |
| Variação de Ações (anual) | | -15.1% | +10.6% | -9.4% | -0.0% | +0.8% | -0.0% | -1.0% | -0.1% | -3.6% |
| Crescimento FCF (anual) | | +137.1% | -107.3% | -20974.7% | +137.8% | -27.3% | +172.4% | -9.8% | -75.7% | -84.8% |
| Margem Bruta | 19.8% | 18.0% | 18.6% | 19.3% | 21.9% | 26.5% | 20.9% | 16.6% | 13.0% | 10.8% |
| Margem Operacional | 10.9% | 12.5% | 11.4% | 12.1% | 15.5% | 20.3% | 13.7% | 8.9% | 5.6% | 3.8% |
| Margem EBITDA | 27.6% | 25.8% | 28.7% | 34.1% | 31.8% | 39.4% | 37.9% | 34.2% | 29.9% | 25.1% |
| Margem Líquida | 9.3% | 16.9% | 7.2% | 12.3% | 10.3% | 18.0% | 14.6% | 9.2% | 6.3% | 2.1% |
| Margem FCF | -5.0% | 1.9% | -0.1% | -25.8% | 8.6% | 5.2% | 16.7% | 16.5% | 3.8% | 0.5% |
| Taxa Efetiva de Imposto | 10.4% | 35.9% | 25.6% | 17.0% | 20.0% | 18.2% | 14.6% | 13.3% | 12.6% | 15.7% |
Dados por Ação (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Ação | $-21.29 | $9.30 | $-0.61 | $-142.18 | $53.72 | $38.72 | $105.49 | $96.16 | $23.42 | $3.69 |
| Dividendo por Ação | $41.36 | $6.99 | $6.31 | $23.68 | $35.53 | $43.07 | $84.22 | $45.52 | $35.67 | $24.81 |
| Ações em Circulação (Básicas) | $43.0M | $36.8M | $40.1M | $36.8M | $36.8M | $36.4M | $36.4M | $36.4M | $36.4M | $35.4M |
O que olhar em empresas de Technology
- Crescimento de receita 3a (≥15%/ano) — Valida tração sustentada, não um ano pontual.
- Margem bruta (Depende do sub-setor) — SaaS ≥70%, Internet ≥55%, Semis ≥45%, Hardware ≥35%.
- FCF / Receita (≥20%) — Caixa real gerada. Muitas tech maquilham lucros não-GAAP.
- ROIC (≥15%) — Eficiência do capital reinvestido — a primeira métrica de Buffett.
- SBC / Receita (<10% saudável) — Stock-based compensation. Diluição silenciosa: >20% destrói valor.
- Dívida Líquida / EBITDA (≤2x (1,5x SaaS)) — Resistência em recessões e subidas de juros.
Rentabilidade
| Margem bruta | 14.74% |
| Margem operacional | 8.06% |
| Margem líquida | 8.33% |
Saúde financeira
| Dívida / Patrimônio | 0.64 |
| Liquidez corrente | 2.39 |
Índices Chave (10 anos)
| Ano | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/L | 11.45 | 8.12 | 18.71 | 198.30 | 10.44 | 7.15 | 7.07 | 16.05 | 15.86 | 66.31 |
| P/VP | 1.21 | 1.06 | 1.14 | 1.26 | 1.20 | 1.46 | 0.96 | 1.22 | 0.90 | 1.37 |
| P/V | 1.07 | 1.08 | 1.11 | 1.22 | 1.09 | 1.29 | 1.01 | 1.42 | 0.99 | 1.36 |
| Margem Bruta | 19.8% | 18.0% | 18.6% | 19.3% | 21.9% | 26.5% | 20.9% | 16.6% | 13.0% | 10.8% |
| Margem Operacional | 10.9% | 12.5% | 11.4% | 12.1% | 15.5% | 20.3% | 13.7% | 8.9% | 5.6% | 3.8% |
| Margem Líquida | 9.3% | 16.9% | 7.2% | 12.3% | 10.3% | 18.0% | 14.6% | 9.2% | 6.3% | 2.1% |