ChipMOS shareholders approve capital surplus cash dividend at annual meeting

ChipMOS TECHNOLOGIES (NASDAQ:IMOS) announced that its shareholders have officially approved a cash dividend distribution from the company’s capital surplus during its Annual General Meeting held on May 26, 2026.

The approved payout is set at NT$1.23 per common share, which translates to approximately US$0.78 per American Depositary Share (ADS).

The outsourced semiconductor assembly and test services provider has finalized the timeline for the upcoming distribution.

The company established both the ex-dividend date and the ADR record date for June 29, 2026.

Following the processing period, the distribution date for ADR holders is scheduled for July 24, 2026.

A notable aspect of the announcement is the reduction of the withholding tax rate to 0% on this specific distribution.

This tax elimination applies because the payout is funded directly from the company's capital surplus account rather than traditional retained earnings.