CHIPMOS TECHNOLOGIES INC | CIK:0001123134 |

Filed: 4/19/2018

Entity registrant name: CHIPMOS TECHNOLOGIES INC (CIK: 0001123134)

Generator: Donnelley Financial Solutions

SEC filing page: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/0001193125-18-121873-index.htm

XBRL Instance: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml

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4.	Segment Information

The Group engages mainly in the assembly and testing of semiconductors, memory module and investing. In accordance with IFRS 8 “Operating Segments”, the Group’s chief operating decision maker has been identified as the Chairman of the Board of Directors, who reviews these segment results by Testing, Assembly, Testing and Assembly for Liquid Crystal Display and other Flat-Panel Display Driver Semiconductors (“LCDD”) and Bumping when making decisions about allocating resources and assessing the performance of the Group. The information of the segments’ other assets and liabilities are not regularly provided to the Chairman of the Board of Directors for decision making. Financial segment information is as below:

The Group uses operating profit (loss) as the measurement for segment profit (loss) and the basis of performance assessment. There was no material inconsistency between the accounting policies of the operating segment and the accounting policies described in Note 2.

 

		2015
		Testing				Assembly				LCDD				Bumping				Others				Elimination				Total continuing operations				Discontinued operations
		NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				NT$000
Revenue
External customers			4,546,394				5,525,582				5,396,001				3,369,112				—				—				18,837,089				1,032,302
Inter-segment			172,264				528				—				—				44,577				(217,369	)			—				—
Total revenue			4,718,658				5,526,110				5,396,001				3,369,112				44,577				(217,369	)			18,837,089				1,032,302
Operating profit (loss)			1,203,169				117,127				1,354,398				28,605				(47,191	)			(7,681	)			2,648,427				(61,214	)
Depreciation and amortization			(646,545	)			(550,819	)			(1,157,809	)			(548,234	)			(357	)			543				(2,903,221	)			(118,702	)
Interest income			—				—				—				—				60,552				(1,690	)			58,862				9,421
Interest expense			—				—				—				—				(128,311	)			1,690				(126,621	)			(414	)
Share of profit of associates			—				—				—				—				25,346				5,923				31,269				—
Purchase of property, plant and equipment			796,964				895,767				1,366,389				589,615				2,477				(6,652	)			3,644,560				—

 

		2016
		Testing				Assembly				LCDD				Bumping				Others				Elimination				Total continuing operations				Discontinued operations
		NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				NT$000
Revenue
External customers			4,587,054				5,880,780				4,920,302				2,999,457				—				—				18,387,593				1,005,166
Inter-segment			—				1,103				—				510				41,670				(43,283	)			—				—
Total revenue			4,587,054				5,881,883				4,920,302				2,999,967				41,670				(43,283	)			18,387,593				1,005,166
Operating profit (loss)			1,346,874				143,220				963,698				(341,356	)			(82,331	)			(31,530	)			1,998,575				(146,263	)
Depreciation and amortization			(664,026	)			(635,481	)			(1,167,908	)			(622,412	)			(565	)			488				(3,089,904	)			(141,375	)
Interest income			—				—				—				—				51,756				(13,202	)			38,554				3,753
Interest expense			—				—				—				—				(144,545	)			—				(144,545	)			(606	)
Share of profit (loss) of associates			—				—				—				—				(128,866	)			157,790				28,924				—
Purchase of property, plant and equipment			771,500				554,162				910,457				887,144				49				—				3,123,312				1,567,683

 

		2017
		Testing				Assembly				LCDD				Bumping				Others				Elimination				Total continuing operations				Total continuing operations				Discontinued operations				Discontinued operations
		NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				NT$000				US$000				NT$000				US$000
Revenue
External customers			4,838,246				5,259,281				4,789,869				3,053,459				—				—				17,940,855				605,292				227,095				7,662
Inter-segment			—				—				247				—				35,808				(36,055	)			—				—				—				—
Total revenue			4,838,246				5,259,281				4,790,116				3,053,459				35,808				(36,055	)			17,940,855				605,292				227,095				7,662
Operating profit (loss)			1,448,939				(55,198	)			1,285,495				(336,123	)			(100,545	)			(2,687	)			2,239,881				75,570				(25,394	)			(857	)
Depreciation and amortization			(673,393	)			(597,500	)			(1,048,587	)			(579,605	)			(503	)			310				(2,899,278	)			(97,816	)			—				—
Interest income			—				—				—				—				53,123				—				53,123				1,792				464				16
Interest expense			—				—				—				—				(190,425	)			—				(190,425	)			(6,425	)			(2,414	)			(81	)
Share of profit (loss) of associates			—				—				—				—				1,347,851				(1,527,342	)			(179,491	)			(6,056	)			—				—
Purchase of property, plant and equipment			836,894				655,879				2,615,153				594,765				—				—				4,702,691				158,660				—				—

 

Geographic information of revenue:

 

		2015				2016				2017				2017
		NT$000				NT$000				NT$000				US$000
Area
ROC			13,529,739				12,728,014				13,152,419				443,739
Japan			986,403				1,855,674				2,257,296				76,157
Singapore			2,928,591				3,087,835				1,798,585				60,681
Others			1,392,356				716,070				732,555				24,715
			18,837,089				18,387,593				17,940,855				605,292

Net revenue from customers representing at least 10% of the total revenue:

 

		2015								2016								2017								2017
		Amount				%				Amount				%				Amount				%				Amount
		NT$000								NT$000								NT$000								US$000
Customers
Customer A			4,307,855				23				3,370,285				18				3,434,873				19				115,886
Customer K			2,386,975				13				2,633,431				14				2,742,882				15				92,540
Customer I			2,935,820				16				3,085,190				17				1,798,111				10				60,665
Customer C			1,761,049				9				1,870,675				10				1,530,209				9				51,626

The revenue generated from the above customers is mainly from the segments of Assembly and LCDD.