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ASE Technology Holding Co., Ltd. Reports Its Unaudited Consolidated Financial Results for the Fourth Quarter and the Full Year of 2025

2026-02-05 01:45 ET - News Release

ASE Technology Holding Co., Ltd. Reports Its Unaudited Consolidated Financial Results for the Fourth Quarter and the Full Year of 2025

PR Newswire

TAIPEI, Feb. 5, 2026 /PRNewswire/ -- ASE Technology Holding Co., Ltd. (TWSE: 3711, NYSE: ASX) ("We", "ASEH", or the "Company"), the leading provider of semiconductor assembly and testing services ("ATM") and the provider of electronic manufacturing services ("EMS"), today reported its unaudited[1 ]net revenues of NT$177,915 million for 4Q25, up by 9.6% year-over-year and up by 5.5% sequentially. Net income attributable to shareholders of the parent for the quarter totaled NT$14,713 million, up from NT$9,312 million in 4Q24 and up from NT$10,870 million in 3Q25. Basic earnings per share for the quarter were NT$3.37 (or US$0.219 per ADS), compared to NT$2.15 for 4Q24 and NT$2.50 for 3Q25. Diluted earnings per share for the quarter were NT$3.24 (or US$0.210 per ADS), compared to NT$2.07 for 4Q24 and NT$2.41 for 3Q25.

For the full year of 2025, the Company reported unaudited net revenues of NT$645,388 million and net income attributable to shareholders of the parent of NT$40,658 million. Basic earnings per share for the full year of 2025 were NT$9.37 (or US$0.601 per ADS). Diluted earnings per share for the full year of 2025 were NT$8.89 (or US$0.571 per ADS).

RESULTS OF OPERATIONS

4Q25 Results Highlights - Consolidated

  • Net revenues from packaging operations, testing operations, EMS operations, and others represented approximately 49%, 12%, 38%, and 1% of the total net revenues for the quarter, respectively.
  • Cost of revenues was NT$143,179 million for the quarter, up from NT$139,692 million in 3Q25.
    • - Raw material cost totaled NT$85,490 million for the quarter, representing 48% of the total net revenues.
    • - Labor cost totaled NT$19,611 million for the quarter, representing 11% of the total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$16,525 million for the quarter.
  • Gross margin increased by 2.4 percentage points to 19.5% in 4Q25 from 17.1% in 3Q25.
  • Operating margin was 9.9% in 4Q25, compared to 7.8% in 3Q25.
  • Non-operating items:
    • - Net interest expense was NT$1,712 million.
    • - Net gain on foreign exchange hedging activities of NT$1,384 million.
    • - Net gain on equity-method investments was NT$257 million.
    • - Other net non-operating income was NT$641 million, primarily attributable to miscellaneous income.

Total non-operating income for the quarter was NT$570 million.

  • Income before tax was NT$18,260 million in 4Q25, compared to NT$13,976 million in 3Q25. We recorded income tax expenses of NT$3,248 million for the quarter, compared to NT$2,615 million in 3Q25.
  • Net income attributable to shareholders of the parent was NT$14,713 million in 4Q25, compared to NT$9,312 million in 4Q24 and NT$10,870 million in 3Q25.
  • Our total number of shares outstanding at the end of the quarter was 4,447,029,782, including treasury stock owned by our subsidiaries in 4Q25. Our 4Q25 basic earnings per share of NT$3.37 (or US$0.219 per ADS) were based on 4,360,886,216 weighted average number of shares outstanding in 4Q25. Our 4Q25 diluted earnings per share of NT$3.24 (or US$0.210 per ADS) were based on 4,462,335,188 weighted average number of shares outstanding in 4Q25.

4Q25 Results Highlights - ATM

  • Net revenues were NT$109,707 million for the quarter, up by 24.2% year-over-year and up by 9.4% sequentially.
  • Cost of revenues was NT$80,883 million for the quarter, up by 19.4% year-over-year and up by 4.2% sequentially.
    • - Raw material cost totaled NT$31,146 million for the quarter, representing 28% of the total net revenues.
    • - Labor cost totaled NT$16,050 million for the quarter, representing 15% of the total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$15,075 million for the quarter.
  • Gross margin increased by 3.7 percentage points to 26.3% in 4Q25 from 22.6% in 3Q25.
  • Operating margin was 14.7% in 4Q25, compared to 10.8% in 3Q25.

4Q25 Results Highlights - EMS

  • Net revenues were NT$68,991 million, down by 7.9% year-over-year and relatively stable sequentially.
  • Cost of revenues for the quarter was NT$62,752 million, down by 8.7% year-over-year and up by 0.2% sequentially.
    • - Raw material cost totaled NT$54,638 million for the quarter, representing 79% of the total net revenues.
    • - Labor cost totaled NT$3,390 million for the quarter, representing 5% of the total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$1,184 million for the quarter.
  • Gross margin decreased by 0.2 percentage points to 9.0% in 4Q25 from 9.2% in 3Q25.
  • Operating margin was 2.8% in 4Q25, compared to 3.7% in 3Q25.

2025 Full-Year Results Highlights - Consolidated

  • Net revenues for the full year of 2025 amounted to NT$645,388 million, up by 8.4% from the full year of 2024. Net revenues from packaging operations, testing operations, EMS operations and others represented approximately 48%, 11%, 40% and 1% of total net revenues for the year, respectively.
  • Cost of revenue for the year of 2025 was NT$531,195 million, compared to NT$498,478 million in 2024.
    • - Raw material cost totaled NT$312,261 million for the year, representing 48% of total net revenues.
    • - Labor cost totaled NT$73,128 million for the year, representing 11% of total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$62,030 million for the year.
  • Gross margin increased by 1.4 percentage points to 17.7% in 2025 from 16.3% in 2024.
  • Operating margin increased to 7.9% in 2025 from 6.6% in 2024.
  • Total non-operating income for the year was NT$545 million, compared to NT$2,517 million in 2024.
  • Income before tax was NT$51,301 million in 2025. We recognized an income tax expense of NT$9,461 million for the year.
  • Net income attributable to shareholders of the parent amounted to NT$40,658 million in 2025, compared to NT$32,483 million in 2024.
  • Our 2025 basic earnings per share of NT$9.37 (or US$0.601 per ADS) were based on 4,341,193,479 weighted average numbers of shares outstanding in 2025. Our 2025 diluted earnings per share of NT$8.89 (or US$0.571 per ADS) were based on 4,429,553,334 weighted average number of shares outstanding in 2025.

2025 Full-Year Results Highlights - ATM

  • Cost of revenues for the full year of 2025 was NT$297,848 million, compared to NT$252,712 million in 2024.
    • - Raw material cost totaled NT$109,776 million for the year, representing 28% of total net revenues.
    • - Labor cost totaled NT$59,876 million for the year, representing 15% of total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$56,435 million for the year.
  • Gross margin increased to 23.5% in 2025 from 22.5% in 2024.
  • Operating margin increased to 11.3% in 2025 from 9.8% in 2024.

2025 Full-Year Results Highlights - EMS

  • Cost of revenues was NT$235,384 million in 2025, down by 5.1% from 2024.
    • - Raw material cost totaled NT$203,824 million for the year, representing 79% of total net revenues.
    • - Labor cost totaled NT$12,774 million for the year, representing 5% of total net revenues.
    • - Depreciation, amortization and rental expenses totaled NT$4,574 million for the year.
  • Gross margin increased to 9.1% in 2025 from 9.0% in 2024.
  • Operating margin was 2.9% in both 2025 and 2024.

LIQUIDITY AND CAPITAL RESOURCES

  • Equipment capital expenditures in 4Q25 totaled US$733 million, of which US$485 million was used in packaging operations, US$218 million in testing operations, US$28 million in EMS operations and US$2 million in interconnect materials operations and others.
  • Equipment capital expenditures in 2025 totaled US$3,396 million, of which US$2,104 million was used in packaging operations, US$1,140 million in testing operations, US$139 million in EMS operations and US$13 million in interconnect materials operations and others.
  • Total unused credit lines amounted to NT$400,617 million as of December 31, 2025.
  • Current ratio was 1.28 and net debt to equity ratio was 0.46 as of December 31, 2025.
  • Total number of employees was 105,955 as of December 31, 2025, compared to 103,844 as of September 30, 2025.

BUSINESS REVIEW

Customers
ATM BASIS

  • Our five largest customers together accounted for approximately 41% of our total net revenues in both 4Q25 and 3Q25. Two customers each accounted for more than 10% of our total net revenues in 4Q25 individually.
  • Our top 10 customers contributed 58% of our total net revenues in both 4Q25 and 3Q25.
  • Our customers that are integrated device manufacturers or IDMs accounted for 35% of our total net revenues in both 4Q25 and 3Q25.

EMS BASIS

  • Our five largest customers together accounted for approximately 70% of our total net revenues in 4Q25, compared to 71% in 3Q25. One customer accounted for more than 10% of our total net revenues in 4Q25.
  • Our top 10 customers contributed 76% of our total net revenues in 4Q25, compared to 77% in 3Q25.


  1 All financial information presented in this press release is unaudited, consolidated and prepared in accordance with Taiwan-IFRS (International Financial Reporting Standards as endorsed for use in the R.O.C.).  Such financial information is generated internally by us and has not been subjected to the same review and scrutiny, including internal auditing
   procedures and audit by our independent auditors, to which we subject our year-end audited consolidated financial statements, and may vary materially from the year-end audited consolidated financial information for the same period.  Any evaluation of the financial information presented in this press release should also take into account our published year-
   end audited consolidated financial statements and the notes to those statements.  In addition, the financial information presented is not necessarily indicative of our results of operations for any future period.


 2 EBITDA stands for net income or loss before interest, taxes, depreciation, amortization, impairment and investment gain or loss as well as other items.


 3 Borrowings include bank loans and bills payable.

About ASE Technology Holding Co., Ltd.
ASEH is the leading provider of semiconductor manufacturing services in assembly and test. The Company develops and offers complete turnkey solutions covering front-end engineering test, wafer probing and final test, as well as packaging, materials and electronic manufacturing services through USI with superior technologies, breakthrough innovations, and advanced development programs. With advanced technological capabilities and a global presence spanning Taiwan, China, South Korea, Japan, Singapore, Malaysia, Philippines, Vietnam, Mexico, and Tunisia as well as the United States and Europe, ASEH has established a reputation for reliable, high quality products and services.
For more information, please visit our website at https://www.aseglobal.com.

Safe Harbor Notice
This press release contains "forward-looking statements" within the meaning of Section 27A of the United States Securities Act of 1933, as amended, and Section 21E of the United States Securities Exchange Act of 1934, as amended. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. Although these forward-looking statements, which may include statements regarding our future results of operations, financial condition or business prospects, are based on our own information and information from other sources we believe to be reliable, you should not place undue reliance on these forward-looking statements, which apply only as of the date of this press release. The words "anticipate," "believe," "estimate," "expect," "intend," "plan" and similar expressions, as they relate to us, are intended to identify these forward-looking statements in this press release. These forward-looking statements are necessarily estimates reflecting the best judgment of our senior management and our actual results of operations, financial condition or business prospects may differ materially from those expressed or implied by the forward-looking statements for reasons including, among others, risks associated with cyclicality and market conditions in the semiconductor or electronic industry; changes in our regulatory environment, including our ability to comply with new or stricter environmental regulations and to resolve environmental liabilities; demand for the outsourced semiconductor packaging, testing and electronic manufacturing services we offer and for such outsourced services generally; the highly competitive semiconductor or manufacturing industry we are involved in; our ability to introduce new technologies in order to remain competitive; international business activities; our business strategy; our future expansion plans and capital expenditures; the strained relationship between the Republic of China and the People's Republic of China; general economic and political conditions; the recent shift in United States trade policies; possible disruptions in commercial activities caused by natural or human-induced disasters; fluctuations in foreign currency exchange rates; and other factors. The announced results of the full year of 2025 are preliminary and subject to audit adjustments. For a discussion of these risks and other factors, please see the documents we file from time to time with the Securities and Exchange Commission, including the 2024 Annual Report on Form 20-F filed on March 27, 2025.

Supplemental Financial Information
(Unaudited)

Consolidated Operations

                            4Q25  3Q25  4Q24



 EBITDA[2] (NT$ million) 38,344 32,613 28,797

ATM Operations

                                   4Q25   3Q25  4Q24



 Net Revenues (NT$ million)    109,707 100,289 88,363



 Revenues by Application



 Communication                    45 %   45 %  53 %



 Computing                        25 %   25 %  17 %



 Automotive, Consumer & Others    30 %   30 %  30 %



 Revenues by Type



 Bumping, Flip Chip, WLP & SiP    49 %   48 %  47 %



 Wirebonding                      24 %   26 %  27 %



 Others                            7 %    6 %   7 %



 Testing                          19 %   18 %  18 %



 Material                          1 %    2 %   1 %



 Capacity & EBITDA



 Equipment CapEx (US$ million)     704     736    616



 EBITDA(2) (NT$ million)        34,451  27,969 24,845



 Number of Wirebonders          25,001  25,120 25,328



 Number of Testers               7,359   7,066  6,300

EMS Operations

                                  4Q25  3Q25  4Q24



 Net Revenues (NT$ million)    68,991 69,022 74,895



 Revenues by Application



 Communication                   30 %  30 %  37 %



 Computing                       11 %   9 %   9 %



 Consumer                        36 %  40 %  33 %



 Industrial                      13 %  12 %  11 %



 Automotive                       8 %   7 %   8 %



 Others                           2 %   2 %   2 %



 Capacity



 Equipment CapEx (US$ million)     28     40     24

ASE Technology Holding Co., Ltd.
Summary of Consolidated Statement of Income Data
(In NT$ million, except per share data)
(Unaudited)

                                                                                          For the three months ended                       For the year ended


                                                                                          Dec. 31                    Sep. 30    Dec. 31            Dec. 31      Dec. 31

                                                                                              2025                        2025        2024                2025          2024



 Net revenues



 Packaging                                                                                 86,465                      79,806      70,285             308,343       261,732



 Testing                                                                                   20,863                      18,420      15,713              71,900        54,562



 EMS                                                                                       68,555                      68,405      74,243             257,193       271,293



 Others                                                                                     2,032                       1,938       2,023               7,952         7,823



 Total net revenues                                                                       177,915                     168,569     162,264             645,388       595,410





 Cost of revenues                                                                       (143,179)                  (139,692)  (135,633)          (531,195)    (498,478)



 Gross profit                                                                              34,736                      28,877      26,631             114,193        96,932





 Operating expenses



 Research and development                                                                 (8,960)                    (8,308)    (7,676)           (32,852)     (28,830)



 Selling, general and administrative                                                      (8,086)                    (7,368)    (7,744)           (30,585)     (28,935)



 Total operating expenses                                                                (17,046)                   (15,676)   (15,420)           (63,437)     (57,765)



 Operating income                                                                          17,690                      13,201      11,211              50,756        39,167





 Net non-operating income and expenses



 Interest expense - net                                                                   (1,712)                    (1,428)    (1,308)            (5,599)      (4,864)



 Foreign exchange gain (loss) - net                                                       (2,992)                    (3,790)    (2,787)              3,428       (5,539)



 Gain on valuation of financial assets and liabilities - net                                4,376                       5,191       4,017                 341         9,833



 Gain (Loss) on equity-method investments - net                                               257                         294       (133)                814           868



 Others - net                                                                                 641                         508         441               1,561         2,219



 Total non-operating income and expenses                                                      570                         775         230                 545         2,517



 Income before tax                                                                         18,260                      13,976      11,441              51,301        41,684





 Income tax expense                                                                       (3,248)                    (2,615)    (1,862)            (9,461)      (7,758)



 Income from operations and before non-controlling interests                               15,012                      11,361       9,579              41,840        33,926



 Non-controlling interests                                                                  (299)                      (491)      (267)            (1,182)      (1,443)





 Net income attributable to shareholders of the parent

                                                                                            14,713                      10,870       9,312              40,658        32,483





 Per share data:



 Earnings per share



 - Basic                                                                                 NT$3.37                    NT$2.50    NT$2.15            NT$9.37      NT$7.52



 - Diluted                                                                               NT$3.24                    NT$2.41    NT$2.07            NT$8.89      NT$7.23





 Earnings per equivalent ADS



 - Basic                                                                                 US$0.219                   US$0.168   US$0.134           US$0.601     US$0.470



 - Diluted                                                                               US$0.210                   US$0.162   US$0.129           US$0.571     US$0.452





 Number of weighted average shares used in diluted EPS calculation (in thousand shares) 4,462,335                   4,419,121   4,399,409           4,429,553     4,392,013





 FX (NTD/USD)                                                                               30.88                       29.74       32.16               31.15         32.00

ASE Technology Holding Co., Ltd.
Summary of Consolidated Statement of Income Data

(In NT$ million)
(Unaudited)

                                       For the three months ended                    For the year ended


                                       Dec. 31                   Sep. 30   Dec. 31           Dec. 31      Dec. 31

                                          2025                       2025       2024               2025          2024



 Net revenues:



 Packaging                             87,397                     80,602     71,342            311,799       265,858



 Testing                               20,863                     18,420     15,713             71,900        54,562



 Direct material                        1,352                      1,190      1,233              5,191         5,130



 Others                                    95                         77         75                338           325



 Total net revenues                   109,707                    100,289     88,363            389,228       325,875





 Cost of revenues                    (80,883)                  (77,592)  (67,754)         (297,848)    (252,712)



 Gross profit                          28,824                     22,697     20,609             91,380        73,163





 Operating expenses:



 Research and development             (7,182)                   (6,695)   (6,047)          (26,240)     (22,438)



 Selling, general and administrative  (5,561)                   (5,140)   (5,127)          (21,045)     (18,739)



 Total operating expenses            (12,743)                  (11,835)  (11,174)          (47,285)     (41,177)



 Operating income                      16,081                     10,862      9,435             44,095        31,986

ASE Technology Holding Co., Ltd.
Summary of Consolidated Statement of Income Data
(In NT$ million)
(Unaudited)

                                       For the three months ended                    For the year ended


                                       Dec. 31                   Sep. 30   Dec. 31           Dec. 31      Dec. 31

                                          2025                       2025       2024               2025          2024





 Net revenues                          68,991                     69,022     74,895            259,079       272,550





 Cost of revenues                    (62,752)                  (62,643)  (68,713)         (235,384)    (248,135)



 Gross profit                           6,239                      6,379      6,182             23,695        24,415





 Operating expenses



 Research and development             (1,813)                   (1,671)   (1,673)           (6,787)      (6,542)



 Selling, general and administrative  (2,467)                   (2,167)   (2,523)           (9,286)      (9,883)



 Total operating expenses             (4,280)                   (3,838)   (4,196)          (16,073)     (16,425)



 Operating income                       1,959                      2,541      1,986              7,622         7,990

ASE Technology Holding Co., Ltd.
Summary of Consolidated Statement of Income Data
(In NT$ million)
(Unaudited)



                                                                As of Dec. 31, As of Sep. 30,
                                                                 2025            2025



 Current assets



 Cash and cash equivalents                                             92,469          75,142



 Financial assets - current                                             9,514           8,270



 Trade receivables                                                    125,042         125,663



 Inventories                                                           69,383          66,182



 Others                                                                17,387          18,823



 Total current assets                                                 313,795         294,080





 Financial assets - non-current & investments - equity -method         45,677          41,678



 Property, plant and equipment                                        421,115         397,195



 Right-of-use assets                                                   12,636          12,725



 Intangible assets                                                     64,807          65,439



 Others                                                                31,303          31,527



 Total assets                                                         889,333         842,644





 Current liabilities



 Short-term borrowings[3]                                              43,328          59,976



 Long-term debts - current portion                                      6,688           7,837



 Trade payables                                                        88,754          90,442



 Others                                                               105,579         101,298



 Total current liabilities                                            244,349         259,553





 Bonds payable                                                         11,468          17,370



 Long-term borrowings[3]                                              202,613         201,577



 Other liabilities                                                     57,536          24,591



 Total liabilities                                                    515,966         503,091





 Equity attributable to shareholders of the parent                    346,900         317,043



 Non-controlling interests                                             26,467          22,510



 Total liabilities & shareholders' equity                             889,333         842,644







 Current ratio                                                           1.28            1.13



 Net debt to equity ratio                                                0.46            0.63

ASE Technology Holding Co., Ltd.
Summary of Consolidated Statement of Income Data
(In NT$ million)
(Unaudited)



                                                                       For the three months ended                      For the year ended


                                                               Dec. 31                   Sep. 30            Dec. 31                          Dec. 31      Dec. 31

                                                                  2025               2025           2024                        2025                 2024



 Cash Flows from Operating Activities



 Income before tax                                             18,260           13,976             11,441             51,301               41,684



 Depreciation & amortization                                   17,825           16,992             15,360             67,440               59,815



 Other operating activities items                              34,720         (16,342)              8,444             23,508              (10,711)



 Net cash generated from operating activities                  70,805           14,626             35,245            142,249               90,788



 Cash Flows from Investing Activities



 Net payments for property, plant                            (37,776)        (44,920)            (31,546)         (162,149)              (78,614)


 and equipment



 Other investment activities items                              (818)           (996)               (11)           (3,495)              (5,295)



 Net cash used in investing activities                       (38,594)        (45,916)            (31,557)         (165,644)              (83,909)



 Cash Flows from Financing Activities



 Total net proceeds from (repayment of) borrowings and bonds (20,783)          49,518             (1,952)            67,043               16,487



 Dividends paid                                                              (23,034)                            (23,034)             (22,460)



 Other financing activities items                                 426            1,234               (121)             1,260               (1,298)



 Net cash generated from (used in) financing activities      (20,357)          27,718             (2,073)            45,269               (7,271)



 Foreign currency exchange effect                               5,473            5,929              3,167            (5,898)               9,601



 Net increase in cash and cash equivalents                     17,327            2,357              4,782             15,976                9,209



 Cash and cash equivalents at the beginning of period          75,142           72,785             71,711             76,493               67,284



 Cash and cash equivalents at the end of period                92,469           75,142             76,493             92,469               76,493



Investor Relations Contact

ir@aseglobal.com

Tel: +886.2.6636.5678

https://www.aseglobal.com

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