ASE Technology Files Q1 2025 Results, Reports on First Quarter Operations
The Taiwan-based semiconductor packaging giant submitted its quarterly financial statements covering the three months ended March 31, 2025, with auditor review completed in May 2026.
Filing Details
ASE Technology Holding Co., Ltd. submitted a 6-K filing reporting consolidated financial results for the three months ended March 31, 2025 (6-K filing, 2026-08-03). The filing, dated August 3, 2026, included reviewed financial statements that were authorized by the company's board of directors on May 12, 2026.
The consolidated financial statements were reviewed by Deloitte & Touche in Taipei, with engagement partners Kai-Ning Hsu and Tzu-Yuan Chang signing off on the review report dated May 12, 2026 (6-K filing, 2026-08-03). The review encompassed consolidated balance sheets as of March 31, 2025 and 2026, along with related statements of comprehensive income, changes in equity, and cash flows for the three-month periods.
Corporate Structure and Operations
ASE Technology Holding was incorporated on April 30, 2018, in Nanzih Technology Industrial Park under Republic of China laws. The company and its subsidiaries "offer a comprehensive range of semiconductors packaging, testing, and electronic manufacturing services ('EMS')" (6-K filing, 2026-08-03).
The holding company structure was established through a joint share exchange agreement between subsidiaries Advanced Semiconductor Engineering, Inc. (symbol 2311) and Siliconware Precision Industries Co., Ltd. (symbol 2325), with ASE Technology acquiring all outstanding ordinary shares of both entities on the incorporation date. The company's ordinary shares have traded on the Taiwan exchange under symbol 3711 since April 30, 2018, while American Depositary Shares continue trading on the New York Stock Exchange under symbol ASX (6-K filing, 2026-08-03).
In a notable corporate development, both ASE and SPIL "were approved by the competent authority to terminate their public offering in March 2024 and April 2024, respectively, and cease the status as a public company" (6-K filing, 2026-08-03).
Accounting Framework
The interim consolidated financial statements were prepared in accordance with Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard No. 34 "Interim Financial Reporting" as endorsed by Taiwan's Financial Supervisory Commission (6-K filing, 2026-08-03). The statements are presented in New Taiwan dollars, the company's functional currency.
The auditors noted that the accompanying statements "are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions" (6-K filing, 2026-08-03). U.S. dollar translations were included for reader convenience.
Review Conclusion
Based on their review, Deloitte & Touche concluded that "nothing has come to our attention that caused us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Group" as of March 31, 2025 and 2026 (6-K filing, 2026-08-03).
According to MarginX data, ASE Technology is expected to report Q3 2026 results on October 8, 2026. The company currently trades at approximately 610 with a market capitalization of around $83 billion.
This article was generated by MarginX from the 6-K filing on 2026-08-03. It is not investment advice.