Press Release: ASE Technology Holding Co., Ltd. Reports Its Unaudited Consolidated Financial Results for the First Quarter of 2026

Dow Jones04-29

TAIPEI, April 29, 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$173,662 million for 1Q26, up by 17.2% year-over-year and down by 2.4% sequentially. Net income attributable to shareholders of the parent for the quarter totaled NT$14,148 million, up from NT$7,554 million in 1Q25 and down from NT$14,713 million in 4Q25. Basic earnings per share for the quarter were NT$3.24 (or US$0.205 per ADS), compared to NT$1.75 for 1Q25 and NT$3.37 for 4Q25. Diluted earnings per share for the quarter were NT$3.08 (or US$0.195 per ADS), compared to NT$1.64 for 1Q25 and NT$3.24 for 4Q25.

RESULTS OF OPERATIONS

1Q26 Results Highlights -- Consolidated

   -- Net revenues from packaging operations, testing operations, EMS 
      operations, and others represented approximately 51%, 12%, 36%, and 1% of 
      the total net revenues for the quarter, respectively. 
 
   -- Cost of revenues was NT$138,812 million for the quarter, down from 
      NT$143,179 million in 4Q25.- Raw material cost totaled NT$79,472 million 
      for the quarter, representing 46% of the total net revenues.- Labor cost 
      totaled NT$20,608 million for the quarter, representing 12% of the total 
      net revenues.- Depreciation, amortization and rental expenses 
      totaled NT$17,276 million for the quarter. 
 
   -- Gross margin increased by 0.6 percentage points to 20.1% in 1Q26 from 
      19.5% in 4Q25. 
 
   -- Operating margin was 10.1% in 1Q26, compared to 9.9% in 4Q25. 
 
   -- Non-operating items:- Net interest expense was NT$1,576 million.- Net 
      gain on foreign exchange hedging activities of NT$838 million.- Net gain 
      on equity-method investments was NT$728 million.- Other net non-operating 
      income was NT$678 million, primarily attributable to miscellaneous 
      income.Total non-operating income for the quarter was NT$668 million. 
 
   -- Income before tax was NT$18,200 million in 1Q26, compared to NT$18,260 
      million in 4Q25. We recorded income tax expenses of NT$3,635 million for 
      the quarter, compared to NT$3,248 million in 4Q25. 
 
   -- Net income attributable to shareholders of the parent was NT$14,148 
      million in 1Q26, compared to NT$7,554 million in 1Q25 and NT$14,713 
      million in 4Q25. 
 
   -- Our total number of shares outstanding at the end of the quarter was 
      4,460,833,082, including treasury stock owned by our subsidiaries in 
      1Q26. Our 1Q26 basic earnings per share of NT$3.24 (or US$0.205 per ADS) 
      were based on 4,373,148,411 weighted average number of shares outstanding 
      in 1Q26. Our 1Q26 diluted earnings per share of NT$3.08 (or US$0.195 per 
      ADS) were based on 4,485,185,933 weighted average number of shares 
      outstanding in 1Q26. 

1Q26 Results Highlights -- ATM

   -- Net revenues were NT$112,434 million for the quarter, up by 29.7% 
      year-over-year and up by 2.5% sequentially. 
 
   -- Cost of revenues was NT$83,236 million for the quarter, up by 24.1% 
      year-over-year and up by 2.9% sequentially.- Raw material cost 
      totaled NT$31,784 million for the quarter, representing 28% of the total 
      net revenues.- Labor cost totaled NT$17,084 million for the quarter, 
      representing 15% of the total net revenues.- Depreciation, amortization 
      and rental expenses totaled NT$15,817 million for the quarter. 
 
   -- Gross margin decreased by 0.3 percentage points to 26.0% in 1Q26 from 
      26.3% in 4Q25. 
 
   -- Operating margin was 14.1% in 1Q26, compared to 14.7% in 4Q25. 

1Q26 Results Highlights -- EMS

   -- Net revenues were NT$61,875 million, down by 0.7% year-over-year and down 
      by 10.3% sequentially. 
 
   -- Cost of revenues for the quarter was NT$55,981 million, down by 1.4% 
      year-over-year and down by 10.8% sequentially.- Raw material cost 
      totaled NT$48,073 million for the quarter, representing 78% of the total 
      net revenues.- Labor cost totaled NT$3,434 million for the quarter, 
      representing 6% of the total net revenues.- Depreciation, amortization 
      and rental expenses totaled NT$1,215 million for the quarter. 
 
   -- Gross margin increased by 0.5 percentage points to 9.5% in 1Q26 from 9.0% 
      in 4Q25. 
 
   -- Operating margin was 3.1% in 1Q26, compared to 2.8% in 4Q25. 

LIQUIDITY AND CAPITAL RESOURCES

   -- Equipment capital expenditures in 1Q26 totaled US$1,003 million, of which 
      US$636 million was used in packaging operations, US$326 million in 
      testing operations, US$40 million in EMS operations and US$1 million in 
      interconnect materials operations and others. 
 
   -- Total unused credit lines amounted to NT$419,386 million as of March 31, 
      2026. 
 
   -- Current ratio was 1.15 and net debt to equity ratio was 0.40 as of March 
      31, 2026. 
 
   -- Total number of employees was 107,950 as of March 31, 2026, compared to 
      105,947 as of December 31, 2025. 

BUSINESS REVIEW

Customers

ATM BASIS

   -- Our five largest customers together accounted for approximately 43% of 
      our total net revenues in 1Q26, compared to 41% in 4Q25. One customer 
      accounted for more than 10% of our total net revenues in 1Q26. 
 
   -- Our top 10 customers contributed 58% of our total net revenues in both 
      1Q26 and 4Q25. 
 
   -- Our customers that are integrated device manufacturers or IDMs accounted 
      for 38% of our total net revenues in 1Q26, compared to 35% in 4Q25. 

EMS BASIS

   -- Our five largest customers together accounted for approximately 64% of 
      our total net revenues in 1Q26, compared to 70% in 4Q25. One customer 
      accounted for more than 10% of our total net revenues in 1Q26. 
 
   -- Our top 10 customers contributed 71% of our total net revenues in 1Q26, 
      compared to 76% in 4Q25. 

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, the 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. 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 2025 Annual Report on Form 20-F filed on April 1, 2026.

Supplemental Financial Information

(Unaudited)

Consolidated Operations

 
                            1Q26    4Q25    1Q25 
--------------------------  ------  ------  ------ 
EBITDA([2]) (NT$ million)   38,165  38,344  27,628 
--------------------------  ------  ------  ------ 
 

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