Key Highlights

  • ASE Technology will hold its third-quarter 2026 Earnings conference on Thursday 29 October 2026 at 15:00 Taiwan time.
  • Second-quarter net revenues were NT$191,064 million, up 26.7 per cent year on year, with a gross Margin of 21.0 per cent.
  • Equipment Capital Expenditure in the second quarter was US$1.695 billion, mostly for packaging and testing.

A dated reporting event

ASE Technology Holding Co., Ltd. (NYSE:ASX), the Taiwan-based provider of semiconductor assembly, testing and electronic Manufacturing services, has scheduled its third-quarter 2026 earnings conference for Thursday 29 October 2026 at 15:00 Taiwan time (GMT+8), according to its Investor relations website. The call will be a Zoom webinar presented by chief financial officer Joseph Tung. Its American depositary shares trade under the ticker ASX.

As the results are not yet published, the most recent figures are those for the second quarter, released on 30 July 2026.

Second-quarter results

Consolidated net revenues were NT$191,064 million, up 26.7 per cent year on year and 10.0 per cent from the first quarter. Gross margin was 21.0 per cent, compared with 20.0 per cent in the first quarter of 2026.

Operating income was NT$21,134 million, an Operating Margin of 11.1 per cent against 10.1 per cent in the first quarter. Net Income attributable to shareholders was NT$21,068 million, compared with NT$7,521 million in the second quarter of 2025 and NT$14,132 million in the first quarter.

Net income was roughly 2.8 times the year-earlier figure and about 49 per cent above the first quarter. That is faster than Revenue growth of 26.7 per cent, which suggests that margin expansion and other items beyond operations contributed. The press release does not itemise non-operating income, so the gain is not attributed to any specific cause.

Basic earnings per share were NT$4.80, or US$0.304 per ADS, while Diluted Earnings per Share were NT$4.61, or US$0.292 per ADS. The company reported an Exchange Rate of NT$31.59 to the US dollar for the quarter.

Segment performance

The ATM segment generated net revenues of NT$126,148 million, up 36.3 per cent year on year and 12.2 per cent quarter on quarter. Its gross margin was 27.3 per cent and its operating margin 15.7 per cent, delivering Operating Income of NT$19,782 million.

Electronic Manufacturing Services, or EMS, contributed NT$65,789 million, up 11.9 per cent year on year and 6.3 per cent quarter on quarter. Gross margin was 8.9 per cent and operating margin 2.4 per cent, giving operating income of NT$1,569 million.

The remainder of the group's operating income, after ATM and EMS, was small or negative, since the two segments sum to NT$21,351 million against group operating income of NT$21,134 million. The release does not explain the difference.

ATM accounted for about 93 per cent of the two segments' combined operating income, despite representing roughly two-thirds of their combined revenue. The profit contribution is therefore heavily weighted towards packaging and testing.

Investment and what to watch

Equipment capital expenditure in the second quarter was US$1.695 billion, of which US$840 million was for packaging, US$804 million for testing, US$49 million for EMS and US$2 million for interconnect materials and others. Spending was therefore directed mostly at packaging and testing capacity. The press release contains no guidance for the next quarter.

On 29 October, readers may wish to look at three points: whether the gross margin improves further from 21.0 per cent, how the ATM and EMS segments compare with their second-quarter growth rates, and whether capital spending remains concentrated in packaging and testing. US dollar earnings per ADS depend on the exchange rate, which stood at NT$31.59 in the second quarter.