日月光半导体 2026年年度报告和过渡报告

FORM 20-F (Mark One) ☐REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934OR☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year ended December 31, 2025OR☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934OR☐SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 REPUBLIC OF CHINA (Jurisdiction of incorporation or organization) Traded in the form of American Depositary Receipts evidencing American Depositary Shares (the “ADSs”), each representing two Common Shares of ASE Technology Holding Co.,Ltd. Securities registered or to be registered pursuant to Section12(g) of the Act: None Securities for which there is a reporting obligation pursuant to Section15(d) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐No☒ Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of thischapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or an emerging growth company. See definition of “large acceleratedfiler,” “accelerated filer, and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one): Large Accelerated Filer☒AcceleratedFiler☐Non-accelerated Filer☐Emerginggrowthcompany☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transitionperiod for complying with any new or revised financial accounting standards† provided pursuant to Section13(a) of the Exchange Act.☐ † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April5,2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting underSection404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an errorto previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executiveofficers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S. GAAP☐International Financial Reporting Standardsasissued by the International Accounting Standards Board☒ Other☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. ☐Item17☐Item18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). TABLE OF CONTENTS USE OF CERTAIN TERMSSPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTSPART IItem 1. Identity of Directors, Senior Management and AdvisersItem 2. Offer Statistics and Expected TimetableItem 3. Key Information[RESERVED]CAPITALIZATION AND INDEBTEDNESSREASON FOR THE OFFER AND USE OF PROCEEDSRISK FACTORSItem 4. Information on the CompanyHISTORY AND DEVELOPMENT OF THE COMPANYBUSINESS OVERVIEWORGANIZATIONAL STRUCTUREPROPERTY, PLANTS AND EQUIPMENTItem 4A. Unresolved Staff CommentsItem 5. Operating and Financial Review and ProspectsOPERATING RESULTSLIQUIDITY AND CAPITAL RESOURCESRESEARCH AND DEVELOPMENTTREND INFORMATIONSAFE HARBORItem 6. Directors, Senior Management and EmployeesDIRECTORS AND SENIOR MANAGEMENTCOMPENSATIONBOARD PRACTICESEMPLOYEESSHARE OWNERSHIPDISCLOSURE OF A REGISTRANT’S ACTION TO RECOVER ERRONEOUSLY AWARDED COMPENSATIONItem 7. Major Shareholders and Related Party TransactionsMAJOR SHAREHOLDERSRELATED PARTY TRANSACTIONSINTERESTS OF EXPERTS AND COUNSELItem 8. Financial InformationCONSOLIDATED STATEMENTS AND OTHER FINANCIAL INFORMATIONSIGNIFICANT CHANGESItem 9. The Offer and ListingOFFER AND LISTING DETAILSPLAN OF DISTRIBUTIONMARKETSSELLING SHAREHOLDERSDILUTIONEXPENSES OF THE ISSUEItem 10. Additional InformationSHARE CAPITALARTICLES OF INCORPORATIONMATERIAL CONTRACTFOREIGN INVESTMENT IN THE R.O.C.EXCHANGE CONTROLSTAXATIONDIVIDENDS AND PAYIN