ST IFRS Consolidated Financial Statements Document Preview

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1 ST IFRS Consolidated Financial Statements Document Preview Unit: NT$ thousand Accounting Title 2018/03/ /12/ /03/31 Balance Sheet Assets Current assets Description of type of hedge 1,103,589 1,041,321 1,140,756 Notes receivable, net 38,639 40,336 37,916 Notes receivable due from related parties, net 27,632 27,311 33,067 Accounts receivable, net 209, , ,998 Accounts receivable due from related parties, net 154, ,984 83,174 Other receivables 8,055 4,300 3,873 Other receivables due from related parties 185 1,704 1,189 Disclosure of detailed information about hedges [table] 12,847 13,296 6,435 Prepayments 35,521 26,556 32,183 Other current assets 204, , ,915 Total current assets 1,794,882 1,787,139 1,678,506 Non-current assets Non-current financial assets at fair value through other comprehensive income 124, Non-current available-for-sale financial assets 0 99, ,528 Information about how fair was determined if not on basis of observable market, other equity instruments granted 455, , ,172 Intangible assets 2,473 2,489 2,329 Gains (losses) on fair value adjustment, biological assets 17,741 15,335 11,096 Other non-current assets 74,679 78,325 74,479 Total non-current assets 674, , ,604

2 Total assets 2,469,738 2,441,708 2,253,110 Liabilities and equity Liabilities Current liabilities Notes payable 2,382 2, Notes payable to related parties 618 2,477 9,118 Accounts payable 244, , ,641 Accounts payable to related parties Other payables 399, , ,734 Other payables to related parties 55,185 55,804 41,812 Explanation of why fair value cannot be reliably measured for investment property, cost model 17,376 12,872 12,790 Other current liabilities 17,175 17,148 17,590 Total current liabilities 736, , ,137 Non-current liabilities Level 3 of fair value hierarchy [member] 7,975 2,455 2,455 Other non-current liabilities 21,644 16,555 12,724 Total non-current liabilities 29,619 19,010 15,179 Total liabilities 766, , ,316 Equity Equity attributable to owners of parent Share capital Ordinary share 954, , ,670 Total capital stock 954, , ,670 Capital surplus Capital surplus, additional paid-in capital 300, , ,031 Capital surplus, treasury share transactions

3 Total capital surplus 300, , ,082 Retained earnings Legal reserve 77,406 77,406 69,090 Unappropriated retained earnings (accumulated deficit) 330, , ,766 Total retained earnings 408, , ,856 Other equity interest Exchange differences on translation of foreign financial statements Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income 40, Unrealized gains (losses) on available-for-sale financial assets 0 40,648 59,461 Total other equity interest 40,314 40,448 59,186 Total equity attributable to owners of parent 1,703,375 1,662,842 1,658,794 Total equity 1,703,375 1,662,842 1,658,794 Total liabilities and equity 2,469,738 2,441,708 2,253,110 Number of share capital awaiting retirement Equivalent issue shares of advance receipts for ordinary share Number of shares in entity held by entity and by its subsidiaries 0 0 0

4 Statement of comprehensive income Operating revenue Accounting Title Unit: NT$ thousand 2018/01/01To2018/03/ /01/01To2017/03/31 Total operating revenue 859, ,616 Operating costs Total operating costs 729, ,095 Gross profit (loss) from operations 129, ,521 Gross profit (loss) from operations 129, ,521 Operating expenses Selling expenses 4,488 4,350 Deferred tax liability (asset) 103,797 99,728 Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS Total operating expenses 108, ,078 Net operating income (loss) 21,950 17,443 Non-operating income and expenses Other income Total other income 2,169 2,289 Other gains and losses Other gains and losses, net -6,043 33,359 Total non-operating income and expenses -3,874 35,648 Profit (loss) from continuing operations before tax 18,076 53,091 Tax expense (income) Total tax expense (income) 2,533 3,253 Exercise price, share options granted 15,543 49,838

5 Disclosure of terms and conditions of share-based payment arrangement [abstract] 15,543 49,838 Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss Unrealised gains (losses) from investments in equity instruments measured at fair value through other comprehensive income 24,557 0 Income tax related to components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will not be reclassified to profit or loss 24,935 0 Components of other comprehensive income that will be reclassified to profit or loss Exchange differences on translation Unrealised gains (losses) on valuation of available-for-sale financial assets 0-14,902 Income tax related to components of other comprehensive income that will be reclassified to profit or loss 4-30 Components of other comprehensive income that will be reclassified to profit or loss 55-15,043 Total other comprehensive income 24,990-15,043 Total comprehensive income 40,533 34,795 Profit (loss), attributable to: Description of inputs to option pricing model, share options granted 15,543 49,838 Comprehensive income attributable to: Exchange differences on translation [abstract] 40,533 34,795 Basic earnings per share Description of nature of financial statements Total basic earnings per share Diluted earnings per share Property, plant and equipment, revaluation surplus Total diluted earnings per share

6 Unit: NT$ thousand Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 18,076 53,091 Profit (loss) before tax 18,076 53,091 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 19,939 16,036 Amortization expense Expected credit loss (gain) / Provision (reversal of provision) for bad debt expense Interest income -1, Loss (gain) on disposal of property, plan and equipment Loss (gain) on disposal of investments 0-35,061 Total adjustments to reconcile profit (loss) 19,515-19,278 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in notes receivable 1,690 4,610 Decrease (increase) in notes receivable due from related parties Decrease (increase) in accounts receivable 37,358 32,874 Decrease (increase) in accounts receivable due from related parties 48,133-2,792 Decrease (increase) in other receivable -3, Decrease (increase) in other receivable due from related parties 1, Decrease (increase) in inventories

7 Decrease (increase) in prepayments -8,965-8,993 Decrease (increase) in other current assets 1 2 Total changes in operating assets 76,109 24,426 Changes in operating liabilities Increase (decrease) in notes payable ,576 Increase (decrease) in notes payable to related parties -2,129 8,814 Increase (decrease) in accounts payable -19,726 5,853 Increase (decrease) in accounts payable to related parties Increase (decrease) in other payable -23,300-25,859 Increase (decrease) in other payable to related parties -1,605-1,593 Increase (decrease) in provisions 5,520 0 Increase (decrease) in other current liabilities 27 3,231 Increase (decrease) in net defined benefit liability Total changes in operating liabilities -41,630-11,087 Total changes in operating assets and liabilities 34,479 13,339 Total adjustments 53,994-5,939 Cash inflow (outflow) generated from operations 72,070 47,152 Interest received 1, Income taxes refund (paid) Net cash flows from (used in) operating activities 73,070 47,806 Cash flows from (used in) investing activities Proceeds from disposal of available-for-sale financial assets 0 94,374 Acquisition of property, plant and equipment -17,080-28,434 Proceeds from disposal of property, plant and equipment 1,099 0 Acquisition of intangible assets Increase in other non-current assets ,280

8 Net cash flows from (used in) investing activities -15,834 44,524 Cash flows from (used in) financing activities Increase in other non-current liabilities 5, Net cash flows from (used in) financing activities 5, Aggregated individually immaterial business combinations [member] Net increase (decrease) in cash and cash equivalents 62,268 92,087 Cash and cash equivalents at beginning of period 1,041,321 1,048,669 Cash and cash equivalents at end of period 1,103,589 1,140,756 Cash and cash equivalents reported in the statement of financial position 1,103,589 1,140,756

9 2018/03/31 Statement of Stockholders' Equity Unit: NT$ thousand

10 Description of arrangement for contingent consideration arrangements and indemnification assets Disclosure of terms and conditions of share-based payment arrangement [abstract] Reinsurance assets Total comprehensive income Disclosure of general information about financial statements [text block] Description of arrangement for contingent consideration arrangements and indemnification assets Ordinary share Total share capital 2017/03/31 Statement of Stockholders' Equity Capital surplus Legal reserve Unappropri ated retained earnings (accumulat ed deficit) Total retained earnings Exchange differences on translation of foreign financial statements Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income Unrealized gains (losses) on availablefor-sale financial assets Total other equity interest Unit: NT$ thousand Total equity attributable to owners of parent Total equity 954, , ,082 69, , , ,186 1,658,794 1,658, ,838 49, ,838 49, ,043-15,043-15, ,838 49, ,043 34,795 34, ,838 49, ,043 34,795 34, , , ,082 69, , , ,186 1,658,794 1,658,794

Accounting Title 2016/3/ /12/ /3/31 Balance Sheet

Accounting Title 2016/3/ /12/ /3/31 Balance Sheet Financial Statement Balance Sheet Accounting Title 2016/3/31 2015/12/31 2015/3/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 626,334 624,357 540,732 Current