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

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Sherilyn McLaughlin
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1 Financial Statement Balance Sheet Accounting Title 2016/3/ /12/ /3/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 626, , ,732 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 1,600 1,054 0 Notes receivable, net Notes receivable, net 4,030 5,025 3,638 Accounts receivable, net Accounts receivable, net 336, , ,419 Other receivables Other receivables, net 17,660 19,582 14,606 Inventories Inventories, manufacturing business Inventories, manufacturing business, net 311, , ,851 Total inventories 311, , ,851 Prepayments Total prepayments 25,426 8,506 7,898 Other current assets Other current assets, others 15,653 14,240 29,549 Total other current assets 15,653 14,240 29,549 Total current assets 1,339,532 1,363,826 1,259,693 Non-current assets Non-current available-for-sale financial assets Non-current available-for-sale financial assets, net 8,226 10,434 27,318 Non-current financial assets at cost Non-current financial assets at cost, net 11,119 11,119 10,500 Non-current bond investment without active market Total Non-current investments in debt instrument without active market 14, Investments accounted for using equity method Investments accounted for using equity method, net 63, Property, plant and equipment Total property, plant and equipment 704, , ,258 Intangible assets Total intangible assets 1,906 1,932 2,532 Deferred tax assets 46,782 44,882 44,511 Other non-current assets Other non-current assets, others Total other non-current assets, others 79,130 59, ,006 Total other non-current assets 79,130 59, ,006 Total non-current assets 929, , ,125 Total assets 2,268,638 2,227,204 2,184,818 Liabilities and equity Liabilities Current liabilities Short-term borrowings Total short-term borrowings 92,287 87,258 78,788 Current financial liabilities at fair value through profit or loss Total current financial liabilities at fair value through profit or loss

2 Financial Statement Balance Sheet Accounting Title 2016/3/ /12/ /3/31 Balance Sheet Notes payable Total notes payable 25,827 30,656 28,529 Accounts payable Total accounts payable 204, , ,397 Other payables Total other payables 130, , ,812 Current tax liabilities 14,465 7,256 11,637 Other current liabilities Long-term liabilities, current portion Total long-term liabilities, current portion 57,704 58,855 40,074 Other current liabilities, others 21,199 50,194 17,352 Total other current liabilities 78, ,049 57,426 Total current liabilities 546, , ,011 Non-current liabilities Long-term borrowings Total long-term borrowings 107, , ,262 Deferred tax liabilities Total deferred tax liabilities 2,793 3,069 1,281 Other non-current liabilities Total other non-current liabilities 2,492 2, Total non-current liabilities 112, , ,467 Total liabilities 658, , ,478 Equity Equity attributable to owners of parent Share capital Ordinary share 861, , ,649 Advance receipts for share capital 12, Total capital stock 873, , ,649 Capital surplus Total capital surplus 478, , ,961 Retained Legal reserve 97,683 97,683 84,310 Special reserve 24,607 24,607 24,607 Unappropriated retained (accumulated deficit) Total unappropriated retained (accumulated deficit) 172, , ,380 Total retained 294, , ,297 Other equity interest Total other equity interest -37,302-1,925 18,549 attributable to owners of parent 1,609,396 1,579,208 1,621,456 Non-controlling interests ,609,947 1,579,787 1,622,340 Total liabilities and equity 2,268,638 2,227,204 2,184,818 Equivalent issue shares of advance receipts for ordinary share 1, Number of shares in entity held by entity and by its subsidiaries 0 0 0

3 Financial Statement Income Statement Accounting Title 2016/01/01To2016/03/ /01/01To2015/03/31 Statement of comprehensive income Operating revenue Total operating revenue 437, ,100 Operating costs Total operating costs 338, ,473 Gross profit (loss) from operations 99,168 81,627 Gross profit (loss) from operations 99,168 81,627 Operating expenses Selling expenses Total selling expenses 15,194 14,099 Administrative expenses Total administrative expenses 20,085 20,711 Research and development expenses Total research and development expenses 26,443 22,709 Total operating expenses 61,722 57,519 Net operating income (loss) 37,446 24,108 Non-operating income and expenses Other income Total other income 2,493 1,371 Other gains and losses Other gains and losses, net -2,848-3,140 Finance costs Finance costs, net Share of profit (loss) of associates and joint ventures accounted for using equity method Share of profit (loss) of associates and joint ventures accounted for using equity method 4,127 0 Total non-operating income and expenses 2,840-2,668 Profit (loss) from continuing operations before tax 40,286 21,440 Tax expense (income) Total tax expense (income) 5,033 3,668 Profit (loss) from continuing operations 35,253 17,772 Profit (loss) 35,253 17,772 Other comprehensive income Components of other comprehensive income that will be reclassified to profit or loss Exchange differences on translation -3,304-5,541 Unrealised gains (losses) on valuation of available-for-sale financial assets -2,208 2,016 Components of other comprehensive income that will be reclassified to profit or loss -5,512-3,525 Other comprehensive income, net -5,512-3,525 Total comprehensive income 29,741 14,247 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 35,269 17,991 Profit (loss), attributable to non-controlling interests Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 29,769 14,477 Comprehensive income, attributable to non-controlling interests Basic per share Basic (loss) per share from continuing operations Total basic per share Diluted per share Diluted (loss) per share from continuing operations Total diluted per share

4 Financial Statement Statements of Changes in Stockholders' Equity Ordinary share Total share capital 2016/03/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unappropriated retained (accumulated deficit) Total retained Exchange differences on translation of foreign financial Unrealized gains (losses) on availablefor-sale financial assets Others Total other equity interest attributable to owners of parent Non-controlling interests Equity at beginning of period 861, , ,723 97,683 24, , ,037 20,420-21, ,925 1,579, ,579,787 Profit (loss) 35,269 35,269 35, ,253 Other comprehensive income -3,292-2,208-5,500-5, ,512 Total comprehensive income 35,269 35,269-3,292-2,208-5,500 29, ,741 Changes in non-controlling interests 0 0 Share-based payments 12,072 12,072 18,224-29,877-29, Total increase (decrease) in equity 12,072 12,072 18,224 35,269 35,269-3,292-2,208-29,877-35,377 30, ,160 Equity at end of period 873, , ,947 97,683 24, , ,306 17,128-23,898-30,532-37,302 1,609, ,609,947 Ordinary share Total share capital 2015/03/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unappropriated retained (accumulated deficit) Total retained Exchange differences on translation of foreign financial Unrealized gains (losses) on availablefor-sale financial assets Others Total other equity interest attributable to owners of parent Non-controlling interests Equity at beginning of period 861, , ,508 84,310 24, , ,306 31,250-7,191-2,632 21,427 1,605,270 1,114 1,606,384 Profit (loss) 17,991 17,991 17, ,772 Other comprehensive income -5,530 2,016-3,514-3, ,525 Total comprehensive income 17,991 17,991-5,530 2,016-3,514 14, ,247 Changes in non-controlling interests 0 0 Share-based payments ,709 1,709 Total increase (decrease) in equity ,991 17,991-5,530 2, ,878 16, ,956 Equity at end of period 861, , ,961 84,310 24, , ,297 25,720-5,175-1,996 18,549 1,621, ,622,340

5 Financial Statement Statements of Cash Flows Accounting Title 2016/01/01To2016/03/ /01/01To2015/03/31 Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 40,286 21,440 Profit (loss) before tax 40,286 21,440 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 32,943 38,596 Amortization expense 2,536 2,132 Provision (reversal of provision) for bad debt expense Net loss (gain) on financial assets or liabilities at fair value through profit or loss -4,574 0 Interest expense Interest income ,261 Share-based payments Share of loss (profit) of associates and joint ventures accounted for using equity method -4,127 0 Loss (gain) on disposal of property, plan and equipment Impairment loss on non-financial assets 7,340 4,437 Unrealized foreign exchange loss (gain) 5,354-2,176 Total adjustments to reconcile profit (loss) 40,570 43,639 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in financial assets held for trading 4,028-13,287 Decrease (increase) in notes receivable 965 1,472 Decrease (increase) in accounts receivable 42,403 37,101 Decrease (increase) in other receivable 1,921-4,628 Decrease (increase) in inventories -20,678 25,829 Decrease (increase) in prepayments -16,920 5,131 Decrease (increase) in other current assets -1,506-2,816 Total changes in operating assets 10,213 48,802 Changes in operating liabilities Increase (decrease) in notes payable -4,829-4,438 Increase (decrease) in accounts payable 47,627-68,298 Increase (decrease) in other payable -8, Increase (decrease) in other current liabilities -28,087-14,645 Total changes in operating liabilities 5,862-86,668 Total changes in operating assets and liabilities 16,075-37,866 Total adjustments 56,645 5,773 Cash inflow (outflow) generated from operations 96,931 27,213 Interest received Income taxes refund (paid) Net cash flows from (used in) operating activities 97,156 28,019 Cash flows from (used in) investing activities Acquisition of investments in debt instrument without active market -14,294 0 Acquisition of investments accounted for using equity method -58,938 0 Acquisition of property, plant and equipment -2,996-11,442 Proceeds from disposal of property, plant and equipment Increase in refundable deposits Acquisition of intangible assets Decrease in other non-current assets -22,834-32,983 Other investing activities 0 25,075 Net cash flows from (used in) investing activities -98,757-18,702 Cash flows from (used in) financing activities Increase in short-term loans 2,488 4,915

6 Financial Statement Statements of Cash Flows Accounting Title 2016/01/01To2016/03/ /01/01To2015/03/31 Statement of cash flows Exercise of employee share options 124 1,073 Interest paid Change in non-controlling interests Net cash flows from (used in) financing activities 3,301-4,575 Effect of exchange rate changes on cash and cash equivalents 277-5,994 Net increase (decrease) in cash and cash equivalents 1,977-1,252 Cash and cash equivalents at beginning of period 624, ,984 Cash and cash equivalents at end of period 626, ,732 Cash and cash equivalents reported in the statement of financial position 626, ,732

Financial Statement Balance Sheet

Financial Statement Balance Sheet Provided by: RUENTEX INDUSTRIES LIMITED Finacial year: Yearly Accounting Title 2016/12/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and