st IFRS Consolidated Financial Statements

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1 st IFRS Consolidated Financial Statements Balance Sheet Balance Sheet Unit: NT$ thousand Accounting Title 2018/03/ /12/ /03/31 Assets Current assets Cash and cash equivalents 1,552,283 1,472,382 1,211,005 Current financial assets at fair value through profit or loss 126, , ,313 Current held-to-maturity financial assets ,330 Notes receivable, net 53,167 43, ,782 Accounts receivable, net 1,146,739 1,148,831 1,053,194 Accounts receivable due from related parties, net 306, , ,254 Other receivables 99,484 96,532 87,118 Current tax assets 35,940 18,981 7,740 Current inventories 912, , ,332 Prepayments Prepaid rents Other current assets 288, , ,359 Total current assets 4,521,460 4,458,503 4,192,831 Non-current assets Non-current financial assets at fair value through other comprehensive income 163, Non-current held-to-maturity financial assets ,020 Non-current financial assets at cost 0 139, ,949 Investments accounted for using equity method 789, , ,272

2 Accounting Title 2018/03/ /12/ /03/31 Property, plant and equipment 1,290,826 1,291,759 1,280,851 Investment property, net 55,278 57,196 57,271 Intangible assets 6,584 7,082 1,806 Deferred tax assets 36,263 38,111 42,426 Other non-current assets 75,534 69,728 75,589 Long-term Lease Prepayments 20,441 20,185 19,789 Other non-current assets, others 55,093 49,543 55,800 Total non-current assets 2,417,382 2,375,137 2,296,184 Total assets 6,938,842 6,833,640 6,489,015 Liabilities and equity Liabilities Current liabilities Current borrowings 621, , ,839 Short-term notes and bills payable 249, , ,789 Notes payable 152, ,649 92,991 Notes payable to related parties 22,452 15,609 4,407 Accounts payable 526, , ,399 Accounts payable to related parties 135, , ,806 Other payables 284, , ,993 Current tax liabilities 38,701 28,306 24,797 Other current liabilities 78,876 40, ,044 Long-term liabilities, current portion 20,000 17, ,570 Bonds payable, current portion ,062 Long-term borrowings, current portion 20,000 15, ,500 Long-term notes and accounts payable, current portion 0 2,893 15,008

3 Accounting Title 2018/03/ /12/ /03/31 Other current liabilities, others 58,876 22,498 10,474 Total current liabilities 2,110,155 2,035,167 2,466,065 Non-current liabilities Non-current portion of non-current borrowings 1,020,000 1,065, ,500 Other non-current liabilities 20,854 20,882 20,488 Net defined benefit liability, non-current 20,854 20,882 20,488 Total non-current liabilities 1,040,854 1,085, ,988 Total liabilities 3,151,009 3,121,049 3,363,053 Equity Equity attributable to owners of parent Share capital Ordinary share 1,653,246 1,653,246 1,338,825 Total capital stock 1,653,246 1,653,246 1,338,825 Capital surplus Total capital surplus 548, , ,694 Retained earnings Legal reserve 190, , ,411 Special reserve 162, , ,918 Unappropriated retained earnings (accumulated deficit) 574, , ,976 Total retained earnings 928, , ,305 Other equity interest Exchange differences on translation of foreign financial statements -137, , ,605 Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income 13, Total other equity interest -123, , ,605 Treasury shares 31,202 31,202 0

4 Accounting Title 2018/03/ /12/ /03/31 Total equity attributable to owners of parent 2,975,675 2,908,024 2,353,219 Non-controlling interests 812, , ,743 Total equity 3,787,833 3,712,591 3,125,962 Total liabilities and equity 6,938,842 6,833,640 6,489,015 Equivalent issue shares of advance receipts for ordinary share Number of shares in entity held by entity and by its subsidiaries 2,000,000 2,000,000 0 Statement of comprehensive income Unit: NT$ thousand Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Statement of comprehensive income Operating revenue Total operating revenue 1,255,379 1,059,406 Operating costs Cost of sales Total cost of sales 987, ,050 Total operating costs 987, ,050 Gross profit (loss) from operations 267, ,356 Realized profit (loss) on from sales 8,095 6,782 Gross profit (loss) from operations 275, ,138 Operating expenses Selling expenses 74,470 60,473 Administrative expenses 82,517 78,604 Research and development expenses 63,272 59,164 Total operating expenses 220, ,241

5 Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Net operating income (loss) 55,617 64,897 Non-operating income and expenses Other income Interest income 2,310 1,857 Dividend income 2,485 0 Other income, others 3,785 6,956 Total other income 8,580 8,813 Other gains and losses Gains on disposals of investments 1,276 0 Gains on financial assets (liabilities) at fair value through profit or loss Miscellaneous disbursements 15,838 10,195 Losses on disposals of property, plant and equipment Losses on disposals of investments Foreign exchange losses 13,469 38,783 Losses on financial assets (liabilities) at fair value through profit or loss Other gains and losses, net -28,594-50,032 Finance costs Interest expense 8,472 11,646 Finance costs, net 8,472 11,646 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, net -8,786-8,204 Total non-operating income and expenses -37,272-61,069 Profit (loss) from continuing operations before tax 18,345 3,828 Tax expense (income) Total tax expense (income) 12,588 19,457

6 Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Profit (loss) from continuing operations 5,757-15,629 Profit (loss) 5,757-15,629 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 -15,203 0 Components of other comprehensive income that will not be reclassified to profit or loss -15,203 0 Components of other comprehensive income that will be reclassified to profit or loss Exchange differences on translation 45, ,964 Components of other comprehensive income that will be reclassified to profit or loss 45, ,964 Total other comprehensive income 29, ,964 Total comprehensive income 35, ,593 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 13,259 6,668 Profit (loss), attributable to non-controlling interests -7,502-22,297 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 49, ,117 Comprehensive income, attributable to non-controlling interests -13,902-37,476 Basic earnings per share Basic earnings (loss) per share from continuing operations Total basic earnings per share Diluted earnings per share Diluted earnings (loss) per share from continuing operations Total diluted earnings per share

7 Statement of cash flows 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 18,345 3,828 Profit (loss) before tax 18,345 3,828 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 47,975 49,991 Amortization expense 1, Expected credit loss (gain) / Provision (reversal of provision) for bad debt expense -2 0 Net loss (gain) on financial assets or liabilities at fair value through profit or loss Interest expense 8,472 11,646 Interest income -2,310-1,857 Dividend income -2,485 0 Share of loss (profit) of associates and joint ventures accounted for using equity method 8,786 8,204 Loss (gain) on disposal of property, plan and equipment Loss (gain) on disposal of investments -1, Other adjustments to reconcile profit (loss) Total adjustments to reconcile profit (loss) 60,859 69,766 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in notes receivable -9,533 59,779 Decrease (increase) in accounts receivable 1, ,978 Decrease (increase) in accounts receivable due from related parties 168, ,467

8 Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Decrease (increase) in other receivable -2,132-9,345 Adjustments for decrease (increase) in inventories -47,005 12,690 Adjustments for decrease (increase) in other current assets -72,911-21,688 Decrease (increase) in other operating assets ,262 Total changes in operating assets 37, ,143 Changes in operating liabilities Increase (decrease) in notes payable ,503 Increase (decrease) in notes payable to related parties 6, Increase (decrease) in accounts payable 140, ,035 Increase (decrease) in accounts payable to related parties 11,378-65,644 Increase (decrease) in other payable -23,229-43,892 Adjustments for increase (decrease) in other current liabilities 38,345-5,804 Increase (decrease) in net defined benefit liability Increase (decrease) in other operating liabilities 0-2,812 Total changes in operating liabilities 174, ,891 Total changes in operating assets and liabilities 212, ,252 Total adjustments 272, ,018 Cash inflow (outflow) generated from operations 291, ,846 Interest received 2,310 1,857 Interest paid -8,582-9,508 Income taxes refund (paid) -17,305-39,365 Net cash flows from (used in) operating activities 267, ,830 Cash flows from (used in) investing activities Proceeds from disposal of financial assets designated at fair value through profit or loss 0 102,266 Acquisition of held-to-maturity financial assets 0-30,330

9 Accounting Title 2018/01/01To2018/03/ /01/01To2017/03/31 Acquisition of investments accounted for using equity method -23,174-17,850 Proceeds from disposal of investments accounted for using equity method 3,983 0 Acquisition of property, plant and equipment -40,509-31,720 Proceeds from disposal of property, plant and equipment Increase in refundable deposits -4,550 0 Decrease in refundable deposits 0 9,672 Acquisition of intangible assets Acquisition of investment properties 0-52,400 Increase in other financial assets -2,547 0 Dividends received 2,485 0 Net cash flows from (used in) investing activities -64,330-21,038 Cash flows from (used in) financing activities Decrease in short-term loans -152,899-43,257 Increase in short-term notes and bills payable 50,000 50,000 Proceeds from long-term debt 10,000 0 Repayments of long-term debt -52,893-17,882 Decrease in other payables to related parties 0-40,000 Net cash flows from (used in) financing activities -145,792-51,139 Effect of exchange rate changes on cash and cash equivalents 22,372-88,556 Net increase (decrease) in cash and cash equivalents 79,901 21,097 Cash and cash equivalents at beginning of period 1,472,382 1,189,908 Cash and cash equivalents at end of period 1,552,283 1,211,005 Cash and cash equivalents reported in the statement of financial position 1,552,283 1,211,005

10 2018/03/31 Statement of Stockholders' Equity Unit: NT$ thousand Total Unappropriated retained Exchange differences on Unrealised gains (losses) on financial Total equity Ordinary Capital Legal Special Total other Treasury Non-controlling share earnings (accumulated Total retained earnings translation of foreign financial assets measured at fair value through attributable to Total equity share surplus reserve reserve equity interest shares interests capital deficit) statements other comprehensive income owners of parent Equity 1,653,246 1,653, , , , , , , ,585-31,202 2,908, ,567 3,712,591 Effects of retrospective application and retrospective restatement Equity at beginning of period after adjustments 18,107 18,107 18,107 21,493 39,600 1,653,246 1,653, , , , , , ,585 18, ,478-31,202 2,926, ,060 3,752,191 Profit (loss) 13,259 13,259 13,259-7,502 5,757 Other comprehensive income 40,463-4,178 36,285 36,285-6,400 29,885 Total comprehensive income 13,259 13,259 40,463-4,178 36,285 49,544-13,902 35,642 Increase (decrease) in equity ,259 13,259 40,463-4,178 36, ,544-13,902 35,642 Equity 1,653,246 1,653, , , , , , ,122 13, ,193-31,202 2,975, ,158 3,787, /03/31 Statement of Stockholders' Equity Unit: NT$ thousand Unappropriated Exchange differences on Total equity Total share Capital Legal Special Total retained Total other equity Ordinary share retained earnings translation of foreign financial attributable to owners Non-controlling interests Total equity capital surplus reserve reserve earnings interest (accumulated deficit) statements of parent Equity 1,328,299 1,328, , , , , , , ,820 2,474, ,219 3,284,225 Changes in equity of associates and joint ventures accounted for using equity method -2,930-2,930-2,930 Profit (loss) 6,668 6,668 6,668-22,297-15,629 Other comprehensive income , , ,785-15, ,964 Total comprehensive income 6,668 6, , , ,117-37, ,593 Conversion of convertible bonds 10,526 10,526 5,734 16,260 16,260 Increase (decrease) in equity 10,526 10,526 2, ,668 6, , , ,787-37, ,263 Equity 1,338,825 1,338, , , , , , , ,605 2,353, ,743 3,125,962

Accounting Title 2014/3/ /12/ /3/31 Balance Sheet

Accounting Title 2014/3/ /12/ /3/31 Balance Sheet Financial Statement Balance Sheet Accounting Title 2014/3/31 2013/12/31 2013/3/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 7,974,989 6,997,862 6,433,466