th IFRS Consolidated Financial Statements

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1 th IFRS Consolidated Financial Statements Balance Sheet Balance Sheet Unit: NT$ thousand Accounting Title 2017/12/ /12/31 Assets Current assets Cash and cash equivalents Total cash and cash equivalents 1,472,382 1,189,908 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 124, ,160 Notes receivable, net Notes receivable, net 43, ,561 Accounts receivable, net Accounts receivable, net 1,148,831 1,326,095 Accounts receivable due from related parties, net Accounts receivable due from related parties, net 474, ,721 Other receivables Other receivables, net 96,532 79,873 Current tax assets Total current tax assets 18,981 6,024 Inventories Total inventories 865, ,022 Prepayments

2 Accounting Title 2017/12/ /12/31 Prepaid rents Total prepayments Other current assets Total other current assets 212, ,671 Total current assets 4,458,503 4,693,458 Non-current assets Held-to-maturity non-current financial assets Non-current held-to-maturity financial assets, net 0 62,020 Non-current financial assets at cost Non-current financial assets at cost, net 139, ,969 Investments accounted for using equity method Investments accounted for using equity method, net 772, ,991 Property, plant and equipment Total property, plant and equipment 1,291,759 1,339,897 Investment property, net Investment property, net 57, Intangible assets Total intangible assets 7,082 1,724 Deferred tax assets 38,111 44,311 Other non-current assets Long-term prepaid rents 20,185 20,838 Other non-current assets, others Total other non-current assets, others 49,543 67,734 Total other non-current assets 69,728 88,572 Total non-current assets 2,375,137 2,336,108

3 Accounting Title 2017/12/ /12/31 Total assets 6,833,640 7,029,566 Liabilities and equity Liabilities Current liabilities Short-term borrowings Total short-term borrowings 773, ,096 Short-term notes and bills payable Total short-term notes and bills payable 199, ,880 Notes payable Total notes payable 151, ,494 Notes payable to related parties Total notes payable to related parties 15,609 4,617 Accounts payable Total accounts payable 386, ,434 Accounts payable to related parties Total accounts payable to related parties 124, ,450 Other payables Total other payables 315, ,845 Current tax liabilities 28,306 44,874 Other current liabilities Long-term liabilities, current portion Bonds payable, current portion 0 487,192 Long-term borrowings, current portion 15, ,000 Long-term notes and accounts payable, current portion 2,893 30,390 Total long-term liabilities, current portion 17, ,582

4 Accounting Title 2017/12/ /12/31 Other current liabilities, others 22,498 16,278 Total other current liabilities 40, ,860 Total current liabilities 2,035,167 2,845,550 Non-current liabilities Long-term borrowings Total long-term borrowings 1,065, ,500 Other non-current liabilities Net defined benefit liability, non-current 20,882 20,479 Other non-current liabilities, others 0 2,812 Total other non-current liabilities 20,882 23,291 Total non-current liabilities 1,085, ,791 Total liabilities 3,121,049 3,745,341 Equity Equity attributable to owners of parent Share capital Ordinary share 1,653,246 1,328,299 Total capital stock 1,653,246 1,328,299 Capital surplus Total capital surplus 548, ,890 Retained earnings Legal reserve 190, ,411 Special reserve 162, ,918 Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 561, ,308 Total retained earnings 915, ,637

5 Accounting Title 2017/12/ /12/31 Other equity interest Exchange differences on translation of foreign financial statements Total exchange differences on translation of foreign financial statements -177, ,820 Total other equity interest -177, ,820 Treasury shares 31,202 0 Total equity attributable to owners of parent 2,908,024 2,474,006 Non-controlling interests 804, ,219 Total equity 3,712,591 3,284,225 Total liabilities and equity 6,833,640 7,029,566 Equivalent issue shares of advance receipts for ordinary share 0 0 Number of shares in entity held by entity and by its subsidiaries 2,000,000 0 Statement of comprehensive income Unit: NT$ thousand Accounting Title 2017/4th 2016/4th Operating revenue Total operating revenue 5,217,612 5,080,255 Operating costs Cost of sales Total cost of sales 3,941,078 3,816,175 Total operating costs 3,941,078 3,816,175 Gross profit (loss) from operations 1,276,534 1,264,080 Realized profit (loss) on from sales 6,992 17,322 Gross profit (loss) from operations 1,283,526 1,281,402 Operating expenses

6 Accounting Title 2017/4th 2016/4th Selling expenses Total selling expenses 261, ,406 Administrative expenses Total administrative expenses 363, ,458 Research and development expenses Total research and development expenses 245, ,389 Total operating expenses 870, ,253 Net operating income (loss) 412, ,149 Non-operating income and expenses Other income Interest income Total interest income 11,280 9,303 Dividend income 5,455 0 Other income, others 21,682 31,921 Total other income 38,417 41,224 Other gains and losses Gains on disposals of investments Gains on financial assets (liabilities) at fair value through profit or loss 2,693 10,253 Reversal of impairment loss recognised in profit or loss Total reversal of impairment loss recognised in profit or loss 0 9,898 Miscellaneous disbursements 50,065 45,271 Losses on disposals of property, plant and equipment 13, Foreign exchange losses 34,028 45,239 Other gains and losses, net -94,556-70,141 Finance costs

7 Accounting Title 2017/4th 2016/4th Interest expense 43,101 40,090 Finance costs, net 43,101 40,090 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 -38,588-61,569 Total non-operating income and expenses -137, ,576 Profit (loss) from continuing operations before tax 274, ,573 Tax expense (income) Total tax expense (income) 74,650 92,676 Profit (loss) from continuing operations 200, ,897 Profit (loss) 200, ,897 Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss Gains (losses) on remeasurements of defined benefit plans ,286 Components of other comprehensive income that will not be reclassified to profit or loss ,286 Components of other comprehensive income that will be reclassified to profit or loss Exchange differences on translation -77, ,598 Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss -2,647-4,384 Components of other comprehensive income that will be reclassified to profit or loss -80, ,982 Other comprehensive income, net -80, ,268 Total comprehensive income 119,513 29,629 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 155, ,461

8 Accounting Title 2017/4th 2016/4th Profit (loss), attributable to non-controlling interests 45,249 34,436 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 93,907 9,674 Comprehensive income, attributable to non-controlling interests 25,606 19,955 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 /12/31 Statement of cash flows Unit: NT$ thousand Accounting Title 2017/4th 2016/4th Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 274, ,573 Profit (loss) before tax 274, ,573 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 191, ,202 Amortization expense 2,453 3,002 Provision (reversal of provision) for bad debt expense -5,247 3,353 Net loss (gain) on financial assets or liabilities at fair value through profit or loss -2,693-10,253 Interest expense 43,101 40,090

9 Accounting Title 2017/4th 2016/4th Interest income -11,280-9,303 Dividend income -5,455 0 Share-based payments 1,380 0 Share of loss (profit) of associates and joint ventures accounted for using equity method 38,588 61,569 Loss (gain) on disposal of property, plan and equipment 13, Loss (gain) on disposal of investments Reversal of impairment loss on non-financial assets 0-9,898 Loss (gain) on bond redemption Other adjustments to reconcile profit (loss) Total adjustments to reconcile profit (loss) 265, ,988 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in notes receivable 167, ,136 Decrease (increase) in accounts receivable 134, ,584 Decrease (increase) in accounts receivable due from related parties 16, ,843 Decrease (increase) in other receivable -17,178 43,450 Decrease (increase) in inventories 24,896-84,675 Decrease (increase) in other current assets -19,895 12,077 Decrease (increase) in other financial assets -57,833-8,439 Decrease (increase) in other operating assets 3,278 2,862 Total changes in operating assets 253,054-44,848 Changes in operating liabilities Increase (decrease) in notes payable 15,155-72,858 Increase (decrease) in notes payable to related parties 11,044 4,617 Increase (decrease) in accounts payable -54,285 15,559

10 Accounting Title 2017/4th 2016/4th Increase (decrease) in accounts payable to related parties -44,377 53,708 Increase (decrease) in other payable -3,298 27,170 Increase (decrease) in other current liabilities 6,220-17,437 Increase (decrease) in net defined benefit liability Increase (decrease) in other operating liabilities -2,812 2,513 Total changes in operating liabilities -72,294 13,232 Total changes in operating assets and liabilities 180,760-31,616 Total adjustments 446, ,372 Cash inflow (outflow) generated from operations 721, ,945 Interest received 11,280 9,303 Interest paid -36,303-30,711 Income taxes refund (paid) -97,974-73,991 Net cash flows from (used in) operating activities 598, ,546 Cash flows from (used in) investing activities Acquisition of financial assets at fair value through profit or loss, designated as upon initial recognition -67, ,048 Proceeds from disposal of financial assets at fair value through profit or loss, designated as upon initial recognition 175,006 30,942 Acquisition of financial assets at cost 0-117,914 Acquisition of investments accounted for using equity method -65,725-24,272 Proceeds from disposal of investments accounted for using equity method 0 1,017 Acquisition of property, plant and equipment -171, ,637 Proceeds from disposal of property, plant and equipment 4,874 12,262 Increase in refundable deposits 8,913-9,665 Increase in other receivables 0-46,170 Acquisition of intangible assets -7, Net cash inflows from business combination 0 116,677

11 Accounting Title 2017/4th 2016/4th Acquisition of investment properties -54,278 0 Decrease in other financial assets 135,571 0 Dividends received 10,245 6,330 Net cash flows from (used in) investing activities -31, ,913 Cash flows from (used in) financing activities Increase in short-term loans 0 63,823 Decrease in short-term loans -87,192 0 Increase in short-term notes and bills payable 50,000 50,000 Repayments of bonds -11,300 0 Proceeds from long-term debt 890,000 0 Repayments of long-term debt -859,997 0 Increase in other payables to related parties 0 40,000 Decrease in other payables to related parties -40,000 0 Cash dividends paid -109,114-66,233 Payments to acquire treasury shares -77,972 0 Treasury shares sold to employees 46,779 0 Acquisition of ownership interests in subsidiaries -1,925 0 Change in non-controlling interests -29,626-41,632 Net cash flows from (used in) financing activities -230,347 45,958 Effect of exchange rate changes on cash and cash equivalents -53, ,494 Net increase (decrease) in cash and cash equivalents 282,474-51,903 Cash and cash equivalents at beginning of period 1,189,908 1,241,811 Cash and cash equivalents at end of period 1,472,382 1,189,908 Cash and cash equivalents reported in the statement of financial position 1,472,382 1,189,908

12 Ordinary share 2017/12/31 Statement of Stockholders' Equity Total share capital Capital surplus Legal reserve Special reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Treasu ry shares Unit: NT$ thousand Total equity attributable to owners of parent Equity 1,328,299 1,328, , , , , , , , ,474, ,219 3,284,225 Legal reserve appropriated 21,546-21, Cash dividends of ordinary share -109, , , ,114 Non-contr olling interests Total equity Changes in equity of associates and joint ventures accounted for using equity method -2,930-2,930-2,930 Profit (loss) 155, , ,016 45, ,265 Other comprehensive income ,765-60,765-61,109-19,643-80,752 Total comprehensive income 154, ,672-60,765-60,765 93,907 25, ,513 Conversion of convertible bonds 324, , , , ,260 Purchase of treasury share -77,972-77,972-77,972 Changes in ownership interests in subsidiaries Changes in non-controlling interests 0-31,258-31,258 Share-based payments 1,389 46,770 48,159 48,159 Total increase (decrease) in equity 324, , ,480 21, ,012 45,558-60,765-60,765-31, ,018-5, ,366 Equity 1,653,246 1,653, , , , , , , ,585-31,202 2,908, ,567 3,712,591

13 Ordinary share Total share capital 2016/12/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Treasur y shares Unit: NT$ thousand Total equity attributable to owners of parent Non-control ling interests Total equity Equity 1,324,665 1,324, , , , , ,695 84,681 84, ,542, ,883 3,165,55 1 Legal reserve appropriated 16,435-16, Cash dividends of ordinary share -66,233-66,233-66,233-66,233 Profit (loss) 215, , ,461 34, ,897 Other comprehensive income -4,286-4, , , ,787-14, ,26 8 Total comprehensive income 211, , , ,501 9,674 19,955 29,629 Conversion of convertible bonds 3,634 3,634 1, ,604 5,604 Changes in ownership interests in -17,707-17,707-17,707 subsidiaries Changes in non-controlling 0 167, ,381 interests Total increase (decrease) in equity 3,634 3,634-15,737 16, , , , , , , ,674 Equity 1,328,299 1,328, , , , , , , , ,474, ,219 3,284,22 5

st IFRS Consolidated Financial Statements

2461 2018 1st IFRS Consolidated Financial Statements Balance Sheet Balance Sheet Unit: NT$ thousand Accounting Title 2018/03/31 2017/12/31 2017/03/31 Assets Current assets Cash and cash equivalents 1,552,283