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

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Emory Waters
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1 Financial Statement Balance Sheet Accounting Title 2014/3/ /12/ /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 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 7,784 8,361 4,051 Notes receivable, net Notes receivable, net 8,669 2,262 5,402 Accounts receivable, net Accounts receivable, net 4,617,934 4,127,900 4,471,635 Other receivables Other receivables, net 121, ,523 86,086 Other receivables due from related parties Other receivables due from related parties, net Inventories Total inventories 1,332,498 1,271, ,639 Prepayments Total prepayments 95,920 96,868 33,747 Other current assets Total other current assets 3,770,540 3,870,794 2,273,987 Total current assets 17,929,801 16,496,183 14,262,677 Non-current assets Non-current financial assets at cost Non-current financial assets at cost, net 27,539 27,539 76,560 Investments accounted for using equity method Investments accounted for using equity method, net 0 0 7,008 Property, plant and equipment Total property, plant and equipment 13,663,336 13,922,936 10,576,146 Intangible assets Total intangible assets 7,219,519 7,222,973 4,732,455 Deferred tax assets 286, ,944 82,519 Other non-current assets Total other non-current assets 346, , ,602 Total non-current assets 21,543,625 21,733,093 15,762,290 Total assets 39,473,426 38,229,276 30,024,967 Liabilities Current liabilities Short-term borrowings Total short-term borrowings 5,602,118 4,871,682 3,045,059 Current financial liabilities at fair value through profit or loss Total current financial liabilities at fair value through profit or loss 18,360 20,121 7,599 Notes payable Total notes payable ,622 Accounts payable Total accounts payable 1,002, , ,820 Other payables Total other payables 1,519,233 1,273,132 2,839,991 Current tax liabilities 509, , ,584 Other current liabilities Total other current liabilities 644, , ,903 Total current liabilities 9,296,237 8,282,812 7,792,578 Non-current liabilities

2 Long-term borrowings Total long-term borrowings 6,432,952 6,825,550 2,902,667 Deferred tax liabilities Total deferred tax liabilities 409, , ,065 Other non-current liabilities Total other non-current liabilities 86,096 90,184 91,918 Total non-current liabilities 6,928,787 7,304,490 3,268,650 Total liabilities 16,225,024 15,587,302 11,061,228 Equity Equity attributable to owners of parent Share capital Ordinary share 6,484,349 6,483,520 5,964,042 Total capital stock 6,484,349 6,483,520 5,964,042 Capital surplus Capital surplus, additional paid-in capital Total capital surplus, additional paid-in capital 7,572,638 7,571,774 5,528,325 Capital surplus, treasury share transactions Capital surplus, employee share options 48,056 6,771 52,737 Capital surplus, share options 192, Capital surplus, others 4, , ,913 Total capital surplus 7,817,607 7,817,533 5,777,975 Retained Legal reserve 1,105,666 1,105, ,727 Special reserve 88,054 88,054 0 Unappropriated retained (accumulated deficit) Total unappropriated retained (accumulated deficit) 7,000,679 6,495,396 6,020,710 Total retained 8,194,399 7,689,116 6,871,437 Other equity interest Exchange differences on translation of foreign financial statements Total exchange differences on translation of foreign financial statements 134,960 80,795-21,002 Other equity, others Total other equity, others -70,505-87, ,630 Total other equity interest 64,455-6, ,632 attributable to owners of parent 22,560,810 21,983,283 18,412,822 Non-controlling interests 687, , ,917 23,248,402 22,641,974 18,963,739 Equivalent issue shares of advance receipts for ordinary share Number of shares in entity held by entity and by its subsidiaries 0 0 0

3 Financial Statement Income Statement Statement of comprehensive income Operating revenue Accounting Title 2014/01/01T o2014/03/ /01/01T o2013/03/31 Total operating revenue 4,160,946 3,847,774 Operating costs Total operating costs 3,278,156 2,937,414 Gross profit (loss) from operations 882, ,360 Gross profit (loss) from operations 882, ,360 Operating expenses Selling expenses Total selling expenses 32,688 32,572 Administrative expenses Total administrative expenses 171, ,377 Research and development expenses Total research and development expenses 108,365 84,461 Total operating expenses 312, ,410 Net operating income (loss) 570, ,950 Non-operating income and expenses Other income Total other income 80,194 48,084 Other gains and losses Other gains and losses, net 40, ,039 Finance costs Finance costs, net 57,316 26,696 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 Total non-operating income and expenses 63, ,896 Profit (loss) from continuing operations before tax 633, ,846 Tax expense (income) Total tax expense (income) 109, ,189 Profit (loss) from continuing operations 524, ,657 Profit (loss) 524, ,657 Other comprehensive income Exchange differences on translation 63, ,433 Other comprehensive income, net 63, ,433 Total comprehensive income 588, ,090 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 505, ,887 Profit (loss), attributable to non-controlling interests 19,408 15,770 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 559, ,283 Comprehensive income, attributable to non-controlling interests 28,901 32,807 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 2014/03/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unit: NT$ thousand Unappropriated retained Total retained (accumulated deficit) Exchange differences on translation of foreign financial statements Others Total other equity interest attributable to owners of parent Non-controlling interests Equity 6,483,520 6,483,520 7,817,533 1,105,666 88,054 6,495,396 7,689,116 80,795-87,681-6,886 21,983, ,691 22,641,974 Legal reserve appropriated Special reserve appropriated Cash dividends of ordinary share Due to business combination Cash dividends from capital surplus Profit (loss) , , ,283 19, ,691 Other comprehensive income , ,165 54,165 9,493 63,658 Total comprehensive income , ,283 54, , ,448 28, ,349 Share-based payments ,176 17,176 18, ,079 Total increase (decrease) in equity , ,283 54,165 17,176 71, ,527 28, ,428 Equity 6,484,349 6,484,349 7,817,607 1,105,666 88,054 7,000,679 8,194, ,960-70,505 64,455 22,560, ,592 23,248,402 Ordinary share Total share capital 2013/03/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unit: NT$ thousand Unappropriated retained Total retained (accumulated deficit) Exchange differences on translation of foreign financial statements Others Total other equity interest attributable to owners of parent Non-controlling interests Equity 5,952,414 5,952,414 5,769, , ,298,823 6,149, , , ,392 17,538, ,110 18,056,494 Legal reserve appropriated Cash dividends of ordinary share Reversal of special reserve Profit (loss) , , ,887 15, ,657 Other comprehensive income , ,396 97,396 17, ,433 Total comprehensive income , ,887 97, , ,283 32, ,090 Retirement of treasury share Share-based payments 11,628 11,628 8, ,364 35,364 55, ,155 Total increase (decrease) in equity 11,628 11,628 8, , ,887 97,396 35, , ,438 32, ,245 Equity 5,964,042 5,964,042 5,777, , ,020,710 6,871,437-21, , ,632 18,412, ,917 18,963,739

5 Financial Statement Statements of Cash Flows Statement of cash flows Accounting Title Cash flows from (used in) operating activities, indirect method 2014/01/01To 2014/03/ /01/01To 2013/03/31 Profit (loss) from continuing operations before tax 633, ,846 Profit (loss) before tax 633, ,846 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 765, ,620 Amortization expense 5,766 4,832 Net loss (gain) on financial assets or liabilities at fair value through profit or loss -1,556-9,452 Interest expense 57,316 26,696 Interest income -70,420-38,267 Share-based payments 17,176 38,347 Share of loss (profit) of associates and joint ventures accounted for using equity method Loss (gain) on disposal of property, plan and equipment ,391 Total adjustments to reconcile profit (loss) 773, ,698 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in financial assets held for trading 0-20 Decrease (increase) in notes receivable -6,407-1,727 Decrease (increase) in accounts receivable -490, ,816 Decrease (increase) in other receivable 14,782 57,404 Decrease (increase) in inventories -60, ,229 Decrease (increase) in prepayments ,175 Decrease (increase) in other current assets Decrease (increase) in other operating assets Total changes in operating assets -542, ,245 Changes in operating liabilities Increase (decrease) in financial liabilities held for trading 481 1,133 Increase (decrease) in notes payable ,854 Increase (decrease) in accounts payable 70, ,353 Increase (decrease) in other payable -7, ,517 Increase (decrease) in other current liabilities -7,976-1,237 Increase (decrease) in other operating liabilities -4,109-4,314 Total changes in operating liabilities 51, ,598 Total changes in operating assets and liabilities -491, ,843 Total adjustments 281,941 1,134,541 Cash inflow (outflow) generated from operations 915,940 1,977,387 Interest received 54,694 37,680 Interest paid -53,534-27,157 Income taxes refund (paid) -29,149-20,369 Net cash flows from (used in) operating activities 887,951 1,967,541 Cash flows from (used in) investing activities Acquisition of property, plant and equipment -213, ,545 Proceeds from disposal of property, plant and equipment ,174 Decrease in refundable deposits Acquisition of intangible assets Decrease in other financial assets 116, ,178 Decrease in other non-current assets 14, Other investing activities -2,420 0 Net cash flows from (used in) investing activities -83,884-1,069,974 Cash flows from (used in) financing activities Increase in short-term loans 640, ,924 Repayments of long-term debt -533, ,267 Increase in guarantee deposits received 0 10 Exercise of employee share options ,808 Net cash flows from (used in) financing activities 108, ,475 Effect of exchange rate changes on cash and cash equivalents 64,535-13,441 Net increase (decrease) in cash and cash equivalents 977,127 1,503,601 Cash and cash equivalents at beginning of period 6,997,862 4,929,865 Cash and cash equivalents at end of period 7,974,989 6,433,466 Cash and cash equivalents reported in the statement of financial position 7,974,989 6,433,466

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