ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the Three Months Ended Jun. 30, Mar. 31, 2013 and Jun. 30, 2012

Figures in Million of NT dollars (NTD)

Except for Per Share Amounts and Shares Outstanding

3 months ended

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2012

NTD

NTD

NTD

Net Revenue

4,939.2

4,420.7

4,829.3

Cost of Revenue

4,179.2

3,804.9

4,246.1

Gross Profit

760.0

615.8

583.2

Other Income

275.5

114.6

42.8

Operating Expenses

Research and Development

141.8

123.7

100.1

Sales and Marketing

26.8

22.5

18.5

General and Administrative

187.9

141.4

141.6

Other Operating Expenses

64.4

1.4

6.8

Total Operating Expenses

420.9

289.0

267.0

Income (Loss) from Operations

614.6

441.4

359.0

Non-Operating Income (Expenses), Net

14.0

121.3

13.3

Income (Loss) before Income Tax

628.6

562.7

372.3

Income Tax Benefit (Expense)

(192.6)

(101.5)

(55.3)

Net Income (Loss)

436.0

461.2

317.0

Add: Net Loss (Income) Attributable to Non-controlling Interests

(77.5)

(97.6)

(25.6)

Net Income (Loss) Attributable to ChipMOS - Basic

358.5

363.6

291.4

Other Comprehensive Income (Loss)

Exchange Differences on Translating Foreign Operations

9.4

14.2

4.7

Total Other Comprehensive Income (Loss)

9.4

14.2

4.7

Total Comprehensive Income (Loss)

367.9

377.8

296.1

Earnings (Loss) Per Share Attributable to ChipMOS - Basic

12.28

12.58

10.67

Shares Outstanding (in thousands) - Basic

29,197

28,893

27,308

Net Income (Loss) Attributable to ChipMOS -Diluted

358.5

363.6

291.4

Earnings (Loss) Per Share Attributable to ChipMOS -Diluted

12.00

12.31

10.36

Shares Outstanding (in thousands) - Diluted

29,884

29,542

28,134