ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the Three Months Ended Mar. 31, 2017, Dec. 31, and Mar. 31, 2016

Figures in Million of NT dollars (NTD)

Except for Per Share Amounts and Shares Outstanding

Three months ended

Mar. 31, 2017

Dec. 31, 2016

Mar. 31, 2016

NTD

NTD

NTD

Revenue

4,560.3

4,667.1

4,447.5

Cost of revenue

(3,743.7)

(3,705.5)

(3,558.4)

Gross profit

816.6

961.6

889.1

Research and development expenses

(256.7)

(203.3)

(200.9)

Sales and marketing expenses

(22.1)

(17.7)

(17.2)

General and administrative expenses

(162.5)

(233.5)

(201.5)

Other operating income (expenses), net

679.1

3.3

31.7

Operating profit

1,054.4

510.4

501.2

Non-operating income (expenses), net

(431.0)

177.0

(187.3)

Profit (Loss) before tax

623.4

687.4

313.9

Income tax benefit (expense)

(122.6)

121.4

(73.2)

Profit from continuing operations

500.8

808.8

240.7

Income (Loss) from discontinued operations

1,879.3

(20.4)

14.6

Profit (Loss) for the year

2,380.1

788.4

255.3

Attributable to:

Equity holders of the Company

 - Continuing operations

500.8

634.3

333.8

 - Discontinued operations

1,879.3

(20.4)

14.6

Predecessors' interests under common control

-

174.5

(93.1)

2,380.1

788.4

255.3