Financial Statement ─ Balance Sheet Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/9/30 2011/9/30 Accounting Title Amount % Amount % Assets Current Assets Cash and cash equivalents Financial assets measured at fair value through profit or loss current Notes receivable - net Accounts receivable - net Accounts receivable - related parties - net Other receivables Inventories Other prepayments Other current assets Current assets 368,265.00 17.51 299,064.00 12.61 456 0.02 0 0 8,325.00 0.4 12,658.00 0.53 386,885.00 18.39 445,680.00 18.79 5,491.00 0.26 8,122.00 0.34 27,547.00 1.31 22,457.00 0.95 249,589.00 11.87 407,265.00 17.17 3,758.00 0.18 6,617.00 0.28 83,375.00 3.96 80,501.00 3.39 1,133,691.00 53.9 1,282,364.00 54.07 21,171.00 1.01 16,720.00 0.7 Funds and Investments Available-for-sale financial assets - non current Financial assets carried at cost - non current Equity investments under equity method Investments Funds and long-term investments 7,500.00 0.36 7,500.00 0.32 341,843.00 16.25 378,328.00 15.95 341,843.00 16.25 378,328.00 15.95 370,514.00 17.62 402,548.00 16.97 62,031.00 2.95 62,031.00 2.62 Fixed Assets Cost Land Buildings and structures Machinery and equipment 208,888.00 9.93 202,482.00 8.54 1,095,569.00 52.09 1,029,800.00 43.42 Office equipment 9,194.00 0.44 8,413.00 0.35 Fixed assets cost 1,375,682.00 65.41 1,302,726.00 54.93 -798,530.00 -37.97 -654,677.00 -27.6 1,715.00 0.08 15,728.00 0.66 578,867.00 27.52 663,777.00 27.99 Accumulated depreciation Construction in process and prepayment for equipments Fixed assets Intangible Assets Patents Computer software cost Intangible assets 675 0.03 856 0.04 2,524.00 0.12 3,518.00 0.15 3,199.00 0.15 4,374.00 0.18 OtherAssets Guarantee deposits paid 262 0.01 292 0.01 Deferred charges 9,771.00 0.46 11,782.00 0.5 Deferred income tax assets - non current 3,871.00 0.18 4,499.00 0.19 Other assets - other 3,086.00 0.15 2,011.00 0.08 16,990.00 0.81 18,584.00 0.78 Other assets Financial Statement ─ Balance Sheet Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/9/30 2011/9/30 Accounting Title Amount Assets % Amount % 2,103,261.00 100 2,371,647.00 100 148,015.00 7.04 338,273.00 14.26 0 0 466 0.02 Liabilities and Stockholders' Equity Liabilities Current Liabilities Short-term borrowings Financial liabilities measured at fair value through profit or loss current Notes payable 28,932.00 1.38 60,305.00 2.54 233,060.00 11.08 226,746.00 9.56 Accounts payable - related parties 65,376.00 3.11 53,764.00 2.27 Accrued expenses 73,985.00 3.52 86,716.00 3.66 Accounts payable Other payables Advance receipts Long-term liabilities - current portion 3,631.00 0.17 5,556.00 0.23 11,887.00 0.57 20,437.00 0.86 59,707.00 2.84 7,258.00 0.31 624,593.00 29.7 799,521.00 33.71 Long-term borrowings 77,950.00 3.71 89,699.00 3.78 Long-term liabilities 77,950.00 3.71 89,699.00 3.78 909 0.04 909 0.04 18,714.00 0.89 22,263.00 0.94 Current liabilities Long term Liabilities Reserves Other Liabilities Guarantee deposits received Other liabilities - other Other liabilities Liabilities 19,623.00 0.93 23,172.00 0.98 722,166.00 34.34 912,392.00 38.47 850,866.00 40.45 850,866.00 35.88 464,285.00 22.07 481,063.00 20.28 1,378.00 0.07 1,378.00 0.06 Stockholders' Equity Capital Common stock Capital Surplus Capital surplus - additional paid-in capital Capital surplus - long-term equity investments Capital surplus - employee stock option Capital surplus 22,469.00 1.07 13,142.00 0.55 488,132.00 23.21 495,583.00 20.9 80,845.00 3.84 96,044.00 4.05 Retained Earnings Legal reserve Special reserve Unappropriated retained earnings Retained earnings 7,908.00 0.38 7,908.00 0.33 -37,865.00 -1.8 1,348.00 0.06 50,888.00 2.42 105,300.00 4.44 10,535.00 0.5 20,922.00 0.88 Stockholders' Equity and Other adjustmen Cumulative translation adjustments Financial Statement ─ Balance Sheet Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/9/30 2011/9/30 Accounting Title Amount Unrealized gains (losses) on financial instruments Treasure stock % Amount % -5,829.00 -0.28 -10,280.00 -0.43 -13,497.00 -0.64 -3,136.00 -0.13 Equity adjustments -8,791.00 -0.42 7,506.00 0.32 Stockholders‘ equity 1,381,095.00 65.66 1,459,255.00 61.53 1,199.00 0.06 249 0.01 Number of treasury stock acquired by the company and subsidiaries (unit: share) Financial Statement ─ Income Statement Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/9/30 2011/9/30 Accounting Title Amount Sales % Amount % 1,263,785.00 101.14 1,446,518.00 101.46 Sales returns 5,378.00 0.43 10,818.00 0.76 Sales discounts and allowances 8,870.00 0.71 10,039.00 0.7 Sales 1,249,537.00 100 1,425,661.00 100 Operating income 1,249,537.00 100 1,425,661.00 100 Cost of sales 1,155,806.00 92.5 1,302,225.00 91.34 Operating costs 91.34 1,155,806.00 92.5 1,302,225.00 Gross profit (loss) from operations 93,731.00 7.5 123,436.00 8.66 Selling expense 37,070.00 2.97 42,414.00 2.98 General and administrative expenses 32,030.00 2.56 37,008.00 2.6 Research and development expenses 52,948.00 4.24 59,617.00 4.18 Operating expenses 122,048.00 9.77 139,039.00 9.75 Operating income (loss) -28,317.00 -2.27 -15,603.00 -1.09 Non-Operating Income Interest income 354 0.03 285 0.02 Dividends 0 0 1,322.00 0.09 Investment income 0 0 1,322.00 0.09 Gains on disposal of fixed assets 4,677.00 0.37 4,211.00 0.3 Foreign exchange gains 9,320.00 0.75 0 0 43 0 43 0 Rent income Revaluation gain on financial assets Miscellaneous income Non-operating revenues and gains 1,827.00 0.15 0 0 404 0.03 4,655.00 0.33 16,625.00 1.33 10,516.00 0.74 Non-Operating Expenses Interest expense 2,646.00 0.21 2,920.00 0.2 Losses from long-term equity investments under the equity method 23,740.00 1.9 23,990.00 1.68 Investment loss 23,740.00 1.9 23,990.00 1.68 Foreign exchange losses 0 0 635 0.04 Revaluation loss on financial assets 0 0 1,093.00 0.08 Miscellaneous disbursements 0 0 1 0 26,386.00 2.11 28,639.00 2.01 -38,078.00 -3.05 -33,726.00 -2.37 -213 -0.02 -1,216.00 -0.09 Income from continuing operations -37,865.00 -3.03 -32,510.00 -2.28 Net income (loss) -37,865.00 -3.03 -32,510.00 -2.28 Income (loss) from continuing operations -0.45 0 -0.38 0 Primary earnings per share -0.45 0 -0.38 0 Income (loss) from continuing operations -0.45 0 -0.38 0 Diluted earnings per share -0.45 0 -0.38 0 Non-operating expenses and losses Income from continuing operations before income tax Income tax expense (benefit) Primary Earnings per Share Diluted earnings per share