Financial Statement ─ Balance Sheet Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/12/31 2011/12/31 Accounting Title Amount % Amount % Assets Current Assets Cash and cash equivalents Notes receivable - net Accounts receivable - net Accounts receivable - related parties - net Other receivables Inventories Other prepayments Other current assets Current assets 414,320.00 19.83 300,052.00 13.45 12,323.00 0.59 6,402.00 0.29 343,315.00 16.43 366,695.00 16.44 10,369.00 0.5 8,036.00 0.36 12,854.00 0.62 17,737.00 0.8 244,084.00 11.68 357,802.00 16.04 3,551.00 0.17 4,046.00 0.18 78,198.00 3.74 81,151.00 3.64 1,119,014.00 53.57 1,141,921.00 51.19 17,679.00 0.85 13,339.00 0.6 Funds and Investments Available-for-sale financial assets - non current Financial assets carried at cost - non current Equity investments under equity method Prepayments for long-term investments Investments Funds and long-term investments 3,650.00 0.17 7,500.00 0.34 358,350.00 17.15 376,977.00 16.9 14,565.00 0.7 0 0 372,915.00 17.85 376,977.00 16.9 394,244.00 18.87 397,816.00 17.83 62,031.00 2.97 62,031.00 2.78 209,028.00 10.01 205,707.00 9.22 1,096,462.00 52.49 1,050,643.00 47.1 Fixed Assets Cost Land Buildings and structures Machinery and equipment Office equipment 9,195.00 0.44 8,472.00 0.38 Fixed assets cost 1,376,716.00 65.91 1,326,853.00 59.48 -834,282.00 -39.94 -692,015.00 -31.02 15,898.00 0.76 25,358.00 1.14 558,332.00 26.73 660,196.00 29.6 Accumulated depreciation Construction in process and prepayment for equipments Fixed assets Intangible Assets Patents Computer software cost Intangible assets 634 0.03 796 0.04 2,117.00 0.1 3,154.00 0.14 2,751.00 0.13 3,950.00 0.18 OtherAssets Guarantee deposits paid 628 0.03 262 0.01 Deferred charges 7,618.00 0.36 20,106.00 0.9 Deferred income tax assets - non current 2,992.00 0.14 4,082.00 0.18 Other assets - other 3,350.00 0.16 2,300.00 0.1 14,588.00 0.7 26,750.00 1.2 Other assets Financial Statement ─ Balance Sheet Provided by: TAI-SAW TECHNOLOGY CO.,LTD. Finacial year: Yearly Unit: NT$ thousand 2012/12/31 2011/12/31 Accounting Title Amount Assets % Amount % 2,088,929.00 100 2,230,633.00 100 136,109.00 6.52 327,412.00 14.68 0 0 36 0 Liabilities and Stockholders' Equity Liabilities Current Liabilities Short-term borrowings Financial liabilities measured at fair value through profit or loss current Notes payable 30,393.00 1.45 44,404.00 1.99 199,398.00 9.55 148,438.00 6.65 Accounts payable - related parties 76,263.00 3.65 60,443.00 2.71 Accrued expenses 76,388.00 3.66 75,615.00 3.39 2,134.00 0.1 3,316.00 0.15 10,521.00 0.5 20,626.00 0.92 Accounts payable Other payables Advance receipts Long-term liabilities - current portion 59,707.00 2.86 10,319.00 0.46 590,913.00 28.29 690,609.00 30.96 Long-term borrowings 70,523.00 3.38 85,333.00 3.83 Long-term liabilities 70,523.00 3.38 85,333.00 3.83 909 0.04 909 0.04 17,160.00 0.82 20,786.00 0.93 Current liabilities Long term Liabilities Reserves Other Liabilities Guarantee deposits received Other liabilities - other Other liabilities Liabilities 18,069.00 0.86 21,695.00 0.97 679,505.00 32.53 797,637.00 35.76 850,866.00 40.73 850,866.00 38.14 464,285.00 22.23 481,063.00 21.57 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 22,609.00 1.08 16,165.00 0.72 488,272.00 23.37 498,606.00 22.35 80,845.00 3.87 96,044.00 4.31 Retained Earnings Legal reserve Special reserve Unappropriated retained earnings Retained earnings 7,908.00 0.38 7,908.00 0.35 -5,901.00 -0.28 -15,199.00 -0.68 82,852.00 3.97 88,753.00 3.98 10,252.00 0.49 21,929.00 0.98 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 2012/12/31 2011/12/31 Accounting Title Amount Unrealized gains (losses) on financial instruments Treasure stock % Amount % -9,321.00 -0.45 -13,661.00 -0.61 -13,497.00 -0.65 -13,497.00 -0.61 Equity adjustments -12,566.00 -0.6 -5,229.00 -0.23 Stockholders‘ equity 1,409,424.00 67.47 1,432,996.00 64.24 1,199,000.00 57.4 1,199,000.00 53.75 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 2012/12/31 2011/12/31 Accounting Title Amount Sales % Amount % 1,698,905.00 101.01 1,894,911.00 101.95 Sales returns 7,035.00 0.42 20,829.00 1.12 Sales discounts and allowances 9,891.00 0.59 15,326.00 0.82 Sales 1,681,979.00 100 1,858,756.00 100 Operating income 1,681,979.00 100 1,858,756.00 100 Cost of sales 1,527,456.00 90.81 1,710,142.00 92 Operating costs 1,527,456.00 90.81 1,710,142.00 92 154,523.00 9.19 148,614.00 8 Selling expense 50,114.00 2.98 57,853.00 3.11 General and administrative expenses 38,960.00 2.32 48,539.00 2.61 Research and development expenses 84,234.00 5.01 78,025.00 4.2 Operating expenses 173,308.00 10.3 184,417.00 9.92 Operating income (loss) -18,785.00 -1.12 -35,803.00 -1.93 Gross profit (loss) from operations Non-Operating Income Interest income 627 0.04 536 0.03 Dividends 0 0 1,322.00 0.07 Investment income 0 0 1,322.00 0.07 6,231.00 0.37 5,682.00 0.31 32,206.00 1.91 2,547.00 0.14 57 0 57 0 247 0.01 0 0 Revaluation gain on financial assets 1,820.00 0.11 0 0 Miscellaneous income 1,167.00 0.07 4,946.00 0.27 42,355.00 2.52 15,090.00 0.81 0.23 Gains on disposal of fixed assets Foreign exchange gains Rent income Reversal of provision for bad debts Non-operating revenues and gains Non-Operating Expenses Interest expense 3,488.00 0.21 4,233.00 Losses from long-term equity investments under the equity method 16,522.00 0.98 26,348.00 1.42 Investment loss 16,522.00 0.98 26,348.00 1.42 3,850.00 0.23 0 0 0 0 33 0 Impairment loss on assets Revaluation loss on financial assets Miscellaneous disbursements Non-operating expenses and losses Income from continuing operations before income tax 0 0 2 0 23,860.00 1.42 30,616.00 1.65 -290 -0.02 -51,329.00 -2.76 5,611.00 0.33 -2,272.00 -0.12 Income from continuing operations -5,901.00 -0.35 -49,057.00 -2.64 Net income (loss) -5,901.00 -0.35 -49,057.00 -2.64 Income (loss) from continuing operations -0.07 0 -0.58 0 Primary earnings per share -0.07 0 -0.58 0 Income (loss) from continuing operations -0.07 0 -0.58 0 Diluted earnings per share -0.07 0 -0.58 0 Income tax expense (benefit) Primary Earnings per Share Diluted earnings per share