ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the Three Months and the Year Ended Dec. 31, 2014 and Dec. 31, 2013

Figures in Million of NT dollars (NTD)

Except for Per Share Amounts and Shares Outstanding

3 months ended

Year ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

NTD

NTD

NTD

NTD

Revenue                                                                   

5,796.4

4,890.1

22,005.1

19,361.9

Cost of revenue

(4,336.1)

(3,960.7)

(16,782.2)

(15,922.4)

Gross profit

1,460.3

929.4

5,222.9

3,439.5

Other operating income

96.4

11.9

182.3

442.4

Research and development expenses

(175.8)

(161.8)

(678.8)

(564.5)

Sales and marketing expenses

(23.3)

(24.6)

(101.8)

(107.7)

Administrative and general expenses

(193.6)

(193.4)

(755.6)

(699.1)

Other operating expenses

0.8

(33.1)

(144.6)

(100.8)

Operating profit

1,164.8

528.4

3,724.4

2,409.8

Non-operating income (expenses), net

165.5

60.9

250.4

106.3

Profit (loss) before tax

1,330.3

589.3

3,974.8

2,516.1

Income tax benefit (expense)

(323.2)

(374.1)

(1,036.3)

(827.1)

Profit (loss) for the year

1,007.1

215.2

2,938.5

1,689.0

Attributable to:

Equity holders of the Company

589.1

170.8

1,663.2

1,335.3

  Non-controlling interests

418.0

44.4

1,275.3

353.7

1,007.1

215.2

2,938.5

1,689.0

Profit (loss) for the year

1,007.1

215.2

2,938.5

1,689.0

Other comprehensive income (loss)

Exchange differences on translation of
  foreign operations

22.8

8.4

29.9

27.4

Net actuarial losses

(14.5)

(30.6)

(14.5)

(30.6)

Income tax effect

2.5

5.2

2.5

5.2

Total other comprehensive income (loss)

10.8

(17.0)

17.9

2.0

Total comprehensive income (loss)

1,017.9

198.2

2,956.4

1,691.0

Attributable to:

Equity holders of the Company

591.9

141.8

1,670.2

1,325.3

  Non-controlling interests

426.0

56.4

1,286.2

365.7

1,017.9

198.2

2,956.4

1,691.0

Earnings (loss) per share attributable to the
  Company - basic

20.31

5.77

56.33

45.55

Shares outstanding (in thousands) - basic

29,003

29,621

29,527

29,319

Net income (loss) attributable to the
  Company -diluted

589.1

170.8

1,663.2

1,335.3

Earnings (loss) per share attributable to the
  Company -diluted

19.88

5.63

54.99

44.27

Shares outstanding (in thousands) - diluted

29,627

30,357

30,244

30,162