ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the Three Months Ended Jun. 30, Mar. 31, 2016, and Jun. 30, 2015

Figures in Million of NT dollars (NTD)

Except for Per Share Amounts and Shares Outstanding

3 months ended

Jun. 30, 2016

Mar. 31, 2016

Jun. 30, 2015

NTD

NTD

NTD

Revenue

4,727.1

4,724.1

5,069.1

Cost of revenue

(3,918.7)

(3,812.1)

(3,933.6)

Gross profit

808.4

912.0

1,135.5

Other operating income

87.2

34.2

23.4

Research and development expenses

(217.5)

(200.9)

(169.7)

Sales and marketing expenses

(21.0)

(18.3)

(28.7)

Administrative and general expenses

(216.6)

(212.0)

(183.4)

Other operating expenses

(18.4)

(0.5)

(32.0)

Operating profit

422.1

514.5

745.1

Non-operating income (expenses), net

(31.7)

(185.7)

(58.0)

Profit (loss) before tax

390.4

328.8

687.1

Income tax benefit (expense)

(147.6)

(104.6)

(361.2)

Profit (loss) for the period

242.8

224.2

325.9

Attributable to:

Equity holders of the Company

19.3

92.4

72.3

  Non-controlling interests

223.5

131.8

253.6

242.8

224.2

325.9

Profit (loss) for the period

Other comprehensive income (loss)

Exchange differences on translation of  foreign
   operations

(67.1)

(11.4)

13.0

Total other comprehensive income (loss)

(67.1)

(11.4)

13.0

Total comprehensive income (loss)

175.7

212.8

338.9

Attributable to:

Equity holders of the Company

(20.6)

86.3

79.2

  Non-controlling interests

196.3

126.5

259.7

175.7

212.8

338.9

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

0.71

3.38

2.54

Weighted average shares outstanding (in
  thousands) - basic

27,328

27,305

28,512

Net income (loss) attributable to the Company -
  diluted

19.3

92.4

72.3

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

0.70

3.35

2.49

Weighted average shares outstanding (in
  thousands) - diluted

27,583

27,579

29,059