ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (CONTINUED)

For the Three Months Ended Jun. 30, Mar. 31, 2017, and Jun. 30, 2016

Figures in Millions of U.S. dollars (USD) ⁽¹⁾

Except for Per Share Amounts and Shares Outstanding

Three months ended

Jun. 30, 2017

Mar. 31, 2017

Jun. 30, 2016

USD

USD

USD

Profit (Loss) for the period

10.6

78.3

1.4

Other comprehensive income (loss)

Exchange differences on translation of  foreign operations

1.1

(9.9)

(2.2)

Total other comprehensive income (loss)

1.1

(9.9)

(2.2)

Total comprehensive income (loss)

11.7

68.4

(0.8)

Attributable to:

Equity holders of the Company
 -- Continuing operations

11.7

16.0

11.3

-- Discontinued operations

-

52.4

(3.2)

Predecessors' interests under common
     control

-

-

(8.9)

11.7

68.4

(0.8)

Profit (Loss) attributable to the Company - 
  basic

10.6

78.3

10.3

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

0.01

0.09

0.01

Earnings (Loss) per ADS equivalent – basic

0.25

1.85

0.24

Weighted average shares outstanding (in
  thousands) - basic

845,206

845,078

861,608

Profit (Loss) attributable to the Company -
  diluted

10.6

78.3

10.3

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

0.01

0.09

0.01

Earnings (Loss) per ADS equivalent -
  diluted

0.25

1.82

0.24

Weighted average shares outstanding (in
  thousands) - diluted

852,649

859,536

867,686

Note:

(1) All U.S. dollar figures in this release are based on the exchange rate of NT$30.38 against US$1.00 as of Jun. 30, 2017. The convenience translation should not be construed as representations that the NT dollar amounts have been, or could be in the future be, converted into US dollars at this or any other exchange rate.

(2) In March 2017, the Company completed the sale and transfer of 54.98% equity interests of its former wholly-owned subsidiary ChipMOS Shanghai to Strategic Investors.  Under Taiwan-IFRS, starting in Q1 2017 the revenue generated by ChipMOS Shanghai is no longer included in the Company's consolidated revenue.  The Company, however, recognizes 45.02% of the net income generated from ChipMOS Shanghai on an ongoing basis.