ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of Jun. 30, Mar. 31, 2017, and Jun. 30, 2016

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

Jun. 30, 2017

Mar. 31, 2017

Jun. 30, 2016

ASSETS

USD

USD

USD

Current assets

Cash and cash equivalents

364.7

384.9

427.0

Accounts and notes receivable, net

116.4

116.6

127.4

Inventories

63.6

63.7

71.1

Other current financial assets

2.3

2.5

2.2

Other current assets

9.6

14.3

12.7

Total current assets

556.6

582.0

640.4

Non-current assets

Non-current financial assets carried at cost

0.7

0.3

0.3

Investments accounted for using equity method

115.4

71.8

11.7

Property, plant & equipment

481.2

458.8

477.0

Other non-current assets

9.3

9.5

12.0

Total non-current assets

606.6

540.4

501.0

Total assets

1,163.2

1,122.4

1,141.4

LIABILITIES AND EQUITY

LIABILITIES

Current liabilities

Short-term bank loans

59.7

34.7

47.3

Accounts payable and payables to contractors and
  equipment suppliers

49.2

46.7

42.4

Long-term bank loans, current portion

70.5

35.0

-

Long-term lease obligations payable, current portion

0.4

0.4

-

Other current liabilities

86.4

58.7

105.1

Total current liabilities

266.2

175.5

194.8

Non-current liabilities

Long-term bank loans

282.1

317.5

271.3

Long-term lease obligations payable

0.8

0.9

-

Other non-current liabilities

23.5

22.5

19.8

Total non-current liabilities

306.4

340.9

291.1

Total liabilities

572.6

516.4

485.9

EQUITY

Capital stock – common stock

291.9

291.9

295.3

Capital surplus

207.2

227.2

124.3

Retained earnings

127.4

125.3

185.8

Other equity interest

(2.7)

(5.2)

(11.1)

Treasury stock

(33.2)

(33.2)

(32.5)

Equity attributable to equity holders of the Company

590.6

606.0

561.8

Predecessors' interests under common control

-

-

93.7

Total equity

590.6

606.0

655.5

Total liabilities and equity

1,163.2

1,122.4

1,141.4

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.