ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of Mar. 31, 2020, Dec. 31, and Mar. 31, 2019

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

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

ASSETS

USD

USD

USD

Current assets

Cash and cash equivalents

248.3

155.5

167.6

Current financial assets at fair value through profit
  or loss

5.0

-

-

Current financial assets at amortized cost

5.6

5.6

5.7

Accounts and notes receivable, net

156.1

147.3

135.5

Inventories

76.7

58.4

55.1

Other current assets

22.1

22.0

20.2

Total current assets

513.8

388.8

384.1

Non-current assets

Non-current financial assets at fair value through
  profit or loss

0.4

0.4

0.4

Non-current financial assets at fair value through
  other comprehensive income

3.2

4.0

4.7

Non-current financial assets at amortized cost

2.3

2.3

3.3

Investments accounted for using equity method

110.3

112.2

128.4

Property, plant & equipment

599.1

594.4

546.3

Right-of-use assets

26.5

22.7

29.4

Other non-current assets

8.3

9.3

11.6

Total non-current assets

750.1

745.3

724.1

Total assets

1,263.9

1,134.1

1,108.2

LIABILITIES AND EQUITY

LIABILITIES

Current liabilities

Short-term bank loans

-

-

9.9

Accounts payable and payables to contractors and
  equipment suppliers

45.8

59.3

41.5

Current lease liabilities

1.9

0.8

1.3

Long-term bank loans, current portion

24.7

24.8

24.8

Other current liabilities

76.7

77.2

72.1

Total current liabilities

149.1

162.1

149.6

Non-current liabilities

Long-term bank loans

390.6

274.1

299.0

Non-current lease liabilities

24.9

22.1

27.6

Other non-current liabilities

27.9

26.2

26.7

Total non-current liabilities

443.4

322.4

353.3

Total liabilities

592.5

484.5

502.9

EQUITY

Capital stock – common stock

240.4

240.4

248.9

Capital surplus

200.3

200.3

207.6

Retained earnings

233.1

209.6

175.1

Other equity interest

(2.4)

(0.7)

5.5

Treasury stock

-

-

(31.8)

Equity attributable to equity holders of the Company

671.4

649.6

605.3

Total equity

671.4

649.6

605.3

Total liabilities and equity

1,263.9

1,134.1

1,108.2

Note:

(1) All U.S. dollar figures in this release are based on the exchange rate of NT$30.25 against US$1.00 as of Mar. 31, 2020.

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.