ChipMOS TECHNOLOGIES (Bermuda) LTD.

UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the Three Months Ended Sep. 30, Jun. 30, 2013 and Sep. 30, 2012

Figures in Million of NT dollars (NTD)

Except for Per Share Amounts and Shares Outstanding

3 months ended

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2012

NTD

NTD

NTD

Net Revenue

5,111.9

4,939.2

5,139.9

Cost of Revenue

3,977.5

4,179.2

4,185.9

Gross Profit

1,134.4

760.0

954.0

Other Income

40.4

275.5

27.3

Operating Expenses

Research and Development

137.2

141.8

137.6

Sales and Marketing

33.8

26.8

18.4

General and Administrative

176.5

187.9

162.8

Other Operating Expenses

1.9

64.4

0.5

Total Operating Expenses

349.4

420.9

319.3

Income (Loss) from Operations

825.4

614.6

662.0

Non-Operating Income (Expenses), Net

(89.9)

14.0

(131.4)

Income (Loss) before Income Tax

735.5

628.6

530.6

Income Tax Benefit (Expense)

(158.9)

(192.6)

(67.4)

Net Income (Loss)

576.6

436.0

463.2

Add: Net Loss (Income) Attributable to Non-controlling Interests

(134.1)

(77.5)

(89.1)

Net Income (Loss) Attributable to ChipMOS - Basic

442.5

358.5

374.1

Other Comprehensive Income (Loss)

Exchange Differences on Translating Foreign Operations

(4.5)

9.4

(11.6)

Total Other Comprehensive Income (Loss)

(4.5)

9.4

(11.6)

Total Comprehensive Income (Loss)

438.0

367.9

362.5

Earnings (Loss) Per Share Attributable to ChipMOS - Basic

14.97

12.28

13.69

Shares Outstanding (in thousands) - Basic

29,554

29,197

27,327

Net Income (Loss) Attributable to ChipMOS -Diluted

442.5

358.5

374.1

Earnings (Loss) Per Share Attributable to ChipMOS -Diluted

14.60

12.00

13.28

Shares Outstanding (in thousands) - Diluted

30,306

29,884

28,175