Siliconware Precision : Reports a 2.1% Quarter-over-Quarter growth in Revenues Resulting in Basic Earnings per Share of NT$ 1.18 or Diluted Earnings per Share of NT$ 0.93. Basic Earnings per

Contact:

Siliconware Precision Industries Co., Ltd.

No.45, Jieh Show Rd.
Hsinchu Science Park, Hsinchu Taiwan, 30056 www.spil.com.tw
Janet Chen, IR Director janet@spil.com.tw
+886-3-5795678#3675
Byron Chiang, Spokesperson byronc@spil.com.tw
+886-3-5795678#3671

Taichung, Taiwan, July 29, 2015─Siliconware Precision Industries Co., Ltd. ("SPIL" or the "Company") (Taiwan Stock Exchange: 2325, NASDAQ: SPIL) today announced that its consolidated sales revenues for the second quarter of 2015 were NT$ 21,240 million, which represented a 2.1% growth in revenues compared to the first quarter of
2015 and a 3.1% decline in revenues compared to the second quarter of 2014. SPIL
reported a net income of NT$ 3,677 million for the second quarter of 2015, compared with a net income of NT$ 2,615 million and a net income of NT$ 3,375 million for the first quarter of 2015 and the second quarter of 2014, respectively.
Basic earnings per share for this quarter was NT$ 1.18, and diluted earnings per ordinary share was NT$ 0.93. Basic earnings per ADS for this quarter was US$ 0.19, and diluted earnings per ADS was US$ 0.15.
All figures were prepared in accordance with T-IFRS on a consolidated basis.

Operating results review:

 For the second quarter of 2015, net revenues from IC packaging were NT$ 18,726 million and represented 88% of total net revenues. Net revenues from testing operations were NT$ 2,514 million and represented 12% of total net revenues.

 Cost of goods sold was NT$ 15,459 million, representing an increase of 0.7% compared to the first quarter of 2015 and a decrease of 4.9% compared to the second quarter of 2014.

 Raw materials costs were NT$ 6,704 million for the second quarter of 2015 and represented 31.6% of total net revenues, whereas raw materials costs were

2015/7/29 1

NT$ 6,768 million and represented 32.5% of total net revenues for the first quarter of 2015.

 The accrued expenses of bonuses to employees accounted for under cost of goods sold totaled NT$ 258 million.

 Gross profit was NT$ 5,781 million for the second quarter of 2015, representing a gross margin of 27.2%, which increased from a gross margin of 26.2% for the first quarter of 2015 and was up from 25.8% for the second quarter of 2014.

 Total operating expenses for the second quarter of 2015 were NT$ 2,185 million, which included selling expenses of NT$ 260 million, administrative expenses of NT$

941 million and R&D expenses of NT$ 984 million. Total operating expenses represented 10.3% of total net revenues for the second quarter of 2015.

 The accrued expenses of bonuses to employees, directors accounted for under operating expenses totaled NT$ 143 million.

 Operating income was NT$ 3,596 million for the second quarter of 2015, representing an operating margin of 16.9%, which increased from 16.7% for the first quarter of 2015 and decreased from 18.0% for the second quarter of 2014.

 Non-operating items:

 Our non-operating income was NT$ 961 million, including net income of NT$

559 million on fair value change of financial liabilities at fair value through profit or loss, and cash dividends of NT$ 295 million and NT$ 38 million from ChipMos Taiwan and Unimicron Technology Corporation respectively.

 Net income before tax was NT$ 4,332 million for the second quarter of 2015, which increased from a net income before tax of NT$ 3,014 million for the first quarter of

2015 and increased from a net income before tax of NT$ 4,061 million for the second
quarter of 2014.

 Income tax expense was NT$ 655 million for the second quarter of 2015, compared with income tax expense of NT$ 399 million for the first quarter of 2015 and income tax expense of NT$ 686 million for the second quarter of 2014.

 Net income was NT$ 3,677 million for the second quarter of 2015, which increased from a net income of NT$ 2,615 million for the first quarter of 2015 and increased from a net income of NT$ 3,375 million for the second quarter of 2014.

 Total number of shares outstanding was 3,116 million shares as of June 30, 2015.

Basic earnings per share for this quarter was NT$ 1.18, and diluted earnings per ordinary share was NT$ 0.93. Basic earnings per ADS for this quarter was US$ 0.19, and diluted earnings per ADS was US$ 0.15.

Capital expenditure and balance sheet highlight:

 Our cash balances totaled NT$ 28,103 million as of Jun 30, 2015 from NT$ 28,264 million as of Mar 31, 2015, and NT$ 18,651 million as of Jun 30, 2014.

 Capital expenditures for the second quarter of 2015 totaled NT$ 2,824 million, which included NT$ 1,985 million for packaging equipment and NT$ 839 million for testing equipment.

 Total depreciation expenses for the second quarter of 2015 totaled NT$ 3,239 million,

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which included NT$ 2,382 million was from packaging operations and NT$ 857 million from testing operations.

IC packaging service:

 Net revenues from IC packaging operations were NT$ 18,726 million for the second quarter of 2015, which represented an increase of NT$ 357 million or 1.9% compared to the first quarter of 2015.

 Substrate-based packaging, leadframe-based packaging and wafer bumping & Flip Chip accounted for 25%, 18% and 45%, respectively, of total net revenues for the second quarter of 2015.

 Capital expenditures for IC packaging operations totaled NT$ 1,985 million for the second quarter of 2015, which included NT$ 1,385 million for packaging and building construction and NT$ 600 million for wafer bumping operations.

 As of June 30, 2015 we had 7,375 wirebonders installed, of which no new ones were added or disposed in the second quarter of 2015.

IC testing service:

 Net revenues from testing operations were NT$ 2,514 million for the second quarter of 2015, which represented an increase of NT$ 78 million or 3.2% compared to the first quarter of 2015.

 Capital expenditures for testing operations totaled NT$ 839 million for the second quarter of 2015.

 As of June 30, 2015 we had 539 testers installed, of which 13 were added and 1 was

disposed in the second quarter of 2015.

2015/7/29 3

Revenue Analysis

 Breakdown by end applications:

 Breakdown by packaging type:

2015/7/29 4

Siliconware Precision Industries Ltd. ("SPIL")(NASDAQ:SPIL, Taiwan Stock Exchange:2325) is a leading provider of comprehensive semiconductor assembly and test services. SPIL is dedicated to meeting all of its customers' integrated circuit packaging and testing requirements, with turnkey solutions that range from design consultations, modeling and simulations, wafer bumping, wafer probe and sort, package assembly, final test, burn-in, to shipment. Products include advanced leadframe, substrate packages, wafer bumping and FCBGA, which are widely used in personal computers, communications, Internet appliances, cellular phones, digital cameras, cable modems, personal digital assistants and LCD monitors. SPIL supplies services and support to fabless design houses, integrated device manufacturers and wafer foundries globally. For further information, visit SPIL's web site at www.spil.com.tw.

Safe Harbor Statement

The information herein contains forward-looking statements within the meaning of Section 27A of the U.S. Securities Act of 1933 and Section 21E of the U.S. Securities Exchange Act of 1934. We have based these forward-looking statements on our current expectation and projections about future events. Such forward-looking statements are inherently subject to known and unknown risks, uncertainties, assumptions about us and other factors that may cause the actual performance, financial condition or results of operations of SPIL to be materially different from what may be implied by such forward-looking statements. Investors are cautioned that actual events and results could differ materially from those statements as a result of a number of factors, including, among other things:

 the intensely competitive personal computer, communications, consumer ICs and non-commodity memory semiconductor industries and markets;

 cyclical nature of the semiconductor industry;

 risks associated with global business activities;

 non-operating losses due to poor financial performance of some of our investments;

 our dependence on key personnel;

 general economic and political conditions;

 possible disruptions in commercial activities caused by natural and human induced disaster, including terrorist activities and armed conflicts and contagious disease, such as the Severe Acute

Respiratory Syndrome;

 fluctuations in foreign currency exchange rates; and

 other risks identified in our annual reports on Form 20-F filed with the U.S. Securities and Exchange

Commission each year.
The words "anticipate," "believe," "estimate," "expect," "intend," "plan" and similar expressions, as they relate to us, are intended to identify a number of these forward-looking statements. We undertake no obligation to update or revise any forward-looking statements whether as a result of new information, future events or otherwise. In light of these risks, uncertainties and assumptions, the forward-looking events discussed herein might not occur and our actual results could differ materially from those anticipated in these forward-looking statements.
All financial figures discussed herein are prepared pursuant to TIFRS on a consolidated basis. The investment gains or losses of our company for the three months ended June 30, 2015 reflect our gains or losses attributable to the second quarter of 2015 unaudited financial results of several of our investees which are evaluated under the equity method. Neither the consolidated financial data for our company for the three months ended June 30, 2015, nor the consolidated financial data for our company for the six months ended June 30, 2015 is necessarily indicative of the results that may be expected for any period
thereafter.

2015/7/29 5

SILICONWARE PRECISION INDUSTRIES CO., LTD.

CONSOLIDATED BALANCE SHEET

As of June 30, 2015 and 2014

(Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD))

June 30,2015 June 30,2014 Sequential

ASSETS USD NTD % NTD % Change % Current Assets

Cash and cash equivalent 910,674 28,103,413 22 18,651,358 17 9,452,055 51

Accounts receivable 598,274 18,462,722 14 18,598,034 17 (135,312) -1

Inventories 145,037 4,475,835 3 4,355,506 4 120,329 3

Other current assets 73,342 2,263,353 2 1,907,471 1 355,882 19

Total current assets 1,727,327 53,305,323 41 43,512,369 39 9,792,954 23

Non-current Assets

Available-for-sale financial assets 262,698 8,106,868 6 9,929,333 9 (1,822,465) -18

Long-term investment under equity method 1,465 45,222 ─ 599,271 ─ (554,049) -92

Property, plant and equipment 2,112,852 65,202,599 51 57,166,569 51 8,036,030 14

Intangible assets 6,186 190,908 ─ 286,009 ─ (95,101) -33

Other assets 56,071 1,730,335 2 1,416,349 1 313,986 22

Total non-current assets 2,439,272 75,275,932 59 69,397,531 61 5,878,401 8

Total Assets 4,166,599 128,581,255 100 112,909,900 100 15,671,355 14

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities

Current Liabilities

Short-term loans 85,000 2,623,100 2 2,538,525 2 84,575 3

Financial liabilities at fair value through profit or

loss-current 27,605 851,880 1 ─ ─ 851,880 ─

Accounts payable 227,934 7,034,054 5 7,857,210 7 (823,156) -10

Current portion of long-term debt 126,547 3,905,237 3 4,943,790 5 (1,038,553) -21

Other current liability 782,021 24,133,175 19 18,119,669 16 6,013,506 33

Non-current Liabilities

Bonds payable 379,975 11,726,043 9 ─ ─ 11,726,043 ─

Long-term loans 293,014 9,042,410 7 12,010,901 11 (2,968,491) -25

Other liabilities 43,515 1,342,871 1 1,397,224 1 (54,353) -4

Total Liabilities 1,965,611 60,658,770 47 46,867,319 42 13,791,451 29

Stockholders' Equity

Capital stock 1,009,838 31,163,611 24 31,163,611 27 ─ ─ Capital reserve 511,069 15,771,577 12 15,771,441 14 136 ─ Legal reserve 323,000 9,967,775 8 8,797,005 8 1,170,770 13

Retained earnings 241,442 7,450,886 6 5,403,303 5 2,047,583 38

Other equity 115,639 3,568,636 3 4,907,221 4 (1,338,585) -27

Total Equity 2,200,988 67,922,485 53 66,042,581 58 1,879,904 3

Total Liabilities & Shareholders' Equity 4,166,599 128,581,255 100 112,909,900 100 15,671,355 14

Forex ( NT$ per US$ ) 30.86 29.865 (1)All figures are under T-IFRS.

(2)Starting in 2015, SPIL prepares financial statements in accordance with 2013 IFRSs version endorsed by Taiwan. Under

IFRS, the impact of newly effected GAAP shall be restroactively applied. The consolidated condensed balance sheets of

June 30, 2014 have been updated accordingly.

SPIL 2Q 15

SILICONWARE PRECISION INDUSTRIES CO., LTD.

CONSOLIDATED INCOME STATEMENT

(Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD))

3 months ended on June 30 Sequential Comparison

2Q2015

2Q 2014 YOY 2Q 2015 1Q 2015 QOQ

USD NTD % NTD change % NTD NTD change % Revenues 688,829 21,240,037 100.0 21,928,049 -3.1 21,240,037 20,805,242 2.1

Cost of Goods Sold (501,348) (15,459,056) -72.8 (16,260,831) -4.9 (15,459,056) (15,358,793) 0.7

Gross Profit 187,481 5,780,981 27.2 5,667,218 2.0 5,780,981 5,446,449 6.1

Operating Expenses

Selling Expenses (8,420) (259,626) -1.2 (229,888) 12.9 (259,626) (248,448) 4.5

Administrative Expenses (30,536) (941,586) -4.4 (642,151) 46.6 (941,586) (819,976) 14.8

Research and Development Expenses (31,918) (984,176) -4.7 (852,576) 15.4 (984,176) (908,788) 8.3 (70,874) (2,185,388) -10.3 (1,724,615) 26.7 (2,185,388) (1,977,212) 10.5

Operating Income 116,607 3,595,593 16.9 3,942,603 -8.8 3,595,593 3,469,237 3.6

Non-operating Income 31,184 961,552 4.5 305,501 214.7 961,552 123,664 677.6

Non-operating Expenses (7,289) (224,727) -1.0 (186,631) 20.4 (224,727) (578,749) -61.2

Income from Continuing Operations before Income Tax 140,502 4,332,418 20.4 4,061,473 6.7 4,332,418 3,014,152 43.7

Income Tax Expenses (21,240) (654,928) -3.1 (686,838) -4.6 (654,928) (399,652) 63.9

Net Income 119,262 3,677,490 17.3 3,374,635 9.0 3,677,490 2,614,500 40.7

Other comprehensive income

Exchange difference on translation of foreign financial statements (3,152) (97,201) (191,223) (151,472) Unrealized gain(loss) on available-for-sale financial assets (44,251) (1,364,486) 2,691,622 471,451

Income tax relating to items that may be reclassified to profits or

loss 668 20,610 (17,348) (6,064)

Total other comprehensive income (46,735) (1,441,077) 2,483,051 313,915

Total comprehensive income 72,527 2,236,413 5,857,686 2,928,415

Earnings Per Ordinary Share- Basic NT$ 1.18 NT$ 1.08 NT$ 0.84

Earnings Per Ordinary Share- Diluted NT$ 0.93 NT$ 1.08 NT$ 0.83

Earnings Per ADS- Basic US$ 0.19 US$ 0.18 US$ 0.13

Earnings Per ADS- Diluted US$ 0.15 US$ 0.18 US$ 0.13

Weighted Average Outstanding Shares - Diluted ('k) 3,374,893 3,128,788 3,143,401

Forex ( NT$ per US$ ) 30.835 30.10 31.52 (1) All figures are under TIFRS.

(2) 1 ADS is equivalent to 5 Common Shares.

(3)Starting in 2015, SPIL prepares financial statements in accordance with 2013 IFRSs version endorsed by Taiwan. Under IFRS, the impact of newly effected GAAP shall be restroactively applied. The consolidated condensed Income Statement of June 30, 2014 have been updated accordingly.

SPIL 2Q15

SILICONWARE PRECISION INDUSTRIES CO., LTD.

CONSOLIDATED INCOME STATEMENT

For the Six Months Ended on June 30, 2015 and 2014

(Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD))

6 months ended on June 30, 2015 and 2014

2015

2014 YOY

USD NTD % NTD Change % Net Sales 1,348,831 42,045,279 100.0 39,988,419 5.1

Cost of Goods Sold (988,573) (30,817,849) -73.3 (30,324,337) 1.6

Gross Profit 360,258 11,227,430 26.7 9,664,082 16.2

Operating Expenses

Selling expenses (16,301) (508,074) -1.2 (439,480) 15.6

Administrative expenses (56,548) (1,761,562) -4.2 (1,200,399) 46.7

Research and development expenses (60,748) (1,892,964) -4.5 (1,686,279) 12.3 (133,597) (4,162,600) -9.9 (3,326,158) 25.1

Operating Income 226,661 7,064,830 16.8 6,337,924 11.5

Non-operating Income 25,852 770,018 1.9 613,554 25.5

Non-operating Expenses (16,393) (488,278) -1.2 (335,431) 45.6

Income Before Income Tax 236,120 7,346,570 17.5 6,616,047 11.0

Income Tax Expenses (33,919) (1,054,580) -2.5 (1,147,079) -8.1

Net Income 202,201 6,291,990 15.0 5,468,968 15.0

Other comprehensive income

Exchange difference on translation of foreign financial statements (7,957) (248,673) (66,161) Unrealized gain(loss) on available-for-sale financial assets (29,295) (893,035) 3,845,039

Income tax relating to items that may be reclassified to profits or loss 476 14,546 (56,609) Total other comprehensive income (36,776) (1,127,162) 3,722,269

Total comprehensive income 165,425 5,164,828 9,191,237

Earnings Per Ordinary Share- Basic NT$ 2.02 NT$ 1.75

Earnings Per Ordinary Share- Diluted NT$ 1.76 NT$ 1.75

Earnings Per ADS- Basic US$ 0.32 US$ 0.29

Earnings Per ADS- Diluted US$ 0.28 US$ 0.29

Weighted Average Outstanding Shares - Diluted ('k) 3,383,196 3,128,955

Forex ( NT$ per US$) 31.114 30.18 (1)All figures are under TIFRS .

(2) 1 ADS is equivalent to 5 Common Shares.

(3)Starting in 2015, SPIL prepares financial statements in accordance with 2013 IFRSs version endorsed by Taiwan. Under IFRS, the impact of newly effected GAAP shall be restroactively applied. The consolidated condensed Income Statement of June 30, 2014 have been updated accordingly.

SPIL 2Q 15

CONSOLIDATED STATEMENTS OF CASH FLOWS

For 6 Months Ended on June 30, 2015 and 2014

(Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD))

6 months, 2015

6 months, 2014

Cash Flows from Operating Activities:

USD NTD NTD

Net income before tax 236,121 7,346,570 6,616,047

Depreciation 206,931 6,450,813 5,711,508

Amortization 10,065 313,776 289,323

Change in working capital & others (97,839) (3,007,932) (2,832,971)

Net cash flows provided from operating activities 355,278 11,103,227 9,783,907

Cash Flows from Investing Activities:

Acquisition of property, plant, and equipment (203,766) (6,360,288) (6,501,999) Proceeds from disposal of equipments 3,013 94,926 237,655

Increase of equity investment ─ ─ (63,818)

Payment for other changes (10,870) (340,586) (279,951)

Net cash used in investing activities (211,623) (6,605,948) (6,608,113)

Cash Flows from Financing Activities:

Repayment of long-term loan (205,817) (6,454,250) (1,589,083) Increase (decrease) in deposit-in (592) (18,372) 114,397

Net cash used in financing activities (206,409) (6,472,622) (1,474,686)

Foreign currency exchange effect (2,432) (75,957) (24,997)

Net increase (decrease) in cash and cash equivalents (65,186) (2,051,300) 1,676,111

Cash and cash equivalents at beginning of period 956,594 30,154,713 16,975,247

Cash and cash equivalents at end of period 891,408 28,103,413 18,651,358

Forex ( NT$ per US$ ) 31.114 29.865 (1) All figures are under TIFRS.

(2)Starting in 2015, SPIL prepares financial statements in accordance with 2013 IFRSs version endorsed by Taiwan.

Under IFRS, the impact of newly effected GAAP shall be restroactively applied. The consolidated condensed Cash

Flow Statement of June 30, 2014 have been updated accordingly.

SPIL 2Q 15

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