TAICHUNG, Taiwan, Jan. 29, 2016 /PRNewswire/ -- Siliconware Precision Industries Co., Ltd. ("SPIL" or the "Company") (Taiwan Stock Exchange: 2325, NASDAQ: SPIL) today announced that its consolidated sales revenues for the fourth quarter of 2015 were NT$ 20,765 million, which represented a 3.7% increase in revenues compared to the third quarter of 2015 and a 3.1% decline in revenues compared to the fourth quarter of 2014. SPIL reported a net loss of NT$ 212 million for the fourth quarter of 2015, compared with a net income of NT$ 2,682 million and a net income of NT$ 3,015 million for the third quarter of 2015 and the fourth quarter of 2014, respectively.

Diluted earnings per ordinary share for this quarter was NT$ (0.07), and diluted earnings per ADS was US$ (0.01).

All figures were prepared in accordance with T-IFRS on a consolidated basis.

Operating results review:


    --  For the fourth quarter of 2015, net revenues from IC packaging were NT$
        18,449 million and represented 89% of total net revenues. Net revenues
        from testing operations were NT$ 2,316 million and represented 11% of
        total net revenues.
    --  Cost of goods sold was NT$ 15,323 million, representing an increase of
        1.5% compared to the third quarter of 2015 and a decrease of 2.1%
        compared to the fourth quarter of 2014.
        --  Raw materials costs were NT$ 6,457 million for the fourth quarter of
            2015 and represented 31.1% of total net revenues, whereas raw
            materials costs were NT$ 6,150 million and represented 30.7% of
            total net revenues for the third quarter of 2015.
    --  Gross profit was NT$ 5,442 million for the fourth quarter of 2015,
        representing a gross margin of 26.2%, which increased from a gross
        margin of 24.7% for the third quarter of 2015 and decreased from 26.9%
        for the fourth quarter of 2014.
    --  Total operating expenses for the fourth quarter of 2015 were NT$ 2,181
        million, which included selling expenses of NT$ 193 million,
        administrative expenses of NT$ 1,108 million and R&D expenses of NT$ 880
        million. Total operating expenses represented 10.5% of total net
        revenues for the fourth quarter of 2015.
    --  Operating income was NT$ 3,261 million for the fourth quarter of 2015,
        representing an operating margin of 15.7%, which increased from 14.6%
        for the third quarter of 2015 and decreased from 18.0% for the fourth
        quarter of 2014.
    --  Non-operating items:
        --  Our non-operating expense was NT$ 3,662 million, including net
            losses of NT$ 1,425 million on fair value change of financial
            liabilities at fair value through profit or loss and an impairment
            loss of NT$ 1,856 million from Unimicron Technology Co.
    --  Net loss before tax was NT$ 6 million for the fourth quarter of 2015,
        which decreased from a net income before tax of NT$ 3,051 million for
        the third quarter of 2015 and decreased from a net income before tax of
        NT$ 3,684 million for the fourth quarter of 2014.
    --  Income tax expense was NT$ 206 million for the fourth quarter of 2015,
        compared with income tax expense of NT$ 369 million for the third
        quarter of 2015 and income tax expense of NT$ 669 million for the fourth
        quarter of 2014.
    --  Net loss was NT$ 212 million for the fourth quarter of 2015, which
        decreased from a net income of NT$ 2,682 million for the third quarter
        of 2015 and decreased from a net income of NT$ 3,015 million for the
        fourth quarter of 2014.
    --  Total number of shares outstanding was 3,116 million shares as of Dec
        31, 2015. Diluted earnings per ordinary share was NT$ (0.07), and
        diluted earnings per ADS was US$ (0.01).

Capital expenditure and balance sheet highlight:


    --  Our cash balances totaled NT$ 25,191 million as of Dec 31, 2015 from NT$
        22,437 million as of Sept 30, 2015, and NT$ 30,155 million as of Dec 31,
        2014.
    --  Capital expenditures for the fourth quarter of 2015 totaled NT$ 3,070
        million.
    --  Total depreciation expenses for the fourth quarter of 2015 totaled NT$
        3,225 million.

IC packaging service:


    --  Net revenues from IC packaging operations were NT$ 18,449 million for
        the fourth quarter of 2015, which represented an increase of NT$ 705
        million or 4.0% compared to the third quarter of 2015.
    --  Substrate-based packaging, leadframe-based packaging and wafer bumping &
        Flip Chip accounted for 27%, 17% and 45%, respectively, of total net
        revenues for the fourth quarter of 2015.
    --  As of Dec 31, 2015 we had 7,323 wirebonders installed, of which 25 were
        disposed in the fourth quarter of 2015.

IC testing service:


    --  Net revenues from testing operations were NT$ 2,316 million for the
        fourth quarter of 2015, which represented an increase of NT$ 30 million
        or 1.3% compared to the third quarter of 2015.
    --  As of Dec 31, 2015 we had 547 testers installed, of which 9 were added
        and 5 were disposed in the fourth quarter of 2015.

For more information, please visit: http://photos.prnasia.com/prnk/20160129/8521600605

Revenue Analysis


    --  Breakdown by end applications:


    By application 4Q15     3Q15
    -------------- ----     ----

    Communication       63%      64%
    -------------       ---       ---

    Computing            9%      10%
    ---------           ---       ---

    Consumer            25%      22%
    --------            ---       ---

    Memory               3%       4%
    ------              ---       ---

    --  Breakdown by packaging type:


    By application                  4Q15                3Q15
    --------------                  ----                ----

    Bumping & Flip Chip                           45%                 44%
    -------------------                           ---                  ---

    Substrate Based                               27%                 27%
    ---------------                               ---                  ---

    Leadframe Based                               17%                 18%
    ---------------                               ---                  ---

    Testing                                       11%                 11%
    -------                                       ---                  ---

About SPIL

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 Dec 31, 2015 reflect our gains or losses attributable to the fourth 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 Dec 31, 2015, nor the consolidated financial data for our company for the twelve months ended Dec 31, 2015 is necessarily indicative of the results that may be expected for any period thereafter.

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

Mike Ma, Spokesperson
mikema@spil.com.tw
+886-4-25545527#5601



                                                                                                                                          SILICONWARE PRECISION INDUSTRIES CO., LTD.
                                                                                                                                          ------------------------------------------

                                                                                                                                                  CONSOLIDATED BALANCE SHEET
                                                                                                                                                  --------------------------

                                                                                                                                                 As of Dec 31, 2015 and 2014

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


                                                                                                             Dec 31, 2015                                Dec 31, 2014                               Sequential
                                                                                                             ------------                                ------------                               ----------

                                                ASSETS                                                            USD                                        NTD                  %                                             NTD                  %                            Change          %
                                                ------                                                            ---                                        ---                  ---                                           ---                  ---                          ------          ---

                                            Current Assets

    Cash and cash equivalent                                                                                              767,445                                     25,191,374                 21                                        30,154,713                 23                 (4,963,339)      (16)

    Available-for-sale financial assets                                                                                    32,512                                      1,067,204                  1                                                 -                 -                  1,067,204        100

    Accounts receivable                                                                                                   482,472                                     15,837,131                 13                                        18,578,054                 14                 (2,740,923)      (15)

    Inventories                                                                                                           137,161                                      4,502,319                  4                                         4,381,135                  3                     121,184          3

    Other current assets                                                                                                   66,631                                      2,187,184                  1                                         2,094,006                  1                      93,178          4

    Total current assets                                                                                                1,486,221                                     48,785,212                 40                                        55,207,908                 41                 (6,422,696)      (12)
                                                                                                                        ---------                                     ----------                ---                                        ----------                ---                  ----------        ---


                                          Non-current Assets

    Available-for-sale financial assets                                                                                   168,360                                      5,526,412                  4                                         8,999,903                  8                 (3,473,491)      (39)

    Long-term investment under equity method                                                                               76,852                                      2,522,658                  2                                            76,032                  -                  2,446,626      3,218

    Property, plant and equipment                                                                                       1,959,044                                     64,305,608                 52                                        63,520,671                 49                     784,937          1

    Intangible assets                                                                                                       5,873                                        192,774                  -                                          249,170                  -                   (56,396)      (23)

    Other assets                                                                                                           58,265                                      1,912,566                  2                                         1,702,391                  2                     210,175         12
                                                                                                                                                                                                                                                                                                      ---

    Total non-current assets                                                                                            2,268,394                                     74,460,018                 60                                        74,548,167                 59                    (88,149)         -
                                                                                                                                                                     ----------                ---                                        ----------                ---                     -------

    Total Assets                                                                                                        3,754,615                                    123,245,230                100                                       129,756,075                100                 (6,510,845)       (5)
    ============                                                                                                        =========                                    ===========                ===                                       ===========                ===                  ==========        ===


                                 LIABILITIES AND STOCKHOLDERS' EQUITY
                                 ------------------------------------

                                             Liabilities
                                             -----------

                                         Current Liabilities

    Short-term loans                                                                                                       85,000                                      2,790,125                  2                                         2,690,250                  2                      99,875          4

    Financial liabilities at fair value through  profit or loss - current                                                  54,803                                      1,798,920                  1                                         1,095,552                  1                     703,368         64

    Accounts payable                                                                                                      211,501                                      6,942,527                  6                                         8,020,963                  7                 (1,078,436)      (13)

    Current portion of long-term debt                                                                                     182,517                                      5,991,128                  5                                         6,970,152                  5                   (979,024)      (14)

    Other current liability                                                                                               400,748                                     13,154,539                 11                                        12,799,126                  9                     355,413          3

                                       Non-current liabilities

    Bonds payable                                                                                                         384,686                                     12,627,311                 10                                        11,875,483                  9                     751,828        100

    Long-term loans                                                                                                       239,392                                      7,858,036                  7                                        12,794,062                 10                 (4,936,026)      (39)

    Other liabilities                                                                                                      45,149                                      1,482,002                  1                                         1,403,868                  1                      78,134          6
                                                                                                                                                                      ---------                ---                                         ---------                ---                      ------        ---

    Total  Liabilities                                                                                                  1,603,796                                     52,644,588                 43                                        57,649,456                 44                 (5,004,868)       (9)
    ------------------                                                                                                  ---------                                     ----------                ---                                        ----------                ---                  ----------        ---


                                         Stockholders' Equity
                                         --------------------

    Capital stock                                                                                                         949,386                                     31,163,611                 25                                        31,163,611                 24                           -         -

    Capital reserve                                                                                                       480,072                                     15,758,358                 13                                        15,771,456                 12                    (13,098)         -

    Legal reserve                                                                                                         303,664                                      9,967,775                  8                                         8,797,005                  7                   1,170,770         13

    Retained earnings                                                                                                     302,244                                      9,921,153                  8                                        11,678,749                  9                 (1,757,596)      (15)

    Other equities                                                                                                        115,453                                      3,789,745                  3                                         4,695,798                  4                   (906,053)      (19)

    Total Equity                                                                                                        2,150,819                                     70,600,642                 57                                        72,106,619                 56                 (1,505,977)       (2)
    ------------                                                                                                                                                     ----------                ---                                        ----------                ---                  ----------        ---

    Total Liabilities & Shareholders' Equity                                                                            3,754,615                                    123,245,230                100                                       129,756,075                100                 (6,510,845)       (5)
    ========================================                                                                            =========                                    ===========                ===                                       ===========                ===                  ==========        ===


    Forex ( NT$ per US$ )                                                                                                                                                32.825                                                               31.65
                                                                                                                                                                         ------                                                               -----

    (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 Dec 31, 2014 have been updated
     accordingly.


                                                                                                                                                                                                       SILICONWARE  PRECISION  INDUSTRIES  CO.,  LTD.
                                                                                                                                                                                                       ----------------------------------------------

                                                                                                                                                                                                        CONSOLIDATED COMPREHENSIVE INCOME STATEMENT
                                                                                                                                                                                                        -------------------------------------------


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

                                                                                                                                               3 months ended on Dec 31                                                   Sequential Comparison
                                                                                                                                             ------------------------                                                ---------------------

                                                                                                                                                 4Q 2015                                     4Q 2014                                        YOY                                            4Q 2015              3Q 2015                      QOQ
                                                                                                                                                 -------                                     -------                                                                                       -------              -------

                                                                                                                                                   USD                                         NTD                  %                                              NTD                             change %             NTD                         NTD                       change %
                                                                                                                                                   ---                                         ---                  ---                                            ---                              -------              ---                         ---                        -------

    Revenues                                                                                                                                              636,454                                       20,764,940                  100.0                                     21,430,915                   -3.1                   20,764,940                       20,029,703              3.7

    Cost of Goods Sold                                                                                                                                  (469,646)                                    (15,322,657)                 -73.8                                   (15,655,951)                  -2.1                 (15,322,657)                    (15,090,116)             1.5
                                                                                                                                                         --------                                      -----------                  -----                                    -----------                   ----                  -----------                      -----------              ---

    Gross Profit                                                                                                                                          166,808                                        5,442,283                   26.2                                      5,774,964                   -5.8                    5,442,283                        4,939,587             10.2
                                                                                                                                                          -------                                        ---------                   ----                                      ---------                   ----                    ---------                        ---------             ----

    Operating Expenses

    Selling Expenses                                                                                                                                      (5,909)                                       (192,773)                  -0.9                                      (247,455)                 -22.1                    (192,773)                       (243,652)           -20.9

    Administrative Expenses                                                                                                                              (33,974)                                     (1,108,448)                  -5.3                                      (696,858)                  59.1                  (1,108,448)                       (801,151)            38.4

    Research and Development Expenses                                                                                                                    (26,979)                                       (880,214)                  -4.3                                      (974,769)                  -9.7                    (880,214)                       (965,931)            -8.9
                                                                                                                                                                                                                                   ----                                                                 ----                                                                         ----

                                                                                                                                                         (66,862)                                     (2,181,435)                 -10.5                                    (1,919,082)                  13.7                  (2,181,435)                     (2,010,734)             8.5
                                                                                                                                                          -------                                       ----------                  -----                                     ----------                   ----                   ----------                       ----------              ---

    Operating Income                                                                                                                                       99,946                                        3,260,848                   15.7                                      3,855,882                  -15.4                    3,260,848                        2,928,853             11.3

    Non-operating Items                                                                                                                                 (100,144)                                     (3,267,292)                 -15.7                                      (172,089)                     -                 (3,267,292)                         121,878                -
                                                                                                                                                         --------                                       ----------                  -----                                       --------                    ---                  ----------                          -------              ---

    Income(Loss) Before Income Tax                                                                                                                          (198)                                         (6,444)                   0.0                                      3,683,793                 -100.2                      (6,444)                       3,050,731           -100.2

    Income Tax Expenses                                                                                                                                   (6,301)                                       (205,593)                  -1.0                                      (668,523)                 -69.2                    (205,593)                       (368,427)           -44.2
    -------------------                                                                                                                                                                                  --------                   ----                                       --------                  -----                     --------                         --------            -----

    Net Income (Loss)                                                                                                                                     (6,499)                                       (212,037)                  -1.0                                      3,015,270                 -107.0                    (212,037)                       2,682,304           -107.9
    ================                                                                                                                                       ======                                         ========                   ====                                      =========                 ======                     ========                        =========           ======


    Other comprehensive income

    Items that will not be reclassiflied to profit or loss

         Remeasurements of post employment benefit obligations                                                                                            (5,512)                                       (179,842)                                                            (53,911)                                                                                 -

         Income tax relating to items that will not be reclassified to profit or loss                                                                         937                                           30,572                                                                9,165                                                                                  -

    Items that may be subsequently reclassified to profit or loss

        Exchange difference on translation of foreign financial statements                                                                                (7,301)                                       (238,202)                                                             441,434                                                                            258,970

        Unrealized gain (loss) on available-for-sale financial assets                                                                                      61,246                                        1,998,197                                                              522,682                                                                        (1,655,007)

    Income tax relating to items that may be reclassified to profit or loss                                                                                 (734)                                        (23,942)                                                            (11,639)                                                                            30,363
                                                                                                                                                                                                          -------                                                              -------                                                                             ------

    Total other comprehensive income                                                                                                                       48,636                                        1,586,783                                                              907,731                                                                        (1,365,674)
                                                                                                                                                           ------                                        ---------                                                              -------

    Total comprehensive income                                                                                                                             42,137                                        1,374,746                                                            3,923,001                                                                          1,316,630
                                                                                                                                                           ======                                        =========                                                            =========                                                                          =========


    Earnings Per Ordinary Share- Basic                                                                                                                                                     NT$  ( 0.07)                                                         NT$   0.97                                                                        NT$   0.86
                                                                                                                                                                                           -----------                                                          ----------                                                                        ----------

    Earnings Per Ordinary Share- Diluted                                                                                                                                                   NT$  ( 0.07)                                                         NT$   0.97                                                                        NT$   0.86
                                                                                                                                                                                           -----------                                                          ----------                                                                        ----------

    Earnings Per ADS- Diluted                                                                                                                                                             US$    ( 0.01)                                                       US$     0.16                                                                      US$     0.13
                                                                                                                                                                                          -------------                                                        ------------                                                                      ------------

    Weighted Average Outstanding Shares - Diluted ('k)                                                                                                                                                  3,116,361                                                            3,119,755                                                                          3,129,886
                                                                                                                                                                                                        ---------                                                            ---------                                                                          ---------


    Forex ( NT$ per US$ )                                                                                                                                                                                  32.626                                                                30.84                                                                             31.975
                                                                                                                                                                                                           ------                                                                -----                                                                             ------


    (1) All figures are under T-IFRS.

    (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 Dec 31, 2014 have been updated accordingly.


                                                                                                                                      SILICONWARE  PRECISION  INDUSTRIES  CO.,  LTD.
                                                                                                                                      ----------------------------------------------

                                                                                                                                       CONSOLIDATED COMPREHENSIVE INCOME STATEMENT
                                                                                                                                       -------------------------------------------

                                                                                                                                   For the Twelve Months Ended on Dec 31, 2015 and 2014

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

                                                                                                                                        12 months ended on Dec 31
                                                                                                                                        -------------------------

                                                                                                                                                           2015                                             2014                             YOY
                                                                                                                                                           ----                                             ----

                                                                                                                                               USD                                           NTD                           %                                       NTD                   change %
                                                                                                                                               ---                                           ---                          ---                                      ---                    -------

    Revenues                                                                                                                                          2,611,703                                       82,839,922                  100.0                                       83,071,441         -0.3

    Cost of Goods Sold                                                                                                                              (1,930,154)                                    (61,230,622)                 -73.9                                     (62,081,253)        -1.4
                                                                                                                                                                                                                                -----                                                         ----

    Gross Profit                                                                                                                                        681,549                                       21,609,300                   26.1                                       20,990,188          2.9
                                                                                                                                                        -------                                       ----------                   ----                                       ----------          ---

    Operating Expenses

    Selling Expenses                                                                                                                                   (29,830)                                       (944,499)                  -1.2                                        (937,885)         0.7

    Administrative Expenses                                                                                                                           (115,578)                                     (3,671,161)                  -4.4                                      (2,605,536)        40.9

    Research and Development Expenses                                                                                                                 (117,936)                                     (3,739,109)                  -4.5                                      (3,625,624)         3.1
                                                                                                                                                                                                                                 ----                                                          ---

                                                                                                                                                      (263,344)                                     (8,354,769)                 -10.1                                      (7,169,045)        16.5
                                                                                                                                                       --------                                       ----------                  -----                                       ----------         ----

    Operating Income                                                                                                                                    418,205                                       13,254,531                   16.0                                       13,821,143         -4.1

    Non-operating Items                                                                                                                                (86,873)                                     (2,863,674)                  -3.4                                          447,041            -
                                                                                                                                                        -------                                       ----------                   ----                                          -------          ---

    Income Before Income Tax                                                                                                                            331,332                                       10,390,857                   12.6                                       14,268,184        -27.2

    Income Tax Expenses                                                                                                                                (51,742)                                     (1,628,600)                  -2.0                                      (2,523,770)       -35.5
                                                                                                                                                        -------                                       ----------                   ----                                       ----------        -----

    Net Income                                                                                                                                          279,590                                        8,762,257                   10.6                                       11,744,414        -25.4
    ==========                                                                                                                                          =======                                        =========                   ====                                       ==========        =====


    Other comprehensive income

    Items that will not be reclassiflied to profit or loss

        Remeasurements of post employment benefit obligations                                                                                           (5,512)                                       (179,842)                                                              (53,911)

        Income tax relating to items that will not be reclassified to profit or loss                                                                        937                                           30,572                                                                  9,165

    Items that may be subsequently reclassified to profit or loss

        Exchange difference on translation of foreign financial statements                                                                              (7,159)                                       (227,905)                                                               555,285

        Unrealized gain (loss) on available-for-sale financial assets                                                                                  (19,808)                                       (549,845)                                                             2,948,369

    Income tax relating to items that may be reclassified to profit or loss                                                                                 691                                           20,967                                                                 51,938
                                                                                                                                                            ---                                           ------                                                                 ------

    Total other comprehensive income                                                                                                                   (30,851)                                       (906,053)                                                             3,510,846
                                                                                                                                                        -------                                         --------                                                              ---------

    Total comprehensive income                                                                                                                          248,739                                        7,856,204                                                             15,255,260
                                                                                                                                                        =======                                        =========                                                             ==========


    Earnings Per Ordinary Share- Basic                                                                                                                                                               NT$   2.81                                                            NT$   3.77
                                                                                                                                                                                                     ----------                                                            ----------

    Earnings Per Ordinary Share- Diluted                                                                                                                                                             NT$   2.78                                                            NT$   3.74
                                                                                                                                                                                                     ----------                                                            ----------

    Earnings Per ADS- Diluted                                                                                                                                                                        US$   0.44                                                            US$   0.62
                                                                                                                                                                                                     ----------                                                            ----------

    Weighted Average Outstanding Shares - Diluted ('k)                                                                                                                                                3,150,135                                                              3,139,471
                                                                                                                                                                                                      ---------                                                              ---------


    Forex ( NT$ per US$ )                                                                                                                                                                                31.361                                                                  30.29
                                                                                                                                                                                                         ------                                                                  -----


    (1) All figures are under T-IFRS.

    (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, theimpact of newly effected GAAP shall be restroactively applied. The consolidated condensed Income Statement of Dec 31, 2014 have been updated
     accordingly.


                                                               SILICONWARE  PRECISION  INDUSTRIES  CO.,  LTD.
                                                               ----------------------------------------------

                                                                 CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS
                                                                 -----------------------------------------

                                                                For 12 Months Ended on Dec 31, 2015 and 2014

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


                                                         12 months, 2015                           12 months, 2014
                                                         ---------------                           ---------------

                                                               USD                                       NTD                                  NTD
                                                               ---                                       ---                                  ---

    Cash Flows from Operating
     Activities:
    -------------------------

       Income before income tax                                       331,332                                     10,390,857                          14,268,184

       Depreciation                                                   406,732                                     12,903,772                          11,840,340

       Amortization                                                    19,245                                        610,213                             595,475

       Change in working capital &
        others                                                         83,794                                      2,879,324                         (1,758,826)
                                                                       ------                                      ---------                          ----------

    Net cash flows provided from
     operating activities                                             841,103                                     26,784,166                          24,945,173
    ----------------------------                                      -------                                     ----------                          ----------


    Cash Flows from Investing
     Activities:
    -------------------------

       Acquisition of property,
        plant, and equipment                                        (436,256)                                  (13,855,431)                       (19,560,740)

       Proceeds from disposal of
        available-for-sale
        financian assets                                                    -                                             -                            674,622

       Proceeds from disposal of
        property, plant, and
        equipment                                                       3,517                                        111,274                             315,556

       Increase of equity
        investment                                                   (73,561)                                   (2,400,000)                           (63,818)

       Payment for other changes                                     (14,050)                                     (443,282)                          (608,423)
                                                                      -------                                       --------                            --------

    Net cash used in investing
     activities                                                     (520,350)                                  (16,587,439)                       (19,242,803)
    --------------------------                                       --------                                    -----------                         -----------


    Cash Flows from Financing
     Activities:
    -------------------------

       Proceeds from long-term
        loans                                                          77,562                                      2,500,000                           3,850,000

       Repayment of long-term
        loans                                                       (261,535)                                   (8,235,833)                        (3,178,166)

       Cash dividends distributed
        to shareholders                                             (292,387)                                   (9,349,083)                        (5,609,436)

       Proceeds from issue of
        convertible bonds                                                   -                                             -                         12,089,536

       Others                                                           (368)                                      (11,374)                            140,246

    Net cash (used in) provided
     from financing activities                                      (476,728)                                  (15,096,290)                          7,292,180
    ---------------------------                                      --------                                    -----------                           ---------


    Foreign currency exchange
     effect                                                           (2,003)                                      (63,776)                            184,916
                                                                       ------                                        -------                             -------

    Net increase  (decrease) in
     cash and cash equivalents                                      (157,978)                                   (4,963,339)                         13,179,466
                                                                     --------                                     ----------                          ----------

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

    Cash and cash equivalents at
     end of period                                                    798,616                                     25,191,374                          30,154,713
                                                                      =======                                     ==========                          ==========


    Forex ( NT$ per US$ )                                                                                            31.361                               30.29
                                                                                                                     ------                               -----


    (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 Cash Flow Statement of Dec 31, 2014 have been updated
     accordingly.

To view the original version on PR Newswire, visit:http://www.prnewswire.com/news-releases/siliconware-precision-industries-reports-a-37-quarter-over-quarter-increase-in-revenues-resulting-in-earnings-per-share-of-nt-007-or-earnings-per-ads-is-us-001-for-fourth-quarter-2015-300212019.html

SOURCE Siliconware Precision Industries Co., Ltd.