2.1.    Consolidated Report

Unit: NT$ thousands

Item

2014

2015

Change

% of Change

Net Sales

213,062,916

213,255,240

192,324

0

Operating Costs

109,194,295

121,075,654

11,881,359

11

Gross Profit

103,868,621

92,179,586

(11,689,035)

(11)

Operating Expenses

56,627,311

66,271,616

9,644,305

17

Operating Income

47,241,310

25,907,970

(21,333,340)

(45)

Non-Operating Income and Expenses

5,108,645

3,460,523

(1,648,122)

(32)

Net Income before Income Tax

52,349,955

29,368,493

(22,981,462)

(44)

Income Tax Expense

5,950,882

3,599,761

(2,351,121)

(40)

Net Income

46,399,073

25,768,732

(20,630,341)

(44)

Other Comprehensive Income, net of tax

7,268,758

1,594,830

(5,673,928)

(78)

Total Comprehensive Income

53,667,831

27,363,562

(26,304,269)

(49)

Net Income Attributable to Owners of the Parent

46,397,892

25,958,429

(20,439,463)

(44)

Total Comprehensive Income Attributable to Owners of the Parent

53,627,479

27,527,096

(26,100,383)

(49)

 

Explanation for changes that exceed 20% and reached NT$10 million in the past two years:

(1) Decrease in operating income: Mainly due to the decrease in gross profits from intense pricing competition in smartphone market and the increase in operating expenses for talents and technologies investment.

(2) Decrease in non-operating income and expenses: Mainly due to increase in foreign exchange losses and decrease in share of profit of associates accounted for using the equity method.

(3) Decrease in net income before income tax, net income and net income attributable to owners of the parents: Mainly due to decrease in operating income.

(4) Decrease in income tax expense: Mainly due to decrease in tax expenses resulting from lower profit.

(5) Decrease in other comprehensive income: Mainly due to decrease in exchange differences resulting from translating the financial statement of foreign operations from foreign exchange movement and lower fair value of available-for-sale financial assets.

(6) Decrease in total comprehensive income and net income attributable to owners of the parent: Mainly due to decrease in net income and other comprehensive income.

 

 

2.2.    Parent Company

Unit: NT$ thousands

Item

2014

2015

Change

% of Change

Net Sales

136,265,018

99,245,700

(37,019,318)

(27)

Operating Costs

67,990,658

49,529,050

(18,461,608)

(27)

Gross Profit

68,274,360

49,716,650

(18,557,710)

(27)

Realized Gross Profit on Sales

59,028

0

(59,028)

(100)

Net Gross Profit

68,333,388

49,716,650

(18,616,738)

(27)

Operating Expenses

34,466,211

38,269,324

3,803,113

11

Operating Income

33,867,177

11,447,326

(22,419,851)

(66)

Non-Operating Income and Expenses

16,233,126

16,603,855

370,729

2

Net Income before Income Tax

50,100,303

28,051,181

(22,049,122)

(44)

Income Tax Expense

3,702,411

2,092,752

(1,609,659)

(43)

Net Income

46,397,892

25,958,429

(20,439,463)

(44)

Other Comprehensive Income, net of tax

7,229,587

1,568,667

(5,660,920)

(78)

Total Comprehensive Income

53,627,479

27,527,096

(26,100,383)

(49)

 

Explanation for changes that exceed 20% and reached NT$10 million in the past two years:

(1) Decrease in net sales: Mainly due to product mix change.

(2) Decrease in operating costs: Mainly due to decrease in operating costs associated with lower sales.

(3) Decrease in realized gross profit on sales: Mainly because there was no intercompany sales.

(4) Decrease in gross profit and operating income: Mainly due to decrease in net sales.

(5) Decrease in net income before income tax and net income: Mainly due to decrease in net sales.

(6) Decrease in income tax expense: Mainly due to decrease in income tax expense resulting from lower profit.

(7) Decrease in other comprehensive income: Mainly due to decrease in exchange differences resulting from translating the financial statement of foreign operations and lower fair value of available-for-sale financial assets.

(8) Decrease in total comprehensive income: Mainly due to decrease in net income and other comprehensive income.