Unit: NT$ thousands

Item	2015	2016	Change	% of Change
Net Sales	213,255,240	275,511,714	62,256,474	29
Operating Costs	121,075,654	177,321,882	56,246,228	46
Gross Profit	92,179,586	98,189,832	6,010,246	7
Operating Expenses	66,271,616	75,114,057	8,842,441	13
Operating Income	25,907,970	23,075,775	(2,832,195)	(11)
Non-Operating Income and Expenses	3,460,523	4,137,110	676,587	20
Net Income before Income Tax	29,368,493	27,212,885	(2,155,608)	(7)
Income Tax Expense	3,599,761	3,182,353	(417,408)	(12)
Net Income	25,768,732	24,030,532	(1,738,200)	(7)
Other Comprehensive Income, net of tax	1,594,830	5,691,418	4,096,588	257
Total Comprehensive Income	27,363,562	29,721,950	2,358,388	9
Net Income Attributable to Owners of the Parent	25,958,429	23,700,598	(2,257,831)	(9)
Total Comprehensive Income Attributable to Owners of the Parent	27,527,096	29,463,494	1,936,398	7

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

Increase in net sales: Mainly due to increase in market demand
Increase in operating costs: Mainly due to increase in operating costs associated with higher sales.
Increase in non-operating income and expenses: Mainly due to increase in foreign exchange gains and decrease in impairment loss of financial assets.
Increase in other comprehensive income, net of tax: Mainly due to increase in available-for-sale financial assets at fair value and partially offset by FX fluctuation resulting in increase in loss from exchange differences resulting from translating the financial statement of foreign operations.

Unit: NT$ thousands

Item	2015	2016	Change	% of Change
Net Sales	99,245,700	121,097,722	21,852,022	22
Operating Costs	49,529,050	82,574,626	33,045,576	67
Gross Profit	49,716,650	38,523,096	(11,193,554)	(23)
Unrealized Gross Profit on Sales	0	(246,645)	(246,645)	100
Net Gross Profit	49,716,650	38,276,451	(11,440,199)	(23)
Operating Expenses	38,269,324	37,587,866	(681,458)	(2)
Operating Income	11,447,326	688,585	(10,758,741)	(94)
Non-Operating Income and Expenses	16,603,855	24,000,115	7,396,260	45
Net Income before Income Tax	28,051,181	24,688,700	(3,362,481)	(12)
Income Tax Expense	2,092,752	988,102	(1,104,650)	(53)
Net Income	25,958,429	23,700,598	(2,257,831)	(9)
Other Comprehensive Income, net of tax	1,568,667	5,762,896	4,194,229	267
Total Comprehensive Income	27,527,096	29,463,494	1,936,398	7

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

Increase in net sales: Mainly due to increase in market demand.
Increase in operating costs: Mainly due to increase in operating costs associated with higher sales.
Increase in non-realized gross profit: Mainly due to the newly-added sales between the Company and subsidiaries.
Decrease in net gross profit and operating income: Mainly due to decrease in gross margin.
Increase in non-operating income and expenses: Mainly due to increase in subsidiaries, associates and joint ventures accounted for using the equity method.
Decrease in income tax expense: Mainly due to decrease in profits.
Increase in other comprehensive income: Mainly due to increase in share of other comprehensive income of subsidiaries, associates and joint ventures accounted for using the equity method and partially offset by FX fluctuation resulting in increase in loss from exchange differences resulting from translating the financial statement of foreign operations.