ASIA — Call Transcript 2023

Nov 2, 2023

‧ 深圳 上海 2023 Third Quarter Investors Conference

November 2[nd] ,2023

Agenda

‧ 深圳 上海

� Welcome & Greetings

� 3Q 2023 Financial Results

� Future Outlook

� Q&A

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3Q 2023 Financial Results

‧ 深圳 上海

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3Q’2023 Statements of Comprehensive Income -QoQ

‧ 深圳 上海

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3Q’2023 Statements of Comprehensive Income - YoY

‧ 深圳 上海

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1Q-3Q’2023 Statements of Comprehensive Income - YoY

深圳‧上海 (In NT$ millions) Q1~Q3'2023		Q1~Q3'2022 YoY
Net Revenue COGS Gross Profit Operating Expenses Operating Income Net Non-operating Income (Loss) Income before Income Tax Income Tax Expenses Net Income Net Income Attributable to Shareholders of the Parent Company EPS (NT$) - basic	Amount % 13,002.31 100.0 (10,649.68) (81.9) 2,352.63 18.1 (1,671.69) (12.9) 680.94 5.2 251.30 1.9 932.23 7.2 (168.91) (1.3) 763.33 5.9 498.70 3.8 1.79	Amount % % 14,462.58 100.0 -10 % (11,668.04) (80.7) -9 % 2,794.55 19.3 -16 % (1,821.06) (12.6) -8 % 973.49 6.7 -30 % 474.24 3.3 - 1,447.73 10.0 -36 % (298.62) (2.1) -43 % 1,149.11 7.9 -34 % 813.81 5.6 -39 % 2.90 -38 %

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Balance Sheets & Key Indices

(In NT$ millions)		2023.9.30				2023.6.30				2022.9.30
深~~圳~~ Total Current Assets Cash and Financial Assets-current Accounts Receivable Inventories Total Non-current Assets Plants, Equipments & Properties Total Assets Total Current Liabilities Loans & Bonds - current portion Accounts Payable Accrued Expenses & Other Current Liabilities Total Non-current Liabilities Total Liabilities Total Shareholders' Equity		~~‧上海~~ Amount 17,799.14 9,926.50 4,339.52 3,343.94 3,725.76 2,630.19 21,524.90 5,977.69 0.00 3,238.35 1,901.99 315.76 6,293.44 15,231.46		% 82.7 46.1 20.2 15.5 17.3 12.2 100.0 27.8 0.0 15.0 8.8 1.5 29.2 70.8		Amount 17,313.61 9,900.84 4,031.25 3,159.19 3,660.58 2,576.01 20,974.19 6,315.51 0.00 2,798.97 2,675.90 321.33 6,636.84 14,337.35		% 82.5 47.2 19.2 15.1 17.5 12.3 100.0 30.1 0.0 13.3 12.8 1.5 31.6 68.4		Amount 17,285.73 9,215.65 3,960.96 3,812.83 3,738.14 2,637.11 21,023.87 5,708.85 0.00 2,738.02 2,103.28 366.89 6,075.75 14,948.12		% 82.2 43.8 18.8 18.1 17.8 12.5 100.0 27.2 0.0 13.0 10.0 1.7 28.9 71.1
Key Indices Days of Receivable Turnover Days of Inventory Turnover Current Ratio (%) Debt Ratio (%)		87 86 298% 29%				87 87 274% 32%				80 90 303% 29%

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1Q-3Q Statements of Cash Flow -YoY

(In NT$ millions)	Q1~Q3'2023	Q1~Q3'2022
深圳‧上海	Amount	Amount
Cash Flows From Operating Activities	694.16	1,735.63
Income before Income Tax Depreciaton & Amortization Other Operating Cash Flows	932.23 430.87 (668.95)	1,447.73 413.18 (125.27)
Cash Flows From Investing Activities	(516.42)	(448.34)
Acquisitions of Property, plant and equipment Other Investing Cash Flows	(408.96) (107.46)	(300.76) (147.58)
Cash Flows From Financing Activities	(858.77)	(3,400.40)
Cash Dividens Pay-out	(530.56)	(1,040.01)
Acquisition of subsidiary's ownership interests	0.00	(2,114.25)
Repayment of the principal of lease liabilities Other Financing Cash Flows	(15.83) (312.37)	(15.37) (230.78)
Effects Of Exchange Rate Changes	1,253.93	874.02
Net Increase(Decrease) in Cash	572.90	(1,239.09)

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Future Outlook

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Q&A
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Safe Harbor Notice

We have made forward-looking statements in the presentation. Our forward-looking ‧ statements contain information regarding, among other things, our financial 深圳 上海 conditions, future expansion plans and business strategies. We have based these forward-looking statements on our current expectations and projections about future events. Although we believe that these expectations and projections are reasonable, such forward-looking statements are inherently subject to risks, uncertainties, and assumptions about us.

We undertake no obligation to publicly 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 in the conference might not occur and our actual results could differ materially from those anticipated in these forward-looking statements.

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‧ 深圳 上海 Asia Optical Thank You