ASIA — Interim / Quarterly Report 2021

May 6, 2021

‧ 深圳 上海 2021 First Quarter Investors Conference

May 6[th] ,2021

Agenda

‧ 深圳 上海

� Welcome & Greetings

� 1Q 2021 Financial Results

� New Product Introduction

� Q&A

2

1Q 2021 Financial Results

深圳‧上海 (In NT$ millions) Net Revenue Operating Income (Loss) Net Income Attributable to Shareholders of the Parent Company EPS (NT$) - basic Cash and Finanical Assets-current deduct:) Interest-bearing Debts Net Cash Reserves Net Working Capital Equity Attributable to Shareholders of the Parent Company
	Q1 '21	Q1 '20	YoY
	Amount 4,728.53 447.26	Amount 2,923.36 (86.67)	%
			62 % 616 %
	303.98	(114.42)	366 %
	1.08	(0.41)	363 %
	10,109.30 0.00	9,948.36 0.00	2 % -
	10,109.30	9,948.36	2 %
	11,946.92 11,485.84	11,953.28 11,682.80	0 % -2 %

3

1Q 2021 Income Statement - YoY

(In NT$ millions)	Q1 '21		Q1 '20		YoY
深圳‧	~~海~~ Amount	%	Amount	%	%
Net Revenue	4,728.53	100.0	2,923.36	100.0	62 %
COGS	(3,762.16)	(79.6)	(2,529.99)	(86.5)	49 %
Gross Profit	966.37	20.4	393.37	13.5	146 %
Operating Expenses	(519.10)	(11.0)	(480.04)	(16.4)	8 %
Operating Income (Loss)	447.26	9.5	(86.67)	(3.0)	616 %
Net Non-operating Income (Loss)	0.97	0.0	57.71	2.0	-98 %
Income before Income Tax	448.24	9.5	(28.96)	(1.0)	1648 %
Income Tax Expenses	(62.34)	(1.3)	(27.66)	(0.9)	125 %
Net Income	385.90	8.2	(56.62)	(1.9)	782 %
Net Income Attributable to Shareholders
of the Parent Company	303.98	6.4	(114.42)	(3.9)	366 %
EPS (NT$) - basic	1.08		(0.41)		363 %

4

1Q 2021 Income Statement-QoQ

‧ 深圳 上海

5

Balance Sheet & Key Indices

‧ 深圳 上海

6

1Q 2021 Cash Flow Statement-YoY

(In NT$ millions)	Q1'21	Q1'20
深圳‧上海	Amount	Amount
Cash Flows From Operating Activities	133.07	424.18
Income before Income Tax Depreciaton & Amortization Other Operating Cash Flows	448.24 161.16 (476.33)	(28.96) 165.77 287.36
Cash Flows From Investing Activities	(61.11)	(121.09)
Acquisitions of Property, plant and equipment Other Investing Cash Flows	(92.52) 31.41	(126.29) 5.20
Cash Flows From Financing Activities	(5.07)	(6.17)
Repayment of the principal of lease liabilities Other Financing Cash Flows	(3.93) (1.13)	(4.98) (1.20)
Effects Of Exchange Rate Changes	(16.40)	38.17
Net Increase in Cash and Cash Equivalents	50.49	335.08

7

==> picture [76 x 25] intentionally omitted <==

----- Start of picture text -----

‧
深圳 上海
----- End of picture text -----

New Product Introduction

8

New Product Introduction

==> picture [280 x 353] intentionally omitted <==

----- Start of picture text -----

‧
深圳 上海
----- End of picture text -----

World 1[st] module of real continuous optical zoom from 3X ~10X for smartphones

3X~10X real continuous optical zoom effect Please refer to below YouTube link. https://youtu.be/qQGLcnGx5T8

9

==> picture [76 x 25] intentionally omitted <==

----- Start of picture text -----

‧
深圳 上海
----- End of picture text -----

==> picture [722 x 253] intentionally omitted <==

----- Start of picture text -----

Q&A
----- End of picture text -----

10

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.

11

‧ 深圳 上海 Asia Optical Thank You