TAICHUNG, Taiwan, Feb. 3, /PRNewswire-Asia-FirstCall/ -- Siliconware Precision Industries Co., Ltd. ("SPIL" or the "Company") (Taiwan Stock Exchange: 2325; Nasdaq: SPIL) today announced that its sales revenues for the fourth quarter of 2009 were NT$ 16,813 million, which represented a 0.5% increase in revenues compared to the third quarter of 2009 and a 35.1% increase in revenues compared to the fourth quarter of 2008. SPIL reported a net income of NT$ 4,303 million for the fourth quarter of 2009, compared with a net income of NT$ 2,561 million and a net loss of NT$ 1,034 million for the third quarter of 2009 and the fourth quarter of 2008, respectively. Diluted earnings per ordinary share for this quarter was NT$ 1.37, and diluted earnings per ADS was US$ 0.21. SPIL today announced that its sales revenues for year 2009 were NT$ 56,886 million, which represented a 5.9% decline in revenues compared to year 2008. SPIL reported a net income of NT$ 8,790 million for year 2009, compared with a net income of NT$ 6,313 million for year 2008. Diluted earnings per ordinary share for year 2009 was NT$ 2.80, and diluted earnings per ADS was US$ 0.43. Operating results review: * For the fourth quarter of 2009, net revenues from IC packaging were NT$ 15,459 million and represented 92% of total net revenues. Net revenues from testing operations were NT$ 1,354 million and represented 8% of total net revenues. * Cost of goods sold was NT$ 13,433 million, representing an increase of 4.5% compared to the third quarter of 2009 and an increase of 33.4% compared to the fourth quarter of 2008. -- Raw materials costs were NT$ 7,943 million for the fourth quarter of 2009, and represented 47.2% of total net revenues, whereas raw materials costs were NT$ 7,610 million and represented 45.5% of total net revenues for the third quarter of 2009. -- The accrued expenses of bonuses to employees accounted for under cost of goods sold totaled NT$ 342 million. * Gross profit was NT$ 3,380 million for the fourth quarter of 2009, representing a gross margin of 20.1%, which decreased from a gross margin of 23.2% for the third quarter of 2009 and was up from 19.1% for the fourth quarter of 2008. * Total operating expenses for the fourth quarter of 2009 were NT$ 942 million, which included selling expenses of NT$ 256 million, administrative expenses of NT$ 301 million and R&D expenses of NT$ 385 million. Total operating expenses represented 5.6% of total net revenues for the fourth quarter of 2009. -- The accrued expenses of bonuses to employees, directors and supervisors accounting for under operating expenses totaled NT$ 141 million. * Operating income was NT$ 2,438 million for the fourth quarter of 2009, representing an operating margin of 14.5% for the fourth quarter of 2009, which decreased from 18.2% for the third quarter of 2009 and increased from 9.7% for the fourth quarter of 2008. * Non-operating items: -- Our net currency exchange gain of NT$ 33 million for the fourth quarter of 2009 was mainly due to depreciation of our foreign dollars denominated liabilities as a result of an appreciation of NT dollars, our reporting currency. -- Our investment income of NT$ 100 million from long-term investment for the fourth quarter of 2009 was primarily due to investment gain from SPIL BVI. -- Our investment income of NT$ 1,948 million from disposing Phoenix Precision was due to that Phoenix Precision was merged by Unimicron Corporation in fourth quarter 2009. * Net income before tax was NT$ 4,637 million for the fourth quarter of 2009, which increased from a net income of NT$ 3,105 million for the third quarter of 2009 and increased from a net loss of NT$ 1,645 million for the fourth quarter of 2008. * Income tax expense was NT$ 334 million for the fourth quarter of 2009, compared with income tax expense of NT$ 544 million for the third quarter of 2009 and income tax credit of NT$ 611 million for the fourth quarter of 2008. * Net income was NT$ 4,303 million for the fourth quarter of 2009, which increased from a net income of NT$ 2,561 million for the third quarter of 2009 and increased from a net loss of NT$ 1,034 million for the fourth quarter of 2008. * Total number of shares outstanding was 3,138 million shares as of Dec 31,2009. Diluted earnings per ordinary share for this quarter was NT$ 1.37, or US$ 0.21 per ADS. Capital expenditure and balance sheet highlight: * Our cash balances totaled NT$ 19,035 million as of Dec 31, 2009 from NT$ 17,427 million as of Sept 30, 2009, and NT$ 18,319 million as of Dec 31, 2008. * Capital expenditures for the fourth quarter of 2009 totaled NT$ 2,937 million, which included NT$ 2,685 million for packaging equipment and NT$ 252 million for testing equipment. * Total depreciation expenses for the fourth quarter of 2009 totaled NT$ 1,930 million, which included NT$ 1,451 million was from packaging operations and NT$ 479 million from testing operations. IC packaging service: * Net revenues from IC packaging operations were NT$ 15,459 million for the fourth quarter of 2009, which represented an increase of NT$ 137 million or 0.9% compared to the third quarter of 2009. * Substrate-based packaging, leadframe-based packaging and wafer bumping & FCBGA accounted for 45%, 28% and 17%, respectively, of total net revenues for the fourth quarter of 2009. * Capital expenditures for IC packaging operations totaled NT$ 2,685 million for the fourth quarter of 2009, which included NT$ 2,629 million for packaging and building construction and NT$ 56 million for wafer bumping operations. * As of Dec 31, 2009 we had 4,939 wirebonders installed, of which 30 were added in the fourth quarter of 2009. IC testing service: * Net revenues from testing operations were NT$ 1,354 million for the fourth quarter of 2009, which represented a decrease of NT$ 57 million or 4.0% compared to the third quarter of 2009. * Capital expenditures for testing operations totaled NT$ 252 million for the fourth quarter of 2009. * As of Dec 31, 2009 we had 382 testers installed, of which 3 were added and 2 were disposed in the fourth quarter of 2009. Revenue Analysis * Breakdown by end applications: By application 4Q09 3Q09 Computing 22% 22% Communication 47% 47% Consumer 17% 19% Memory 14% 12% * Breakdown by packaging type: By packaging type 4Q09 3Q09 Bumping & FCBGA 17% 16% Substrate Based 45% 44% Leadframe Based 28% 29% Testing 8% 9% Others 2% 2% 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 drop ship. Products include advanced leadframe and substrate packages, 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 http://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 ROC GAAP on an unaudited unconsolidated basis. Audited unconsolidated financial figures will be publicly announced upon the completion of our audit process. The investment gains or losses of our company for the three months ended Dec 31, 2009 reflect our gains or losses attributable to the fourth quarter of 2009 unaudited financial results of several of our investees which are evaluated under the equity method. Neither the unaudited unconsolidated financial data for our company for the three months ended Dec 31, 2009, nor the unaudited unconsolidated financial data for our company for the twelve months ended Dec 31, 2009 is necessarily indicative of the results that may be expected for any period thereafter. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED INCOME STATEMENT (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) 3 months ended on Dec 31 4Q 2009 4Q 2008 YOY USD NTD % NTD change% Revenues 520,543 16,813,527 100.0 12,448,823 35.1 Cost of Goods Sold (415,890) (13,433,238) -79.9 (10,071,835) 33.4 Gross Profit 104,653 3,380,289 20.1 2,376,988 42.2 Operating Expenses Selling Expenses (7,933) (256,231) -1.5 (513,767) -50.1 Administrative Expenses (9,307) (300,608) -1.8 (319,836) -6.0 Research and Development Expenses (11,919) (384,988) -2.3 (341,331) 12.8 (29,159) (941,827) -5.6 (1,174,934) -19.8 Operating Income 75,494 2,438,462 14.5 1,202,054 102.9 Non-operating Income 68,805 2,222,402 13.2 105,017 2016.2 Non-operating Expenses (753) (24,330) -0.1 (2,952,185) -99.2 Income from Continuing Operations before Income Tax 143,546 4,636,534 27.6 (1,645,114) -- Income Tax Credit (Expenses) (10,338) (333,922) -2.0 611,535 -- Net Income 133,208 4,302,612 25.6 (1,033,579) -- Earnings Per Ordinary Share- Diluted NT$ 1.37 NT$ (0.33) Earnings Per ADS- Diluted US$ 0.21 US$ (0.05) Weighted Average Outstanding Shares - Diluted ('k) 3,138,273 3,139,459 Forex (NT$ per US$) 32.30 32.98 (1) All figures are under ROC GAAP. (2) 1 ADS is equivalent to 5 Common Shares. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED INCOME STATEMENT (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) (Continued) Sequential Comparison 4Q 2009 3Q 2009 QOQ NTD NTD change% Revenues 16,813,527 16,732,703 0.5 Cost of Goods Sold (13,433,238) (12,855,656) 4.5 Gross Profit 3,380,289 3,877,047 -12.8 Operating Expenses Selling Expenses (256,231) (193,613) 32.3 Administrative Expenses (300,608) (292,411) 2.8 Research and Development Expenses (384,988) (342,869) 12.3 (941,827) (828,893) 13.6 Operating Income 2,438,462 3,048,154 -20.0 Non-operating Income 2,222,402 222,683 898.0 Non-operating Expenses (24,330) (165,820) -85.3 Income from Continuing Operations before Income Tax 4,636,534 3,105,017 49.3 Income Tax Credit (Expenses) (333,922) (543,890) -38.6 Net Income 4,302,612 2,561,127 68.0 Earnings Per Ordinary Share- Diluted NT$ 0.82 Earnings Per ADS- Diluted US$ 0.13 Weighted Average Outstanding Shares - Diluted ('k) 3,126,703 Forex (NT$ per US$) 32.79 (1) All figures are under ROC GAAP. (2) 1 ADS is equivalent to 5 Common Shares. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED INCOME STATEMENT For the twelve Months Ended on Dec 31, 2009 and 2008 (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) 12 months ended on Dec 31, 2009 and 2008 2009 2008 YOY Change USD NTD % NTD % Net Sales 1,761,187 56,886,354 100.0 60,474,468 -5.9 Cost of Goods Sold (1,418,682) (45,823,441) -80.6 (47,692,335) -3.9 Gross Profit 342,505 11,062,913 19.4 12,782,133 -13.5 Operating Expenses Selling expenses (21,956) (709,179) -1.2 (1,203,928) -41.1 Administrative expenses (37,739) (1,218,984) -2.1 (1,329,791) -8.3 Research and development expenses (38,963) (1,258,493) -2.2 (1,382,560) -9.0 (98,658) (3,186,656) -5.6 (3,916,279) -18.6 Operating Income 243,847 7,876,257 13.8 8,865,854 -11.2 Non-operating Income 77,252 2,495,248 4.4 754,412 230.8 Non-operating Expenses (5,036) (162,649) -0.3 (3,104,813) -94.8 Income Before Income Tax 316,064 10,208,856 17.9 6,515,453 56.7 Income Tax Credit (Expenses) (43,933) (1,419,027) -2.5 (201,923) 602.8 Net Income 272,131 8,789,829 15.5 6,313,530 39.2 Earnings Per Ordinary Share- Diluted NT$ 2.80 NT$ 2.01 Earnings Per ADS- Diluted US$ 0.43 US$ 0.30 Weighted Average Outstanding Shares - Diluted ('k) 3,138,273 3,139,459 Forex (NT$ per US$) 32.30 32.98 (1) All figures are under ROC GAAP. (2) 1 ADS is equivalent to 5 Common Shares. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED STATEMENTS OF CASH FLOWS For 12 Months Ended on Dec 31, 2009 and 2008 (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) 12 months, 2009 12 months, 2008 USD NTD NTD Cash Flows from Operating Activities: Net income 266,520 8,789,829 6,313,530 Depreciation 239,908 7,912,150 8,426,521 Amortization 15,037 495,933 579,527 Gains on disposal of long-term investment (59,240) (1,953,750) -- Long-term investment gain recognized by equity method (6,881) (226,951) (39,839) Impairment loss on financial instruments -- -- 3,030,604 Change in working capital & others (13,614) (448,985) 3,035,870 Net cash flows provided from operating activities 441,729 14,568,226 21,346,213 Cash Flows from Investing Activities: Acquisition of property, plant, and equipment (143,686) (4,738,775) (9,039,321) Increase on financial instruments -- -- -- Proceeds from disposal of long-term investment 5,130 169,173 97,289 Payment for long-term investment (10,039) (331,100) (323,332) Payment for deferred charges/other changes (9,627) (317,491) (543,265) Net cash used in investing activities (158,223) (5,218,193) (9,808,629) Cash Flows from Financing Activities: Repayment for long-term bank loan (90,964) (3,000,000) -- Cash dividends distributed to shareholders (170,086) (5,609,430) (13,674,711) Cash bonus distributed to employees -- -- (1,100,058) Remuneration of directors and supervisors' bonuses -- -- (157,405) Proceeds from the exercise of employee stock option /other charges (770) (25,405) (78,960) Net cash provided from financing activities (261,820) (8,634,835) (15,011,134) Net increase (decrease) in cash and cash equivalents 21,686 715,198 (3,473,550) Cash and cash equivalents at beginning of period 555,468 18,319,338 21,792,888 Cash and cash equivalents at end of period 577,154 19,034,536 18,319,338 Forex (NT$ per US$ ) -- 32.98 32.8 (1): All figures are under ROC GAAP. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED BALANCE SHEET As of Dec 31, 2009 and 2008 (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) Dec 31,2009 ASSETS USD NTD % Cash and cash equivalent 577,154 19,034,536 25 Accounts receivable 327,557 10,802,846 14 Inventories 82,957 2,735,920 4 Other current assets 60,918 2,009,062 2 Total current assets 1,048,586 34,582,364 45 Long-term investments 235,860 7,778,660 10 Fixed assets 2,111,221 69,628,081 90 Less accumulated depreciation (1,099,747) (36,269,670) -47 Net fixed assets 1,011,474 33,358,411 43 Other assets 52,761 1,740,073 2 Total Assets 2,348,681 77,459,508 100 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities Accounts payable 231,689 7,641,111 10 Current portion of long-term debt -- -- -- Other current liability 195,942 6,462,173 8 Long-term loans -- -- -- Other liabilities 8,338 274,998 1 Total Liabilities 435,970 14,378,282 19 Stockholders' Equity Capital stock 944,925 31,163,611 40 Capital reserve 498,894 16,453,527 21 Legal reserve 173,451 5,720,419 7 Retained earnings 270,990 8,937,249 12 Unrealized gain or loss on financial instruments 23,261 767,157 -- Cumulated translation adjustment 6,324 208,577 -- Net loss not recognized as pension cost (5,134) (169,314) -- Treasury stock -- -- -- Total Equity 1,912,712 63,081,226 81 Total Liabilities & Shareholders' Equity 2,348,681 77,459,508 100 Forex (NT$ per US$) 32.98 (1) All figures are under ROC GAAP. SILICONWARE PRECISION INDUSTRIES CO., LTD. UNCONSOLIDATED BALANCE SHEET As of Dec 31, 2009 and 2008 (Expressed in Thousands of New Taiwan Dollars (NTD) and U.S. Dollars (USD)) (Continued) Dec 31,2008 Sequential ASSETS NTD % Change % Cash and cash equivalent 18,319,338 25 715,198 4 Accounts receivable 6,838,195 9 3,964,651 58 Inventories 2,193,018 3 542,902 25 Other current assets 1,580,188 3 428,874 27 Total current assets 28,930,739 40 5,651,625 20 Long-term investments 4,565,228 6 3,213,432 70 Fixed assets 68,856,762 96 771,319 1 Less accumulated depreciation (32,899,160) -46 (3,370,510) 10 Net fixed assets 35,957,602 50 (2,599,191) -7 Other assets 2,862,429 4 (1,122,356) -39 Total Assets 72,315,998 100 5,143,510 7 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities Accounts payable 4,689,574 7 2,951,537 63 Current portion of long-term debt 749,354 1 (749,354) -100 Other current liability 5,148,080 7 1,314,093 26 Long-term loans 2,248,065 3 (2,248,065) -100 Other liabilities 166,804 -- 108,194 65 Total Liabilities 13,001,877 18 1,376,405 11 Stockholders' Equity Capital stock 31,525,899 43 (362,288) -1 Capital reserve 16,820,211 24 (366,684) -2 Legal reserve 5,089,066 7 631,353 12 Retained earnings 6,453,435 9 2,483,814 38 Unrealized gain or loss on financial instruments -- -- 767,157 100 Cumulated translation adjustment 296,866 -- (88,289) -30 Net loss not recognized as pension cost (77,172) -- (92,142) 119 Treasury stock (794,184) -1 794,184 -100 Total Equity 59,314,121 82 3,767,105 6 Total Liabilities & Shareholders' Equity 72,315,998 100 5,143,510 7 Forex (NT$ per US$) 32.8 (1) All figures are under ROC GAAP. Contact: Siliconware Precision Industries Co., Ltd. No.45, Jieh Show Rd. Hsinchu Science Park, Hsinchu, Taiwan, 30056 http://www.spil.com.tw/ Janet Chen, IR Director Email: Tel: +886-3-5795678#3675 Byron Chiang, Spokesperson Email: Tel: +886-3-5795678#3671 DATASOURCE: Siliconware Precision Industries Co., Ltd. CONTACT: Janet Chen, IR Director, +886-3-5795678, ext 3675, or , or Byron Chiang, Spokesperson, +886-3-5795678 ext 3671, or , both for Siliconware Precision Industries Co., Ltd. Web site: http://www.spil.com.tw/

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