2008 Third Quarter Earning Results Announcement (Based on the adjustment of accountants)

Release Date: 2008/11/10

(1)There is a difference between the net sales revenue for 3Q08 and monthly announcement in the financial statement reviewed by accountants, primarily due to an offset of the account between merchandise purchase in solar wafer and merchandise sales in solar cell. The final figure represents the net sales

(2)The sales revenue on month-to-month growth rate(adjusted) of August and September was 10.03% and 15.28% respectively, and would not reflect the figures of the gross margin, pretax income, net income(after tax) and EPS(after tax) for third quarter 2008 and 3Q08 released in the market observation post system.

(3)The sales revenue reviewed by accountants was NT$12.243 billion, net income(after tax)was around NT$1.9 billion, and EPS(after tax)was NT$12.1 for 3Q08, representing a growth rate of 187.87%, 932.61% and 665.82% respectively over the same period last year.
Net income(after tax) and EPS(after tax) was NT$0.73 billion NT$4.71 respectively for third quarter 2008.

(4)From forth quarter 2008, the figures of GINTECH Monthly Earning Announcement will be estimated on the conservative and moderate finance principle to avoid the adjustment at the end of quarters.

Accordant Measures:
To modify the data of monthly earning for third quarter 2008 in the market observation post system.