ASX

Business Context and Reporting Period

Advanced Semiconductor Engineering, Inc. (ASE) filed this Form 6-K on February 13, 2008, to announce its unaudited consolidated net revenues for January 2008. ASE is a foreign private issuer providing outsourced semiconductor packaging and testing services.

Key Financial Metrics

Note: Starting October 1, 2007, revenues from ASEN Semiconductor were consolidated into ASE Inc.'s results. The filing does not provide data on profit, cash flow, margins, debt, or liquidity for this period.

Material Changes

• Sequential Decline: Net revenues decreased by 7.1% from December 2007 to January 2008.
• Year-over-Year Growth: Net revenues increased by 20.3% compared to January 2007.

Outlook, Risks, and Management Commentary

The filing includes a Safe Harbor Notice regarding forward-looking statements. Management highlights several risks that could cause actual results to differ materially from expectations:

• Cyclicality and market conditions in the semiconductor industry.
• Highly competitive industry environment and demand for outsourced services.
• Ability to introduce new packaging and testing technologies.
• Integration of pending and future mergers and acquisitions.
• Geopolitical tensions between the Republic of China and the People's Republic of China.
• Fluctuations in foreign currency exchange rates.
• Disruptions from natural or human-induced disasters.

The filing does not provide specific guidance or numerical outlook for future periods.

Key Facts for Investor Verification

• Verify the impact of the ASEN Semiconductor consolidation (effective Oct 1, 2007) on year-over-year comparisons.
• Monitor the sequential revenue decline of 7.1% to assess potential seasonal trends or market softening.
• Review subsequent filings for profit margins and cash flow data, which are absent in this monthly revenue report.
• Assess geopolitical risks related to cross-strait relations and their potential impact on operations.