ASX

Business Context and Reporting Period

Advanced Semiconductor Engineering, Inc. (ASE), a foreign private issuer based in Taiwan, filed this Form 6-K on October 13, 2004. The filing disseminates a press release dated September 9, 2004, announcing unaudited consolidated net revenues and unaudited unconsolidated revenues for the month of August 2004.

Key Financial Metrics

Profit, Cash Flow, Margins, Debt, and Liquidity: The filing text does not provide clear values for net income, operating margins, cash flow, debt levels, or liquidity ratios. The report focuses exclusively on revenue figures.

Material Changes

• Consolidated Revenue Growth: Consolidated net revenues increased 0.47% sequentially from July 2004 and rose 54.55% year-over-year compared to August 2003.
• Stand-Alone Revenue Growth: ASE Inc. stand-alone revenues surged 32.33% sequentially and 61.13% year-over-year.
• Structural Change: Effective August 1, 2004, revenues from ASE (Chung-Li) Inc. were consolidated into ASE Inc.'s stand-alone revenues following a merger between the two entities. This change impacts the comparability of stand-alone figures prior to this date.

Outlook, Risks, and Management Commentary

The filing contains no forward-looking guidance, management commentary on future outlook, specific risk factors, or contingencies beyond the disclosure of the recent merger. The document serves strictly as a notification of monthly revenue performance.

Investor Verification Checklist

• Verify the impact of the August 1, 2004 merger of ASE Inc. and ASE (Chung-Li) Inc. on the comparability of stand-alone revenue trends.
• Confirm the composition of consolidated revenues, which includes operations in Kaohsiung, Chung-Li, and majority-owned subsidiaries (ASE Test Limited, ASE (Korea) Inc., ASE Japan Co.).
• Review subsequent filings for profit margins and cash flow data, as this report provides revenue-only metrics.