Announcements
02.Jun.2022

Correct consolidated financial statements and related footnote for period of Q1~Q3 in 2020 and 2021; the correction has no impact on P&L in 2020.

1.Date of occurrence of the event:2022/06/02
2.Company name:Solar Applied Materials Technology Corp.
3.Relationship to the Company (please enter ”head
  office” or  ”subsidiaries”):Head Office
4.Reciprocal shareholding ratios:N/A
5.Cause of occurrence:Correct financial statements and related footnote for
period of Q1~Q3 in 2020 and 2021.
6.Information items/ statements to be corrected:Gain on reversal of
impairment, including property, plant and equipment originally recorded in
the fourth quarter financial statements of 2020 is corrected and recorded
in the first quarter of 2020 instead due to time of acceptance. The
correction affects the profit and loss between Q1 and Q3 of 2020.
7.Amounts/ contents/ number of page to be corrected:Balance sheets, income
statements, statements of cash flow, statements of changes in equity and foot
notes related to property, plant and equipment in Q1, Q2, Q3 and Q4 of 2020
are corrected; detail as shown in item 8.
8.Amounts/ contents/ number of page after correction:
In Q1 of 2020, other receivables increase 12,345K, property, plant and
equipment decreased 31,945K, and long-term notes and accounts receivable
increased 27,774K, resulted in an EPS of 0.3. The above correction led to an
increase of EPS in first half of 2020 by 0.03; and first three quarters, by
0.03. The financial statements between Q1~Q3, 2021 is corrected in line with
the above changes.
9.Countermeasures:The corrected materials will be re-uploaded to ”Financial
Statements” section of the Market Observation Post System after material
information is announced.
10.Any other matters that need to be specified:The above correction does not
affect the profit and loss in 2020.

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