1.Date of occurrence of the event:2013/05/23

2.Company name:Epistar Corporation

3.Relationship to the Company (please enter ”head office” or

  ”subsidiaries”):head office

4.Reciprocal shareholding ratios:N/A

5.Cause of occurrence:

The audited amount of 2013 Q1 sales revenue was NT$1,148,383 thousand and

the unaudited amount was NT$1,906,118 thousand. The difference was

NT$757,735 thousand, which resulted from the unaudited amount of 2013 March

sales revenue being wrongly recorded as that of 2013 Q1 accumulated sales

revenue.

6.Countermeasures:

Correct the declared amount of related parties transactions of 2013 March

on the M.O.P.S website.

7.Any other matters that need to be specified:None