ASE Test Limited
Ticker: ASTSF 2/F, 25 Kai-Far Road, Nantza Export Processing Zone
Exchange: NASDAQ-National Market Kaohsiung, Foreign
Industry: Manufacturing 8673636641

Type of Shares:Ordinary Shares Filing Date:5/16/96
U.S. Shares:2,000,000 Offer Date:6/5/96
Non-U.S. Shares:0 Filing Range:$12.00 - $14.00
Primary Shares:2,000,000 Offer Price:$14.00
Secondary Shares:0 Gross Spread:$0.98
Offering Amount: $26,000,000 Selling:$0.60
Expenses:$1,000,000 Reallowance:$0.10
Shares Out After:14,458,390
Spin out parent firm: ASE Inc.

ManagerTierPhone
Morgan Stanley & Co. IncorporatedLead Manager (212) 703-4797
Cowen & CompanyCo-manager (212) 495-6000
Hambrecht & Quist IncorporatedCo-manager (415) 576-3423

Auditor: Arthur Andersen
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/96
Revenue:$35.70$12.10Assets:$84.40
Net Income:$11.50$3.80Liabilities:$35.70
EPS:$0.92$0.31Equity:$48.70

Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
The company is the largest independent integrated circuit (IC) testing company in Taiwan and one of the largest in the world. Independent IC testing companies such as the company account for a small portion of worldwide IC testing capacity compared to in-house testing conducted by integrated semiconductor companies. The company provides a broad range of IC testing services, including testing logic, mixed-signal and memory functions of packaged ICs, wafer probing and variety of related services. A significant majority of the company's net revenues from testing services in 1995 was derived from testing complex, high-performance logic products. IC testing is the final stage of IC production and is a highly complex process which requires sophisticated testing machines, engineering capabilities and customized software programs to verify specific logic or memory functions of the particular ICs tested.

Use of Proceeds
The proceeds from the offering will be used to fund a portion of the company's capital expenditure requirements and for working capital and for general corporate purposes.

Last updated: 10/28/96

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