WHA YU INDUSTRIAL CO., LTD. RF Antenna Leader Stock Ticker: 3419

Safe Harbor Statement All numbers are consolidated. Except for facts in respect of historical matters and figures, the statements in this release are "forward-looking statements“.  Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause the actual performance, financial condition or results of operations of Wha Yu (“the Company”) to be materially different from what may be implied by such forward-looking statements. The financial forecasts and forward-looking statements in this release reflect the current belief of the Company as of the date of this release and the Company undertakes no obligation to update these forecasts and forward-looking statements for events or circumstances that occur subsequent to such date.

Agenda 1H07 Financial Review Vivien Tsao & Corporate Update Q&A Jeff Lin Vivien Tsao

2Q07 Income Statement Consolidated 2007 2006 NT$ Million 2Q % Change Net Sales 787 100% 872 (10)% Gross Profit 197 25% 161 18% 22% Operating Expenses 135 17% 140 16% (3)% Operating Profit 62 8% 21 2% 195% Total Non-op.Inc.(Loss) (26) (8) (1)% 225% Income Before Tax 36 5% 13 1% 177% Net Income 32 4% 7 357% EPS (NT$1) 0.61 0.12 Weighted Average Shares 58 Outstanding (MN)

2Q07 Income Statement Consolidated 2007 NT$ Million 2Q % 1Q Change Net Sales 787 100% 767 3% Gross Profit 197 25% 199 26% (1)% Operating Expenses 135 17% 136 18% 0% Operating Profit 62 8% 63 (2)% Total Non-op.Inc.(Loss) (26) (3)% (3) 643% Income Before Tax 36 5% 60 (39)% Net Income 32 4% 59 (45)% EPS (NT$1) 0.61 1.02 Weighted Average Shares 58 Outstanding (MN)

1H07 Income Statement Consolidated 2007 2006 In NT$ MN 1H % Change Net Revenue 1,555 100% 1,536 1% Cost of Goods Sold 1,159 75% 1,234 81% (6)%　 Gross Profit 396 25% 302 19% 31% Operating Expenses 271 17% 233 15% 16%　 Operating Profit 125 8% 69 4% Total Non-op.Inc.(Loss) (29) (2)% (15) (1)% 93%　 Income Before Tax 96 6% 54 3% 78% Net Income 92 48 92%　 EPS (NT$1) 1.63 0.88 Weighted Average Shares 58 55 Outstanding (MN)

2Q07 Non-op Income / Loss Consolidated 2007 NT$ Million 2Q 1Q Change FX Gain / (Loss) (11) - 4633% Inventory Loss (10) (6) 64% Valuation Gain /( Loss) on Financial Liabilities (7) 4 272% Fin. Income/(Exp.) & Oth. 2 (1) 300% Total (26) (3) 643%

Balance Sheet Consolidated June 30, 2007 December 31, 2006 NT$ Million Amount % Cash Equivalents 483 18% 425 16% A/R 1,037 38% 1,013 39% Inventory 206 8% 262 10% Fixed Assets 753 28% 732 Total Assets 2,698 100% 2,632 Loan 239 9% 669 25% A/P CB 643 359 24% 13% 634 - Other Payable 185 7% 168 Stockholders' Equity 1,272 47% 1,161 44% A/R Turnover Days 123 121 Inventory Turnover Days 37 42 A/P Turnover Days 102 109

Consolidated Cash Flow NT$ Million June 30, 2007 June 30, 2006 -Net profit 92 48 -Depreciation & Amortization 46 29 -Other Op Sources/(Uses) 21 (97) From Operation 159 (20) -Fixed Assets (76) (108) -Other Investing Sources/(Uses) 7 6 From Investment (69) (102) -Cash Dividends-Common Stock -S-T Liabilities (387) (19) -Convertible Bond 395 - -Cash capital increase 157 -Other Financing Sources/(Uses) (49) (43) From Financing (41) 95 Net Cash Position Change 49 (27) Cash Equivalents at end the year 483 213

Consolidated Revenue by Products 3,081 +17.64% 2,619 +34.72% 1,944 +39.26% 1,936 1555 Year ( % ) 2003 2004 2005 2006 2007H1 RF Antenna 48% 50% 45% 54% 56% Cable Assembly 43% 33% 27% 25% Fiber Optics 5% 3% 2% Trading 0% 16% 14% 13% Others 4%

Corporate Update 4Q Guidance Application portfolio update Revenue big jump Application portfolio update AP/Router & NB continuous growth 802.11n market warming up Handset taking off GPS become the major product line

Q & A