BIOSENSORS INTERNATIONAL GROUP, LTD.

First Quarter Financial Statements Announcement For The Period Ended 30 June 2013 (In accordance with International Financial Reporting Standards)

PART I - INFORMATION REQUIRED FOR ANNOUNCEMENTS OF QUARTERLY (Q1, Q2 & Q3), HALF-YEAR AND FULL YEAR RESULTS 1(a) An income statement (for the group) together with a comparative statement for the corresponding period of the immediately preceding financial year. Consolidated Income Statement for the first quarter ended 30 June 2013

Note Revenue Product revenue Licensing and royalties revenue Total revenue Total cost of sales Gross profit Other operating income Sales and marketing expenses General and administrative expenses Research and development expenses Other operating expenses

The Group 1st Quarter Ended 30-Jun-13 30-Jun-12 Change US$'000 US$'000 % 65,048 11,618 76,666 (16,027) 60,639 84 (26,581) (9,309) (6,079) (17) (41,902) 18,737 1,587 (3,406) 16,918 (4,372) 69,046 17,262 86,308 (13,100) 73,208 76 (22,286) (10,145) (6,323) (867) (39,545) 33,663 1,067 (1,539) 33,191 (4,021) (6) (33) (11) 22 (17) 11 19 (8) (4) (98) 6 (44) 49 121 (49) 9

Profit from operations Financial income Financial expenses Profit before exceptional and non-operating items Amortisation of customer lists and patents Exceptional items - writeback/(provision) for restructuring of European operations - fair value adjustment of derivatives Profit before tax Income tax Net profit for the period Attributable to: Equity holders of the Company Earnings per share (US cent) Before exceptional items Basic Diluted After exceptional items Basic Diluted NM - Not meaningful
(see footnotes)

D E F

12,546

(1,070) 5,362 33,462 (830) 32,632

NM NM (63) (47) (63)

(444) 12,102

12,102

32,632

0.70 0.69 0.70 0.69

1.65 1.62 1.90 1.86

Page 1

Consolidated Statement of Comprehensive Income The Group 1st Quarter Ended 30-Jun-13 US$'000 Net profit for the period Other comprehensive income: Exchange differences on translation of financial statements of foreign subsidiaries Total comprehensive income Attributable to: Equity holders of the Company
Footnotes 1 Weighted average ordinary shares issued ('000)
2

30-Jun-12 US$'000 32,632

Change % (63)

12,102

12,445 24,547

(1,942) 30,690

NM

24,547

30,690

1,720,114

1,721,047

Weighted average ordinary shares and equivalents outstanding ('000)

1,743,984

1,752,220

Basic earnings per share is calculated by dividing the profit for the period by the weighted average number of shares in issue during the period excluding ordinary shares purchased by the Company and held as treasury shares. Diluted earnings per share is calculated by dividing the profit for the period by the weighted average number of shares in issue during the period excluding ordinary shares purchased by the Company and held as treasury shares adjusted for the effects of dilutive options.

Notes to the Income Statements A Product revenue The Group 1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 3,431 60,911 706 65,048 3,339 65,707 69,046

Critical care products Interventional cardiology products Cardiac diagnostic

The increase of selling and marketing expenses in the quarter ended 30 June 2013 is mainly due to more expenditure in trade shows and marketing activities in current period, as compared to the prior quarter ended 30 June 2012. Other operating expenses Other operating expenses for the quarter comprised primarily of net exchange gains arising from the strengthening of EUR and SGD during the period.

Profit from operations is determined after (charging)/crediting the following: The Group 1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 Depreciation of property, plant and equipment Amortisation of intangible assets (excluding customer lists and patents) Allowance for doubtful trade debts, net Write-back for doubtful non-trade debts, net Inventories (write-down)/back, net Provision for warranty, net Provision for sales return Intangible assets written off Property, plant and equipment written off Inventories written off Loss on disposal of property, plant and equipment Foreign exchange gains/(losses), net (1,829) (118) (567) 3 (454) (138) (671) (456) 94 (1,579) (178) (227) 7 (356) (133) (1,037) (1,708) (148) (267) (37) (824)

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Financial income

1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 337 1,248 2 1,587 37 1,026 4 1,067

Interest income - bank balances - fixed deposits - others

Financial expenses

1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 1 250 3,137 18 3,406 1 1,536 2 1,539

Interest expense - finance leases - long term loan - bonds payable - others

Fair value adjustment of derivatives This represents the fair value adjustment through profit or loss on warrants previously issued, adjusted through profit or loss in accordance with IAS 39 Financial Instruments: Recognition and Measurement.

Income tax Income tax for the current quarter includes mainly the corporate income tax expenses.

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1(b)(i) A balance sheet (for the issuer and group), together with a comparative statement as at the end of the immediately preceding financial year. Consolidated Balance Sheets as at 30 June 2013 The Group 30-Jun-13 31-Mar-13 US$'000 US$'000 46,620 153,606 45,803 684,686 43,863 145,130 44,688 625,012 The Company 30-Jun-13 31-Mar-13 US$'000 US$'000 584,716 10,907 50,354 31,344 584,716 1,322 14,162

Note Non-Current Assets Property, plant and equipment Investment in subsidiaries Intangible assets Deposits pledged for bank loans Goodwill Long term loans to subsidiaries Current Assets Inventories Trade receivables Other receivables Deposits and prepayments Due from subsidiaries (non-trade) Due from subsidiaries (trade) Cash and cash equivalents Less: Current Liabilities Trade payables Other payables Accruals Provisions Due to subsidiaries (non-trade) Provision for income tax Deferred revenue, current portion Finance lease liabilities, current portion Current liability related to an acquisition

A B A

C D E

48,578 79,371 3,395 14,051 546,220 691,615

41,637 76,356 3,143 12,236 614,305 747,677

2,040 1,227 4,323 5,815 372,828 386,233

153 220 9,656 219,805 229,834

A F

G H

5,511 15,899 19,461 2,009 14,554 812 10 3,751 62,007 629,608

3,532 14,517 24,034 1,912 14,987 21 59,003 688,674

672 1,202 9,775 3,751 15,400 370,833

843 1,206 3,990 6,039 223,795

Net Current Assets Less: Non-Current Liabilities Deferred tax liabilities Deferred revenue, non-current portion Finance lease liabilities, non-current portion Long term borrowings Long term patent payable Pension funds

G I A

19,133 3,069 73 272,519 270 2,339 297,403 1,262,920

19,668 70 277,331 2,339 299,408 1,247,959

234 269,714 270 270,218 777,936

500 39,000 39,500 784,495

Capital and Reserves Share capital Share premium Treasury shares Translation reserves Other reserves Accumulated profits

116 732,227 (29,728) 45,994 24,196 490,115 1,262,920

116 731,778 (18,007) 33,549 22,510 478,013 1,247,959

116 732,227 (29,728) 24,196 51,125 777,936

116 731,778 (18,007) 22,510 48,098 784,495

Net assets values Net assets per share (US cent)

Footnote Number of shares in issue at end of period ('000)

73.81

72.43

45.47

45.53

1,710,959

1,723,071

1,710,959

1,723,071

Net assets per share is calculated by dividing the net assets by the number of shares in issue as at the balance sheet date.

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Notes to the Balance Sheets A Intangible Assets/Goodwill/Trade payables The increases of these balances are mainly due to the acquisition of assets and assuming of certain liabilities of Spectrum Dynamics in the quarter. Deposits pledged for bank loans This relates to long term deposits placed by the Group to secure cross-border cash management credit facilities.

Inventories

The Group 30-Jun-13 31-Mar-13 US$'000 US$'000 21,888 2,521 4,181 19,312 676 48,578 21,431 2,915 3,625 13,104 562 41,637

Finished goods Work-in-progress Sub-assemblies Raw materials Goods-in-transit Total inventories at lower of cost and net realisable value

Trade receivables

The Group 30-Jun-13 31-Mar-13 US$'000 US$'000 84,237 (4,866) 79,371 80,850 (4,494) 76,356

Trade receivables Less: allowance for doubtful trade debts

Movements in allowance for doubtful trade debts during the period were as follows: At beginning of period/year Allowance for the period/year, net Written off against allowance Translation differences At end of period/year

4,494 567 (250) 55 4,866

3,076 1,520 (102) 4,494

Deposits and prepayments

The Group 30-Jun-13 31-Mar-13 US$'000 US$'000 851 13,200 14,051 816 11,420 12,236

The Company 30-Jun-13 31-Mar-13 US$'000 US$'000 1,227 1,227 154 154

Deposits Prepayments

Increase in prepayments was due to prepaid clinical trials and trade show expenses.

Accruals

The Group 30-Jun-13 31-Mar-13 US$'000 US$'000 12,153 6,493 815 19,461 14,147 9,237 650 24,034

Accrued operating expenses Accrued payroll expense Accrued purchases

Deferred revenue This relates to the deferred revenue from the Cardiac Diagnostic business which will be amortised over the service contract period.

Current liability related to an acquisition This relates to the deferred purchase consideration relating to the assets acquisition of Spectrum Dynamics which is payable upon certain performance benchmarks of the business being met.

Long term borrowings This relates to the US$39 million credit facilities for cross-border cash management granted to the Group and approximately US$240 million raised through the issuance of medium terms notes ("MTN").

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1(b)(ii) Aggregate amount of group's borrowings and debt securities.

Amount repayable in one year or less, or on demand

As at Secured US$'000 10

30-Jun-13 Unsecured US$'000 0

As at 31-Mar-13 Secured Unsecured US$'000 US$'000 21 0

Amount repayable after one year As at Secured US$'000 272,592 30-Jun-13 Unsecured US$'000 0 As at 31-Mar-13 Secured Unsecured US$'000 US$'000 277,401 0

Details of any collateral (i) The banking facilities of a subsidiary, amounting to approximately US$6.1 million, granted by two of the banks are secured by corporate guarantees from the Company. (ii) The finance lease obligations are secured on office equipment with net book values of approximately US$ 74,000 (31 March 2013 : US$ 81,000). (iii) The Company has been granted a US$39 million credit facilities for the purposes of facilitating cross-border cash management. (iv) Fixed rate notes issued by a subsidiary under the Group's medium term note programme are guaranteed by the Company.

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1(c) A cash flow statement (for the group), together with a comparative statement for the corresponding period of the
immediately preceding financial year. Consolidated Statements of Cash Flow for the period ended 30 June 2013 The Group 1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 Cash Flows from Operating Activities Profit before tax Adjustments: Amortisation of intangible assets Amortisation of deferred revenue Depreciation of property, plant and equipment Property, plant and equipment written off Loss on disposal of property, plant and equipment Inventories written off Allowance for doubtful trade debts, net Write back for doubtful non-trade debts Provision for warranty, net Provision for sales return Intangible assets written off Share-based expenses Inventories write down/(back), net Fair value adjustment for derivatives Interest expenses Interest income Translation differences Operating cash flows before working capital changes (Increase)/Decrease in: Inventories Trade and other receivables (Decrease)/Increase in: Trade and other payables Cash generated from operations Income tax refunded/(paid), net Interest income received Interest expenses paid Net cash generated from operating activities Cash Flows from Investing Activities Acquisition of assets through business combination Purchase of property, plant and equipment Purchase of intangible assets Proceeds from sale of property, plant and equipment Net cash used in investing activities Cash Flows from Financing Activities Repayment of finance leases Purchase of treasury shares Proceeds from issuance of new shares Net cash generated from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of the period Net effect of exchange rate changes on cash and cash equivalents Cash and cash equivalents at end of the period (Note A)

12,546 4,490 (164) 1,829 456 567 (3) 138 671 1,842 454 3,406 (1,587) 83 24,728 (5,585) (4,565) (9,000) 5,578 (1,702) 1,146 (269) 4,753

33,462 4,199 1,579 148 37 267 227 (7) 133 1,037 1,708 1,880 356 (5,362) 1,539 (1,067) 1,016 41,152 (1,421) 2,475 (2,786) 39,420 (3,363) 1,067 (823) 36,301

(51,130) (4,192) (1,422) 1 (56,743)

(3,189) (31) (35) (3,255)

(7) (11,721) 292 (11,436) (63,426) 614,305 (4,659) 546,220

(7) 1,326 1,319 34,365 313,531 (3,815) 344,081

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Note to the consolidated statements of cash flows: A. Cash and cash equivalents Cash and cash equivalents consist of cash and bank balances, fixed deposits and money markets deposits. Cash and cash equivalents included in the consolidated statements of cash flows comprise the following balance sheet amounts: The Group 1st Quarter Ended 30-Jun-13 30-Jun-12 US$'000 US$'000 Cash and bank balances Fixed deposits Money markets deposits 457,108 89,063 49 546,220 169,583 174,449 49 344,081

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1(d)

(i) A statement (for the issuer and group) showing either (i) all changes in equity or (ii) changes in equity other than those arising from capitalisation issues and distributions to shareholders, together with a comparative statement for the corresponding period of the immediately preceding financial year. Statement of changes in equity for the period ended 30 June 2013 Attributable to equity holders of the Company Treasury Translation Other Accumulated Shares Reserves Reserves Profit/(Losses) US$'000 (18,007) US$'000 33,549 US$'000 22,510 US$'000 478,013 12,102

Share Capital US$'000 The Group At 1 April 2013 Profit net of tax Exchange differences on translation of financial statements of foreign subsidiaries Total comprehensive income Contributions by and distributions to owners Issue of ordinary shares pursuant to the exercise of share options Transfer of reserve pursuant to the exercise of share options Purchase of treasury shares Share-based expenses Total contributions by and distributions to owners At 30 June 2013 At 1 April 2012 Profit net of tax Exchange differences on translation of financial statements of foreign subsidiaries Total comprehensive income Contributions by and distributions to owners Issue of ordinary shares pursuant to the exercise of share options Issue of ordinary shares pursuant to the exercise of warrants Transfer of reserve pursuant to the exercise of share options Share-based expenses Total contributions by and distributions to owners At 30 June 2012
Footnote * Amounts are less than US$1,000.

Share Premium US$'000 731,778 -

Total Equity US$'000 1,247,959 12,102

116 -

12,445 12,445

12,102

12,445 24,547

292 157 -

(11,721) -

(157) 1,843

292 (11,721) 1,843

116 115 -

449 732,227 713,187 -

(11,721) (29,728) -

45,994 27,173 (1,942) (1,942)

1,686 24,196 14,556 -

490,115 362,636 32,632 32,632

(9,586) 1,262,920 1,117,667 32,632 (1,942) 30,690

1,096

1,096

230

230

168 -

(168) 1,880

1,880

115

1,494 714,681

25,231

1,712 16,268

395,268

3,206 1,151,563

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Statement of changes in equity for the period ended 30 June 2013 Attributable to equity holders of the Company Treasury Translation Other Accumulated Shares Reserves Reserves Profit/(Losses) US$'000 US$'000 US$'000 US$'000

Share Capital US$'000 The Company At 1 April 2013 Profit net of tax representing total comprehensive income for the quarter Contributions by and distributions to owners Issue of ordinary shares pursuant to the exercise of share options Transfer of reserve pursuant to the exercise of share options Purchase of treasury shares Share-based expenses Total contributions by and distribution to owners At 30 June 2013 116

Share Premium US$'000

Total Equity US$'000

731,778

(18,007)

22,510

48,098

784,495

3,027

3,027

292

292

157 -

(11,721) -

(157) 1,843

(11,721) 1,843

116

449 732,227

(11,721) (29,728)

1,686 24,196

51,125

(9,586) 777,936

At 1 April 2012 Profit net of tax representing total comprehensive income for the quarter Contributions by and distributions to owners Issue of ordinary shares pursuant to the exercise of share options Issue of ordinary shares pursuant to the exercise of warrants Transfer of reserve pursuant to the exercise of share options Share-based expenses Total contributions by and distribution to owners At 30 June 2012
Footnote * Amounts are less than US$1,000.

115

713,187

14,556

2,996

730,854

11,959

11,959

1,096

1,096

230

230

168 -

(168) 1,880

1,880

115

1,494 714,681

1,712 16,268

14,955

3,206 746,019

Note to the Statement of Changes in Equity

Other reserves consist of the following:

The Group 30-Jun-13 30-Jun-12 US$'000 US$'000 19,017 11,089 1,561 1,561 3,618 3,618 24,196 16,268 The Company 30-Jun-13 30-Jun-12 US$'000 US$'000 19,017 11,089 1,561 1,561 3,618 3,618 24,196 16,268

Employee share options reserve Capital reserves Equity component of convertible notes

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1(d)(ii) Details of any changes in the company's share capital arising from rights issue, bonus issue, share buy-backs, exercise of share options or warrants, conversion of other issues of equity securities, issue of shares for cash or as consideration for acquisition or for any other purpose since the end of the previous period reported on. State also the number of shares that may be issued on conversion of all the outstanding convertibles as at the end of the current financial period reported on and as at the end of the corresponding period of the immediately preceding financial year. A. Changes in share capital For the quarter ended 30 June 2013, the Company issued 640,000 new ordinary shares of par value 1/150 US cent each pursuant to the exercise of options, and purchased back 12,752,000 ordinary shares from open market. The issued ordinary shares decreased from 1,723,070,548 shares as at 31 March 2013 to 1,710,958,548 shares of par value 1/150 US cent each at the end of the quarter ended 30 June 2013. B. Stock options and performance shares outstanding As at 30 June 2013, options in respect of a total of 43,889,701 (30 June 2012: 46,862,314) ordinary shares of par value 1/150 US cent each and 17,000,000 (30 June 2012: 17,000,000) performance shares pursuant to Biosensors Performance Share Plan were outstanding.

1(d)(iii) To show the total number of issued shares excluding treasury shares as at the end of the current financial period and as at the end of the immediately preceding year. As at 30-Jun-13 '000 1,743,483 (32,524) 1,710,959 As at 31-Mar-13 '000 1,742,843 (19,772) 1,723,071

Total number of issued shares Less number of shares held as treasury shares Number of shares in issue excluding treasury shares of the Issuer at end of period

The Company acquired 12,752,000 from 19 April 2013 to 17 June 2013. The total amount paid to acquire the shares was approximately US$11,721,000. The shares are held as "treasury shares". The Company has the right to re-issue these shares at a later date. All shares issued by the Company were fully paid. 1(d)(iv) A statement showing all sales, transfers, disposal, cancellation and/or use of treasury shares as at the end of the current financial period reported on. No treasury shares were sold, transferred, disposed, cancelled and/or used as at the end of the current financial period reported on. 2. Whether the figures have been audited or reviewed and in accordance with which auditing standard or practice. The figures have not been audited nor reviewed by the auditors. 3. Where the figures have been audited or reviewed, the auditors' report (including any qualifications or emphasis of matter). Not applicable. 4. Whether the same accounting policies and methods of computation as in the issuer's most recently audited annual financial statements have been applied. The Group has applied the same accounting policies and methods of computation in the financial statements for the current reporting period as in the audited financial statements for the financial year ended 31 March 2012 except for the adoption of new/revised IFRSs and IFRIC Interpretations that are effective for annual periods beginning on or after 1 April 2012. 5. If there are any changes in the accounting policies and methods of computation, including any required by an accounting standard, what has changed, as well as the reasons for, and the effect of, the change. The Group adopted the new/revised IFRSs and IFRIC Interpretations that are effective for annual periods beginning on or after 1 April 2012. Changes to the Group's accounting policies have been made as required, in accordance with the transitional provisions in the respective IFRSs and IFRIC Interpretations. The following are the new or amended IFRSs that are relevant to the Group: - Amendment to IAS 1 Presentation of Items of Other Comprehensive Income - Amendments to IFRS 7 Disclosures Offsetting financial assets and liabilities - Improvements to IFRSs -Amendment to IAS 1 Presentation of Financial Statements A -A Amendment to IAS 16 Property, Plant and Equipment -A Amendment to IAS 32 Financial Instruments: Presentation - IFRS 10 Consolidated Financial Statements - IFRS 11 Joint Arrangements - IFRS 12 Disclosures of Interests in Other Entities - IFRS 13 Fair Value Measurement - IAS 19 Employee Benefits (Revised) - IAS 27 Separate Financial Statements (Revised) - IAS 28 Investments in Associates and Joint Ventures (Revised) Effective date 1 Jul 2012 1 Jan 2013 1 1 1 1 1 1 1 1 1 1 Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan 2013 2013 2013 2013 2013 2013 2013 2013 2013 2013

The adoption of the above IFRSs and IFRIC interpretations do not have any significant impact on the financial statements of the Group.

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6. Earnings per ordinary share of the group for the current financial period reported on and the corresponding period of the immediately preceding financial year, after deducting any provision for preference dividends. 1st Quarter Ended 30-Jun-13 30-Jun-12 US cent US cent
1

Earnings per ordinary share of the Group:(a) Based on the weighted average number of ordinary shares; and - Before exceptional items - After exceptional items (b) On a fully diluted basis - Before exceptional items - After exceptional items
1 2

0.70 0.70
2

1.65 1.90

0.69 0.69
1,720,114 1,743,984

1.62 1.86
1,721,047 1,752,220

Weighted average ordinary shares issued ('000) Weighted average ordinary shares and equivalents outstanding ('000)

Basic earnings per share is calculated by dividing the profit for the period by the weighted average number of shares in issue during the period excluding ordinary shares purchased by the Company and held as treasury shares. Diluted earnings per share is calculated by dividing the profit for the period by the weighted average number of shares in issue during the period, excluding ordinary shares purchased by the Company and held as treasury shares, adjusted for the effects of dilutive options.

7. Net asset value (for the issuer and group) per ordinary share based on issued share capital of the issuer at the end of the:(a) current financial period reported on; and (b) immediately preceding financial year. As at 30-Jun-13 US cent 73.81 45.47 1,710,959 As at 31-Mar-13 US cent 72.43 45.53 1,723,071

Net assets per ordinary share -Group -Company Number of shares in issue at end of period ('000)

Net assets per share is calculated by dividing the net assets by the number of ordinary shares in issue as at the balance sheet date.

8. A review of the performance of the group, to the extent necessary for a reasonable understanding of the group's business. The review must include a discussion of the following:(a) any significant factors that affected the turnover, costs, and earnings of the group for the current financial period reported on, including (where applicable) seasonal or cyclical factors; and (b) any material factors that affected the cash flow, working capital, assets or liabilities of the group during the current financial period reported on. Financial Review for first quarter ended 30 June 2013 Revenue: Total product revenue for the quarter ended 30 June 2013 decreased by 6% to US$65.0 million from US$69.0 million recorded in the previous years corresponding quarter. Total interventional cardiology revenues decreased by 7% to US$60.9 million in the quarter ended 30 June 2013 from the US$65.7 million reported in the previous year's corresponding quarter due to a drop in the Group's drug-eluting stents ("DES") sales mainly as a result of the Group's efforts in reducing distributor channel inventories in China in anticipation of China new tenders pricing taking effect. The Group continues to see strong, double-digit sales growth in EMEA and Asia Pacific regions. Sales of critical care products remained constant at US$3.4 million in the quarter ended 30 June 2013, compared to US$3.3 million in the previous year's corresponding quarter. Total revenue, including licensing and royalty revenue, for the quarter decreased 11% to US$76.6 million from US$86.3 million in the previous year's corresponding quarter. The table below shows the Group's revenue and the principal components of the revenue, as a percentage of total revenue, for the periods indicated:

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The table below shows the Group's revenue and the principal components of the revenue, as a percentage of total revenue, for the periods indicated: Revenue by business segments - 1st Quarter Critical care Interventional cardiology Cardiac diagnostic Total product revenue Licensing and royalties revenue Total revenue Q1 FY 2014 US$'000 3,431 60,911 706 65,048 11,618 76,666 % 4% 80% 1% 85% 15% 100% Q1 FY 2013 US$'000 3,339 65,707 69,046 17,262 86,308 % 4% 76% 0% 80% 20% 100%

Cost of sales and gross profit: Overall gross margin for products was 75% for the quarter ended 30 June 2013, compared to 81% for the previous year's corresponding quarter. Gross margin reduction was attributable mainly to our distribution activities in Japan for the Nobori stents, coupled with the consolidation of the Groups newly-acquired Cardiac Diagnostic Business, which has a lower gross profit margin. The table below shows the Groups gross profit by business segments, as a percentage of segment revenue, for the periods indicated:

Gross profit by business segments - 1st Quarter

Q1 FY 2014 Gross Margin US$'000 % 1,096 47,708 217 49,021 11,618 60,639 32% 78% 31% 75% 100% 79%

Q1 FY 2013 US$'000 1,390 54,556 55,946 17,262 73,208

Gross Margin % 42% 83% NM 81% 100% 85%

Critical care Interventional cardiology Cardiac diagnostic Total product gross profit Licensing and royalties revenue Total gross profit

Operating expenses: The Group's total operating expenses for the first quarter were US$41.9 million compared to US$39.5 million for the first quarter in the previous year, an increase of 6% over the prior years corresponding quarter. (i) Sales and marketing expenses Sales and marketing expenses increased 19% to US$26.6 million for the quarter ended 30 June 2013 compared to US$22.3 million for the quarter ended 30 June 2012. The increase was due to payroll related expenses, additional investment in brand building activities and trade show related spending. (ii) General and administrative expenses General and administrative expenses reduced 8% to US$9.3 million for the quarter ended 30 June 2013 compared to US$10.1 million in the previous year's corresponding quarter. The decrease was mainly due to reduced spending in consulting and professional fees. (iii) Research and development expenses Research and development expenses reduced 4% to US$6.1 million for the quarter ended 30 June 2013 compared to US$6.3 million in the quarter ended 30 June 2012. The decrease was mainly due to lower spending in R&D supplies during the period. (iv) Other operating income/(expenses) Other operating expenses for the quarter comprised primarily of net exchange gain arising from the strengthening of EUR and SGD during the period. Income tax Income tax for the current quarter comprises mainly corporate income tax expenses. Net result after tax: The net result for the quarter ended 30 June 2013 was a profit after tax of US$12.1 million as compared to a net profit after tax of US$32.6 million for the same quarter in the previous year. The decrease in net profit for the quarter as compared to the prior year's corresponding period was attributable to a number of factors, including the negative impact of reduced licensing revenue, lower product revenue, increased spending on brand building activities, increased finance expenses relating to the fixed rate notes previously issued and non-recurring favorable fair value adjustments of derivatives in the same quarter of the previous year.

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Use of proceeds from the issue of 4.875% fixed rate notes due 2017 The Company refers to its announcement on 23 January 2013 in relation to the issuance of an aggregate of S$300 million (approximate US$240 million) in principal amount of 4-year notes with interest at a rate of 4.875%, payable semi-annually in arrear. As at 30 June 2013, out of the total net proceeds of S$295.4 million (approximate US$238.2 million) from the issuance of 4-year notes, the Company paid US$51.1 million for the acquisition of the business of Spectrum Dynamics. The Company will continue to make periodic announcements on the utilisation of the proceeds from the notes issue as and when such proceeds are materially deployed. 9. Where a forecast, or a prospect statement, has been previously disclosed to shareholders, any variance between it and the actual results. The Company anticipates that the business environment in which it operates will remain positive. Other than in respect of royalty income from Japan, the Groups current results are in line with the prospect statement made in the announcement dated 29 May 2013.

10. A commentary at the date of the announcement of the significant trends and competitive conditions of the industry in which the group operates and any known factors or events that may affect the group in the next reporting period and the next 12 months. On 26 May 2013, the Company announced the acquisition of substantially all the assets of Spectrum Dynamics, a leader in advanced functional assessment technologies, including those used to evaluate patients for cardiac interventions. The purchase consideration of US$51.1 million was funded from the Groups internal cash resources. The acquisition is expected to have a positive impact on the total revenue of the Group for the current financial year ending 31 March 2014. For the fiscal year ending 31 March 2014 (FY14), management anticipates total revenue to grow around 15% over FY13. This guidance is primarily driven by continued DES product revenue growth in the EMEA and APAC regions, as well as managements expectations that China sales will recover following the inventory adjustment in Q1 FY14. Management also expects revenue contributions in FY14 to come from the commercialization of various new products and the newly acquired business of Spectrum Dynamics. The Company expects its future royalty income to improve over its Q1 FY14 results. Although royalty revenue is not completely within the Company's control, the Company will invest in expertise to assist its licensee in Japan in an effort to improve performance. Moreover, the Groups own sales efforts in Japan have been gaining momentum. The Groups interest expense and interest payments will increase in future periods as a result of issuing about US$240 million in principal amount of 4 year notes. With the cash provided from these notes and continued improvement in the Companys operating performance, the Company is not currently planning additional fund raising activities. 11. Dividend (a) Current Financial Period Reported On Any dividend declared for the current financial period reported on? None (b) Corresponding Period of the Immediately Preceding Financial Year Any dividend declared for the corresponding period of the immediately preceding financial year? None (c) Date payable Not applicable. (d) Books closure date Not applicable. 12. If no dividend has been declared/recommended, a statement to that effect. No dividend has been declared or recommended during the period under review. 13. Interested person transactions There were no new interested person transactions during the first quarter ended 30 June 2013 under Chapter 9 of the Listing Manual.

BY ORDER OF THE BOARD Yoh-Chie Lu Chairman 7 August 2013

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Statement by Directors Pursuant to SGX Listing Rule 705(4) In the opinion of management, the accompanying unaudited consolidated interim financial statements have been prepared on a consistent basis with the March 31, 2013 audited consolidated financial statements. The unaudited consolidated financial statements are presented in accordance with International Financial Reporting Standards (IFRS). The preparation of consolidated financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the reporting periods, and therefore the actual results may differ from those estimates. The consolidated interim financial statements should be read in conjunction with the consolidated financial statements and accompanying notes thereto included in our FY 2012/13 annual report. To the best of our knowledge, nothing has come to the attention of the Directors which may render the interim financial results to be false or misleading. Based on our knowledge, the financial statements and other financial information included in this report, present fairly in all material respects the financial conditions, results of operations and cash flows of the Group as of, and for, the periods presented in this announcement.

On Behalf of the Board

Yoh-Chie Lu Chairman 7 August 2013

Jack Wang Chief Executive Officer

BIOSENSORS INTERNATIONAL GROUP, LTD.

Registered Address : Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda Mailing Address : Block 10, Kaki Bukit Avenue 1, #06-01/04 Singapore 417942

www.biosensors.com