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Exhibit 99.01

Semiconductor Optical Component Business

Financial Statements

Years Ended March 31, 2012 and March 31, 2011

and Nine-month Periods Ended December 31, 2012 and 2011

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INDEPENDENT AUDITORS’ REPORT

To the Management of LAPIS Semiconductor Co., Ltd.

Yokohama, Japan

We have audited the accompanying statements of assets acquired and liabilities assumed of the Semiconductor Optical Component Business (“OCU”), a division of LAPIS Semiconductor Co., Ltd. (the “Company”), as of March 31, 2012 and 2011, and the related statements of revenues and direct expenses for the years then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

The accompanying financial statements were prepared to present the assets acquired and liabilities assumed and the revenues and direct expenses of OCU as discussed in Note 2 to the financial statements, and are not intended to be a complete presentation of OCU’s financial position or results of operations.

In our opinion, such financial statements present fairly, in all material respects, the assets acquired and liabilities assumed of OCU as of March 31, 2012 and 2011, and its revenues and direct expenses for the years then ended in conformity with accounting principles generally accepted in the United States of America.

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Semiconductor Optical Component Business

(A Division of Lapis Semiconductor Co., Ltd.)

Statements of Assets Acquired and Liabilities Assumed

As of March 31, 2012 and 2011 and December 31, 2012 (unaudited)

(In thousands of Yen)

The accompanying notes are an integral part of these statements.

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Semiconductor Optical Component Business

(A Division of Lapis Semiconductor Co., Ltd.)

Statements of Revenues and Direct Expenses

For the Years Ended March 31, 2012 and 2011

(In thousands of Yen)

The accompanying notes are an integral part of these statements.

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Semiconductor Optical Component Business

(A Division of Lapis Semiconductor Co., Ltd.)

Statements of Revenues and Direct Expenses

For the Nine-month Periods Ended December 31, 2012 (Unaudited) and

December 31, 2011 (Unaudited)

(In thousands of Yen)

The accompanying notes are an integral part of these statements.

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Semiconductor Optical Component Business

(A Division of Lapis Semiconductor Co., Ltd.)

Notes to Financial Statements

For the Years Ended March 31, 2012 and 2011 and

Nine-month Periods Ended December 31, 2012 (Unaudited) and 2011 (Unaudited)

1. DESCRIPTION OF BUSINESS AND TRANSACTIONS

Description of Transactions - On January 18, 2013, Lapis Semiconductor Co., Ltd. (the “Company”), a wholly-owned subsidiary of ROHM CO., LTD., entered into an agreement and plan of demerger (“Agreement”) with NeoPhotonics Corporation and NeoPhotonics Semiconductor GK, a wholly-owned Japanese subsidiary of NeoPhotonics Corporation. The Agreement provides for the demerger and sale of the semiconductor optical components business unit (the “OCU”) of the Company.

Under the terms of the Agreement, certain optical semiconductor product assets (the “Assets to be Acquired”) were acquired by NeoPhotonics Semiconductor GK and certain liabilities pertaining to the OCU were assumed by NeoPhotonics Semiconductor GK. The Assets to be Acquired are comprised of a portfolio of tangible and intangible assets including inventory, property and plant, equipment, software, customer relationships and technology. The demerger includes land, the physical plant, manufacturing equipment and processes necessary for the continued production of the acquired products.

The Company retained the cash, cash equivalents and receivables at the closing, and most of the liabilities of the OCU incurred prior to the closing, as defined in the Agreement. The demerger transaction was closed on March 29, 2013.

Description of Business - The Company’s OCU business produces high speed semiconductor and high speed laser and photodetector devices for communications networks. The OCU’s lasers, photodetectors and analog semiconductor integrated circuits (ICs) are critical elements of coherent and other high speed optical transmission devices. The OCU was an early innovator in high speed optoelectronics and the business today is among the leading producers of both analog electronic ICs and photonic solutions for the current generation of 100G modules.

2. BASIS OF PRESENTATION

The OCU was not operated as a “stand-alone” division or subsidiary of the Company. As a result, the distinct and separate accounts necessary to present a complete “stand-alone” balance sheet and statements of income and cash flows of the Assets to be Acquired have not been maintained. Therefore, it is not practical to provide full financial statements for the OCU.

Accordingly, the accompanying statements of assets acquired and liabilities assumed and the statements of revenues and direct expenses of the OCU were prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission and are not intended to be a complete presentation of the OCU’s assets, liabilities, revenues, expenses, and cash flows.

The statements of revenues and direct expenses include the revenue, related cost of revenues, and expenses that directly relate to the demerged OCU, as well as an allocation of costs and expenses that can be reasonably attributed to the OCU. Revenues in the accompanying statements of revenues and direct expenses represent net sales directly attributable to the OCU. Direct expenses in the accompanying statements of revenues represent direct and allocated costs and expenses directly associated with producing the OCU’s revenues. Costs and expenses for certain corporate functions and company-wide services have been generally allocated to the OCU based on occupied square footage or headcount of employees supported by the functions and services for which costs were allocated. Selling expenses have been generally allocated to the OCU based on the percentage of revenues. The Company maintains all debt and notes payable on a corporate level, and accordingly, debt and related interest expenses were not allocated to the OCU. Management believes that the allocation method is reasonable.

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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Depreciation expenses of buildings, facilities and structures are allocated to the OCU based on relative occupied square footage. Most depreciation expenses of machinery, tools and equipment are directly attributable to the OCU.

The carrying values of long-lived assets, held and used by the Company, are evaluated for impairment whenever there is an event or change in circumstances that indicates that such assets have been impaired or that the carrying amounts of such assets might not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. That assessment shall be based on the carrying amount of the asset at the date it is tested for recoverability, whether in use or under development. The impairment loss is measured as the amount by which the carrying amount of a long-lived asset exceeds its fair value.

The carrying values of intangible assets are evaluated for impairment whenever there is an event or change in circumstances that indicates that such assets have been impaired or that the carrying amounts of such assets might not be recoverable. An impairment loss shall be recognized if the carrying amount of an intangible asset is not recoverable and its carrying amount exceeds its fair value.

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As allowed under Accounting Standards Codification Topic 715, the Company does not recognize gain or loss on settlement of the pension obligations when the cost of all settlements during a year is less than or equal to the sum of the service cost and the interest cost components of the net periodic pension cost for the plan for the year.

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4. INVENTORIES

Inventories at March 31, 2012 and 2011 and December 31, 2012 consist of the following:

5. TANGIBLE FIXED ASSETS

Tangible fixed assets at March 31, 2012 and 2011 and December 31, 2012 consist of the following:

Depreciation expenses were ¥247,746 thousand and ¥354,338 thousand for the years ended March 31, 2012 and 2011, respectively.

Depreciation expenses were ¥179,917 thousand and ¥200,233 thousand, for the nine-month periods ended December 31, 2012 and 2011, respectively (unaudited).

These expenses are included in cost of sales, research and development expenses, and selling, general and administrative expenses.

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6. INTANGIBLE ASSETS

Intangible assets at March 31, 2012 and 2011 and December 31, 2012 consist of the following:

Amortization expenses were ¥70,649 thousand and ¥71,165 thousand for the years ended March 31, 2012 and 2011, respectively.

Amortization expenses were ¥48,023 thousand and ¥52,921 thousand for the nine-month periods ended December 31, 2012 and 2011, respectively (unaudited).

Estimated amortization expense for intangible assets currently held for the next five years ending March 31, 2012 is ¥59,326 thousand in 2013, ¥33,555 thousand in 2014, ¥13,068 thousand in 2015, ¥1,774 thousand in 2016, and ¥1,473 thousand in 2017.

7. EMPLOYEES’ RETIREMENT BENEFITS

The Company sponsors a funded defined benefit pension plan for its employees. The defined benefit pension plan uses a “point system” whereby benefits under the plan are calculated according to accumulated “points,” that are earned based on an employees’ position, extent of contribution and length of service period during employment, and conditions at the time of retirement.

In connection with the demerger of the OCU, NeoPhotonics Semiconductor GK will assume the obligation to pay benefits earned by employees who become employees of NeoPhotonics Semiconductor GK after the demerger. Accordingly, the accompanying statements of net assets acquired and liabilities assumed include an allocated portion of the plan assets and benefit obligations of the OCU.

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The funded status of the benefit plan as of March 31, 2012 and 2011 are as follows:

Settlement

The Company had participated in a corporate pension fund of Oki Electric Industry Co., Ltd. (“OKI pension fund”) until December 31, 2010. The Company created its own defined benefit plan, Lapis Semiconductor Group corporate pension fund (“Lapis pension fund”) on January 1, 2011 and transferred its pension liabilities for current eligible employees to the Lapis pension fund from the OKI pension fund. In the transition, the pension benefit obligations related to the Company’s current eligible employees were taken over from the OKI pension fund. Pension benefit obligations related to the Company’s retired pensioners and the pension assets for the Company’s retired pensioners and current eligible employees were retained at the OKI pension fund. As a result, the Company recorded a settlement gain of ¥136,284 thousand in selling, general and administrative expense for the year ended March 31, 2011. The settlement gain is comprised of the followings:

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The accumulated benefit obligation as of March 31, 2012 and 2011 are as follows:

The pension plan with an accumulated benefit obligation in excess of plan assets at the end of year are as follows:

Net periodic pension costs for the years ended March 31, 2012 and 2011 include the following components:

Net periodic pension costs for the nine-month periods ended December 31, 2012 and 2011 include the following components:

No actuarial loss is expected to be amortized in the statements of revenues and direct expenses in the year ending March 31, 2013.

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Assumptions used to determine projected benefit obligations at March 31, 2012 and 2011 are as follows:

Assumptions used to determine net periodic pension costs for the years ended March 31, 2012 and 2011 are as follows:

Rate of increase in compensation levels was not used in the calculation of projected benefit obligation and net periodic pension costs for the years ended March 31, 2012 and 2011 under the “point system.”

The Company determines their expected long-term rate of return on plan assets based on the defined yields of investments in its life insurance company general account, which occupies a major part of plan assets categories, and their consideration of the current expectations for future returns and the historical returns of other plan assets categories in which they invest.

Plan Assets

The Company’s fundamental policy for the investment of plan assets is to secure the necessary profit on a long term basis to enable the Company to fund the payments for future pension benefits to eligible participants.

Plan assets are allocated in accordance with the plan assets allocation policy, which is established for the purpose of achieving a stable rate of return on a mid to long-term basis, by taking into account the expected rate of return on each plan asset, a standard deviation and a correlation coefficient. The variance between long-term expected return and actual return on invested plan assets is evaluated on an annual basis. The plan assets allocation policy is revised, when considered necessary, to achieve the expected long-term rate of return.

The Company’s portfolio consists of two major components; approximately 65% is invested in debt securities and approximately 35% is invested in equity securities.

The fair value of the plan assets allocations at March 31, 2012 and 2011, by asset class are as follows:

Level 2 assets include investments in pooled funds that invest both long and short in equity securities and bonds. Pooled funds are valued at their net asset values that are provided by the fund manager or general partner of the funds.

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Pooled funds that invest in equity and debt securities, and money trust and deposits are valued at their net asset values that are calculated by the sponsor of the fund and have daily liquidity.

Money trust and deposits that are not included in pooled funds are valued at their cost plus imputed interest.

The Company forecasts to contribute ¥52,195 thousand to the defined benefit pension plan in the year ending March 31, 2013.

Estimated future benefit payments at March 31, 2012, are as follows:

8. SUPPLEMENTAL EXPENSE INFORMATION

The following expenses are included in selling, general and administrative expenses.

9. SUBSEQUENT EVENTS

The Company evaluated subsequent events that have occurred after March 31, 2012, through April 25, 2013, the date that the financial statements were available to be issued.

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