MIRA INFORM REPORT

 

 

Report Date :

28.08.2013

 

IDENTIFICATION DETAILS

 

Name :

SHUZ TUNG MACHINERY INDUSTRIAL CO LTD 

 

 

Registered Office :

Central Science Industrial Park, No.30, Houke South Road, Houli District, Taichung, 421

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

17.05.1983

 

 

Legal Form :

Public Independent Company

 

 

Line of Business :

manufacturer and distributor of electronic equipment and components

Subject is also involved in production and sale of special purpose bicycle equipment and components, as well as hydraulic pressure pipes and molds

 

 

No. of Employees :

715

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory 

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31st 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Taiwan

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


Taiwan ECONOMIC OVERVIEW

 

Taiwan has a dynamic capitalist economy with gradually decreasing government guidance of investment and foreign trade. Exports, led by electronics, machinery, and petrochemicals have provided the primary impetus for economic development. This heavy dependence on exports exposes the economy to fluctuations in world demand. In 2009, Taiwan's GDP contracted 1.8%, due primarily to a 13.1% year-on-year decline in exports. In 2010 GDP grew 10.7%, as exports returned to the level of previous years, and in 2011, grew 4.0%. In 2012, however, growth fell to 1.3%, because of softening global demand. Taiwan's diplomatic isolation, low birth rate, and rapidly aging population are major long-term challenges. Free trade agreements have proliferated in East Asia over the past several years, but except for the landmark Economic Cooperation Framework Agreement (ECFA) signed with China in June 2010, so far Taiwan has been excluded from this greater economic integration in part because of its diplomatic status. Negotiations continue on such follow-on components of ECFA regarding trade in goods and services. The MA administration has said that the ECFA will serve as a stepping stone toward trade pacts with other key trade partners, which Taiwan subsequently launched with Singapore and New Zealand. Taiwan's Total Fertility rate of just over one child per woman is among the lowest in the world, raising the prospect of future labor shortages, falling domestic demand, and declining tax revenues. Taiwan's population is aging quickly, with the number of people over 65 accounting for 11.2% of the island's total population as of 2012. The island runs a large trade surplus largely because of its surplus with China, and its foreign reserves are the world's fifth largest, behind China, Japan, Saudi Arabia, and Russia. In 2006 China overtook the US to become Taiwan's second-largest source of imports after Japan. China is also the island's number one destination for foreign direct investment. Three financial memorandums of understanding, covering banking, securities, and insurance, took effect in mid-January 2010, opening the island to greater investments from the mainland's financial firms and institutional investors, and providing new opportunities for Taiwan financial firms to operate in China. In August 2012, Taiwan Central Bank signed a memorandum of understanding on cross-Strait currency settlement with its Chinese counterpart. The MOU allows for the direct settlement of Chinese RMB and the New Taiwan dollar across the Strait, which could help develop Taiwan into a local RMB hub. Closer economic links with the mainland bring greater opportunities for the Taiwan economy, but also poses new challenges as the island becomes more economically dependent on China while political differences remain unresolved.

 

Source : CIA

 


Company name & address

 

Shuz Tung Machinery Industrial Co Ltd

Central Science Industrial Park

No.30, Houke South Road, Houli District

Taichung, 421

Taiwan

Tel:       886-4-25561000

Fax:      886-4-25561889

Web:    www.shuztung.com

Operating Address

No. 1325, Sec.1, Chung Shan Road,

Tachia Town, Taichung hsien,

Taiwan ROC, Taiwan

Tel. No.:            886-4-26831886

 

 

Synthesis 

 

Employees:                   715

Company Type:            Public Independent

Traded:                         Gre Tai Security Market: 4537

Incorporation Date:         17-May-1983

Auditor:                        KPMG LLP       

Financials in:                 usd (Millions)

Fiscal Year End:            31-Dec-2012

Reporting Currency:       Taiwanese New Dollar

Annual Sales:                48.1  1

Net Income:                  (1.3)

Total Assets:                 81.9  2

Market Value:               35.8 (08-Aug-2013)

 

 

Business Description     

 

SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD is principally engaged in the manufacturing and distribution of electronic equipment and components. The Company is also involved in the production and sale of special purpose bicycle equipment and components, as well as hydraulic pressure pipes and molds. The Company's products mainly include thin film transistor liquid crystal display (TFT-LCD) equipment and touch panels, semiconductor packaging equipment, laser incision and automated optical inspection equipment, as well as other electronic components. The Company distributes its products in domestic and overseas markets. For the fiscal year ended 31 December 2012, Shuz Tung Machinery Industrial Co Ltd revenues decreased 12% to NT$1.42B. Net loss totaled NT$39.8M vs. income of NT$152.2M. Revenues reflect Special Equipment Segment decrease of 18% to NT$526.6M, Electric Equipment Segment decrease of 9% to NT$840.5M, Asia segment decrease of 13% to NT$1.29B, Europe segment decrease of 27% to NT$62.3M.


 

Industry             

Industry            Semiconductor and Other Electronic Component Manufacturing

ANZSIC 2006:    2429 - Other Electronic Equipment Manufacturing

ISIC Rev 4:        2610 - Manufacture of electronic components and boards

NACE Rev 2:     2611 - Manufacture of electronic components

NAICS 2012:     334419 - Other Electronic Component Manufacturing

UK SIC 2007:    2611 - Manufacture of electronic components

US SIC 1987:    3679 - Electronic Components, Not Elsewhere Classified

 

 

Key Executives   

 

 

Name

Title

Songxian Li

General Manager-Electrical Equipment, Director

Hailin Lu

Finance Manager

Qiqian Dai

Special Assistant to Chairman of the Board

Tiancai Zhuang

Chairman of the Board

Duming Cai

Independent Director

 

 

Financial Summary    

 

 

As of 31-Dec-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.52

2.32

Quick Ratio (MRQ)

0.91

1.43

Debt to Equity (MRQ)

0.75

0.56

Net Profit Margin (TTM) %

-2.80

6.72

Return on Assets (TTM) %

-1.74

5.54

Return on Equity (TTM) %

-4.04

13.32

 

 

 

Stock Snapshot    

 

 

Traded: Gre Tai Security Market: 4537

 

As of 8-Aug-2013

   Financials in: TWD

Recent Price

14.90

 

EPS

-0.48

52 Week High

25.00

 

Price/Sales

0.75

52 Week Low

14.01

 

Price/Book

11.21

Avg. Volume (mil)

0.0074

 

 

 

Market Value (mil)

1,072.80

 

 

 

 

Price % Change

Rel S&P 500%

4 Week

-2.61%

1.90%

13 Week

4.93%

10.59%

52 Week

-38.93%

-42.21%

Year to Date

-25.13%

-26.62%

 

 

1- Profit & Loss Item Exchange Rate: USD 1 = TWD 29.57962

2 - Balance Sheet Item Exchange Rate: USD 1 = TWD 29.012

 

 

Corporate Overview

 

Location

Central Science Industrial Park

No.30, Houke South Road, Houli District

Taichung, 421

Taiwan

Tel:       886-4-25561000

Fax:      886-4-25561889

Web:    www.shuztung.com

           

Quote Symbol - Exchange

4537 - Gre Tai Security Market

Sales TWD(mil):            1,422.3

Assets TWD(mil):          2,375.5

Employees:                   715

Fiscal Year End:            31-Dec-2012

Industry:                        Electronic Instruments and Controls

Incorporation Date:         17-May-1983

Company Type:             Public Independent

Quoted Status:              Quoted

Chairman of the Board:   Tiancai Zhuang

 

Industry Codes

ANZSIC 2006 Codes:

2429     -          Other Electronic Equipment Manufacturing

2399     -          Other Transport Equipment Manufacturing Not Elsewhere Classified

2499     -          Other Machinery and Equipment Manufacturing Not Elsewhere Classified

2469     -          Other Specialised Machinery and Equipment Manufacturing

2299     -          Other Fabricated Metal Product Manufacturing Not Elsewhere Classified

 

ISIC Rev 4 Codes:

2610     -          Manufacture of electronic components and boards

2819     -          Manufacture of other general-purpose machinery

309       -          Manufacture of transport equipment n.e.c.

2599     -          Manufacture of other fabricated metal products n.e.c.

 

NACE Rev 2 Codes:

2611     -          Manufacture of electronic components

2599     -          Manufacture of other fabricated metal products n.e.c.

2829     -          Manufacture of other general-purpose machinery n.e.c.

309       -          Manufacture of transport equipment n.e.c.

 

NAICS 2012 Codes:

334419  -          Other Electronic Component Manufacturing

334413  -          Semiconductor and Related Device Manufacturing

333249  -          Other Industrial Machinery Manufacturing

336991  -          Motorcycle, Bicycle, and Parts Manufacturing

332999  -          All Other Miscellaneous Fabricated Metal Product Manufacturing

333999  -          All Other Miscellaneous General Purpose Machinery Manufacturing

 

US SIC 1987:

3679     -          Electronic Components, Not Elsewhere Classified

3499     -          Fabricated Metal Products, Not Elsewhere Classified

3674     -          Semiconductors and Related Devices

3751     -          Motorcycles, Bicycles, and Parts

3569     -          General Industrial Machinery and Equipment, Not Elsewhere Classified

3559     -          Special Industry Machinery, Not Elsewhere Classified

 

UK SIC 2007:

2611     -          Manufacture of electronic components

2599     -          Manufacture of other fabricated metal products n.e.c.

2829     -          Manufacture of other general-purpose machinery n.e.c.

309       -          Manufacture of transport equipment n.e.c.

 

Business Description

SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD is principally engaged in the manufacturing and distribution of electronic equipment and components. The Company is also involved in the production and sale of special purpose bicycle equipment and components, as well as hydraulic pressure pipes and molds. The Company's products mainly include thin film transistor liquid crystal display (TFT-LCD) equipment and touch panels, semiconductor packaging equipment, laser incision and automated optical inspection equipment, as well as other electronic components. The Company distributes its products in domestic and overseas markets. For the fiscal year ended 31 December 2012, Shuz Tung Machinery Industrial Co Ltd revenues decreased 12% to NT$1.42B. Net loss totaled NT$39.8M vs. income of NT$152.2M. Revenues reflect Special Equipment Segment decrease of 18% to NT$526.6M, Electric Equipment Segment decrease of 9% to NT$840.5M, Asia segment decrease of 13% to NT$1.29B, Europe segment decrease of 27% to NT$62.3M.

 

More Business Descriptions

Industrial Machinery and Equipment Merchant Wholesalers

 


 

 

executive report

 

Board of Directors

 

Name

Title

Function

 

Tiancai Zhuang

 

Chairman of the Board

Chairman

 

Biography:

Mr. Zhuang Tiancai has been serving as Chairman of the Board in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. He is also Chairman of the Board in an investment comapny and an automation company.

 

Duming Cai

 

Independent Director

Director/Board Member

 

 

Education:

Iowa State University, PHD (Industrial Engineering)
Iowa State University, M (Industrial Engineering)
Tunghai University, B (Industrial Engineering)

 

Songxian Li

 

General Manager-Electrical Equipment, Director

Director/Board Member

 

 

Biography:

Li Songxian has been serving as General Manager-Electrical Equipment and Director in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. Li holds an Executive Master of Business Administration from National Chiao Tung University, Taiwan.

 

Education:

National Chiao Tung University, MBA 

 

Ruilong Tong

 

Director

Director/Board Member

 

 

Ende Xu

 

Independent Director

Director/Board Member

 

 

Biography:

Xu Ende has been serving as Independent Director in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since October 25, 2011. Xu currently also serves as Professor at Tunghai University. Xu holds a Bachelor's degree in Accounting from Feng Chia University, a Master of Business Administration from National Chung Hsing University, as well as a Doctorate's degree in Accounting from National Taiwan University.

 

Education:

National Taiwan University, PHD (Accounting)
National Chung Hsing University, MBA 
Feng Chia University, B (Accounting)

 

Zhang Xu

 

Director

Director/Board Member

 

 

Qizhou Zheng

 

Director

Director/Board Member

 

 

Biography:

Zheng Qizhou has been serving as Director in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. Zheng is also Chairman of the Board in ASIA GREAT INTERNATIONAL CO., LTD.

 

Chaohui Zhuang

 

General Manager-Special Equipment, Director

Director/Board Member

 

 

Biography:

Mr. Zhuang Chaohui has been serving as Director and General Manager-Special Equipment in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. He is also Chairman of the Board in an investment company and Director in an automation company.

 

 

Executives

 

Name

Title

Function

 

Wenbin Chen

 

Engineering Deputy General Manager-Electrical Equipment

Division Head Executive

 

Biography:

Chen Wenbin has been serving as Engineering Deputy General Manager-Electrical Equipment in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since March 27, 2012. Wei holds a Master's degree from National Cheng Kung University, Taiwan.

 

Education:

National Cheng Kung University, M 

 

Songxian Li

 

General Manager-Electrical Equipment, Director

Division Head Executive

 

 

Biography:

Li Songxian has been serving as General Manager-Electrical Equipment and Director in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. Li holds an Executive Master of Business Administration from National Chiao Tung University, Taiwan.

 

Education:

National Chiao Tung University, MBA 

 

Taishan Wei

 

Deputy General Manager-Electrical Equipment

Division Head Executive

 

 

Biography:

Wei Taishan has been serving as Deputy General Manager-Electrical Equipment in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since February 14, 2011. Wei holds a Master of Business Administration from Columbia Southern University.

 

Education:

Columbia Southern University, MBA 

 

Chaohui Zhuang

 

General Manager-Special Equipment, Director

Division Head Executive

 

 

Biography:

Mr. Zhuang Chaohui has been serving as Director and General Manager-Special Equipment in SHUZ TUNG MACHINERY INDUSTRIAL CO., LTD since August 5, 2011. He is also Chairman of the Board in an investment company and Director in an automation company.

 

Hailin Lu

 

Finance Manager

Finance Executive

 

 

Qiqian Dai

 

Special Assistant to Chairman of the Board

Investor Relations Executive

 

 

 

Significant Developments

 

 

 

 

Shuz Tung Machinery Industrial Co Ltd Announces No Dividend Payment for FY 2012

Apr 17, 2013


Shuz Tung Machinery Industrial Co Ltd announced that it will pay no dividend to shareholders for fiscal year 2012. 

 

 

Annual Income Statement

 

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Period Length

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

    Gross Revenue

48.3

55.0

39.6

16.0

    Sales Returns and Allowances

-0.2

-0.2

-0.4

-0.4

Revenue

48.1

54.8

39.2

15.6

Total Revenue

48.1

54.8

39.2

15.6

 

 

 

 

 

    Cost of Revenue

34.2

36.6

26.1

11.1

Cost of Revenue, Total

34.2

36.6

26.1

11.1

Gross Profit

13.9

18.2

13.2

4.5

 

 

 

 

 

    Selling/General/Administrative Expense

8.7

7.6

6.5

2.3

Total Selling/General/Administrative Expenses

8.7

7.6

6.5

2.3

Research & Development

5.2

4.6

4.2

3.3

    Impairment-Assets Held for Use

0.2

-

-

-

Unusual Expense (Income)

0.2

-

-

-

Total Operating Expense

48.3

48.9

36.8

16.7

 

 

 

 

 

Operating Income

-0.2

6.0

2.4

-1.1

 

 

 

 

 

        Interest Expense - Non-Operating

-0.1

-0.1

-0.1

-0.1

    Interest Expense, Net Non-Operating

-0.1

-0.1

-0.1

-0.1

        Interest Income - Non-Operating

0.0

0.0

0.0

0.0

        Investment Income - Non-Operating

-0.6

-0.2

-0.5

-0.2

    Interest/Investment Income - Non-Operating

-0.6

-0.2

-0.5

-0.2

Interest Income (Expense) - Net Non-Operating Total

-0.7

-0.3

-0.7

-0.3

Gain (Loss) on Sale of Assets

0.0

0.0

0.0

0.0

    Other Non-Operating Income (Expense)

0.5

0.3

1.9

0.7

Other, Net

0.5

0.3

1.9

0.7

Income Before Tax

-0.6

6.0

3.6

-0.6

 

 

 

 

 

Total Income Tax

0.8

0.8

0.3

-0.5

Income After Tax

-1.3

5.2

3.4

-0.2

 

 

 

 

 

    Minority Interest

-

-

-0.1

-

Net Income Before Extraord Items

-1.3

5.2

3.3

-0.2

Net Income

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Income Available to Common Excl Extraord Items

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Income Available to Common Incl Extraord Items

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Basic/Primary Weighted Average Shares

72.0

72.0

72.0

72.0

Basic EPS Excl Extraord Items

-0.02

0.07

0.05

0.00

Basic/Primary EPS Incl Extraord Items

-0.02

0.07

0.05

0.00

Dilution Adjustment

0.0

-

0.0

0.0

Diluted Net Income

-1.3

5.2

3.3

-0.2

Diluted Weighted Average Shares

72.0

72.0

72.0

72.0

Diluted EPS Excl Extraord Items

-0.02

0.07

0.05

0.00

Diluted EPS Incl Extraord Items

-0.02

0.07

0.05

0.00

Dividends per Share - Common Stock Primary Issue

0.00

0.01

0.00

0.00

Gross Dividends - Common Stock

0.0

0.4

0.0

0.0

Interest Expense, Supplemental

0.1

0.1

0.1

0.1

Interest Capitalized, Supplemental

-0.1

0.0

-

-

Depreciation, Supplemental

0.9

0.6

0.6

0.3

Total Special Items

0.3

0.0

0.0

0.0

Normalized Income Before Tax

-0.3

6.0

3.6

-0.6

 

 

 

 

 

Effect of Special Items on Income Taxes

0.1

0.0

0.0

0.0

Inc Tax Ex Impact of Sp Items

0.9

0.8

0.3

-0.5

Normalized Income After Tax

-1.2

5.2

3.4

-0.2

 

 

 

 

 

Normalized Inc. Avail to Com.

-1.2

5.2

3.3

-0.2

 

 

 

 

 

Basic Normalized EPS

-0.02

0.07

0.05

0.00

Diluted Normalized EPS

-0.02

0.07

0.05

0.00

Amort of Intangibles, Supplemental

0.2

0.2

0.2

-

Research & Development Exp, Supplemental

5.2

4.6

4.2

3.3

Normalized EBIT

0.0

6.0

2.4

-1.1

Normalized EBITDA

1.2

6.7

3.2

-0.8

    Current Tax - Total

0.2

0.5

0.2

0.1

Current Tax - Total

0.2

0.5

0.2

0.1

    Deferred Tax - Total

0.6

0.3

0.0

-0.5

Deferred Tax - Total

0.6

0.3

0.0

-0.5

Income Tax - Total

0.8

0.8

0.3

-0.5

Interest Cost - Domestic

0.1

0.1

-

-

Expected Return on Assets - Domestic

0.0

0.0

-

-

Transition Costs - Domestic

0.1

0.1

-

-

Other Pension, Net - Domestic

-

-

0.1

0.0

Domestic Pension Plan Expense

0.2

0.2

0.1

0.0

Defined Contribution Expense - Domestic

0.3

0.3

0.2

0.1

Total Pension Expense

0.5

0.5

0.3

0.2

Discount Rate - Domestic

1.75%

2.00%

1.75%

-

Expected Rate of Return - Domestic

1.75%

2.00%

1.75%

-

Compensation Rate - Domestic

3.00%

5.00%

5.00%

-

Total Plan Interest Cost

0.1

0.1

-

-

Total Plan Expected Return

0.0

0.0

-

-

Total Plan Other Expense

-

-

0.1

0.0

 

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate

29.011999

30.279

29.1565

31.985

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

    Cash & Equivalents

11.4

13.4

9.5

5.5

    Short Term Investments

0.1

0.5

0.3

0.1

Cash and Short Term Investments

11.5

14.0

9.8

5.6

        Accounts Receivable - Trade, Gross

24.0

19.6

14.5

2.4

        Provision for Doubtful Accounts

-2.8

-2.5

-2.6

-0.4

    Trade Accounts Receivable - Net

21.2

17.1

11.8

4.6

    Notes Receivable - Short Term

1.1

0.6

0.2

0.2

    Other Receivables

0.0

0.0

0.0

0.0

Total Receivables, Net

22.3

17.7

12.1

4.8

    Inventories - Finished Goods

4.4

3.0

4.0

1.5

    Inventories - Work In Progress

18.4

20.3

13.4

7.1

    Inventories - Raw Materials

2.1

2.8

2.1

0.9

Total Inventory

24.9

26.2

19.5

9.5

Prepaid Expenses

2.1

2.5

2.4

0.3

    Restricted Cash - Current

0.5

0.0

5.7

0.8

    Deferred Income Tax - Current Asset

0.7

0.9

0.9

0.7

Other Current Assets, Total

1.2

0.9

6.6

1.5

Total Current Assets

62.1

61.3

50.4

21.7

 

 

 

 

 

        Buildings

13.2

4.8

4.8

2.5

        Machinery/Equipment

11.7

7.5

6.9

2.6

        Construction in Progress

0.0

3.0

0.1

0.0

        Leases

0.8

0.8

-

-

    Property/Plant/Equipment - Gross

25.8

16.0

11.8

5.1

    Accumulated Depreciation

-8.0

-7.0

-6.5

-1.9

Property/Plant/Equipment - Net

17.8

9.0

5.3

3.2

Goodwill, Net

0.0

0.2

0.2

-

Intangibles, Net

0.7

0.8

0.6

-

    LT Investment - Affiliate Companies

-

-

-

4.4

Long Term Investments

-

-

-

4.4

    Deferred Charges

0.1

0.0

0.0

0.0

    Pension Benefits - Overfunded

0.7

0.7

0.9

0.0

    Deferred Income Tax - Long Term Asset

0.1

0.3

0.8

0.8

    Other Long Term Assets

0.6

0.2

0.0

0.0

Other Long Term Assets, Total

1.4

1.2

1.7

0.8

Total Assets

81.9

72.6

58.3

30.1

 

 

 

 

 

Accounts Payable

8.9

9.3

8.7

3.6

Accrued Expenses

3.5

4.8

3.8

1.3

Notes Payable/Short Term Debt

16.2

8.5

9.7

6.0

Current Portion - Long Term Debt/Capital Leases

1.4

0.1

0.3

0.3

    Customer Advances

10.7

14.5

10.0

3.2

    Other Payables

0.0

0.6

0.0

0.1

Other Current liabilities, Total

10.7

15.1

10.0

3.3

Total Current Liabilities

40.8

37.7

32.6

14.5

 

 

 

 

 

    Long Term Debt

7.2

0.6

0.8

1.0

Total Long Term Debt

7.2

0.6

0.8

1.0

Total Debt

24.9

9.2

10.8

7.3

 

 

 

 

 

Minority Interest

-

-

0.2

-

    Pension Benefits - Underfunded

0.9

0.8

0.9

0.0

Other Liabilities, Total

0.9

0.8

0.9

0.0

Total Liabilities

48.9

39.2

34.4

15.4

 

 

 

 

 

    Common Stock

24.8

19.8

14.5

10.4

Common Stock

24.8

19.8

14.5

10.4

Additional Paid-In Capital

6.7

6.2

2.9

1.3

Retained Earnings (Accumulated Deficit)

1.8

7.4

6.8

3.0

    Translation Adjustment

-0.3

0.0

-0.3

0.0

Other Equity, Total

-0.3

0.0

-0.3

0.0

Total Equity

33.0

33.4

23.9

14.6

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

81.9

72.6

58.3

30.1

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

72.0

72.0

72.0

72.0

Total Common Shares Outstanding

720.0

720.0

720.0

720.0

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

Employees

715

695

668

247

Accumulated Intangible Amort, Suppl.

0.7

0.5

0.4

-

Deferred Revenue - Current

10.7

14.5

10.0

3.2

Total Long Term Debt, Supplemental

8.7

0.7

-

-

Long Term Debt Maturing within 1 Year

1.4

0.1

-

-

Long Term Debt Maturing in Year 2

1.5

0.1

-

-

Long Term Debt Maturing in Year 3

1.5

0.1

-

-

Long Term Debt Maturing in Year 4

1.5

0.1

-

-

Long Term Debt Maturing in Year 5

1.3

0.1

-

-

Long Term Debt Maturing in 2-3 Years

2.9

0.3

-

-

Long Term Debt Maturing in 4-5 Years

2.7

0.3

-

-

Long Term Debt Matur. in Year 6 & Beyond

1.5

0.0

-

-

Total Operating Leases, Supplemental

0.8

0.8

-

-

Operating Lease Payments Due in Year 1

0.2

0.2

-

-

Operating Lease Payments Due in Year 2

0.2

0.2

-

-

Operating Lease Payments Due in Year 3

0.1

0.1

-

-

Operating Lease Payments Due in Year 4

0.1

0.1

-

-

Operating Lease Payments Due in Year 5

0.1

0.1

-

-

Operating Lease Pymts. Due in 2-3 Years

0.3

0.3

-

-

Operating Lease Pymts. Due in 4-5 Years

0.2

0.3

-

-

Oper. Lse. Pymts. Due in Year 6 & Beyond

0.0

0.0

-

-

Pension Obligation - Domestic

2.5

3.4

3.6

-

Plan Assets - Domestic

0.7

0.6

0.6

-

Funded Status - Domestic

-1.8

-2.8

-3.0

-

Accumulated Obligation - Domestic

1.6

1.5

1.5

-

Total Funded Status

-1.8

-2.8

-3.0

-

Discount Rate - Domestic

1.75%

2.00%

1.75%

-

Expected Rate of Return - Domestic

1.75%

2.00%

1.75%

-

Compensation Rate - Domestic

3.00%

5.00%

5.00%

-

Prepaid Benefits - Domestic

0.7

0.7

0.9

-

Accrued Liabilities - Domestic

-0.9

-0.8

-0.9

-

Net Assets Recognized on Balance Sheet

-0.2

-0.1

0.0

-

Total Plan Obligations

2.5

3.4

3.6

-

Total Plan Assets

0.7

0.6

0.6

-

 

 

 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Period Length

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

Net Income/Starting Line

-1.3

5.2

3.4

-0.2

    Depreciation

0.9

0.6

0.6

0.3

Depreciation/Depletion

0.9

0.6

0.6

0.3

    Amortization of Intangibles

0.2

0.2

0.2

-

Amortization

0.2

0.2

0.2

-

Deferred Taxes

0.6

0.3

0.0

-0.5

    Unusual Items

0.3

0.0

0.0

0.0

    Other Non-Cash Items

2.1

0.7

-0.1

1.1

Non-Cash Items

2.4

0.7

-0.1

1.1

    Accounts Receivable

-5.4

-6.2

-1.4

2.5

    Inventories

1.8

-8.3

-5.3

2.0

    Prepaid Expenses

0.8

-0.1

-1.7

-0.1

    Other Assets

0.0

-0.6

0.0

-0.1

    Accounts Payable

-1.1

0.6

2.4

0.0

    Accrued Expenses

-0.4

-0.2

1.2

0.1

    Taxes Payable

-0.5

0.4

0.1

-0.1

    Other Liabilities

-4.4

6.3

3.7

-2.5

Changes in Working Capital

-9.1

-8.1

-1.0

1.9

Cash from Operating Activities

-6.4

-1.1

3.0

2.5

 

 

 

 

 

    Purchase of Fixed Assets

-9.7

-3.7

-0.2

-0.1

    Purchase/Acquisition of Intangibles

0.0

-0.3

-0.1

0.0

Capital Expenditures

-9.8

-4.0

-0.3

-0.1

    Sale of Fixed Assets

0.1

0.0

0.0

-

    Sale/Maturity of Investment

-

-

0.0

-

    Purchase of Investments

-

-

0.0

-4.2

    Other Investing Cash Flow

-1.0

5.5

-4.6

0.1

Other Investing Cash Flow Items, Total

-1.0

5.5

-4.6

-4.2

Cash from Investing Activities

-10.8

1.5

-4.9

-4.3

 

 

 

 

 

    Other Financing Cash Flow

0.0

-0.2

-4.1

-0.5

Financing Cash Flow Items

0.0

-0.2

-4.1

-0.5

    Cash Dividends Paid - Common

-0.4

0.0

-

0.0

Total Cash Dividends Paid

-0.4

0.0

-

0.0

        Sale/Issuance of Common

0.0

5.2

4.3

5.1

    Common Stock, Net

0.0

5.2

4.3

5.1

Issuance (Retirement) of Stock, Net

0.0

5.2

4.3

5.1

        Short Term Debt Issued

7.2

-

2.9

0.0

        Short Term Debt Reduction

-

-0.9

-

-

    Short Term Debt, Net

7.2

-0.9

2.9

0.0

        Long Term Debt Issued

7.9

-

-

0.3

        Long Term Debt Reduction

-0.2

-0.3

-0.3

-0.5

    Long Term Debt, Net

7.7

-0.3

-0.3

-0.2

Issuance (Retirement) of Debt, Net

14.9

-1.2

2.6

-0.2

Cash from Financing Activities

14.5

3.9

2.7

4.4

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

-0.3

-

Net Change in Cash

-2.6

4.4

0.5

2.6

 

 

 

 

 

Net Cash - Beginning Balance

13.7

9.5

8.3

2.7

Net Cash - Ending Balance

11.1

13.8

8.8

5.3

Cash Interest Paid

0.1

0.2

0.1

0.1

Cash Taxes Paid

0.4

0.3

0.1

0.2

 

Annual Income Statement

 

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Period Length

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

    Gross Sales

48.3

55.0

39.6

16.0

    Sales Returns

-0.1

-0.1

-0.1

-0.3

    Sales Discounts and Allowances

0.0

-0.1

-0.3

-0.1

Total Revenue

48.1

54.8

39.2

15.6

 

 

 

 

 

    Cost of Sales

34.2

36.6

26.1

11.1

    Selling Expense

3.5

3.9

3.0

1.4

    General and Administrative Expenses

5.2

3.7

3.5

1.0

    Research and Development Expenses

5.2

4.6

4.2

3.3

    Impairment Loss

0.2

-

-

-

Total Operating Expense

48.3

48.9

36.8

16.7

 

 

 

 

 

    Interest Income

0.0

0.0

0.0

0.0

    Rent Income

0.1

0.1

0.1

0.0

    Miscellaneous Income

0.2

0.2

1.2

0.2

    Government Subsidy Income

0.1

0.1

0.6

0.5

    Gains on Disposal of Fixed Assets

0.0

0.0

-

-

    Interest Expense

-0.1

-0.1

-0.1

-0.1

    Revaluation Loss on Financial Products

-0.1

-0.2

0.0

-

    Loss on Disposal of Fixed Assets

0.0

0.0

0.0

0.0

    Foreign Exchange Losses

-0.6

0.0

-0.5

-0.2

Net Income Before Taxes

-0.6

6.0

3.6

-0.6

 

 

 

 

 

Provision for Income Taxes

0.8

0.8

0.3

-0.5

Net Income After Taxes

-1.3

5.2

3.4

-0.2

 

 

 

 

 

    Minority Interest

-

-

-0.1

-

Net Income Before Extra. Items

-1.3

5.2

3.3

-0.2

Net Income

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Income Available to Com Excl ExtraOrd

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Income Available to Com Incl ExtraOrd

-1.3

5.2

3.3

-0.2

 

 

 

 

 

Basic Weighted Average Shares

72.0

72.0

72.0

72.0

Basic EPS Excluding ExtraOrdinary Items

-0.02

0.07

0.05

0.00

Basic EPS Including ExtraOrdinary Items

-0.02

0.07

0.05

0.00

Dilution Adjustment

0.0

-

0.0

0.0

Diluted Net Income

-1.3

5.2

3.3

-0.2

Diluted Weighted Average Shares

72.0

72.0

72.0

72.0

Diluted EPS Excluding ExtraOrd Items

-0.02

0.07

0.05

0.00

Diluted EPS Including ExtraOrd Items

-0.02

0.07

0.05

0.00

DPS-Common Sotck

0.00

0.01

0.00

0.00

Gross Dividends - Common Stock

0.0

0.4

0.0

0.0

Normalized Income Before Taxes

-0.3

6.0

3.6

-0.6

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

0.9

0.8

0.3

-0.5

Normalized Income After Taxes

-1.2

5.2

3.4

-0.2

 

 

 

 

 

Normalized Inc. Avail to Com.

-1.2

5.2

3.3

-0.2

 

 

 

 

 

Basic Normalized EPS

-0.02

0.07

0.05

0.00

Diluted Normalized EPS

-0.02

0.07

0.05

0.00

Interest Expenses

0.1

0.1

0.1

0.1

Interest Capitalized, Supplemental

-0.1

0.0

-

-

Research and Development

5.2

4.6

4.2

3.3

Depreciation - Operating Cost

0.5

0.4

0.2

0.2

Depreciation - Operating Expense

0.4

0.2

0.4

0.1

Amortization - Operating Cost

0.0

0.0

0.0

-

Amortization - Operating Expense

0.2

0.1

0.2

-

    Current Tax Payable

0.2

0.5

0.2

0.1

Current Tax - Total

0.2

0.5

0.2

0.1

    Deferred Tax

0.6

0.3

0.0

-0.5

Deferred Tax - Total

0.6

0.3

0.0

-0.5

Income Tax - Total

0.8

0.8

0.3

-0.5

Interest Cost

0.1

0.1

-

-

Expected Return on Plan Assets

0.0

0.0

-

-

Amortization of Transition Cost

0.1

0.1

-

-

Provision for Defined Benefit Plan

-

-

0.1

0.0

Domestic Pension Plan Expense

0.2

0.2

0.1

0.0

Pro.for Defined Contribution Plan-Domest

0.3

0.3

0.2

0.1

Total Pension Expense

0.5

0.5

0.3

0.2

Discount Rate

1.75%

2.00%

1.75%

-

Rate of Compensation Increaase

3.00%

5.00%

5.00%

-

Expected Rate of Return on Plan Assets

1.75%

2.00%

1.75%

-

 

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate

29.011999

30.279

29.1565

31.985

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

    Cash and Cash Equivalents

11.4

13.4

9.5

5.5

    Financial Assets-Fair Value through P/L,

0.0

0.0

0.0

-

    Notes Receivable

1.1

0.6

0.2

0.2

    Accounts Receivable, Gross

24.0

19.6

14.5

2.4

    Provision for Doubtful Accounts

-2.8

-2.5

-2.6

-0.3

    Provision for Sales Return and Discount

-

-

-

-0.1

    Accounts Receivable - Related Parties

-

-

-

2.6

    Other Receivables - Related Parties

0.0

0.0

0.0

0.0

    Other Financial Assets - Current

0.1

0.5

0.3

0.1

    Deferred Income Tax Assets - Current

0.7

0.9

0.9

0.7

    Restricted Assets,Current

0.5

0.0

5.7

0.8

    Prepayment & Other Current Assets

2.1

2.5

2.4

0.3

    Raw Materials

2.1

2.8

2.1

0.9

    Work-in-Process

17.8

19.9

13.0

6.7

    Semi-finished Goods

0.6

0.4

0.4

0.4

    Finished Goods

4.4

3.0

4.0

1.5

Total Current Assets

62.1

61.3

50.4

21.7

 

 

 

 

 

    Long-Term Equity Investments

-

-

-

4.4

    Buildings and Structures

13.2

4.8

4.8

2.5

    Machinery and Equipment

4.2

4.1

3.9

1.0

    Research Equipment

0.3

0.3

0.0

-

    Transportation Equipment

1.1

1.0

0.9

0.5

    Office Equipment

0.9

0.7

0.7

0.2

    Miscellaneous Equipment

5.2

1.4

1.4

0.9

    Accumulated Depreciation on Fixed Assets

-7.7

-6.8

-6.5

-1.9

    Construction in Progress

0.0

2.9

0.1

0.0

    Prepayment for Equipment

0.0

0.0

0.0

-

    Patents

-

-

0.0

-

    Computer Software Cost

0.2

0.3

0.1

-

    Goodwill

0.0

0.2

0.2

-

    Deferred Pension Cost

0.7

0.7

0.9

0.0

    Rental Assets - Machinery and Equipment

0.8

0.8

-

-

    Rental Assets - Other

0.0

0.0

-

-

    Accumulated Depreciation - Rental Assets

-0.3

-0.2

-

-

    Land Use Right

0.5

0.5

0.5

-

    Security Deposits Paid

0.6

0.2

0.0

0.0

    Deferred Charges

0.1

0.0

0.0

0.0

    Deferred Income Tax Assets

0.1

0.3

0.8

0.8

Total Assets

81.9

72.6

58.3

30.1

 

 

 

 

 

    Short Term Borrowings

16.2

8.5

9.7

6.0

    Notes & Accounts Payable

8.9

9.3

8.7

3.6

    Other Payables,Related Parties

0.0

0.0

0.0

0.1

    Equipment Payables

0.0

0.6

0.0

-

    Advance Receipts

10.7

14.5

10.0

3.2

    Current Portion of Long Term Debt

1.4

0.1

0.3

0.3

    Accrued Expenses&Other Current Liabiliti

3.5

4.8

3.8

1.3

Total Current Liabilities

40.8

37.7

32.6

14.5

 

 

 

 

 

    Long Term Borrowings

7.2

0.6

0.8

1.0

Total Long Term Debt

7.2

0.6

0.8

1.0

 

 

 

 

 

    Accrued Pension Liabilities

0.9

0.8

0.9

0.0

    Minority Interest

-

-

0.2

-

Total Liabilities

48.9

39.2

34.4

15.4

 

 

 

 

 

    Common Stock

24.8

19.8

14.5

10.4

    Cap.Surplus, Additional Paid in Capital

6.5

6.2

2.9

1.3

    Capital Surplus, Donated Assets Received

0.3

0.0

-

-

    Legal Reserve

1.3

0.7

0.4

0.4

    Special Reserve

0.0

0.3

0.0

-

    Retained Earnings

0.5

6.3

6.4

2.6

    Cumulative Translation Adjustment

-0.3

0.0

-0.3

0.0

Total Equity

33.0

33.4

23.9

14.6

 

 

 

 

 

Total Liabilities & Shareholders' Equity

81.9

72.6

58.3

30.1

 

 

 

 

 

    S/O-Common Sotck

72.0

72.0

72.0

72.0

Total Common Shares Outstanding

720.0

720.0

720.0

720.0

T/S-Common Sotck

0.0

0.0

0.0

0.0

Deferred Revenue, Current

10.7

14.5

10.0

3.2

Accumulated Intangible Amort, Suppl.

0.7

0.5

0.4

-

Employees

715

695

668

247

Long Term Debt Maturing within 1 Year

1.4

0.1

-

-

Long Term Debt Maturing in Year 2

1.5

0.1

-

-

Long Term Debt Maturing in Year 3

1.5

0.1

-

-

Long Term Debt Maturing in Year 4

1.5

0.1

-

-

Long Term Debt Maturing in Year 5

1.3

0.1

-

-

Long Term Debt - Remaining Maturities

1.5

-

-

-

Total Long Term Debt, Supplemental

8.7

0.7

-

-

Operating Lease Pymts. Due within 1Year

0.2

0.2

-

-

Operating Lease Payments Due in Year 2

0.2

0.2

-

-

Operating Lease Payments Due in Year 3

0.1

0.1

-

-

Operating Lease Payments Due in Year 4

0.1

0.1

-

-

Operating Lease Payments Due in Year 5

0.1

0.1

-

-

Total Operating Leases, Supplemental

0.8

0.8

-

-

Benefit Obligation

2.5

3.4

3.6

-

Fair Value of Plan Assets

0.7

0.6

0.6

-

Funded Status

-1.8

-2.8

-3.0

-

Accumulated Benefit Obligation

1.6

1.5

1.5

-

Total Funded Status

-1.8

-2.8

-3.0

-

Discount rate

1.75%

2.00%

1.75%

-

Rate of Compensation Increase

3.00%

5.00%

5.00%

-

Expected Rate of Return on Plan Assets

1.75%

2.00%

1.75%

-

Deferred Pension Cost

0.7

0.7

0.9

-

Accrued Pension Liabilities

-0.9

-0.8

-0.9

-

Net Assets Recognized on Balance Sheet

-0.2

-0.1

0.0

-

 

 

 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Period Length

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2011

Filed Currency

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

Net Income

-1.3

5.2

3.4

-0.2

    Depreciation

0.9

0.6

0.6

0.3

    Amortization

0.2

0.2

0.2

-

    Deferred Charges

-

-

-

0.1

    Provision for Doubtful Accounts

-

-

-

0.0

    Reversal of Provision for Impairment Lo

1.4

-0.1

-0.2

-

    Provision for Sales Returns and Discount

-

-

-

0.1

    Reversal of Provision for Sales Returns

-

-

-0.2

-

    Loss on Financial Assets Valuation

0.1

0.2

0.0

-

    Inventory Devaluation & Obsolescence

0.3

0.5

0.1

0.8

    Physical Loss on Inventory

0.0

0.1

0.1

0.0

    Compensation-Donated Assets Received

0.3

-

-

-

    Impairment Loss on Goodwill

0.2

-

-

-

    Loss on Disposal&Write-off of Properties

0.0

0.0

0.0

0.0

    Notes Receivable

-0.4

-0.4

0.0

0.2

    Accounts Receivable

-5.0

-5.8

-1.4

4.9

    Accounts Receivable-Related Parties

-

-

-

-2.5

    Other Receivables-Related Parties

0.0

0.0

0.0

0.0

    Inventories

1.8

-8.3

-5.3

2.0

    Prepayment

0.8

-0.1

-1.7

-0.1

    Financial Assets-Fair Value

0.0

-0.2

-

-

    Other Current Assets

-0.3

0.0

-0.1

0.0

    Other Financial Assets

0.4

-0.4

0.1

-0.1

    Deferred Tax Assets

0.6

0.3

0.0

-0.5

    Notes Payable

0.3

0.3

0.1

-0.4

    Accounts Payable

-1.1

0.5

2.4

0.0

    Accounts Payable,Related Parties

-

-

-

0.0

    Other Payables,Related Parties

0.0

0.0

0.0

0.0

    Tax Payable

-0.5

0.4

0.1

-0.1

    Accrued Expenses

-0.4

-0.2

1.2

0.1

    Advance Receipts

-4.3

5.0

3.9

-2.0

    Other Current Liabilities

-0.6

0.8

-0.3

-0.1

    Accrued Pension Liabilities

0.1

0.1

0.0

-

Cash from Operating Activities

-6.4

-1.1

3.0

2.5

 

 

 

 

 

    Purchase of Financial Assets-Fair Value,

-

-

0.0

-

    Disposal of Financial Assets-Fair Value,

-

-

0.0

-

    Equity LT Investment Increase

-

-

-

-4.2

    Capital Expenditure

-9.7

-3.7

-0.2

-0.1

    Disposal of Fixed Assets

0.1

0.0

0.0

-

    Security Deposit Paid

-0.4

-0.1

0.0

0.0

    Deferred Charges Increase

-0.2

0.0

-0.1

0.0

    Restricted Assets

-0.5

5.7

-4.5

0.0

    Purchase of Intangible Assets

0.0

-0.3

-0.1

0.0

    LT Notes Receivable Decrease

-

-

-

0.0

Cash from Investing Activities

-10.8

1.5

-4.9

-4.3

 

 

 

 

 

    Minority Interest

0.0

-0.2

-4.1

-

    Short Term Borrowings Increase

7.2

-

2.9

0.0

    Short Term Borrowings Decrease

-

-0.9

-

-

    Long Term Borrowings Increase

7.9

-

-

0.3

    Repayment of Long Term Borrowings

-0.2

-0.3

-0.3

-0.5

    Increase in Accounts Payable,Related Par

-

-

-

-0.5

    Cash Dividend - Common Stock

-0.4

0.0

-

0.0

    Security Deposit Received

-

-

0.0

-

    Cash Capital

0.0

5.2

4.3

5.1

Cash from Financing Activities

14.5

3.9

2.7

4.4

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

-0.3

-

Net Change in Cash

-2.6

4.4

0.5

2.6

 

 

 

 

 

Net Cash - Beginning Balance

13.7

9.5

8.3

2.7

Net Cash - Ending Balance

11.1

13.8

8.8

5.3

    Cash Interest Paid

0.1

0.2

0.1

0.1

    Cash Taxes Paid

0.4

0.3

0.1

0.2

 

 

Financial Health

 

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Dec-2012

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 

25.3

-31.38%

48.1

-11.70%

40.28%

-

Research & Development1 

3.3

21.97%

5.2

13.59%

12.42%

-

Operating Income1 

-0.8

-

-0.2

-

-

-

Income Available to Common Excl Extraord Items1

-1.4

-

-1.3

-

-

-

Basic EPS Excl Extraord Items1 

-0.02

-

-0.02

-

-

-

Capital Expenditures2 

9.8

146.11%

9.8

146.11%

313.47%

-

Cash from Operating Activities2 

-6.4

-

-6.4

-

-

-

Free Cash Flow 

-16.5

-

-16.5

-

-

-

Total Assets3 

81.9

8.07%

81.9

8.07%

35.19%

-

Total Liabilities3 

48.9

19.53%

48.9

19.53%

42.14%

-

Total Long Term Debt3 

7.2

1,060.55%

7.2

1,060.55%

88.55%

-

Employees3 

-

-

715

2.88%

42.52%

-

Total Common Shares Outstanding3 

720.0

0.00%

720.0

0.00%

0.00%

-

1-ExchangeRate: TWD to USD Average for Period

29.501099

 

29.579620

 

 

 

2-ExchangeRate: TWD to USD Average for Period

29.579620

 

29.579620

 

 

 

3-ExchangeRate: TWD to USD Period End Date

29.011999

 

29.011999

 

 

 

Utility Industry Specific USD (mil)

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

 

 

Deferred Charges3 

0.1

0.0

0.0

0.0

 

 

3-ExchangeRate: TWD to USD Period End Date

29.011999

30.279000

29.156500

31.985000

 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Profitability

Gross Margin 

28.84%

33.17%

33.55%

29.04%

Operating Margin 

-0.50%

10.86%

6.16%

-6.79%

Pretax Margin 

-1.16%

10.88%

9.22%

-4.04%

Net Profit Margin 

-2.80%

9.45%

8.30%

-1.14%

Financial Strength

Current Ratio 

1.52

1.62

1.55

1.50

Long Term Debt/Equity 

0.22

0.02

0.03

0.07

Total Debt/Equity 

0.75

0.28

0.45

0.50

Management Effectiveness

Return on Assets 

-1.74%

7.81%

7.94%

-

Return on Equity 

-4.04%

17.83%

17.62%

-

Efficiency

Receivables Turnover 

2.41

3.62

4.89

-

Inventory Turnover 

1.34

1.58

1.89

-

Asset Turnover 

0.62

0.83

0.93

-

Market Valuation USD (mil)

Enterprise Value2 

50.4

.

Price/Sales (TTM)

0.75

Enterprise Value/Revenue (TTM) 

1.03

.

Price/Book (MRQ)

11.21

Enterprise Value/EBITDA (TTM) 

42.59

.

Market Cap1 

35.8

1-ExchangeRate: TWD to USD on 8-Aug-2013

29.984763

 

 

 

2-ExchangeRate: TWD to USD on 31-Dec-2012

29.011999

 

 

 

 

 

Annual Ratios

 

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

Financial Strength

Current Ratio 

1.52

1.62

1.55

1.50

Quick/Acid Test Ratio 

0.83

0.84

0.67

0.72

Working Capital1 

21.3

23.6

17.8

7.2

Long Term Debt/Equity 

0.22

0.02

0.03

0.07

Total Debt/Equity 

0.75

0.28

0.45

0.50

Long Term Debt/Total Capital 

0.12

0.01

0.02

0.04

Total Debt/Total Capital 

0.43

0.22

0.31

0.33

Payout Ratio 

0.00%

9.46%

0.00%

0.00%

Effective Tax Rate 

-

13.16%

7.25%

-

Total Capital1 

57.8

42.6

34.6

21.9

 

 

 

 

 

Efficiency

Asset Turnover 

0.62

0.83

0.93

-

Inventory Turnover 

1.34

1.58

1.89

-

Days In Inventory 

273.29

230.63

193.61

-

Receivables Turnover 

2.41

3.62

4.89

-

Days Receivables Outstanding 

151.77

100.73

74.65

-

Revenue/Employee2 

68,565

76,544

63,427

65,212

Operating Income/Employee2 

-339

8,314

3,907

-4,427

EBITDA/Employee2 

1,320

9,425

5,149

-3,235

 

 

 

 

 

Profitability

Gross Margin 

28.84%

33.17%

33.55%

29.04%

Operating Margin 

-0.50%

10.86%

6.16%

-6.79%

EBITDA Margin 

1.92%

12.31%

8.12%

-4.96%

EBIT Margin 

-0.50%

10.86%

6.16%

-6.79%

Pretax Margin 

-1.16%

10.88%

9.22%

-4.04%

Net Profit Margin 

-2.80%

9.45%

8.30%

-1.14%

R&D Expense/Revenue 

10.80%

8.40%

10.72%

20.99%

COGS/Revenue 

71.16%

66.83%

66.45%

70.96%

SG&A Expense/Revenue 

18.05%

13.91%

16.67%

14.84%

 

 

 

 

 

Management Effectiveness

Return on Assets 

-1.74%

7.81%

7.94%

-

Return on Equity 

-4.04%

17.83%

17.62%

-

 

 

 

 

 

Valuation

Free Cash Flow/Share2 

-0.02

-0.01

0.00

0.00

Operating Cash Flow/Share 2 

-0.01

0.00

0.00

0.00

1-ExchangeRate: TWD to USD Period End Date

29.011999

30.279

29.1565

31.985

2-ExchangeRate: TWD to USD Average for Period

29.011999

30.279

29.1565

31.985

 

 

 

Current Market Multiples

Market Cap/Earnings (TTM) 

-2.69

Market Cap/Equity (MRQ) 

1.12

Market Cap/Revenue (TTM) 

0.75

Market Cap/EBIT (TTM) 

-9,248.28

Market Cap/EBITDA (TTM) 

31.28

Enterprise Value/Earnings (TTM) 

-3.67

Enterprise Value/Equity (MRQ) 

1.53

Enterprise Value/Revenue (TTM) 

1.03

Enterprise Value/EBIT (TTM) 

-12,593.61

Enterprise Value/EBITDA (TTM) 

42.59

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.67

UK Pound

1

Rs.102.20

Euro

1

Rs.87.75

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.