MIRA INFORM REPORT

 

 

Report Date :

02.02.2013

 

 

 

Tel. No.:

0086-225633228

Fax No.:

0086-225634181

 

IDENTIFICATION DETAILS

 

Name :

TAIWAN PROSPERITY CHEMICAL CORPORATION

 

 

Registered Office :

9F, No. 113, Section 2 Chung Shan North Road Jhongshan District Taipei, 104

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

28.05.1991

 

 

Legal Form :

Public Independent

 

 

Line of Business :

Manufacture of other organic basic chemicals

 

 

No. of Employees :

218

 

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2011)

Current Rating

(30.06.2012)

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. In keeping with this trend, some large, state-owned banks and industrial firms have been privatized. 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 1.9%, due primarily to a 20% year-on-year decline in exports. In 2010 GDP grew 10.9%, as exports returned to the level of previous years, and in 2011, grew 5.2%. However, 2012 growth will likely be less, according to most forecasters, 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 so far Taiwan has been excluded from this greater economic integration largely because of its diplomatic status with the exception of the landmark Economic Cooperation Framework Agreement (ECFA) signed with China in June 2010. The MA administration has said that the ECFA will serve as a stepping stone toward trade pacts with other regional partners, and negotiations on a deal with Singapore began this year. Follow-on components of ECFA, including deals on trade in goods, services, and investment, have yet to be completed. 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 10.9% of the island's total population as of 2011. The island runs a large trade surplus, and its foreign reserves are the world's fourth largest, behind China, Japan, and Russia. Since 2005 China has overtaken 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. 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 and address Top of Form

Bottom of Form

Top of Form

 

Taiwan Prosperity Chemical Corporation                                                                                     

 

9F, No. 113, Section 2

Chung Shan North Road

Jhongshan District

Taipei, 104

Taiwan

 

 

Tel:

886-2-25633228

Fax:

886-2-25635181

 

www.tpcc.com.tw

 

Employees:

218

Company Type:

Public Independent

Traded:

Taiwan Stock Exchange:

4725

Incorporation Date:

28-May-1991

Auditor:

Deloitte & Touche LLP

Financials in:

 USD (mil)

Fiscal Year End:

31-Dec-2011

Reporting Currency:

Taiwanese New Dollar

Annual Sales:

928.3  1

Net Income:

79.5

Total Assets:

466.8  2

Market Value:

411.5

 

(11-Jan-2013)

                                

Business Description                  

 

Taiwan Prosperity Chemical Corporation is principally engaged in the production, processing and distribution of petrochemical intermediate materials. The Company provides isopropyl benzene, phenol, acetone, bisphenol and cyclohexanone. Its products are applied in the manufacture of phenol, acetone productions, phenolic resins, salicylic acid, organic solvents, epoxide resins, flame retardants, vibrins and organic solvents. During the year ended December 31, 2011, the Company obtained approximately 92.39% of its revenue from its phenol business. The Company distributes its products in the domestic and overseas markets. For the nine months ended 30 September 2012, Taiwan Prosperity Chemical Corporation revenues decreased 12% to NT$19.19B. Net income decreased 99% to NT$20.3M. Revenues reflect a decrease in demand for the Company's products and services due to unfavorable market conditions. Net income also reflects Selling Expenses increase of 9% to NT$370.2M (expense), Miscellaneous Disbursements increase from NT$11.9M to NT$28.1M (expense).

          

Industry                                                                                                                                

 

Industry

Chemical Manufacturing

ANZSIC 2006:

1812 - Basic Organic Chemical Manufacturing

NACE 2002:

2414 - Manufacture of other organic basic chemicals

NAICS 2002:

325192 - Cyclic Crude and Intermediate Manufacturing

UK SIC 2003:

2414 - Manufacture of other organic basic chemicals

UK SIC 2007:

2014 - Manufacture of other organic basic chemicals

US SIC 1987:

2865 - Cyclic Organic Crudes and Intermediates, and organic Dyes and Pigments

                        

Key Executives           

   

 

Nam

Title

Tianfu Zhao

General Manager

T F Chao

General Manager

Chengyun Gu

Chairman of the Board

Fulong Chen

Director

Zinan Jia

Independent Director

 

     Significant Developments                                                                                                     

 

Topic

#*

Most Recent Headline

Date

Regulatory / Company Investigation

1

Taiwan Prosperity Chemical Corp Receives Fine

14-Aug-2012

Officer Changes

1

Taiwan Prosperity Chemical Corp Announces Change of General Manager

30-Mar-2012

Dividends

1

Taiwan Prosperity Chemical Corp Announces FY 2010 Dividend Payment Date

8-Mar-2012

 

       Financial Summary                                                                                                            

 

As of 30-Sep-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.38

2.18

Quick Ratio (MRQ)

1.15

1.35

Debt to Equity (MRQ)

0.57

0.82

Sales 5 Year Growth

15.36

6.26

Net Profit Margin (TTM) %

-0.18

10.56

Return on Assets (TTM) %

-0.31

8.26

Return on Equity (TTM) %

-0.56

22.07

 

 

 

   Stock Snapshot                                

 

Traded: Taiwan Stock Exchange: 4725

 

As of 11-Jan-2013

   Financials in: TWD

Recent Price

40.80

 

EPS

8.00

52 Week High

89.50

 

Price/Sales

0.44

52 Week Low

31.50

 

Dividend Rate

6.35

Avg. Volume (mil)

2.50

 

Price/Book

1.37

Market Value (mil)

11,912.58

 

Beta

1.62

 

Price % Change

Rel S&P 500%

4 Week

7.37%

5.72%

13 Week

-13.28%

-17.52%

52 Week

-41.96%

-46.65%

Year to Date

1.75%

0.20%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = TWD 29.39004
2 - Balance Sheet Item Exchange Rate: USD 1 = TWD 30.279

 

 

Corporate Overview

 

Location
9F, No. 113, Section 2
Chung Shan North Road
Jhongshan District
Taipei, 104
Taiwan

 

Tel:

886-2-25633228

Fax:

886-2-25635181

 

www.tpcc.com.tw

Quote Symbol - Exchange

4725 - Taiwan Stock Exchange

Sales TWD(mil):

27,282.7

Assets TWD(mil):

14,134.6

Employees:

218

Fiscal Year End:

31-Dec-2011

 

Industry:

Chemical Manufacturing

Incorporation Date:

28-May-1991

Company Type:

Public Independent

Quoted Status:

Quoted

 

Chairman of the Board:

Chengyun Gu

 

 

Industry Codes

 

ANZSIC 2006 Codes:

1812

-

Basic Organic Chemical Manufacturing

1899

-

Other Basic Chemical Product Manufacturing Not Elsewhere Classified

 

NACE 2002 Codes:

2414

-

Manufacture of other organic basic chemicals

2466

-

Manufacture of other chemical products not elsewhere classified

 

NAICS 2002 Codes:

325192

-

Cyclic Crude and Intermediate Manufacturing

325199

-

All Other Basic Organic Chemical Manufacturing

325998

-

All Other Miscellaneous Chemical Product and Preparation Manufacturing

 

US SIC 1987:

2865

-

Cyclic Organic Crudes and Intermediates, and organic Dyes and Pigments

2899

-

Chemicals and Chemical Preparations, Not Elsewhere Classified

2869

-

Industrial Organic Chemicals, Not Elsewhere Classified

 

UK SIC 2003:

2414

-

Manufacture of other organic basic chemicals

2466

-

Manufacture of other chemical products not elsewhere classified

 

UK SIC 2007:

2014

-

Manufacture of other organic basic chemicals

2059

-

Manufacture of other chemical products n.e.c.

 

Business Description

Taiwan Prosperity Chemical Corporation is principally engaged in the production, processing and distribution of petrochemical intermediate materials. The Company provides isopropyl benzene, phenol, acetone, bisphenol and cyclohexanone. Its products are applied in the manufacture of phenol, acetone productions, phenolic resins, salicylic acid, organic solvents, epoxide resins, flame retardants, vibrins and organic solvents. During the year ended December 31, 2011, the Company obtained approximately 92.39% of its revenue from its phenol business. The Company distributes its products in the domestic and overseas markets. For the nine months ended 30 September 2012, Taiwan Prosperity Chemical Corporation revenues decreased 12% to NT$19.19B. Net income decreased 99% to NT$20.3M. Revenues reflect a decrease in demand for the Company's products and services due to unfavorable market conditions. Net income also reflects Selling Expenses increase of 9% to NT$370.2M (expense), Miscellaneous Disbursements increase from NT$11.9M to NT$28.1M (expense).

 

More Business Descriptions

Production of petrochemical products including isopropyl benzene

 

 

 

 

 

 

Financial Data

Financials in:

TWD(mil)

 

Revenue:

27,282.7

Net Income:

2,335.3

Assets:

14,134.6

Long Term Debt:

2,012.5

 

Total Liabilities:

5,425.8

 

Working Capital:

1.4

 

 

 

Date of Financial Data:

31-Dec-2011

 

1 Year Growth

6.9%

-32.6%

-14.7%

 

Market Data

Quote Symbol:

4725

Exchange:

Taiwan Stock Exchange

Currency:

TWD

Stock Price:

40.8

Stock Price Date:

01-11-2013

52 Week Price Change %:

-42.0

Market Value (mil):

11,912,580.0

 

SEDOL:

B1FLSN3

ISIN:

TW0004725007

 

Equity and Dept Distribution:

10/2007, Exchange changed from Gre Tai Securities Market to Taiwan Stock Exchange. FY'09, Q1, B/S is being CLA.FY'10 Q3 B/S is being RES and C/F is being CLA.

 

 

Key Corporate Relationships

Auditor:

Deloitte & Touche LLP

 

Auditor:

Deloitte & Touche LLP, Deloitte & Touche

 

 

 

 

 

 

 

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Chengyun Gu

 

Chairman of the Board

Chairman

Biography:

Gu Chengyun has been serving as Chairman of the Board in Taiwan Prosperity Chemical Corporation since April 29, 1991. Gu holds a Master's degree in Corporate Management from University of Pennsylvania's Wharton School, the United States. Gu also serves as Chairman of the Board in six companies, including China Synthetic Rubber Corporation, Ta-Ho Maritime Corporation, E-ONE MOLI ENERGY CORP. and Taiwan Cement Corporation, Director in two companies and Executive Director in another company.

 

Education:

Wharton School of Business at the University of Pennsylvania, MBA

 

Fulong Chen

 

Director

Director/Board Member

 

 

Biography:

Chen Fulong has been serving as Director in Taiwan Prosperity Chemical Corporation since April 19, 1991. Chen also serves as Director in China Synthetic Rubber Corporation and TCC Chemical Corporation. Chen used to be General Manager in the Company.

 

Zinan Jia

 

Independent Director

Director/Board Member

 

 

Biography:

Jia Zinan has been Independent Director in Taiwan Prosperity Chemical Corporation since June 6, 2012. Jia is also General Manager in another company. Jia holds a Master of Business Administration from University of Southern California, the United States.

 

Education:

University of Southern California, MBA

 

Renhe Jiao

 

Independent Director

Director/Board Member

 

 

Biography:

Jiao Renhe has been serving as Independent Director in Taiwan Prosperity Chemical Corporation since Januray 22, 2007. Jiao is also Independent Director in another company. Jiao holds a Ph.D. in Law from Ohio Northern University, the United States. Jiao is an adjunct professor of Chinese Culture University, Taiwan.

 

Education:

Ohio Northern University, PHD (Law)

 

Zhiren Sheng

 

Independent Director

Director/Board Member

 

 

Biography:

Sheng Zhiren has been Independent Director in Taiwan Prosperity Chemical Corporation June 6, 2012. Sheng is also General Manager in another group company. Sheng holds a Ph.D in Political Science from Northwestern University, the United States.

 

Education:

Northwestern University, PHD (Political Science)

 

Boyuan Wang

 

Director

Director/Board Member

 

 

Biography:

Wang Boyuan has been Director in Taiwan Prosperity Chemical Corporation. since June 6, 2012. Wang is also Chairman of the Board in three companies, Director in two companies and Director as well as Chief Executive Officer in another company. Wang received a Bachelor's degree from National Taiwan University and a Ph.D. from Carnegie Mellon University, the United States. Wang was Independent Director in the Company.

 

Education:

Carnegie Mellon University, PHD
Carnegie Mellon University, M
National Taiwan University, B

 

Anping Zhang

 

Director

Director/Board Member

 

 

Biography:

Zhang Anping has been Director in Taiwan Prosperity Chemical Corporation since April 29, 1991. Zhang holds a Master of Business Administration from University of New York, the United States. Zhang also serves as Chairman of the Board in a cement company, Executive Director in two companies and Director in another company.

 

Education:

New York University, MBA

 

 

Executives

 

Name

Title

Function

T F Chao

 

General Manager

Division Head Executive

Tianfu Zhao

 

General Manager

Division Head Executive

 

Significant Developments

 

 

 

 

Taiwan Prosperity Chemical Corp Receives Fine

Aug 14, 2012


Taiwan Prosperity Chemical Corporation announced that it was imposed a fine of NTD 100,000 for its factory's violation of Air Pollution Control Act.

Taiwan Prosperity Chemical Corp Announces Change of General Manager

Mar 30, 2012


Taiwan Prosperity Chemical Corp announced the change of General Manager from Chen Fulong to Zhao Tianfu, effective April 2, 2012.

Taiwan Prosperity Chemical Corp Announces FY 2010 Dividend Payment Date

Mar 08, 2012


Taiwan Prosperity Chemical Corp announced that it will pay a cash dividend of NTD 1,854,041,250 (NTD 6.35 per share) to shareholders of record on July 18, 2011. The Company's shares will be traded ex-dividend on July 12, 2011.

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

  Financial Glossary

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Reclassified Normal
31-Dec-2009

Updated Normal
31-Dec-2007

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.39004

31.497037

33.023867

31.543497

32.848802

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Gross Revenue

929.6

810.6

438.4

527.1

558.0

    Sales Returns and Allowances

-1.3

0.0

0.0

-0.6

-0.5

Revenue

928.3

810.5

438.4

526.6

557.5

Total Revenue

928.3

810.5

438.4

526.6

557.5

 

 

 

 

 

 

    Cost of Revenue

809.8

657.5

414.4

513.9

449.6

Cost of Revenue, Total

809.8

657.5

414.4

513.9

449.6

Gross Profit

118.5

153.0

24.0

12.7

107.9

 

 

 

 

 

 

    Selling/General/Administrative Expense

20.4

18.8

10.7

9.5

9.6

Total Selling/General/Administrative Expenses

20.4

18.8

10.7

9.5

9.6

Research & Development

2.0

1.7

0.8

0.9

1.0

    Impairment-Assets Held for Use

0.0

0.4

-

-

-

Unusual Expense (Income)

0.0

0.4

-

-

-

Total Operating Expense

832.2

678.3

426.0

524.4

460.3

 

 

 

 

 

 

Operating Income

96.1

132.2

12.4

2.2

97.2

 

 

 

 

 

 

        Interest Expense - Non-Operating

-2.2

-1.3

-0.6

-1.1

-1.0

    Interest Expense, Net Non-Operating

-2.2

-1.3

-0.6

-1.1

-1.0

        Interest Income - Non-Operating

0.3

0.1

0.0

0.1

0.2

        Investment Income - Non-Operating

1.6

-1.8

1.4

0.6

0.4

    Interest/Investment Income - Non-Operating

1.8

-1.7

1.4

0.8

0.6

Interest Income (Expense) - Net Non-Operating Total

-0.4

-3.0

0.8

-0.3

-0.4

    Other Non-Operating Income (Expense)

0.3

-0.1

1.5

-0.4

-0.2

Other, Net

0.3

-0.1

1.5

-0.4

-0.2

Income Before Tax

96.0

129.1

14.7

1.5

96.6

 

 

 

 

 

 

Total Income Tax

16.6

19.1

0.9

-2.5

23.3

Income After Tax

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Net Income Before Extraord Items

79.5

110.0

13.8

4.0

73.3

Net Income

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

292.0

292.0

292.0

292.0

274.7

Basic EPS Excl Extraord Items

0.27

0.38

0.05

0.01

0.27

Basic/Primary EPS Incl Extraord Items

0.27

0.38

0.05

0.01

0.27

Diluted Net Income

79.5

110.0

13.8

4.0

73.3

Diluted Weighted Average Shares

292.0

292.1

292.2

292.0

274.7

Diluted EPS Excl Extraord Items

0.27

0.38

0.05

0.01

0.27

Diluted EPS Incl Extraord Items

0.27

0.38

0.05

0.01

0.27

Dividends per Share - Common Stock Primary Issue

0.22

0.26

0.03

0.01

0.20

Gross Dividends - Common Stock

63.1

77.0

9.0

2.9

57.8

Interest Expense, Supplemental

2.2

1.3

0.6

1.1

1.0

Interest Capitalized, Supplemental

-0.3

-0.6

-1.1

-

-

Depreciation, Supplemental

27.5

21.9

14.3

14.2

10.5

Total Special Items

0.0

0.4

-

-

-

Normalized Income Before Tax

96.0

129.5

14.7

1.5

96.6

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.1

-

-

-

Inc Tax Ex Impact of Sp Items

16.6

19.1

0.9

-2.5

23.3

Normalized Income After Tax

79.5

110.4

13.8

4.0

73.3

 

 

 

 

 

 

Normalized Inc. Avail to Com.

79.5

110.4

13.8

4.0

73.3

 

 

 

 

 

 

Basic Normalized EPS

0.27

0.38

0.05

0.01

0.27

Diluted Normalized EPS

0.27

0.38

0.05

0.01

0.27

Amort of Intangibles, Supplemental

-

-

-

0.9

-

Research & Development Exp, Supplemental

2.0

1.7

0.8

0.9

1.0

Normalized EBIT

96.1

132.6

12.4

2.2

97.2

Normalized EBITDA

123.6

154.5

26.7

17.4

107.8

    Current Tax - Total

16.7

16.8

1.0

0.9

23.9

Current Tax - Total

16.7

16.8

1.0

0.9

23.9

    Deferred Tax - Total

-0.6

2.3

0.0

-3.3

-0.1

Deferred Tax - Total

-0.6

2.3

0.0

-3.3

-0.1

    Other Tax

0.5

0.0

-0.1

-0.1

-0.5

Income Tax - Total

16.6

19.1

0.9

-2.5

23.3

Interest Cost - Domestic

0.1

0.1

0.1

0.1

0.1

Service Cost - Domestic

0.1

0.1

0.2

0.3

0.3

Expected Return on Assets - Domestic

0.0

0.0

0.0

0.0

0.0

Other Pension, Net - Domestic

0.0

0.0

0.0

0.0

0.0

Domestic Pension Plan Expense

0.2

0.2

0.3

0.4

0.5

Defined Contribution Expense - Domestic

0.2

0.1

0.1

0.1

0.1

Total Pension Expense

0.4

0.4

0.4

0.5

0.6

Discount Rate - Domestic

2.00%

2.00%

2.00%

2.75%

2.75%

Expected Rate of Return - Domestic

2.00%

2.00%

2.00%

2.75%

2.75%

Compensation Rate - Domestic

2.00%

2.00%

2.00%

2.00%

2.00%

Total Plan Interest Cost

0.1

0.1

0.1

0.1

0.1

Total Plan Service Cost

0.1

0.1

0.2

0.3

0.3

Total Plan Expected Return

0.0

0.0

0.0

0.0

0.0

Total Plan Other Expense

0.0

0.0

0.0

0.0

0.0

 



 

 



 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Reclassified Normal
31-Dec-2009

Reclassified Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate

30.279

29.1565

31.985

32.818

32.4345

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash & Equivalents

23.6

40.9

8.5

5.3

11.6

    Short Term Investments

92.0

131.1

19.2

8.0

119.3

Cash and Short Term Investments

115.6

172.0

27.7

13.4

130.9

        Accounts Receivable - Trade, Gross

65.6

60.7

38.6

18.8

50.4

        Provision for Doubtful Accounts

-0.7

-0.8

-0.5

-0.2

-0.6

    Trade Accounts Receivable - Net

65.0

77.3

50.3

19.6

63.5

    Other Receivables

0.0

6.8

6.3

6.0

-

Total Receivables, Net

65.0

84.1

56.6

25.6

63.5

    Inventories - Finished Goods

15.3

26.1

12.6

13.6

14.0

    Inventories - Raw Materials

15.1

10.8

6.6

1.4

7.0

    Inventories - Other

-

-

-

-

0.0

Total Inventory

30.3

36.9

19.1

14.9

21.0

Prepaid Expenses

7.4

6.1

10.1

8.9

4.1

    Deferred Income Tax - Current Asset

-

0.5

0.6

3.3

0.2

    Other Current Assets

4.3

2.8

3.0

4.7

2.8

Other Current Assets, Total

4.3

3.3

3.6

8.1

3.0

Total Current Assets

222.6

302.4

117.1

70.9

222.5

 

 

 

 

 

 

        Buildings

4.4

4.4

4.0

4.9

4.9

        Land/Improvements

29.6

30.8

28.0

27.0

27.3

        Machinery/Equipment

454.9

449.4

330.9

274.0

250.7

        Construction in Progress

23.4

31.2

95.2

91.5

24.9

        Other Property/Plant/Equipment

9.5

9.9

-

-

-

    Property/Plant/Equipment - Gross

521.8

525.6

458.2

397.3

307.8

    Accumulated Depreciation

-290.1

-273.6

-227.4

-208.0

-196.6

Property/Plant/Equipment - Net

231.7

252.0

230.8

189.3

111.1

    Deferred Charges

9.2

10.6

11.3

5.7

4.2

    Pension Benefits - Overfunded

-

-

-

-

0.0

    Deferred Income Tax - Long Term Asset

0.8

0.8

2.9

0.0

-

    Other Long Term Assets

2.5

2.7

2.4

0.5

0.5

Other Long Term Assets, Total

12.5

14.1

16.5

6.2

4.7

Total Assets

466.8

568.5

364.5

266.4

338.3

 

 

 

 

 

 

Accounts Payable

26.3

49.8

40.4

4.6

39.5

Accrued Expenses

9.4

12.0

5.4

2.7

5.8

Notes Payable/Short Term Debt

30.9

37.7

17.2

49.2

18.2

Current Portion - Long Term Debt/Capital Leases

29.0

30.1

-

-

0.8

    Income Taxes Payable

7.7

18.1

1.0

0.0

21.4

    Other Payables

2.0

2.4

3.8

12.7

12.5

    Other Current Liabilities

1.5

1.6

0.2

0.2

0.3

Other Current liabilities, Total

11.1

22.2

5.1

12.9

34.2

Total Current Liabilities

106.8

151.8

68.1

69.3

98.5

 

 

 

 

 

 

    Long Term Debt

62.9

95.4

114.4

40.5

13.1

    Capital Lease Obligations

3.6

4.9

-

-

-

Total Long Term Debt

66.5

100.3

114.4

40.5

13.1

Total Debt

126.4

168.1

131.6

89.7

32.1

 

 

 

 

 

 

    Pension Benefits - Underfunded

4.1

4.5

4.1

3.9

3.7

    Other Long Term Liabilities

1.8

0.4

0.3

0.3

0.1

Other Liabilities, Total

5.9

4.9

4.5

4.2

3.9

Total Liabilities

179.2

256.9

187.0

114.0

115.5

 

 

 

 

 

 

    Common Stock

96.4

100.1

91.3

89.0

90.0

Common Stock

96.4

100.1

91.3

89.0

90.0

Additional Paid-In Capital

22.8

23.7

21.6

21.0

21.3

Retained Earnings (Accumulated Deficit)

177.8

187.7

72.1

59.1

117.7

Unrealized Gain (Loss)

-9.3

0.0

-7.5

-16.7

-6.2

Total Equity

287.6

311.5

177.5

152.4

222.8

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

466.8

568.5

364.5

266.4

338.3

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

292.0

292.0

292.0

292.0

292.0

Total Common Shares Outstanding

292.0

292.0

292.0

292.0

292.0

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Employees

197

180

172

173

164

Number of Common Shareholders

17,615

7,225

4,797

4,751

3,673

Total Long Term Debt, Supplemental

-

31.2

-

-

-

Long Term Debt Maturing within 1 Year

-

31.2

-

-

-

Long Term Debt Matur. in Year 6 & Beyond

-

0.0

-

-

-

    Interest Costs

-0.8

-1.2

-

-

-

Total Capital Leases, Supplemental

4.7

6.0

-

-

-

Capital Lease Payments Due in Year 1

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 2

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 3

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 4

1.1

1.5

-

-

-

Capital Lease Payments Due in Year 5

-

1.1

-

-

-

Capital Lease Payments Due in 2-3 Years

2.9

3.0

-

-

-

Capital Lease Payments Due in 4-5 Years

1.1

2.6

-

-

-

Pension Obligation - Domestic

4.6

5.2

4.9

4.6

4.6

Plan Assets - Domestic

0.1

0.0

0.1

0.6

0.5

Funded Status - Domestic

-4.5

-5.2

-4.9

-4.0

-4.0

Accumulated Obligation - Domestic

3.7

4.2

3.9

3.6

3.8

Total Funded Status

-4.5

-5.2

-4.9

-4.0

-4.0

Discount Rate - Domestic

2.00%

2.00%

2.00%

2.75%

2.75%

Expected Rate of Return - Domestic

2.00%

2.00%

2.00%

2.75%

2.75%

Compensation Rate - Domestic

2.00%

2.00%

2.00%

2.00%

2.00%

Prepaid Benefits - Domestic

-

-

-

-

0.0

Accrued Liabilities - Domestic

-4.1

-4.5

-4.1

-3.9

-3.7

Net Assets Recognized on Balance Sheet

-4.1

-4.5

-4.1

-3.9

-3.7

Total Plan Obligations

4.6

5.2

4.9

4.6

4.6

Total Plan Assets

0.1

0.0

0.1

0.6

0.5

 




 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Updated Normal
31-Dec-2007

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.39004

31.497037

33.023867

31.543497

32.848802

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income/Starting Line

79.5

110.0

13.8

4.0

73.3

    Depreciation

27.5

21.9

14.3

14.2

10.5

Depreciation/Depletion

27.5

21.9

14.3

14.2

10.5

Deferred Taxes

-0.6

2.3

0.0

-3.3

-0.1

    Unusual Items

0.0

0.3

0.1

5.4

0.1

    Other Non-Cash Items

2.0

2.8

0.8

0.5

0.6

Non-Cash Items

2.0

3.1

0.9

5.9

0.8

    Accounts Receivable

16.5

-20.6

-29.6

45.3

-10.1

    Inventories

5.3

-14.7

-3.7

-0.2

-7.8

    Prepaid Expenses

-1.5

4.6

-0.9

-5.1

0.2

    Other Assets

25.7

-94.0

1.8

95.8

-98.2

    Accounts Payable

-22.2

4.8

35.3

-35.1

13.9

    Accrued Expenses

-2.2

5.7

2.5

-3.2

0.1

    Taxes Payable

-10.1

15.7

1.0

-22.0

14.1

    Other Liabilities

-0.2

0.2

0.2

0.0

0.6

Changes in Working Capital

11.3

-98.3

6.6

75.6

-87.2

Cash from Operating Activities

119.7

39.0

35.6

96.4

-2.6

 

 

 

 

 

 

    Purchase of Fixed Assets

-16.6

-17.0

-59.5

-97.2

-18.2

Capital Expenditures

-16.6

-17.0

-59.5

-97.2

-18.2

    Sale/Maturity of Investment

0.0

0.4

-

-

-

    Purchase of Investments

0.0

-0.3

-

-

-

    Other Investing Cash Flow

-1.9

-0.8

-8.8

-2.6

-2.5

Other Investing Cash Flow Items, Total

-1.9

-0.7

-8.8

-2.6

-2.5

Cash from Investing Activities

-18.4

-17.7

-68.3

-99.7

-20.7

 

 

 

 

 

 

    Other Financing Cash Flow

0.5

0.0

0.0

-3.2

-0.6

Financing Cash Flow Items

0.5

0.0

0.0

-3.2

-0.6

    Cash Dividends Paid - Common

-82.6

-9.5

-2.7

-60.2

-12.3

Total Cash Dividends Paid

-82.6

-9.5

-2.7

-60.2

-12.3

        Sale/Issuance of Common

-

-

-

0.0

28.0

    Common Stock, Net

-

-

-

0.0

28.0

Issuance (Retirement) of Stock, Net

-

-

-

0.0

28.0

        Short Term Debt Issued

-

17.4

-

32.4

18.0

        Short Term Debt Reduction

-5.5

0.0

-32.2

-

0.0

    Short Term Debt, Net

-5.5

17.4

-32.2

32.4

18.0

        Long Term Debt Issued

-

0.0

70.6

27.9

-

        Long Term Debt Reduction

-29.9

-

-

-

-10.7

    Long Term Debt, Net

-29.9

0.0

70.6

27.9

-10.7

Issuance (Retirement) of Debt, Net

-35.4

17.4

38.4

60.3

7.3

Cash from Financing Activities

-117.5

7.9

35.7

-3.1

22.4

 

 

 

 

 

 

Net Change in Cash

-16.2

29.3

2.9

-6.4

-0.9

 

 

 

 

 

 

Net Cash - Beginning Balance

40.6

8.6

5.3

11.9

12.4

Net Cash - Ending Balance

24.4

37.9

8.2

5.6

11.5

Cash Interest Paid

2.3

1.3

0.6

1.0

0.9

Cash Taxes Paid

27.2

1.0

0.0

29.1

9.3

 

 Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Reclassified Normal
31-Dec-2009

Updated Normal
31-Dec-2007

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.39004

31.497037

33.023867

31.543497

32.848802

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Gross Sales

929.6

810.6

438.4

527.1

558.0

    Sales Returns & Discounts

-1.3

0.0

0.0

-0.6

-0.5

Total Revenue

928.3

810.5

438.4

526.6

557.5

 

 

 

 

 

 

    Cost of Sales

809.8

657.5

414.4

513.9

449.5

    Selling Expenses

15.1

13.4

8.7

8.0

7.5

    General and Administrative Expenses

5.3

5.4

2.0

1.9

2.1

    Research and Development Expenses

2.0

1.7

0.8

0.9

1.0

    Gain on Reversal of Bad Debt

-

-

0.0

-0.5

-

    Inventory Devaluation & Obsolescence

-

-

-

-

0.1

    Impairment Loss

0.0

0.4

-

-

-

Total Operating Expense

832.2

678.3

426.0

524.4

460.3

 

 

 

 

 

 

    Interest Income

0.3

0.1

0.0

0.1

0.2

    Dividend Income

0.4

-

0.0

0.3

-

    Gain on Sale of Investments

0.0

0.1

0.0

0.9

0.3

    Revaluation Gain on Financial Assets

0.6

0.3

1.2

0.0

0.2

    Miscellaneous Income

1.0

1.3

1.9

0.1

0.1

    Interest Expense

-2.2

-1.3

-0.6

-1.1

-1.0

    Loss on Financial Assets Revaluation

-

-

-

-

-0.1

    Foreign Exchange Gains

0.6

0.0

0.1

-0.5

-0.2

    Foreign Exchange Losses

0.0

-2.1

-

-

-

    Revaluation Loss on Fin. Liabilities

0.0

-

-

-

-

    Miscellaneous Disbursements

-0.7

-1.4

-0.4

-0.5

-0.3

Net Income Before Taxes

96.0

129.1

14.7

1.5

96.6

 

 

 

 

 

 

Provision for Income Taxes

16.6

19.1

0.9

-2.5

23.3

Net Income After Taxes

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Net Income Before Extra. Items

79.5

110.0

13.8

4.0

73.3

Net Income

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

79.5

110.0

13.8

4.0

73.3

 

 

 

 

 

 

Basic Weighted Average Shares

292.0

292.0

292.0

292.0

274.7

Basic EPS Excluding ExtraOrdinary Items

0.27

0.38

0.05

0.01

0.27

Basic EPS Including ExtraOrdinary Items

0.27

0.38

0.05

0.01

0.27

Diluted Net Income

79.5

110.0

13.8

4.0

73.3

Diluted Weighted Average Shares

292.0

292.1

292.2

292.0

274.7

Diluted EPS Excluding ExtraOrd Items

0.27

0.38

0.05

0.01

0.27

Diluted EPS Including ExtraOrd Items

0.27

0.38

0.05

0.01

0.27

DPS-Common Stock

0.22

0.26

0.03

0.01

0.20

Gross Dividends - Common Stock

63.1

77.0

9.0

2.9

57.8

Normalized Income Before Taxes

96.0

129.5

14.7

1.5

96.6

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

16.6

19.1

0.9

-2.5

23.3

Normalized Income After Taxes

79.5

110.4

13.8

4.0

73.3

 

 

 

 

 

 

Normalized Inc. Avail to Com.

79.5

110.4

13.8

4.0

73.3

 

 

 

 

 

 

Basic Normalized EPS

0.27

0.38

0.05

0.01

0.27

Diluted Normalized EPS

0.27

0.38

0.05

0.01

0.27

Interest Expense, Supplemental

2.2

1.3

0.6

1.1

1.0

Interest Capitalized, Supplemental

-0.3

-0.6

-1.1

-

-

R&D Expense, Supplemental

2.0

1.7

0.8

0.9

1.0

Depreciation - Operating Cost

27.5

21.8

14.3

14.2

10.5

Depreciation - Operating Expense

0.0

0.1

0.0

0.0

0.0

Amortization - Operating Cost

-

-

-

0.9

-

Amortization - Operating Expense

-

-

-

0.1

-

    Current Tax

16.7

16.8

1.0

0.9

23.9

Current Tax - Total

16.7

16.8

1.0

0.9

23.9

    Deferred Tax

-0.6

2.3

0.0

-3.3

-0.1

Deferred Tax - Total

-0.6

2.3

0.0

-3.3

-0.1

    Other Tax

0.5

0.0

-0.1

-0.1

-0.5

Income Tax - Total

16.6

19.1

0.9

-2.5

23.3

Service Cost

0.1

0.1

0.2

0.3

0.3

Interest Cost

0.1

0.1

0.1

0.1

0.1

Expected Return on Assets

0.0

0.0

0.0

0.0

0.0

Amortization

0.0

0.0

0.0

0.0

0.0

Domestic Pension Plan Expense

0.2

0.2

0.3

0.4

0.5

Defined Contribution Expense - Domestic

0.2

0.1

0.1

0.1

0.1

Total Pension Expense

0.4

0.4

0.4

0.5

0.6

Discount Rate

2.00%

2.00%

2.00%

2.75%

2.75%

Rate of Compensation Increase

2.00%

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return on Plan Assets

2.00%

2.00%

2.00%

2.75%

2.75%

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Reclassified Normal
31-Dec-2009

Reclassified Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate

30.279

29.1565

31.985

32.818

32.4345

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash and Cash Equivalent

23.6

40.9

8.5

5.3

11.6

    Financial Assets-Fair Value,Current

74.5

103.2

1.3

0.0

100.4

    Financial Assets for Sale

17.5

27.9

17.9

8.0

18.9

    Accounts&Notes Receivable, Gross

65.6

60.7

38.6

18.8

50.4

    Provision for Doubtful Accounts

-0.7

-0.8

-0.5

-0.2

-0.6

    Accounts Receivable - Related Parties

0.0

17.4

12.2

1.0

13.8

    Other Receivables

0.0

6.8

6.3

6.0

-

    Finished Goods

15.3

26.1

12.6

13.6

14.0

    Raw Materials

15.1

10.8

6.6

1.4

7.0

    Provision/Allowance for Inventory

-

-

-

-

0.0

    Prepayment

7.4

6.1

10.1

8.9

4.1

    Deferred Income Tax Assets - Current

-

0.5

0.6

3.3

0.2

    Other Current Assets

4.3

2.8

3.0

4.7

2.8

Total Current Assets

222.6

302.4

117.1

70.9

222.5

 

 

 

 

 

 

    Land

29.6

30.8

28.0

27.0

27.3

    Buildings and Structures

4.4

4.4

4.0

4.9

4.9

    Machinery and Equipment

448.1

442.3

324.9

268.1

244.8

    Leased Assets

9.5

9.9

-

-

-

    Miscellaneous Equipment

6.8

7.0

6.1

5.9

5.9

    Accumulated Depreciation

-289.7

-273.1

-227.4

-208.0

-196.6

    Accumulated Impairment on Fixed Assets

-0.4

-0.5

-

-

-

    Construct. in Progress & Equip. Prepay

23.4

31.2

95.2

91.5

24.9

    Deferred Pension Cost

-

-

-

-

0.0

    Deferred Charges

9.2

10.6

11.3

5.7

4.2

    Deferred Income Tax Assets

0.8

0.8

2.9

0.0

-

    Security Deposits Paid

2.1

2.2

-

-

-

    Other Long Term Assets

0.5

0.5

2.4

0.5

0.5

Total Assets

466.8

568.5

364.5

266.4

338.3

 

 

 

 

 

 

    Short Term Borrowings

30.9

37.7

17.2

40.1

18.2

    Short Term Notes & Bills Payable

-

-

0.0

9.1

-

    Accounts Payable

25.5

49.2

39.8

4.6

38.1

    Accounts Payable - Related Parties

0.8

0.6

0.6

0.0

1.3

    Income Tax Payable

7.7

18.1

1.0

0.0

21.4

    Accrued Expenses

9.4

12.0

5.4

2.7

5.8

    Financial Liabilities-Fair Value,Current

0.0

-

-

-

-

    Other Payables,Related Parties

1.2

1.2

1.4

0.7

-

    Equipment Payable

0.8

1.2

2.4

12.0

12.5

    Current Portion of Long Term Debt

29.0

30.1

-

-

0.8

    Other Current Liabilities

1.5

1.6

0.2

0.2

0.3

Total Current Liabilities

106.8

151.8

68.1

69.3

98.5

 

 

 

 

 

 

    Long Term Borrowings

62.9

95.4

114.4

40.5

13.1

    Lease Payable

3.6

4.9

-

-

-

Total Long Term Debt

66.5

100.3

114.4

40.5

13.1

 

 

 

 

 

 

    Accrued Pension Liabilities

4.1

4.5

4.1

3.9

3.7

    LT Notes & Accounts Payable, Related Par

1.3

-

-

-

-

    Long Term Security Deposits Received

0.5

0.4

0.3

0.3

0.1

Total Liabilities

179.2

256.9

187.0

114.0

115.5

 

 

 

 

 

 

    Common Stock

96.4

100.1

91.3

89.0

90.0

    Additional Paid-In Capital

22.8

23.7

21.6

21.0

21.3

    Legal Reserve

34.8

24.3

20.7

19.8

12.6

    Special Reserve

0.0

8.2

17.2

6.1

-

    Retained Earnings

142.9

155.3

34.2

33.2

105.1

    Unrealized G/L on Fin. Assets

-9.3

0.0

-7.5

-16.7

-6.2

Total Equity

287.6

311.5

177.5

152.4

222.8

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

466.8

568.5

364.5

266.4

338.3

 

 

 

 

 

 

    S/O-Common Stock

292.0

292.0

292.0

292.0

292.0

Total Common Shares Outstanding

292.0

292.0

292.0

292.0

292.0

T/S-Common Stock

0.0

0.0

0.0

0.0

0.0

Full-Time Employees

197

180

172

173

164

Number of Common Shareholders

17,615

7,225

4,797

4,751

3,673

Current maturities

-

31.2

-

-

-

Total Long Term Debt, Supplemental

-

31.2

-

-

-

Capital Lease Payments Due within 1 Year

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 2

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 3

1.5

1.5

-

-

-

Capital Lease Payments Due in Year 4

1.1

1.5

-

-

-

Capital Lease Payments Due in Year 5

-

1.1

-

-

-

Unrealized Interest Cost

-0.8

-1.2

-

-

-

Total Capital Leases

4.7

6.0

-

-

-

Accumulated Benefit Obligation

3.7

4.2

3.9

3.6

3.8

Benefit Obligation

4.6

5.2

4.9

4.6

4.6

Fair Value of Plan Assets

0.1

0.0

0.1

0.6

0.5

Funded Status

-4.5

-5.2

-4.9

-4.0

-4.0

Total Funded Status

-4.5

-5.2

-4.9

-4.0

-4.0

Discount Rate

2.00%

2.00%

2.00%

2.75%

2.75%

Rate of Compensation Increase

2.00%

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return on Plan Assets

2.00%

2.00%

2.00%

2.75%

2.75%

Deferred Pension Cost

-

-

-

-

0.0

Accrued Pension Liabilities

-4.1

-4.5

-4.1

-3.9

-3.7

Net Assets Recognized on Balance Sheet

-4.1

-4.5

-4.1

-3.9

-3.7

 




 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Updated Normal
31-Dec-2007

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.39004

31.497037

33.023867

31.543497

32.848802

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income

79.5

110.0

13.8

4.0

73.3

    Depreciation

27.5

21.9

14.3

14.2

10.5

    Deferred Charges

2.9

2.9

1.7

0.9

0.7

    Provision of Bad Debts

-

0.2

0.3

-0.5

0.1

    Gain/Loss on Financial A/L Revaluation

-0.6

-0.3

-1.2

0.0

-0.2

    Prov./Reversal for Inventory Devaluation

-

-

-

6.3

0.1

    Loss on Sale of Investments

0.0

-0.1

0.0

-0.9

-

    Impairment Loss on Assets

-

0.4

-

-

-

    Net Loss on Disposal of Properties

-

0.0

0.1

-

-

    Deferred Tax

-0.6

2.3

0.0

-3.3

-0.1

    Accrued Pension Liabilities

-0.3

-

-

-

-

    Financial Assets at Fair Value

26.3

-93.9

0.0

104.1

-98.9

    Accounts Receivable

-7.5

-

-

-

-

    Notes & Accounts Receivable

-

-17.0

-18.7

32.2

-13.5

    Accounts Receivable - Related Parties

17.3

-3.8

-10.8

13.1

3.4

    Other Receivables

6.7

0.1

-0.1

-

-

    Inventories

5.3

-14.7

-3.7

-0.2

-7.8

    Other Financial Assets

-

-

-

-6.2

-

    Prepayment

-1.5

4.6

-0.9

-5.1

0.2

    Other Current Assets

-0.6

0.0

1.8

-2.0

0.7

    Accounts Payable

-22.5

5.1

34.0

-34.4

14.0

    Accounts Payable - Related Parties

0.2

-0.1

0.6

-0.7

-0.1

    Tax Payable

-10.1

15.7

1.0

-22.0

14.1

    Accrued Expenses

-2.2

5.7

2.5

-3.2

0.1

    Other Payable - Related Parties

0.0

-0.3

0.7

-

-

    Other Current Liabilities

-0.2

0.2

0.1

-0.2

0.2

    Accrued Pension Liabilities

-

0.0

0.1

0.2

0.4

Cash from Operating Activities

119.7

39.0

35.6

96.4

-2.6

 

 

 

 

 

 

    Purchase of Financial Assets for Sale

0.0

-0.3

-

-

-

    Disposal of Financial Assets for Sale

0.0

0.4

-

-

-

    Capital Expenditure

-16.6

-17.0

-59.5

-97.2

-18.2

    Deferred Charges

-1.9

-0.8

-6.9

-2.6

-2.5

    Security Deposit

0.1

-

-

-

-

    Other Assets

0.0

0.0

-1.9

-

0.0

Cash from Investing Activities

-18.4

-17.7

-68.3

-99.7

-20.7

 

 

 

 

 

 

    Short Term Borrowings Increase

-

17.4

-

23.0

18.0

    Short Term Borrowings Decrease

-5.5

-

-23.2

-

-

    Short Term Notes Increase

-

-

-

9.5

-

    Repayment of ST Notes

-

0.0

-9.0

-

0.0

    Long Term Borrowings Increase

-

0.0

70.6

27.9

-

    Long Term Borrowings Decrease

-29.9

-

-

-

-10.7

    Employees Bonus/Directors Remuneration

-

-

0.0

-3.3

-0.8

    Cash Dividend - Common Stock

-82.6

-9.5

-2.7

-60.2

-12.3

    Increase in Lease Payable

-1.1

-

-

-

-

    TL Payables-Related Parties

1.3

-

-

-

-

    Security Deposit

0.2

0.0

0.0

0.1

-

    Other Liabilities

-

-

-

0.0

0.1

    Cash Capital

-

-

-

0.0

28.0

Cash from Financing Activities

-117.5

7.9

35.7

-3.1

22.4

 

 

 

 

 

 

Net Change in Cash

-16.2

29.3

2.9

-6.4

-0.9

 

 

 

 

 

 

Net Cash - Beginning Balance

40.6

8.6

5.3

11.9

12.4

Net Cash - Ending Balance

24.4

37.9

8.2

5.6

11.5

    Cash Interest Paid

2.3

1.3

0.6

1.0

0.9

    Cash Taxes Paid

27.2

1.0

0.0

29.1

9.3

 

 

 

Financial Health

 

Financials in: USD (mil)

 

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

 

 

Key Indicators USD (mil)

 

Quarter
Ending
30-Sep-2012

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2011

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

217.2

-12.49%

928.3

6.87%

17.99%

15.36%

Research & Development1 (?)

0.0

-90.40%

2.0

10.78%

24.50%

8.34%

Operating Income1 (?)

-5.6

-

96.1

-32.14%

242.81%

26.92%

Income Available to Common Excl Extraord Items1 (?)

-4.1

-

79.5

-32.60%

165.03%

33.11%

Basic EPS Excl Extraord Items1 (?)

-0.01

-

0.27

-32.60%

165.04%

30.94%

Capital Expenditures2 (?)

6.2

-32.84%

16.6

-9.23%

-45.86%

-11.80%

Cash from Operating Activities2 (?)

64.2

-47.88%

119.7

186.39%

4.97%

40.51%

Free Cash Flow (?)

58.8

-49.11%

100.1

337.78%

-

-

Total Assets3 (?)

448.5

-16.55%

466.8

-14.72%

17.37%

15.81%

Total Liabilities3 (?)

211.0

-10.56%

179.2

-27.57%

13.19%

19.79%

Total Long Term Debt3 (?)

54.1

-35.55%

66.5

-31.19%

14.82%

20.26%

Employees3 (?)

-

-

197

9.44%

4.43%

3.99%

Total Common Shares Outstanding3 (?)

292.0

0.00%

292.0

0.00%

0.00%

1.65%

1-ExchangeRate: TWD to USD Average for Period

29.873205

 

29.390040

 

 

 

2-ExchangeRate: TWD to USD Average for Period

29.738704

 

29.390040

 

 

 

3-ExchangeRate: TWD to USD Period End Date

29.331796

 

30.279000

 

 

 

Utility Industry Specific USD (mil)

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

 

Deferred Charges3 (?)

9.2

10.6

11.3

5.7

4.2

 

3-ExchangeRate: TWD to USD Period End Date

30.279000

29.156500

31.985000

32.818000

32.434500

 

Key Ratios

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Profitability

Gross Margin (?)

12.76%

18.88%

5.47%

2.41%

19.35%

Operating Margin (?)

10.36%

16.31%

2.83%

0.42%

17.44%

Pretax Margin (?)

10.34%

15.92%

3.36%

0.29%

17.34%

Net Profit Margin (?)

8.56%

13.57%

3.16%

0.76%

13.15%

Financial Strength

Current Ratio (?)

2.08

1.99

1.72

1.02

2.26

Long Term Debt/Equity (?)

0.23

0.32

0.64

0.27

0.06

Total Debt/Equity (?)

0.44

0.54

0.74

0.59

0.14

Management Effectiveness

Return on Assets (?)

15.21%

24.54%

4.48%

1.27%

27.12%

Return on Equity (?)

26.25%

46.94%

8.56%

2.05%

40.76%

Efficiency

Receivables Turnover (?)

12.35

11.98

10.93

11.45

9.66

Inventory Turnover (?)

23.87

24.53

24.84

27.71

25.65

Asset Turnover (?)

1.78

1.81

1.42

1.69

2.06

Market Valuation USD (mil)

Enterprise Value2 (?)

498.6

.

Price/Sales (TTM) (?)

0.48

Enterprise Value/Revenue (TTM) (?)

0.59

.

Price/Book (MRQ) (?)

1.71

Enterprise Value/EBITDA (TTM) (?)

19.39

.

Market Cap1 (?)

411.5

1-ExchangeRate: TWD to USD on 11-Jan-2013

28.946743

 

 

 

2-ExchangeRate: TWD to USD on 30-Sep-2012

29.331796

 

 

 

 

 

ANNUAL RATIOS

 

Financials in: USD (mil)

 

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

 

 

 

 



 

 

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

31-Dec-2007

Financial Strength

Current Ratio (?)

2.08

1.99

1.72

1.02

2.26

Quick/Acid Test Ratio (?)

1.69

1.69

1.24

0.56

1.97

Working Capital1 (?)

115.8

150.7

49.0

1.6

124.0

Long Term Debt/Equity (?)

0.23

0.32

0.64

0.27

0.06

Total Debt/Equity (?)

0.44

0.54

0.74

0.59

0.14

Long Term Debt/Total Capital (?)

0.16

0.21

0.37

0.17

0.05

Total Debt/Total Capital (?)

0.31

0.35

0.43

0.37

0.13

Payout Ratio (?)

79.39%

70.03%

65.17%

69.83%

74.16%

Effective Tax Rate (?)

17.25%

14.77%

6.04%

-162.49%

24.16%

Total Capital1 (?)

414.0

479.6

309.1

242.1

254.9

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

1.78

1.81

1.42

1.69

2.06

Inventory Turnover (?)

23.87

24.53

24.84

27.71

25.65

Days In Inventory (?)

15.29

14.88

14.70

13.17

14.23

Receivables Turnover (?)

12.35

11.98

10.93

11.45

9.66

Days Receivables Outstanding (?)

29.56

30.46

33.41

31.87

37.78

Revenue/Employee2 (?)

4,573,827

4,864,395

2,631,425

2,925,608

3,442,869

Operating Income/Employee2 (?)

473,630

793,308

74,453

12,352

600,552

EBITDA/Employee2 (?)

609,057

924,777

160,497

96,580

665,615

 

 

 

 

 

 

Profitability

Gross Margin (?)

12.76%

18.88%

5.47%

2.41%

19.35%

Operating Margin (?)

10.36%

16.31%

2.83%

0.42%

17.44%

EBITDA Margin (?)

13.32%

19.01%

6.10%

3.30%

19.33%

EBIT Margin (?)

10.36%

16.31%

2.83%

0.42%

17.44%

Pretax Margin (?)

10.34%

15.92%

3.36%

0.29%

17.34%

Net Profit Margin (?)

8.56%

13.57%

3.16%

0.76%

13.15%

R&D Expense/Revenue (?)

0.21%

0.20%

0.19%

0.18%

0.19%

COGS/Revenue (?)

87.24%

81.12%

94.53%

97.59%

80.65%

SG&A Expense/Revenue (?)

2.20%

2.32%

2.45%

1.80%

1.72%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

15.21%

24.54%

4.48%

1.27%

27.12%

Return on Equity (?)

26.25%

46.94%

8.56%

2.05%

40.76%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.34

0.08

-0.08

0.00

-0.07

Operating Cash Flow/Share 2 (?)

0.40

0.14

0.13

0.32

-0.01

1-ExchangeRate: TWD to USD Period End Date

30.279

29.1565

31.985

32.818

32.4345

2-ExchangeRate: TWD to USD Average for Period

30.279

29.1565

31.985

32.818

32.4345

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

-267.73

Market Cap/Equity (MRQ) (?)

1.71

Market Cap/Revenue (TTM) (?)

0.48

Market Cap/EBIT (TTM) (?)

-160.24

Market Cap/EBITDA (TTM) (?)

15.79

Enterprise Value/Earnings (TTM) (?)

-328.69

Enterprise Value/Equity (MRQ) (?)

2.10

Enterprise Value/Revenue (TTM) (?)

0.59

Enterprise Value/EBIT (TTM) (?)

-196.72

Enterprise Value/EBITDA (TTM) (?)

19.39

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.53.32

UK Pound

1

Rs.84.60

Euro

1

Rs.72.63

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

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.