MIRA INFORM REPORT

 

 

Report Date :

04.06.2013

 

IDENTIFICATION DETAILS

 

Name :

TAIWAN SEMICONDUCTOR CO., LTD.

 

 

Registered Office :

11th Floor, No.205  Sec. 3 Beihsin Road Taipei County Taipei, 110

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

18.01.1979

 

 

Legal Form :

Public Parent

 

 

Line of Business :

Subject is engaged in the manufacture and distribution of rectifiers, power management integrated circuits (ICs) and small signal products

 

 

No. of Employees :

2,270

 

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 and address

 

TAIWAN SEMICONDUCTOR CO., LTD.                                                                                                           

 

11th Floor, No.205

Sec. 3 Beihsin Road

Taipei County

Taipei, 110

Taiwan

 

 

Tel:

886-2-89131588

Fax:

886-2-89131858

 

www.ts.com.tw

 

Employees:

2,270

Company Type:

Public Parent

Corporate Family:

2 Companies

Traded:

Gre Tai Security Market:

5425

Incorporation Date:

18-Jan-1979

Auditor:

KPMG LLP

Financials in:

USD (In Millions)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

Taiwanese New Dollar

Annual Sales:

209.4  1

Net Income:

5.6

Total Assets:

279.1  2

Market Value:

143.2

 

(17-May-2013)

 

 

Business Description          

 

 

TAIWAN SEMICONDUCTOR CO., LTD. is principally engaged in the manufacture and distribution of rectifiers, power management integrated circuits (ICs) and small signal products. The Company provides rectifiers, including diode rectifiers, bridge rectifiers and surface adhesive rectifiers, among others; power management ICs, including power management analog ICs, light emitting diode (LED) driving ICs and metal-oxide-semiconductor field effect transistors (MOSFETs), among others, as well as small signal products, including electro static discharged (ESD) protection devices, Schottky diodes, switching diodes and transistors, among others. The Company distributes its products principally in Taiwan, Southeast Asia, Northeast Asia, the Americas and Europe. For the fiscal year ended 31 December 2012, Taiwan Semiconductor Co., Ltd. revenues decreased 5% to NT$6.19B. Net income decreased 58% to NT$165.9M. Revenues reflect Rectifier/Semi-conductor segment decrease of 9% to NT$4.39B, Asia segment decrease of 19% to NT$3.38B, Europe segment decrease of 3% to NT$1.41B. Net income also reflects Miscellaneous Income decrease of 46% to NT$18.3M (income).

 

 

 

Industry

 

Industry

Semiconductors

ANZSIC 2006:

2429 - Other Electronic Equipment Manufacturing

NACE 2002:

3210 - Manufacture of electronic valves and tubes and other electronic components

NAICS 2002:

334413 - Semiconductor and Related Device Manufacturing

UK SIC 2003:

3210 - Manufacture of electronic valves and tubes and other electronic components

UK SIC 2007:

2611 - Manufacture of electronic components

US SIC 1987:

3674 - Semiconductors and Related Devices

 

 

Key Executives

 

Name

Title

Xuesheng Mei

Deputy General Manager-Semiconductor Business

Yongkang Wang

Deputy General Manager-General Management, Head-Financing and Accounting, Director

Xiufeng Wang

Deputy General Manager, Director

Hongshu Fan

Independent Director

Baisheng Lin

Independent Director

 

 

Significant Developments   

 

 

 

 

Topic

#*

Most Recent Headline

Date

Dividends

1

Taiwan Semiconductor Co Ltd Announces FY 2011 Dividend Payment Date

6-Jul-2012

* number of significant developments within the last 12 months

 

 

News

 

Title

Date

Ex-CIO Latest Caught in SEC's Insider Trading Crackdown
Internet Evolution (638 Words)

26-Apr-2013

Five little-known funds that have shot the lights out
TrustNet (1302 Words)

17-Feb-2013

5 Taiwan stocks added to MSCI Global Standard Indices; 5 removed
ElectroIQ (415 Words)

16-Nov-2012

CNA: 5 Taiwan Stocks Added To Msci Global Standard Indices; 5 Removed
World News Connection (525 Words)

15-Nov-2012

5 Taiwan stocks added to MSCI Global Standard Indices; 5 removed
Focus Taiwan (414 Words)

15-Nov-2012

China Post: Taiwan Semiconductor Co., United Micro Decline on Q3 Sales Concerns
World News Connection (371 Words)

13-Jul-2012

 

 

Financial Summary

 

As of 31-Dec-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

2.51

3.90

Quick Ratio (MRQ)

1.86

3.02

Debt to Equity (MRQ)

0.25

0.21

Sales 5 Year Growth

6.04

11.04

Net Profit Margin (TTM) %

5.72

19.30

Return on Assets (TTM) %

4.27

15.21

Return on Equity (TTM) %

3.47

21.72

 

 

 

Stock Snapshot

 

Traded: Gre Tai Security Market: 5425

 

As of 17-May-2013

   Financials in: TWD

Recent Price

17.60

 

EPS

0.70

52 Week High

17.80

 

Price/Sales

0.69

52 Week Low

11.15

 

Dividend Rate

1.00

Avg. Volume (mil)

0.0020

 

Price/Earnings

19.48

Market Value (mil)

4,294.34

 

Price/Book

0.90

 

 

 

Beta

1.19

 

Price % Change

Rel S&P 500%

4 Week

12.10%

6.24%

13 Week

38.04%

30.42%

52 Week

20.14%

5.62%

Year to Date

32.33%

21.76%

 

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
11th Floor, No.205
Sec. 3 Beihsin Road
Taipei County
Taipei, 110
Taiwan

 

Tel:

886-2-89131588

Fax:

886-2-89131858

 

www.ts.com.tw

Quote Symbol - Exchange

5425 - Gre Tai Security Market

Sales TWD(mil):

6,192.9

Assets TWD(mil):

8,096.6

Employees:

2,270

Fiscal Year End:

31-Dec-2012

 

Industry:

Semiconductors

Incorporation Date:

18-Jan-1979

Company Type:

Public Parent

Quoted Status:

Quoted

 

Chairman of the Board, General Manager:

Xiuting Wang

 

 

Industry Codes

 

ANZSIC 2006 Codes:

2429

-

Other Electronic Equipment Manufacturing

2439

-

Other Electrical Equipment Manufacturing

 

NACE 2002 Codes:

3210

-

Manufacture of electronic valves and tubes and other electronic components

3162

-

Manufacture of other electrical equipment not elsewhere classified

 

NAICS 2002 Codes:

334413

-

Semiconductor and Related Device Manufacturing

334419

-

Other Electronic Component Manufacturing

335999

-

All Other Miscellaneous Electrical Equipment and Component Manufacturing

 

US SIC 1987:

3674

-

Semiconductors and Related Devices

3629

-

Electrical Industrial Apparatus, Not Elsewhere Classified

3679

-

Electronic Components, Not Elsewhere Classified

 

UK SIC 2003:

3210

-

Manufacture of electronic valves and tubes and other electronic components

3162

-

Manufacture of other electrical equipment not elsewhere classified

 

UK SIC 2007:

2611

-

Manufacture of electronic components

2790

-

Manufacture of other electrical equipment

 

Business Description

 

TAIWAN SEMICONDUCTOR CO., LTD. is principally engaged in the manufacture and distribution of rectifiers, power management integrated circuits (ICs) and small signal products. The Company provides rectifiers, including diode rectifiers, bridge rectifiers and surface adhesive rectifiers, among others; power management ICs, including power management analog ICs, light emitting diode (LED) driving ICs and metal-oxide-semiconductor field effect transistors (MOSFETs), among others, as well as small signal products, including electro static discharged (ESD) protection devices, Schottky diodes, switching diodes and transistors, among others. The Company distributes its products principally in Taiwan, Southeast Asia, Northeast Asia, the Americas and Europe. For the fiscal year ended 31 December 2012, Taiwan Semiconductor Co., Ltd. revenues decreased 5% to NT$6.19B. Net income decreased 58% to NT$165.9M. Revenues reflect Rectifier/Semi-conductor segment decrease of 9% to NT$4.39B, Asia segment decrease of 19% to NT$3.38B, Europe segment decrease of 3% to NT$1.41B. Net income also reflects Miscellaneous Income decrease of 46% to NT$18.3M (income).

More Business Descriptions

Manufacture of semiconductors and rectifiers

 

 

Financial Data

 

Financials in:

TWD(mil)

 

Revenue:

6,192.9

Net Income:

165.9

Assets:

8,096.6

Long Term Debt:

711.6

 

Total Liabilities:

3,370.0

 

Working Capital:

0.9

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

-5.0%

-57.5%

-4.6%

 

 

Market Data

 

 

Quote Symbol:

5425

Exchange:

Gre Tai Security Market

Currency:

TWD

Stock Price:

17.6

Stock Price Date:

05-17-2013

52 Week Price Change %:

20.1

Market Value (mil):

4,294,344.0

 

SEDOL:

6222972

ISIN:

TW0005425003

 

Equity and Dept Distribution:

08/2004 & 08/2003, 4% stock dividend. 09/2002, 8% stock dividend. 07/2001, 10% stock dividend. 06/2000, 15% stock dividend. Employee number prior to FY'04 are of parent company only. FY'09 Q3 I/S and C/F are CLA. FY'09 IS Q4 CLA and BS&CF RES. FY'10 Q3 B/S is being RES, C/F is being CLA.

 

 

 

Subsidiaries

 

Company

Percentage Owned

Country

Taiwan Semi(Shenzhen) Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Tianjin Everwell Technology Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Yangxin Everwell Electronic Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Advanced EPI Technology Corporation

100%

USA

Taiwan Semiconductor Europe GmbH

100%

GERMANY

Taiwan Semiconductor Japan Ltd

100%

JAPAN

Ever Energetic Int'l Ltd

100%

BRITISH VIRGIN ISLANDS

Ever Winner Int'l Co Ltd

100%

BRITISH VIRGIN ISLANDS

Skyrise Int'l Ltd

100%

BRITISH VIRGIN ISLANDS

 

 

 

 

 

Key Corporate Relationships

Auditor:

KPMG LLP

 

Auditor:

KPMG, KPMG LLP

 

 

 

 

 

 

Corporate Family      

 

Corporate Structure News:

 

Total Corporate Family Members: 2

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

Taiwan Semiconductor Co., Ltd.

Parent

Taipei

Taiwan

Semiconductors

209.4

2,270

Taiwan Semiconductor Europe GmbH

Subsidiary

Zorneding, Bayern

Germany

Appliance and Tool

 

11

 

 

 

Executives Report

 

Board of Directors

 

 

Name

Title

Function

Xiuting Wang

 

Chairman of the Board, General Manager

Chairman

Biography:

Mr. Wang Xiuting has been Chairman of the Board and General Manager in Taiwan Semiconductor Co., Ltd. since June 19, 1998. He is also Chairman of the Board in eight other companies, including Ever Energetic International Ltd., Ever Winner International Co., Ltd., Tsc America Inc. and Skyrise Int'l Ltd., as well as Director in Taiwan Semiconductor Japan and a Shenzhen-based technology company.

Hongshu Fan

 

Independent Director

Director/Board Member

 

Baisheng Lin

 

Independent Director

Director/Board Member

 

Education:

Johns Hopkins University, PHD (Economics)

Yongkang Wang

 

Deputy General Manager-General Management, Head-Financing and Accounting, Director

Director/Board Member

 

Biography:

Wang Yongkang has been Deputy General Manager-General Management, Head-Financing and Accounting and Director in Taiwan Semiconductor Co., Ltd. since June 27, 2012. Wang is also Director in an investment company and a technology company. Wang was Deputy General Manager in another company.

Xiufeng Wang

 

Deputy General Manager, Director

Director/Board Member

 

Biography:

Ms. Wang Xiufeng is Deputy General Manager and Director in Taiwan Semiconductor Co., Ltd. She is also Chairman of the Board in four other companies including Top Peak Finance Ltd., as well as Director in two other ones. She was General Manager-Semiconductor Business in the Company.

Qianlong Zhan

 

Independent Director

Director/Board Member

 

Education:

Nova University, PHD (Accounting)
University of Missouri, M (Accounting)

Fengyu Zhao

 

Deputy General Manager-Semiconductor Business, Director

Director/Board Member

 

Biography:

Zhao Fengyu has been serving as Deputy General Manager-Semiconductor Business and Director in Taiwan Semiconductor Co., Ltd. since June 15, 2010. Zhao is also Director in three companies including TAIWAN SEMICONDUCTOR JAPAN. and TAIWAN EMICONDUCTOR(H.K.) CO., LTD.

Age: 53

 

Executives

 

Name

Title

Function

Xuesheng Mei

 

Deputy General Manager-Semiconductor Business

Division Head Executive

Biography:

Mei Xuesheng has been Deputy General Manager-Semiconductor Business in Taiwan Semiconductor Co., Ltd. since June 27, 2012. Mei became Deputy General Manager-Semiconductor Business of the Company in February 6, 2003. Mei was General Manager in two other companies.

Yongkang Wang

 

Deputy General Manager-General Management, Head-Financing and Accounting, Director

Division Head Executive

 

Biography:

Wang Yongkang has been Deputy General Manager-General Management, Head-Financing and Accounting and Director in Taiwan Semiconductor Co., Ltd. since June 27, 2012. Wang is also Director in an investment company and a technology company. Wang was Deputy General Manager in another company.

Xiufeng Wang

 

Deputy General Manager, Director

Division Head Executive

 

Biography:

Ms. Wang Xiufeng is Deputy General Manager and Director in Taiwan Semiconductor Co., Ltd. She is also Chairman of the Board in four other companies including Top Peak Finance Ltd., as well as Director in two other ones. She was General Manager-Semiconductor Business in the Company.

Xiuting Wang

 

Chairman of the Board, General Manager

Division Head Executive

 

Biography:

Mr. Wang Xiuting has been Chairman of the Board and General Manager in Taiwan Semiconductor Co., Ltd. since June 19, 1998. He is also Chairman of the Board in eight other companies, including Ever Energetic International Ltd., Ever Winner International Co., Ltd., Tsc America Inc. and Skyrise Int'l Ltd., as well as Director in Taiwan Semiconductor Japan and a Shenzhen-based technology company.

Fengyu Zhao

 

Deputy General Manager-Semiconductor Business, Director

Division Head Executive

 

Biography:

Zhao Fengyu has been serving as Deputy General Manager-Semiconductor Business and Director in Taiwan Semiconductor Co., Ltd. since June 15, 2010. Zhao is also Director in three companies including TAIWAN SEMICONDUCTOR JAPAN. and TAIWAN EMICONDUCTOR(H.K.) CO., LTD.

Age: 53

 

 

Significant Developments

 

 

 

Taiwan Semiconductor Co Ltd Announces FY 2011 Dividend Payment Date

Jul 06, 2012


Taiwan Semiconductor Co Ltd announced that it will pay a cash dividend of NTD 1 per share, or NTD 242,996,827 in total to shareholders of record on July 30, 2012. The Company's shares will be traded ex-dividend on July 24, 2012.

 

 

News

 

Ex-CIO Latest Caught in SEC's Insider Trading Crackdown
Internet Evolution (638 Words)

26-Apr-2013

Five little-known funds that have shot the lights out
TrustNet (1302 Words)

17-Feb-2013

5 Taiwan stocks added to MSCI Global Standard Indices; 5 removed
ElectroIQ (415 Words)

16-Nov-2012

CNA: 5 Taiwan Stocks Added To Msci Global Standard Indices; 5 Removed
World News Connection (525 Words)

15-Nov-2012

5 Taiwan stocks added to MSCI Global Standard Indices; 5 removed
Focus Taiwan (414 Words)

15-Nov-2012

China Post: Taiwan Semiconductor Co., United Micro Decline on Q3 Sales Concerns
World News Connection (371 Words)

13-Jul-2012

Taiwan Semiconductor Co., United Micro decline on Q3 sales concerns
China Post (355 Words)

13-Jul-2012

Chip shot for first place
TMC Net (642 Words)

12-Jul-2012

Chip shot for first place
TMC Net (625 Words)

12-Jul-2012

Chip shot for first place
Select Sector SPDRs (621 Words)

12-Jul-2012

Chip shot for first place
Individual.com (608 Words)

12-Jul-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

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

31.543497

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Gross Revenue

213.0

226.1

217.8

146.3

153.5

    Sales Returns and Allowances

-3.7

-4.3

-4.2

-5.5

-6.3

Revenue

209.4

221.8

213.6

140.8

147.2

Total Revenue

209.4

221.8

213.6

140.8

147.2

 

 

 

 

 

 

    Cost of Revenue

159.7

166.1

154.5

108.5

114.9

Cost of Revenue, Total

159.7

166.1

154.5

108.5

114.9

Gross Profit

49.7

55.8

59.1

32.3

32.3

 

 

 

 

 

 

    Selling/General/Administrative Expense

27.0

27.2

24.3

23.7

23.5

Total Selling/General/Administrative Expenses

27.0

27.2

24.3

23.7

23.5

Research & Development

3.7

3.2

2.8

2.5

2.3

    Impairment-Assets Held for Use

0.0

-0.1

0.0

-

-

    Impairment-Assets Held for Sale

0.1

0.0

0.2

2.8

0.2

Unusual Expense (Income)

0.1

-0.1

0.2

2.8

0.2

Total Operating Expense

190.5

196.5

181.8

137.5

140.9

 

 

 

 

 

 

Operating Income

18.8

25.4

31.8

3.2

6.3

 

 

 

 

 

 

        Interest Expense - Non-Operating

-1.2

-1.2

-1.0

-1.9

-2.6

    Interest Expense, Net Non-Operating

-1.2

-1.2

-1.0

-1.9

-2.6

        Interest Income - Non-Operating

0.5

0.3

0.1

0.1

0.6

        Investment Income - Non-Operating

-0.8

0.5

-3.3

8.0

-3.3

    Interest/Investment Income - Non-Operating

-0.2

0.8

-3.2

8.1

-2.7

Interest Income (Expense) - Net Non-Operating Total

-1.5

-0.4

-4.2

6.2

-5.3

Gain (Loss) on Sale of Assets

-0.1

-0.1

-0.8

-0.6

0.0

    Other Non-Operating Income (Expense)

0.2

1.0

0.5

-0.7

0.5

Other, Net

0.2

1.0

0.5

-0.7

0.5

Income Before Tax

17.5

25.8

27.3

8.2

1.5

 

 

 

 

 

 

Total Income Tax

5.5

6.1

6.7

2.3

0.3

Income After Tax

12.0

19.7

20.5

5.9

1.2

 

 

 

 

 

 

    Minority Interest

-6.4

-6.4

-4.0

-2.1

-0.8

Net Income Before Extraord Items

5.6

13.3

16.6

3.8

0.4

Net Income

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

243.0

243.0

244.0

244.9

247.9

Basic EPS Excl Extraord Items

0.02

0.05

0.07

0.02

0.00

Basic/Primary EPS Incl Extraord Items

0.02

0.05

0.07

0.02

0.00

Dilution Adjustment

0.0

0.1

0.1

-

-

Diluted Net Income

5.6

13.4

16.6

3.8

0.4

Diluted Weighted Average Shares

244.0

247.5

248.0

244.9

247.9

Diluted EPS Excl Extraord Items

0.02

0.05

0.07

0.02

0.00

Diluted EPS Incl Extraord Items

0.02

0.05

0.07

0.02

0.00

Dividends per Share - Common Stock Primary Issue

0.02

0.03

0.04

0.01

0.00

Gross Dividends - Common Stock

4.1

8.3

9.3

3.0

0.0

Interest Expense, Supplemental

1.2

1.2

1.2

1.9

2.6

Interest Capitalized, Supplemental

-0.1

-0.1

0.0

-0.1

-0.1

Depreciation, Supplemental

13.3

12.2

9.4

8.9

8.3

Total Special Items

0.2

0.1

1.0

3.5

0.3

Normalized Income Before Tax

17.7

25.9

28.3

11.6

1.8

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.1

0.0

0.2

1.0

0.1

Inc Tax Ex Impact of Sp Items

5.6

6.1

7.0

3.3

0.4

Normalized Income After Tax

12.1

19.8

21.3

8.4

1.4

 

 

 

 

 

 

Normalized Inc. Avail to Com.

5.8

13.3

17.3

6.3

0.6

 

 

 

 

 

 

Basic Normalized EPS

0.02

0.05

0.07

0.03

0.00

Diluted Normalized EPS

0.02

0.05

0.07

0.03

0.00

Amort of Intangibles, Supplemental

0.9

0.7

0.6

0.8

0.9

Research & Development Exp, Supplemental

3.7

3.2

2.8

2.5

2.3

Normalized EBIT

19.0

25.3

32.0

6.1

6.6

Normalized EBITDA

33.2

38.2

41.9

15.8

15.7

    Current Tax - Total

4.6

4.2

4.4

1.6

3.5

Current Tax - Total

4.6

4.2

4.4

1.6

3.5

    Deferred Tax - Total

0.9

1.9

2.3

0.7

-3.4

Deferred Tax - Total

0.9

1.9

2.3

0.7

-3.4

    Other Tax

-

-

0.1

0.0

0.2

Income Tax - Total

5.5

6.1

6.7

2.3

0.3

Interest Cost - Domestic

0.1

0.1

0.1

0.1

0.1

Service Cost - Domestic

0.0

0.0

0.0

0.0

0.0

Expected Return on Assets - Domestic

0.0

0.0

0.0

0.0

0.0

Actuarial Gains and Losses - Domestic

0.0

0.1

0.0

0.0

0.0

Curtailments & Settlements - Domestic

-

-

-

0.0

0.0

Domestic Pension Plan Expense

0.1

0.1

0.1

0.1

0.1

Defined Contribution Expense - Domestic

0.5

0.5

-

-

-

Defined Contribution Expense - Foreign

1.3

1.2

0.9

0.7

-

Total Pension Expense

1.9

1.8

1.0

0.8

0.1

Discount Rate - Domestic

1.50%

1.63%

1.75%

2.50%

2.50%

Expected Rate of Return - Domestic

1.50%

2.00%

1.75%

2.25%

2.50%

Compensation Rate - Domestic

3.00%

3.00%

3.00%

4.00%

3.00%

Total Plan Interest Cost

0.1

0.1

0.1

0.1

0.1

Total Plan Service Cost

0.0

0.0

0.0

0.0

0.0

Total Plan Expected Return

0.0

0.0

0.0

0.0

0.0

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

Reclassified Normal
31-Dec-2011

Restated Normal
31-Dec-2010

Updated Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate

29.011999

30.279

29.1565

31.985

32.818

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash & Equivalents

66.5

56.8

43.1

32.7

30.7

    Short Term Investments

3.7

5.2

4.4

7.8

15.5

Cash and Short Term Investments

70.1

62.0

47.5

40.5

46.2

        Accounts Receivable - Trade, Gross

43.9

43.6

45.1

36.1

29.8

        Provision for Doubtful Accounts

-1.3

-1.0

-0.8

-0.5

-1.0

    Trade Accounts Receivable - Net

42.6

42.6

44.4

35.7

28.9

    Notes Receivable - Short Term

1.0

1.6

1.5

0.7

0.6

Total Receivables, Net

43.6

44.2

45.8

36.4

29.5

    Inventories - Finished Goods

22.9

22.2

19.2

21.9

26.7

    Inventories - Work In Progress

5.5

7.7

6.8

5.4

7.0

    Inventories - Raw Materials

10.2

11.9

14.4

10.6

12.2

    Inventories - Other

2.4

5.3

6.0

3.1

-0.2

Total Inventory

41.0

47.1

46.4

41.1

45.7

Prepaid Expenses

4.4

4.1

5.3

4.5

7.5

    Other Current Assets

-

-

-

0.0

-

Other Current Assets, Total

-

-

-

0.0

-

Total Current Assets

159.1

157.5

145.0

122.5

128.9

 

 

 

 

 

 

        Buildings

45.7

42.8

41.2

33.3

32.8

        Land/Improvements

15.2

15.0

15.6

3.1

3.1

        Machinery/Equipment

122.8

117.7

99.2

90.0

81.9

        Construction in Progress

3.5

3.2

5.2

0.8

5.7

        Other Property/Plant/Equipment

12.4

10.6

11.0

10.1

10.2

    Property/Plant/Equipment - Gross

199.5

189.3

172.2

137.4

133.6

    Accumulated Depreciation

-83.2

-69.7

-60.2

-53.7

-44.3

Property/Plant/Equipment - Net

116.3

119.6

112.0

83.6

89.3

Intangibles, Net

0.4

0.5

0.4

0.5

2.6

    LT Investment - Affiliate Companies

-

-

-

-

1.8

    LT Investments - Other

0.1

0.4

0.7

1.2

2.3

Long Term Investments

0.1

0.4

0.7

1.2

4.1

    Deferred Charges

2.1

1.5

1.4

1.2

1.1

    Pension Benefits - Overfunded

0.0

0.0

0.0

0.0

0.1

    Deferred Income Tax - Long Term Asset

0.0

0.3

0.7

1.0

3.0

    Restricted Cash - Long Term

-

-

-

-

1.1

    Other Long Term Assets

1.0

0.6

0.6

0.5

1.3

Other Long Term Assets, Total

3.1

2.4

2.7

2.8

6.4

Total Assets

279.1

280.3

260.9

210.6

231.3

 

 

 

 

 

 

Accounts Payable

30.5

30.6

32.1

25.0

17.0

Accrued Expenses

16.3

17.7

17.9

11.7

13.6

Notes Payable/Short Term Debt

11.2

19.5

10.2

10.5

18.0

Current Portion - Long Term Debt/Capital Leases

5.2

2.8

0.6

0.4

33.4

Total Current Liabilities

63.4

70.6

60.8

47.7

82.0

 

 

 

 

 

 

    Long Term Debt

13.1

16.5

9.2

4.9

1.5

    Capital Lease Obligations

11.4

11.2

11.7

10.6

10.3

Total Long Term Debt

24.5

27.6

20.9

15.5

11.7

Total Debt

41.0

49.9

31.7

26.4

63.1

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

2.6

1.7

1.1

0.5

-

Deferred Income Tax

2.6

1.7

1.1

0.5

-

Minority Interest

24.0

19.1

19.0

11.3

7.1

    Reserves

0.2

0.0

-

-

-

    Pension Benefits - Underfunded

1.6

1.4

1.5

1.3

1.4

    Other Long Term Liabilities

-

-

-

-

0.0

Other Liabilities, Total

1.7

1.4

1.5

1.3

1.4

Total Liabilities

116.2

120.3

103.3

76.2

102.2

 

 

 

 

 

 

    Common Stock

84.1

80.6

83.7

76.3

75.6

Common Stock

84.1

80.6

83.7

76.3

75.6

Additional Paid-In Capital

34.6

33.1

34.7

31.2

32.1

Retained Earnings (Accumulated Deficit)

37.4

38.4

36.4

20.0

15.6

Treasury Stock - Common

-0.8

-0.8

-0.5

0.0

-2.7

Unrealized Gain (Loss)

1.2

0.0

-0.4

-0.3

-0.4

    Translation Adjustment

6.8

8.9

4.0

7.2

9.0

    Minimum Pension Liability Adjustment

-0.3

-0.2

-0.3

-0.1

-0.1

Other Equity, Total

6.5

8.7

3.7

7.2

8.9

Total Equity

162.9

159.9

157.6

134.4

129.1

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

279.1

280.3

260.9

210.6

231.3

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

243.0

243.0

243.4

244.0

241.0

Total Common Shares Outstanding

243.0

243.0

243.4

244.0

241.0

Treasury Shares - Common Stock Primary Issue

1.0

1.0

0.6

0.0

7.2

Employees

2,270

2,264

2,538

2,200

1,997

Number of Common Shareholders

-

-

24,012

25,030

22,267

Accumulated Intangible Amort, Suppl.

0.2

0.2

3.4

3.0

0.8

Total Long Term Debt, Supplemental

18.4

19.3

5.5

1.9

1.8

Long Term Debt Maturing within 1 Year

5.2

2.8

0.6

0.4

0.4

Long Term Debt Maturing in Year 2

5.2

5.0

0.6

0.4

0.4

Long Term Debt Maturing in Year 3

5.2

5.0

0.6

0.4

0.4

Long Term Debt Maturing in Year 4

0.6

3.9

0.6

0.4

0.4

Long Term Debt Maturing in 2-3 Years

10.5

10.0

1.1

0.8

0.7

Long Term Debt Maturing in 4-5 Years

0.6

3.9

0.6

0.4

0.4

Long Term Debt Matur. in Year 6 & Beyond

2.1

2.6

3.2

0.3

0.3

Total Capital Leases, Supplemental

15.1

15.4

17.6

-

17.3

Capital Lease Payments Due in Year 1

1.0

0.8

0.9

-

0.2

Capital Lease Payments Due in Year 2

1.1

1.0

0.9

-

0.4

Capital Lease Payments Due in Year 3

1.1

1.0

1.0

-

0.9

Capital Lease Payments Due in Year 4

1.1

1.0

1.1

-

0.9

Capital Lease Payments Due in 2-3 Years

2.1

2.0

2.0

-

1.2

Capital Lease Payments Due in 4-5 Years

1.1

1.0

1.1

-

0.9

Cap. Lease Pymts. Due in Year 6 & Beyond

10.9

11.5

13.7

-

14.9

Total Operating Leases, Supplemental

-

-

-

-

0.4

Operating Lease Payments Due in Year 1

-

-

-

-

0.3

Operating Lease Payments Due in Year 2

-

-

-

-

0.1

Operating Lease Payments Due in Year 3

-

-

-

-

0.0

Operating Lease Pymts. Due in 2-3 Years

-

-

-

-

0.1

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

-

-

-

-

0.0

Pension Obligation - Domestic

3.0

2.9

3.1

2.4

2.2

Plan Assets - Domestic

1.4

1.2

1.2

1.0

0.9

Funded Status - Domestic

-1.7

-1.6

-1.9

-1.4

-1.3

Accumulated Obligation - Domestic

2.3

2.0

2.1

1.6

1.6

Total Funded Status

-1.7

-1.6

-1.9

-1.4

-1.3

Discount Rate - Domestic

1.50%

1.63%

1.75%

2.50%

2.50%

Expected Rate of Return - Domestic

1.50%

2.00%

1.75%

2.25%

2.50%

Compensation Rate - Domestic

3.00%

3.00%

3.00%

4.00%

3.00%

Prepaid Benefits - Domestic

0.0

0.0

0.0

0.0

0.1

Accrued Liabilities - Domestic

-1.6

-1.4

-1.5

-1.3

-1.4

Net Assets Recognized on Balance Sheet

-1.6

-1.4

-1.5

-1.2

-1.3

Total Plan Obligations

3.0

2.9

3.1

2.4

2.2

Total Plan Assets

1.4

1.2

1.2

1.0

0.9

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

Reclassified Normal
31-Dec-2011

Restated Normal
31-Dec-2010

Reclassified Normal
31-Dec-2009

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

31.543497

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income/Starting Line

12.0

19.7

20.5

5.9

1.2

    Depreciation

13.3

12.2

9.4

8.9

9.2

Depreciation/Depletion

13.3

12.2

9.4

8.9

9.2

    Amortization of Intangibles

0.9

0.7

0.6

0.8

-

Amortization

0.9

0.7

0.6

0.8

-

Deferred Taxes

0.9

1.9

2.3

2.0

-

    Unusual Items

0.1

0.6

0.8

-3.8

1.1

    Equity in Net Earnings (Loss)

-

-

-

0.9

0.4

    Other Non-Cash Items

4.9

2.2

-1.4

6.7

0.4

Non-Cash Items

5.0

2.8

-0.6

3.7

1.9

    Accounts Receivable

2.2

-0.4

-5.3

-6.9

-3.4

    Inventories

5.6

-3.5

1.1

2.7

-3.5

    Prepaid Expenses

0.4

0.1

-1.2

4.3

-

    Other Assets

-0.2

0.4

3.7

4.8

17.3

    Accounts Payable

-0.7

-2.4

4.9

6.7

3.0

    Accrued Expenses

-0.8

0.9

2.4

2.7

3.2

    Taxes Payable

0.5

-0.4

1.2

-1.8

-

    Other Liabilities

-2.5

1.9

0.0

1.3

0.0

    Other Operating Cash Flow

-

-

-

-

-2.2

Changes in Working Capital

4.4

-3.4

6.8

13.9

14.4

Cash from Operating Activities

36.6

34.0

38.9

35.2

26.7

 

 

 

 

 

 

    Purchase of Fixed Assets

-6.6

-24.4

-30.9

-6.7

-26.4

    Purchase/Acquisition of Intangibles

0.0

0.0

0.0

-

-

Capital Expenditures

-6.6

-24.4

-30.9

-6.7

-26.4

    Sale of Fixed Assets

1.2

0.0

1.8

1.8

7.1

    Sale/Maturity of Investment

1.8

0.2

0.3

3.9

0.1

    Investment, Net

-

-

-

8.6

-

    Purchase of Investments

0.0

-1.6

0.0

0.4

-0.4

    Other Investing Cash Flow

-1.7

-0.6

-0.7

0.7

-2.3

Other Investing Cash Flow Items, Total

1.3

-2.1

1.5

15.4

4.5

Cash from Investing Activities

-5.3

-26.5

-29.4

8.7

-22.0

 

 

 

 

 

 

    Other Financing Cash Flow

-2.4

-5.7

2.3

-3.0

-0.4

Financing Cash Flow Items

-2.4

-5.7

2.3

-3.0

-0.4

    Cash Dividends Paid - Common

-8.2

-9.9

-3.1

0.0

-5.5

Total Cash Dividends Paid

-8.2

-9.9

-3.1

0.0

-5.5

        Sale/Issuance of Common

-

-

-

1.2

-

        Repurchase/Retirement of Common

0.0

-0.3

-0.5

-

-2.8

    Common Stock, Net

0.0

-0.3

-0.5

1.2

-2.8

    Options Exercised

-

-

-

-

0.3

Issuance (Retirement) of Stock, Net

0.0

-0.3

-0.5

1.2

-2.5

        Short Term Debt Issued

-

9.9

-

-

0.9

        Short Term Debt Reduction

-8.9

-

-1.2

-6.9

-

    Short Term Debt, Net

-8.9

9.9

-1.2

-6.9

0.9

        Long Term Debt Issued

0.0

15.0

5.2

0.0

-

        Long Term Debt Reduction

-1.7

-5.0

-1.7

-33.3

-5.0

    Long Term Debt, Net

-2.3

9.2

3.2

-33.5

-5.0

Issuance (Retirement) of Debt, Net

-11.3

19.2

2.0

-40.4

-4.1

Cash from Financing Activities

-21.9

3.3

0.7

-42.2

-12.4

 

 

 

 

 

 

Foreign Exchange Effects

-2.4

5.1

-3.6

-1.9

3.4

Net Change in Cash

7.0

15.8

6.7

-0.3

-4.3

 

 

 

 

 

 

Net Cash - Beginning Balance

58.2

42.7

33.2

31.9

36.2

Net Cash - Ending Balance

65.2

58.6

39.9

30.5

31.9

Cash Interest Paid

0.6

0.5

0.3

0.8

1.4

Cash Taxes Paid

4.1

3.5

3.2

1.7

5.2

 

 

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

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

31.543497

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Gross Sales

213.0

226.1

217.8

146.3

153.5

    Sales Returns & Discounts

-3.7

-4.3

-4.2

-5.5

-6.3

Total Revenue

209.4

221.8

213.6

140.8

147.2

 

 

 

 

 

 

    Cost of Sales

159.7

166.1

154.5

108.5

115.4

    Inventory Devaluation/ Gain from Revalue

-

-

-

-

-0.5

    Selling Expense

17.7

17.7

15.8

15.2

15.2

    General and Administrative Expenses

9.4

9.6

8.5

8.5

8.7

    Research and Development Expenses

3.7

3.2

2.8

2.5

2.3

    Gain on Reversal of Bad Debt

-

0.0

0.0

0.0

-0.4

    Impairment Loss

0.1

0.0

0.2

2.8

0.2

    Reversal of Impair Loss on Fixed Assets

0.0

-0.1

0.0

-

-

Total Operating Expense

190.5

196.5

181.8

137.5

140.9

 

 

 

 

 

 

    Interest Income

0.5

0.3

0.1

0.1

0.6

    G/L on Sale of Investment

0.1

-0.4

0.2

7.8

-

    Gain/Loss on Foreign Exchange

-0.9

1.2

-3.6

0.5

-0.6

    Loss on Sale of Fixed Assets

-0.1

-0.1

-0.8

-0.6

0.0

    Gain on Sale of Fin. Product

-

-

-

-

-1.1

    Loss on Equity Investment

-

-

0.0

-0.9

-0.4

    Gain/Loss on Financial Liab. Revaluation

0.0

-0.3

0.0

0.4

-0.5

    Revaluation Gain on Financial Assets

0.0

0.1

0.0

0.2

-

    Loss on Fin. Assets/ST Inv. Revaluation

-

-

-

-

-0.7

    Miscellaneous Income

0.6

1.2

0.9

1.1

1.6

    Interest Expenses

-1.2

-1.2

-1.0

-1.9

-2.6

    Miscellaneous Disbursements

-0.4

-0.2

-0.4

-1.7

-1.1

Net Income Before Taxes

17.5

25.8

27.3

8.2

1.5

 

 

 

 

 

 

Provision for Income Taxes

5.5

6.1

6.7

2.3

0.3

Net Income After Taxes

12.0

19.7

20.5

5.9

1.2

 

 

 

 

 

 

    Minority Interests

-6.4

-6.4

-4.0

-2.1

-0.8

Net Income Before Extra. Items

5.6

13.3

16.6

3.8

0.4

Net Income

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

5.6

13.3

16.6

3.8

0.4

 

 

 

 

 

 

Basic Weighted Average Shares

243.0

243.0

244.0

244.9

247.9

Basic EPS Excluding ExtraOrdinary Items

0.02

0.05

0.07

0.02

0.00

Basic EPS Including ExtraOrdinary Items

0.02

0.05

0.07

0.02

0.00

Dilution Adjustment

0.0

0.1

0.1

-

-

Diluted Net Income

5.6

13.4

16.6

3.8

0.4

Diluted Weighted Average Shares

244.0

247.5

248.0

244.9

247.9

Diluted EPS Excluding ExtraOrd Items

0.02

0.05

0.07

0.02

0.00

Diluted EPS Including ExtraOrd Items

0.02

0.05

0.07

0.02

0.00

DPS-Ordinary Stock

0.02

0.03

0.04

0.01

0.00

Gross Dividends - Common Stock

4.1

8.3

9.3

3.0

0.0

Normalized Income Before Taxes

17.7

25.9

28.3

11.6

1.8

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

5.6

6.1

7.0

3.3

0.4

Normalized Income After Taxes

12.1

19.8

21.3

8.4

1.4

 

 

 

 

 

 

Normalized Inc. Avail to Com.

5.8

13.3

17.3

6.3

0.6

 

 

 

 

 

 

Basic Normalized EPS

0.02

0.05

0.07

0.03

0.00

Diluted Normalized EPS

0.02

0.05

0.07

0.03

0.00

Interest Expenses

1.2

1.2

1.2

1.9

2.6

Interest Capitalized

-0.1

-0.1

0.0

-0.1

-0.1

Research and Development

3.7

3.2

2.8

2.5

2.3

Depreciation - Operating Cost

12.2

10.8

8.0

7.7

7.0

Depreciation - Operating Expense

1.1

1.4

1.4

1.2

1.4

Amortization - Operating Cost

0.3

0.3

0.3

0.3

0.2

Amortization - Operating Expense

0.6

0.4

0.3

0.5

0.7

    Current Tax Payable

4.6

4.2

4.4

1.6

3.5

Current Tax - Total

4.6

4.2

4.4

1.6

3.5

    Deferred Tax

0.9

1.9

2.3

0.7

-3.4

Deferred Tax - Total

0.9

1.9

2.3

0.7

-3.4

    Other Tax

-

-

0.1

0.0

0.2

Income Tax - Total

5.5

6.1

6.7

2.3

0.3

Service Cost

0.0

0.0

0.0

0.0

0.0

Interest Cost

0.1

0.1

0.1

0.1

0.1

Expected Return on Plan Assets

0.0

0.0

0.0

0.0

0.0

Amort. of Actuarial Gain/Loss

0.0

0.1

0.0

0.0

0.0

Curtailment & Settlement Gain/Loss

-

-

-

0.0

0.0

Domestic Pension Plan Expense

0.1

0.1

0.1

0.1

0.1

Defined Contribution Expense - Domestic

0.5

0.5

-

-

-

Defined Contribution Expense - Foreign

1.3

1.2

0.9

0.7

-

Total Pension Expense

1.9

1.8

1.0

0.8

0.1

Discount Rate

1.50%

1.63%

1.75%

2.50%

2.50%

Rate of Compensation Increase

3.00%

3.00%

3.00%

4.00%

3.00%

Expected Rate of Return on Plan Assets

1.50%

2.00%

1.75%

2.25%

2.50%

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

Reclassified Normal
31-Dec-2011

Restated Normal
31-Dec-2010

Updated Normal
31-Dec-2008

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate

29.011999

30.279

29.1565

31.985

32.818

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash and Cash Equivalent

66.5

56.8

43.1

32.7

30.7

    Financial Asset, Fair Value - Current

0.7

0.1

0.0

3.1

12.8

    Financial Assets-Available for Sale, Cur

0.0

1.6

0.0

-

-

    Notes Receivable

1.0

1.6

1.5

0.7

0.6

    Accounts Receivable, Gross

43.9

43.6

45.1

36.1

29.8

    Provision for Doubtful Accounts

-0.7

-0.7

-0.6

-0.5

-1.0

    Provision for Sales Return and Discount

-0.6

-0.4

-0.2

-

-

    Account Receivable - Related Parties

-

-

-

0.0

0.1

    Adjustment

-

-

-

0.0

-

    Other Financial Assets - Current

3.0

3.5

4.4

4.8

2.8

    Finished Goods

22.9

22.2

19.2

21.9

26.7

    Work-in-Process

5.5

7.7

6.8

5.4

7.0

    Raw Material(1)

10.2

11.9

14.4

10.6

12.2

    Inventory Outsourced

-

-

3.8

-

-

    Inventory in Transit

2.4

5.3

2.2

3.1

2.2

    Provision/Allowance for Inventory

-

-

-

-

-2.5

    Prepayment & Other Current Assets

4.4

4.1

5.3

4.5

7.5

Total Current Assets

159.1

157.5

145.0

122.5

128.9

 

 

 

 

 

 

    Long Term Equity Investment

-

-

-

-

1.8

    Other Financial Assets

-

-

-

0.0

0.0

    Financial Asset for Sale - Non Current

-

-

0.1

0.2

0.4

    Long Term Investment - Cost Method

0.1

0.4

0.6

1.0

1.9

    Land

15.2

15.0

15.6

3.1

3.1

    Land Revaluation Increment

1.3

-

-

-

-

    Buildings and Structures

45.7

42.8

41.2

33.3

32.8

    Machinery and Equipment

115.7

110.6

92.7

84.0

75.6

    Transportation Equipment

0.6

0.6

0.5

0.4

0.9

    Office & Other Equipment

6.5

6.5

6.0

5.6

5.3

    Leasehold Assets

11.0

10.6

11.0

10.1

10.2

    Accumulated Depreciation

-83.1

-69.6

-60.1

-53.6

-44.3

    Accumulated Impairment on Fixed Assets

-0.1

-0.1

-0.1

-0.1

0.0

    Construct. in Progress & Equip. Prepay

3.5

3.2

5.2

0.8

5.7

    Trademarks

0.0

0.0

0.0

-

-

    Deferred Pension Cost

0.0

0.0

0.0

0.0

0.1

    Technology Know-How

-

-

-

0.0

2.1

    Land Use Rights

0.4

0.5

0.4

0.4

0.5

    Patent/Site Use Right

-

-

-

-

0.0

    Security Deposits Paid

0.6

0.5

0.6

0.5

-

    Deferred Charges

2.1

1.5

1.4

1.2

1.1

    Deferred Income Tax Assets - Non Current

0.0

0.3

0.7

1.0

3.0

    Restricted Assets

-

-

-

-

1.1

    Other Assets

0.5

0.0

0.0

0.0

1.3

Total Assets

279.1

280.3

260.9

210.6

231.3

 

 

 

 

 

 

    Short Term Borrowings

11.2

19.5

10.2

10.5

17.1

    Financial Liab., Fair Value - Current

0.0

0.0

0.0

0.0

0.8

    Notes & Accounts Payable

30.5

30.6

32.1

25.0

16.9

    Accrued Expense & Other Current Liab.

16.3

17.7

17.9

11.7

13.6

    Current Portion of Corporate Bonds

-

-

-

-

33.0

    Current Portion of Long Term Debt

5.2

2.8

0.6

0.4

0.4

    Accounts Payable-Related Parties

-

-

-

0.0

0.1

Total Current Liabilities

63.4

70.6

60.8

47.7

82.0

 

 

 

 

 

 

    Fin. Liab., Fair Value - Non Current

-

-

-

-

0.0

    Corporate Bonds Payable

-

-

4.2

3.8

0.0

    Long Term Borrowings

13.1

16.5

4.9

1.1

1.5

    Lease Payable

11.4

11.2

11.7

10.6

10.3

Total Long Term Debt

24.5

27.6

20.9

15.5

11.7

 

 

 

 

 

 

    Accrued Pension Liabilities

1.6

1.4

1.5

1.3

1.4

    Land Revaluation Increment Tax Reserve

0.2

0.0

-

-

-

    Long Term Security Deposits Received

-

-

-

-

0.0

    Deferred Income Tax Liab&Other Liab

2.6

1.7

1.1

0.5

-

    Minority Interest

24.0

19.1

19.0

11.3

7.1

Total Liabilities

116.2

120.3

103.3

76.2

102.2

 

 

 

 

 

 

    Common Stock

84.1

80.6

83.7

76.3

75.6

    Share Premium

28.8

27.6

28.6

25.9

24.2

    Capital Surplus, Other

5.8

5.5

6.0

5.4

7.9

    Legal Reserve

11.8

10.0

8.6

7.4

7.2

    Special Reserve

-

-

-

-

0.0

    Retained Earnings

25.6

28.4

27.9

12.6

8.4

    Cumulative Translation Adjustment

6.8

8.9

4.0

7.2

9.0

    Unrealized Gain/Loss on Pension Fund

-0.3

-0.2

-0.3

-0.1

-0.1

    Unrealized Revaluation Increment

1.2

0.0

-

-

-

    Unrealized LT Inv/Fin. Product Gain/Loss

-

-

-0.4

-0.3

-0.4

    Treasury Stock

-0.8

-0.8

-0.5

0.0

-2.7

Total Equity

162.9

159.9

157.6

134.4

129.1

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

279.1

280.3

260.9

210.6

231.3

 

 

 

 

 

 

    S/O-Ordinary Stock

243.0

243.0

243.4

244.0

241.0

Total Common Shares Outstanding

243.0

243.0

243.4

244.0

241.0

T/S-Ordinary Stock

1.0

1.0

0.6

0.0

7.2

Accumulated Intangible Depreciation

0.2

0.2

1.3

1.2

0.8

Accumulated Impairment on Intangible Ass

-

-

2.0

1.9

-

Full-Time Employees

2,270

2,264

2,538

2,200

1,997

Number of Common Shareholders

-

-

24,012

25,030

22,267

Long Term Debt Maturing Within 1 year

5.2

2.8

0.6

0.4

0.4

Long Term Debt Maturing Within 2 years

5.2

5.0

0.6

0.4

0.4

Long Term Debt Maturing Within 3 years

5.2

5.0

0.6

0.4

0.4

Long Term Debt Maturing Within 4 years

0.6

3.9

0.6

0.4

0.4

Long Term Debt with Other Maturities

2.1

2.6

3.2

0.3

0.3

Total Long Term Debt, Supplemental

18.4

19.3

5.5

1.9

1.8

Capital Lease Maturing Within 1 year

1.0

0.8

0.9

-

0.2

Capital Lease Maturing Within 2 years

1.1

1.0

0.9

-

0.4

Capital Lease Maturing Within 3 years

1.1

1.0

1.0

-

0.9

Capital Lease Maturing Within 4 years

1.1

1.0

1.1

-

0.9

Capital Lease with Other Maturities

10.9

11.5

13.7

-

14.9

Total Capital Leases, Supplemental

15.1

15.4

17.6

-

17.3

Operating Lease Payments due in 1 Year

-

-

-

-

0.3

Operating Lease Payments due in Year 2

-

-

-

-

0.1

Operating Lease Payments due in Year 3

-

-

-

-

0.0

Total Operating Leases, Supplemental

-

-

-

-

0.4

Accumulated Benefit Obligation

2.3

2.0

2.1

1.6

1.6

Benefit Obligation

3.0

2.9

3.1

2.4

2.2

Fair Value of Plan Assets

1.4

1.2

1.2

1.0

0.9

Funded Status

-1.7

-1.6

-1.9

-1.4

-1.3

Total Funded Status

-1.7

-1.6

-1.9

-1.4

-1.3

Discount Rate

1.50%

1.63%

1.75%

2.50%

2.50%

Rate of Compensation Increase

3.00%

3.00%

3.00%

4.00%

3.00%

Expected Rate of Return on Plan Assets

1.50%

2.00%

1.75%

2.25%

2.50%

Deferred Pension Cost

0.0

0.0

0.0

0.0

0.1

Accrued Pension Liabilities

-1.6

-1.4

-1.5

-1.3

-1.4

Net Assets Recognized on Balance Sheet

-1.6

-1.4

-1.5

-1.2

-1.3

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

Reclassified Normal
31-Dec-2011

Restated Normal
31-Dec-2010

Reclassified Normal
31-Dec-2009

Filed Currency

TWD

TWD

TWD

TWD

TWD

Exchange Rate (Period Average)

29.57962

29.39004

31.497037

33.023867

31.543497

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income

12.0

19.7

20.5

5.9

1.2

    Depreciation

13.3

12.2

9.4

8.9

9.2

    Amortization of Intangibles

0.9

0.7

0.6

0.8

-

    Minority Interest

-

-

-

-

-0.8

    Inventory Devaluation/Gain from Revalu.

2.4

1.0

-2.2

2.8

-0.5

    Prov of Bad Debts(Transfer to Expense)

0.0

0.2

0.0

0.8

0.0

    Provision for Sales Return & Discount

0.2

0.2

0.1

-

0.2

    Stock Compensation Expense

0.1

0.0

0.3

1.2

-

    Amort. of Corp. Bonds Discounts & Issu.

0.0

0.1

0.1

0.5

1.2

    Amort. of Bond Issuance Expense

0.0

0.0

0.0

0.0

-

    Difference between Pension Cost and Fund

-

-

-0.2

0.1

-

    Physical Gain/Loss on Inventory

-

-

-0.1

-

-

    Equity Investment Gain/Loss

-

-

-

0.9

0.4

    Other Non-Cash Gain/Loss

-

-

-

-

0.2

    Loss on Disposal of Fixed Assets

0.1

0.1

0.8

0.5

1.1

    Gain/Loss on Sale of Investment

-0.1

0.4

-0.2

-0.1

-

    Disposal of LT Equity Investment

-

-

-

-7.1

-

    Valuation Gain on Fin Assets/Liab

-

-

0.0

-0.5

-

    Impairment on Financial Assets

0.1

0.0

0.2

0.9

-

    Reversal/Impairment on Non-Fin Assets

-

-

0.0

2.0

-

    Loss on Repurchase of Corp Bonds

0.0

-0.2

0.0

1.3

-

    Other

2.2

0.9

0.6

0.6

-

    Cost of Purchase of Employee's Bond

-

-

-

-

0.0

    Financial Assets-Trading

-0.6

-0.1

3.2

9.9

-

    Financial Asset, Fair Value

-

-

-

-

20.1

    Financial Liabilities Fair Value

-

-

-

-

0.0

    Notes & Accounts Receivable

-

-

-

-

-3.4

    Notes Receivable

0.6

-0.2

-0.6

-0.1

-

    Accounts Receivable

1.6

-0.3

-5.0

-6.8

-

    Accounts Receivable-Related Parties

-

-

-

0.1

-

    Other Receivables

-

-

0.3

-0.1

-

    Inventories

5.6

-3.5

1.1

2.7

-3.5

    Prepaid Expense

0.5

0.0

-1.1

0.1

-

    Prepayment

-0.1

0.2

-0.1

4.2

-

    Other Current Assets

-0.3

0.0

-

-3.8

-2.8

    Other Financial Assets

0.7

0.5

0.4

-1.3

-

    Deferred Tax Assets

0.1

1.3

1.3

2.0

-

    Notes & Accounts Payable

-

-

-

-

3.0

    Financial Liab-Trading

0.0

0.0

0.0

0.0

-

    Notes Payable

-0.6

0.5

-0.6

0.6

-

    Accounts Payable

-0.7

-2.4

4.9

6.8

-

    Tax Payable

0.5

-0.4

1.2

-1.8

-

    Accrued Expenses

-0.8

0.9

2.4

2.7

-

    Other Payables-Related Parties

-

-

-

-0.1

-

    Advance Receipts

0.0

0.0

0.0

0.0

-

    Accrued Expenses & Other Current Liab.

-

-

-

-

3.2

    Other Current Liabilities

-1.9

1.4

0.4

0.8

0.0

    Deferred Tax Liabilities

0.8

0.7

1.0

0.0

-

    Accrued Pension Liabilities

0.0

0.0

0.1

-0.1

-

    Other Operating Cash from Consolidation

-

-

-

-

-2.2

Cash from Operating Activities

36.6

34.0

38.9

35.2

26.7

 

 

 

 

 

 

    Financial Asset for Sale Increase

0.0

-1.6

0.0

0.4

-0.4

    Restricted Assets/Pledged Time Deposit

-

-

-

-

-1.1

    Disposal of Financial Assets for Sale

1.6

0.2

0.0

-

-

    Financial Asset at Cost Decrease

0.2

0.0

0.3

3.9

0.1

    Cash Reduction in Fin Assets at Cost

0.0

0.2

0.0

0.1

-

    Long Term Equity Investment Increase

-

-

-

8.6

-

    Capital Expenditure

-6.6

-24.4

-30.9

-6.7

-26.4

    Disposal of Fixed Assets

1.2

0.0

1.8

1.8

7.1

    Security Deposit Paid & Deferred Charges

-

-

-

-

-1.2

    Security Deposit Paid

0.0

0.0

0.0

0.2

-

    Deferred Charges

-1.3

-0.9

-0.7

-0.7

-

    Restricted Assets

-

-

-

1.1

-

    Purchase of Intangible Assets

0.0

0.0

0.0

-

-

    Other Assets

-0.4

0.0

0.0

0.0

-

Cash from Investing Activities

-5.3

-26.5

-29.4

8.7

-22.0

 

 

 

 

 

 

    Short Term Borrowings Increase

-

9.9

-

-

0.9

    Repayment of ST Borrowings

-8.9

-

-1.2

-6.9

-

    Long Term Borrowings

0.0

15.0

5.2

0.0

-

    Repayment of LT Borrowings

-1.7

-0.6

-1.6

-0.4

-3.9

    Redemption of Convertible Bonds Payable

0.0

-4.5

-0.1

-32.9

-1.1

    Bond Conversion to Common Shares

-

-

-

-

0.0

    Security Deposit Received

-

-

-

0.0

0.0

    Lease Payable

-0.6

-0.7

-0.2

-0.3

-

    Cash Dividend - Common Stock

-8.2

-9.9

-3.1

0.0

-5.5

    Employees Bonus & Directors Remuneration

-

-

-

-

-0.5

    Cost of Repurchase of Treasury Shares

0.0

-0.3

-0.5

-

-2.8

    Employee Stock Option Exercised

-

-

-

-

0.3

    Treasury Stock Transfer to Employee

-

-

-

1.2

-

    Minority Interest

-2.4

-5.7

2.3

-1.3

0.1

    Other Liabilities

-

-

-

-1.7

-

Cash from Financing Activities

-21.9

3.3

0.7

-42.2

-12.4

 

 

 

 

 

 

Foreign Exchange Effects

-2.4

5.1

-3.6

-1.9

3.4

Net Change in Cash

7.0

15.8

6.7

-0.3

-4.3

 

 

 

 

 

 

Net Cash - Beginning Balance

58.2

42.7

33.2

31.9

36.2

Net Cash - Ending Balance

65.2

58.6

39.9

30.5

31.9

    Cash Interest Paid

0.6

0.5

0.3

0.8

1.4

    Cash Taxes Paid

4.1

3.5

3.2

1.7

5.2

 

 

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 (?)

50.1

-6.02%

209.4

-5.01%

10.03%

6.04%

Research & Development1 (?)

1.1

5.06%

3.7

14.50%

9.17%

9.68%

Operating Income1 (?)

3.0

-37.46%

18.8

-25.26%

73.58%

8.71%

Income Available to Common Excl Extraord Items1 (?)

0.3

-74.43%

5.6

-57.53%

9.60%

-7.92%

Basic EPS Excl Extraord Items1 (?)

0.00

-74.43%

0.02

-57.53%

9.88%

-9.34%

Capital Expenditures2 (?)

6.6

-72.81%

6.6

-72.81%

-4.11%

-23.30%

Cash from Operating Activities2 (?)

36.6

8.43%

36.6

8.43%

-2.32%

-

Free Cash Flow (?)

30.6

216.38%

30.6

216.38%

-1.91%

-

Total Assets3 (?)

279.1

-4.59%

279.1

-4.59%

6.33%

0.14%

Total Liabilities3 (?)

116.2

-7.50%

116.2

-7.50%

11.43%

-2.04%

Total Long Term Debt3 (?)

24.5

-14.98%

24.5

-14.98%

12.75%

-18.51%

Employees3 (?)

-

-

2270

0.27%

1.05%

-3.76%

Total Common Shares Outstanding3 (?)

243.0

0.00%

243.0

0.00%

-0.14%

-0.35%

1-ExchangeRate: TWD to USD Average for Period

29.153628

 

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

31-Dec-2008

 

Deferred Charges3 (?)

2.1

1.5

1.4

1.2

1.1

 

3-ExchangeRate: TWD to USD Period End Date

29.011999

30.279000

29.156500

31.985000

32.818000

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin (?)

23.72%

25.14%

27.67%

22.93%

21.96%

Operating Margin (?)

9.00%

11.44%

14.89%

2.29%

4.29%

Pretax Margin (?)

8.36%

11.63%

12.77%

5.79%

1.02%

Net Profit Margin (?)

2.68%

5.99%

7.75%

2.71%

0.27%

Financial Strength

Current Ratio (?)

2.51

2.23

2.38

2.57

1.57

Long Term Debt/Equity (?)

0.15

0.17

0.13

0.12

0.09

Total Debt/Equity (?)

0.25

0.31

0.20

0.20

0.49

Management Effectiveness

Return on Assets (?)

4.27%

7.21%

9.01%

2.70%

0.48%

Return on Equity (?)

3.47%

8.28%

11.72%

2.95%

0.29%

Efficiency

Receivables Turnover (?)

4.76

4.88

5.38

4.36

4.79

Inventory Turnover (?)

3.61

3.51

3.65

2.55

2.61

Asset Turnover (?)

0.75

0.81

0.94

0.65

0.59

Market Valuation USD (mil)

P/E (TTM) (?)

26.03

.

Enterprise Value2 (?)

142.9

Price/Sales (TTM) (?)

0.69

.

Enterprise Value/Revenue (TTM) (?)

0.67

Price/Book (MRQ) (?)

0.90

.

Enterprise Value/EBITDA (TTM) (?)

4.23

Market Cap as of 17-May-20131 (?)

143.2

.

 

 

1-ExchangeRate: TWD to USD on 17-May-2013

29.993079

 

 

 

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

31-Dec-2008

Financial Strength

Current Ratio (?)

2.51

2.23

2.38

2.57

1.57

Quick/Acid Test Ratio (?)

1.79

1.51

1.53

1.61

0.92

Working Capital1 (?)

95.8

86.9

84.2

74.8

46.8

Long Term Debt/Equity (?)

0.15

0.17

0.13

0.12

0.09

Total Debt/Equity (?)

0.25

0.31

0.20

0.20

0.49

Long Term Debt/Total Capital (?)

0.12

0.13

0.11

0.10

0.06

Total Debt/Total Capital (?)

0.20

0.24

0.17

0.16

0.33

Payout Ratio (?)

73.22%

62.19%

56.17%

77.72%

0.00%

Effective Tax Rate (?)

31.54%

23.55%

24.74%

28.02%

20.38%

Total Capital1 (?)

203.9

209.9

189.3

160.8

192.2

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.75

0.81

0.94

0.65

0.59

Inventory Turnover (?)

3.61

3.51

3.65

2.55

2.61

Days In Inventory (?)

101.11

103.91

100.00

143.22

139.64

Receivables Turnover (?)

4.76

4.88

5.38

4.36

4.79

Days Receivables Outstanding (?)

76.70

74.86

67.84

83.75

76.14

Revenue/Employee2 (?)

94,035

95,108

90,898

66,066

70,860

Operating Income/Employee2 (?)

8,466

10,882

13,531

1,515

3,043

EBITDA/Employee2 (?)

14,842

16,419

17,765

6,077

7,466

 

 

 

 

 

 

Profitability

Gross Margin (?)

23.72%

25.14%

27.67%

22.93%

21.96%

Operating Margin (?)

9.00%

11.44%

14.89%

2.29%

4.29%

EBITDA Margin (?)

15.78%

17.26%

19.54%

9.20%

10.54%

EBIT Margin (?)

9.00%

11.44%

14.89%

2.29%

4.29%

Pretax Margin (?)

8.36%

11.63%

12.77%

5.79%

1.02%

Net Profit Margin (?)

2.68%

5.99%

7.75%

2.71%

0.27%

R&D Expense/Revenue (?)

1.75%

1.45%

1.33%

1.79%

1.54%

COGS/Revenue (?)

76.28%

74.86%

72.33%

77.07%

78.04%

SG&A Expense/Revenue (?)

12.91%

12.27%

11.36%

16.82%

15.97%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

4.27%

7.21%

9.01%

2.70%

0.48%

Return on Equity (?)

3.47%

8.28%

11.72%

2.95%

0.29%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.13

0.04

0.04

0.12

0.00

Operating Cash Flow/Share 2 (?)

0.15

0.14

0.17

0.15

0.11

1-ExchangeRate: TWD to USD Period End Date

29.011999

30.279

29.1565

31.985

32.818

2-ExchangeRate: TWD to USD Average for Period

29.011999

30.279

29.1565

31.985

32.818

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

26.14

Market Cap/Equity (MRQ) (?)

0.91

Market Cap/Revenue (TTM) (?)

0.69

Market Cap/EBIT (TTM) (?)

7.65

Market Cap/EBITDA (TTM) (?)

4.38

Enterprise Value/Earnings (TTM) (?)

25.23

Enterprise Value/Equity (MRQ) (?)

0.88

Enterprise Value/Revenue (TTM) (?)

0.67

Enterprise Value/EBIT (TTM) (?)

7.39

Enterprise Value/EBITDA (TTM) (?)

4.23


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.56.57

UK Pound

1

Rs.86.15

Euro

1

Rs.73.64

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

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.