MIRA INFORM REPORT

 

 

Report Date :

31.05.2013

 

IDENTIFICATION DETAILS

 

Name :

TON YI INDUSTRIAL CORP.

 

 

Registered Office :

No. 837 Chung Cheng North Road, Niaosong Village Yongkang District Tainan, 710

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

14.04.1969

 

 

Legal Form :

Public Independent

 

 

Line of Business :

Manufacture of basic iron and steel and of ferro-alloys

 

 

No. of Employees :

2,618

 

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 Top of Form

Bottom of Form

Top of Form

Ton Yi Industrial Corp.

                                                                                                                                                   

 

No. 837

Chung Cheng North Road, Niaosong Village

Yongkang District

Tainan, 710

Taiwan

 

 

Tel:

886-6-2531131

Fax:

886-6-2535222

 

www.tonyi.com.tw

 

Employees:

2,618

Company Type:

Public Independent

Traded:

Taiwan Stock Exchange:

9907

Incorporation Date:

14-Apr-1969

Auditor:

KPMG LLP

Financials in:

 USD (mil)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

Taiwanese New Dollar

Annual Sales:

945.5  1

Net Income:

9.2

Total Assets:

1,342.5  2

Market Value:

1,213.6

 

(17-May-2013)

                                       

Business Description        

 

TON YI INDUSTRIAL CORP. is principally engaged in the manufacture and distribution of tin mill black plates (TMBPs). The Company operates its business through three divisions: TMBP division, which provides TMBPs and cold rolled coils; Steel Sheet division, which offers tinplates and tin free steel (TFS) plates, as well as Empty Can division, which provides tin cans for food, drinks, grease and chemical products packaging. During the year ended December 31, 2011, the Company obtained approximately 55.17% and 40.47% of its total revenue from TMBP division and Steel Sheet division, respectively. The Company distributes its products primarily in Taiwan and other Asian markets. For the fiscal year ended 31 December 2012, Ton Yi Industrial Corp. revenues increased 6% to NT$27.97B. Net income decreased 72% to NT$271.9M. Revenues reflect China segment increase of 15% to NT$13.41B, Taiwan segment increase of 10% to NT$4.13B. Net income was offset by Gain on Foreign Exchange decrease of 95% to NT$21M (income), Selling Expense increase of 13% to NT$1.24B (expense). Dividend per share decreased from NT$0.55 to NT$0.15.

          

Industry                                                                                                                                     

 

Industry

Iron and Steel

ANZSIC 2006:

2110 - Iron Smelting and Steel Manufacturing

NACE 2002:

2710 - Manufacture of basic iron and steel and of ferro-alloys

NAICS 2002:

331111 - Iron and Steel Mills

UK SIC 2003:

2710 - Manufacture of basic iron and steel and of ferro-alloys

UK SIC 2007:

2410 - Manufacture of basic iron and steel and of ferro-alloys

US SIC 1987:

3312 - Steel Works, Blast Furnaces (Including Coke Ovens), and Rolling Mills

                      

Key Executives            

   

 

Name

Title

Fengfu Chen

Executive Deputy General Manager

Qingxiang Yang

Deputy General Manager

Qingyuan Gao

Chairman of the Board

Xiangju Liang

Vice Chairman of the Board

Xiuling Gao

Director

   

Significant Developments                                                                               

 

Topic

#*

Most Recent Headline

Date

New Business / Unit / Subsidiary

1

Ton Yi Industrial Corp. to Invest in Mainland China

20-Jun-2012

Dividends

2

Ton Yi Industrial Corp Announces FY 2012 Dividend Payment

27-Mar-2013

      

Financial Summary                                                                                                                        

 

As of 31-Dec-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.56

2.95

Quick Ratio (MRQ)

0.88

1.63

Debt to Equity (MRQ)

0.96

0.67

Sales 5 Year Growth

1.37

8.01

Net Profit Margin (TTM) %

0.95

0.49

Return on Assets (TTM) %

0.69

0.76

Return on Equity (TTM) %

1.45

-0.76

 

 

 

Stock Snapshot                                     

 

Traded: Taiwan Stock Exchange: 9907

 

As of 17-May-2013

   Financials in: TWD

Recent Price

23.05

 

EPS

0.17

52 Week High

23.45

 

Price/Sales

1.30

52 Week Low

14.00

 

Dividend Rate

0.55

Avg. Volume (mil)

8.29

 

Price/Earnings

98.45

Market Value (mil)

36,399.30

 

Price/Book

1.99

 

 

 

Beta

0.65

 

Price % Change

Rel S&P 500%

4 Week

6.96%

1.36%

13 Week

36.39%

28.86%

52 Week

51.64%

33.31%

Year to Date

35.99%

25.13%

 

 

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
No. 837
Chung Cheng North Road, Niaosong Village
Yongkang District
Tainan, 710
Taiwan

 

Tel:

886-6-2531131

Fax:

886-6-2535222

 

www.tonyi.com.tw

Quote Symbol - Exchange

9907 - Taiwan Stock Exchange

Sales TWD(mil):

27,966.8

Assets TWD(mil):

38,949.7

Employees:

2,618

Fiscal Year End:

31-Dec-2012

 

Industry:

Iron and Steel

Incorporation Date:

14-Apr-1969

Company Type:

Public Independent

Quoted Status:

Quoted

 

Chairman of the Board:

Qingyuan Gao

 

 

Industry Codes

 

ANZSIC 2006 Codes:

2110

-

Iron Smelting and Steel Manufacturing

2239

-

Other Metal Container Manufacturing

 

NACE 2002 Codes:

2710

-

Manufacture of basic iron and steel and of ferro-alloys

2872

-

Manufacture of light metal packaging

 

NAICS 2002 Codes:

331111

-

Iron and Steel Mills

332431

-

Metal Can Manufacturing

 

US SIC 1987:

3312

-

Steel Works, Blast Furnaces (Including Coke Ovens), and Rolling Mills

3411

-

Metal Cans

 

UK SIC 2003:

2710

-

Manufacture of basic iron and steel and of ferro-alloys

2872

-

Manufacture of light metal packaging

 

UK SIC 2007:

2410

-

Manufacture of basic iron and steel and of ferro-alloys

2592

-

Manufacture of light metal packaging

 

Business Description

TON YI INDUSTRIAL CORP. is principally engaged in the manufacture and distribution of tin mill black plates (TMBPs). The Company operates its business through three divisions: TMBP division, which provides TMBPs and cold rolled coils; Steel Sheet division, which offers tinplates and tin free steel (TFS) plates, as well as Empty Can division, which provides tin cans for food, drinks, grease and chemical products packaging. During the year ended December 31, 2011, the Company obtained approximately 55.17% and 40.47% of its total revenue from TMBP division and Steel Sheet division, respectively. The Company distributes its products primarily in Taiwan and other Asian markets. For the fiscal year ended 31 December 2012, Ton Yi Industrial Corp. revenues increased 6% to NT$27.97B. Net income decreased 72% to NT$271.9M. Revenues reflect China segment increase of 15% to NT$13.41B, Taiwan segment increase of 10% to NT$4.13B. Net income was offset by Gain on Foreign Exchange decrease of 95% to NT$21M (income), Selling Expense increase of 13% to NT$1.24B (expense). Dividend per share decreased from NT$0.55 to NT$0.15.

 

More Business Descriptions

Manufacture of tin cans, tinplate, tin mill black plate, metal printing and woven bags

 

Rolling and Drawing of Purchased Steel

 

 

 

 

 

 

Financial Data

Financials in:

TWD(mil)

 

Revenue:

27,966.8

Net Income:

271.9

Assets:

38,949.7

Long Term Debt:

12,364.4

 

Total Liabilities:

20,704.1

 

Working Capital:

4.0

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

5.7%

-72.4%

2.0%

 

Market Data

Quote Symbol:

9907

Exchange:

Taiwan Stock Exchange

Currency:

TWD

Stock Price:

23.1

Stock Price Date:

05-17-2013

52 Week Price Change %:

51.6

Market Value (mil):

36,399,300.0

 

SEDOL:

6897864

ISIN:

TW0009907006

 

Equity and Dept Distribution:

11/2003, 3% stock dividend. 11/2001, 2% stock dividend. 11/2000, 7.4% stock dividend. FY'02 & 03 B/S were reclassified. FY'02 C/F was reclassified. FY'04 I/S & B/S reclassified. FY'08 Q2 I/S is reclassified. FY'09 I/S, B/S and C/F are CLA. FY'10 Q1 I/S & B/S are CLA. 07/2011, 5% Stock dividend. FY'10 Q3 I/S, C/F are being RES.

 

 

Subsidiaries

Company

Percentage Owned

Country

Fujian Ton Yi Tinplate Co Ltd

86%

PEOPLE'S REPUBLIC OF CHINA

Chengdu Ton Yi Industrial Packing Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Jiangsu Ton Yi Tinplate Co Ltd

82%

PEOPLE'S REPUBLIC OF CHINA

Wuxi Ton Yi Industrial Packing Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Zhangzhou Ton Yi Industrial Co Ltd

100%

PEOPLE'S REPUBLIC OF CHINA

Tovecan Corporation Limited

51%

VIETNAM

Cayman Ton Yi Industrial Holdings Ltd

100%

CAYMAN ISLANDS

 

 

 

 

Key Corporate Relationships

Auditor:

KPMG LLP

 

Auditor:

KPMG LLP, KPMG

 

 

 

 

 

 

 

 

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Qingyuan Gao

 

Chairman of the Board

Chairman

Biography:

Mr. Gao Qingyuan has been Chairman of the Board in Ton Yi Industrial Corp. since September 18, 1974. He is also Chairman of the Board in President Chain Store Corporation and Uni-President Enterprise Corp. He holds an Honorary Juris Doctor from Lincoln University, the United States.

 

Xiangju Liang

 

Vice Chairman of the Board

Vice-Chairman

 

 

Biography:

Liang Xiangju has been Vice Chairman of the Board in Ton Yi Industrial Corp. since September 18, 1974. Liang is also Vice Chairman of the Board in Uni-President Enterprise Corp.

 

Xiuling Gao

 

Director

Director/Board Member

 

 

Biography:

Ms. Gao Xiuling has been Director of Ton Yi Industrial Corp. since June 30, 2010. She also serves as Chairman of the Board as well as General Manager in an investment company.

 

Longyi Lin

 

Director

Director/Board Member

 

 

Biography:

Lin Longyi has been Director in Ton Yi Industrial Corp. since June 12, 2007. Lin is also Vice President in Uni-President Enterprise Corp. and Director in President Chain Store Corporation.

 

Cangsheng Lin

 

Director

Director/Board Member

 

 

Biography:

Lin Cangsheng has been Director in Ton Yi Industrial Corp. since May 10, 1977. Lin is also Chairman of the Board in President Starbucks Coffee Corp and President in Uni-President Enterprise Corp.

 

Zhixian Luo

 

Director

Director/Board Member

 

 

Biography:

Mr. Luo Zhixian has been Director in Ton Yi Industrial Corp. since June 12, 2007. He is also General Manager in Uni-President Enterprise Corp.

 

Education:

University of California, Los Angeles, MBA

 

Wenlong Yang

 

Director

Director/Board Member

 

 

Biography:

Yang Wenlong has been Director in Ton Yi Industrial Corp. since June 30, 2010. Yang is also Chairman of the Board of another company and Deputy General Manager of Uni-President Enterprise Corp.

 

 

Executives

 

Name

Title

Function

Fengfu Chen

 

Executive Deputy General Manager

Division Head Executive

Zhizhong Chen

 

General Manager

Division Head Executive

Qingxiang Yang

 

Deputy General Manager

Division Head Executive

 

 Significant Developments

 

 

 

 

Ton Yi Industrial Corp Announces FY 2012 Dividend Payment

Mar 27, 2013


Ton Yi Industrial Corp announced that it will pay a cash dividend of NTD 0.15 per share, to shareholders for fiscal year 2012.

Ton Yi Industrial Corp. to Invest in Mainland China

Jun 20, 2012


Ton Yi Industrial Corp. announced that it will invest USD 30 million to indirectly set up subsidiary in Huizhou, Mainland China, which will be engaged in the packing business, and will also invest RMB 40 million to indirectly set up subsidiary in Changsha, Mainland China, which will be engaged in the cans production and sales business.

Ton Yi Industrial Corp. Announces FY 2011 Dividend Payment Date

Jun 20, 2012


Ton Yi Industrial Corp. announced that it will pay a cash dividend of NTD 0.55 per share, to shareholders of record on July 15, 2012. The Company's shares will be traded ex-dividend on July 9, 2012 and the dividend will be paid on August 8, 2012.

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 Financial Glossary

 

 

 

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

Reclassified Normal
31-Dec-2011

Reclassified Normal
31-Dec-2010

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

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Gross Revenue

947.5

901.4

843.7

695.4

842.6

    Sales Returns and Allowances

-2.0

-1.6

-2.4

-2.0

-1.5

Revenue

945.5

899.9

841.3

693.4

841.1

Total Revenue

945.5

899.9

841.3

693.4

841.1

 

 

 

 

 

 

    Cost of Revenue

866.5

809.6

699.7

595.3

742.9

Cost of Revenue, Total

866.5

809.6

699.7

595.3

742.9

Gross Profit

79.0

90.2

141.6

98.0

98.2

 

 

 

 

 

 

    Selling/General/Administrative Expense

58.3

52.7

53.7

42.3

45.6

Total Selling/General/Administrative Expenses

58.3

52.7

53.7

42.3

45.6

Total Operating Expense

924.7

862.3

753.5

637.7

788.4

 

 

 

 

 

 

Operating Income

20.7

37.5

87.8

55.7

52.6

 

 

 

 

 

 

        Interest Expense - Non-Operating

-11.3

-9.3

-7.3

-10.0

-23.5

        Interest Capitalized - Non-Operating

-

-

-

-

0.0

    Interest Expense, Net Non-Operating

-11.3

-9.3

-7.3

-10.0

-23.5

        Interest Income - Non-Operating

1.1

1.0

0.3

0.4

0.7

        Investment Income - Non-Operating

1.6

14.8

5.6

0.8

16.5

    Interest/Investment Income - Non-Operating

2.6

15.8

5.9

1.1

17.2

Interest Income (Expense) - Net Non-Operating Total

-8.7

6.5

-1.4

-8.9

-6.3

Gain (Loss) on Sale of Assets

-0.1

-4.2

-0.3

-0.3

-0.1

    Other Non-Operating Income (Expense)

1.6

2.2

1.3

1.3

3.2

Other, Net

1.6

2.2

1.3

1.3

3.2

Income Before Tax

13.6

42.1

87.4

47.9

49.5

 

 

 

 

 

 

Total Income Tax

4.6

8.0

16.4

12.7

11.0

Income After Tax

8.9

34.0

71.0

35.2

38.5

 

 

 

 

 

 

    Minority Interest

0.2

-0.5

-2.5

-1.4

-3.8

Net Income Before Extraord Items

9.2

33.5

68.5

33.8

34.7

Net Income

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

Basic EPS Excl Extraord Items

0.01

0.02

0.04

0.02

0.02

Basic/Primary EPS Incl Extraord Items

0.01

0.02

0.04

0.02

0.02

Diluted Net Income

9.2

33.5

68.5

33.8

34.7

Diluted Weighted Average Shares

1,581.6

1,586.2

1,588.4

1,586.2

1,585.0

Diluted EPS Excl Extraord Items

0.01

0.02

0.04

0.02

0.02

Diluted EPS Incl Extraord Items

0.01

0.02

0.04

0.02

0.02

Dividends per Share - Common Stock Primary Issue

0.01

0.02

0.02

0.02

0.02

Gross Dividends - Common Stock

8.0

29.6

38.2

31.9

31.0

Interest Expense, Supplemental

11.3

9.3

7.3

10.0

23.5

Interest Capitalized, Supplemental

-

-

-

-0.1

0.0

Depreciation, Supplemental

58.0

51.8

51.7

51.2

52.5

Total Special Items

0.1

4.2

0.3

0.3

0.1

Normalized Income Before Tax

13.6

46.3

87.7

48.1

49.6

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.8

0.0

0.1

0.0

Inc Tax Ex Impact of Sp Items

4.6

8.8

16.5

12.8

11.0

Normalized Income After Tax

9.0

37.4

71.2

35.4

38.6

 

 

 

 

 

 

Normalized Inc. Avail to Com.

9.2

36.9

68.7

34.0

34.8

 

 

 

 

 

 

Basic Normalized EPS

0.01

0.02

0.04

0.02

0.02

Diluted Normalized EPS

0.01

0.02

0.04

0.02

0.02

Amort of Intangibles, Supplemental

2.0

2.8

2.4

2.2

2.2

Normalized EBIT

20.7

37.5

87.8

55.7

52.6

Normalized EBITDA

80.7

92.1

141.9

109.2

107.4

    Current Tax - Total

2.4

8.7

15.6

4.7

19.9

Current Tax - Total

2.4

8.7

15.6

4.7

19.9

    Deferred Tax - Total

1.7

-0.9

0.7

7.5

-9.2

Deferred Tax - Total

1.7

-0.9

0.7

7.5

-9.2

    Other Tax

0.5

0.2

0.2

0.5

0.2

Income Tax - Total

4.6

8.0

16.4

12.7

11.0

Interest Cost - Domestic

0.7

0.7

0.7

0.4

0.7

Service Cost - Domestic

0.6

0.7

1.0

0.5

1.0

Expected Return on Assets - Domestic

-0.2

-0.2

-0.2

-0.1

-0.4

Transition Costs - Domestic

0.6

0.9

0.8

0.0

0.9

Domestic Pension Plan Expense

1.7

2.0

2.2

0.9

2.2

Defined Contribution Expense - Domestic

1.9

1.5

1.2

0.8

0.8

Total Pension Expense

3.6

3.6

3.4

1.7

3.0

Discount Rate - Domestic

1.75%

2.00%

1.75%

2.25%

2.75%

Expected Rate of Return - Domestic

1.75%

2.00%

1.75%

2.25%

2.75%

Compensation Rate - Domestic

3.00%

3.00%

3.50%

3.50%

0.50%

Total Plan Interest Cost

0.7

0.7

0.7

0.4

0.7

Total Plan Service Cost

0.6

0.7

1.0

0.5

1.0

Total Plan Expected Return

-0.2

-0.2

-0.2

-0.1

-0.4



 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Reclassified 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

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

69.7

79.7

29.5

31.7

39.2

    Short Term Investments

0.2

1.2

1.4

1.2

6.7

Cash and Short Term Investments

69.9

81.0

30.9

32.9

45.8

        Accounts Receivable - Trade, Gross

82.4

59.1

50.7

32.3

40.3

        Provision for Doubtful Accounts

-2.2

-2.2

-2.4

-2.3

-3.1

    Trade Accounts Receivable - Net

80.2

56.9

48.3

29.9

38.2

    Notes Receivable - Short Term

37.7

46.6

67.3

41.3

31.3

Total Receivables, Net

117.9

103.5

115.5

71.2

69.5

    Inventories - Finished Goods

48.1

55.8

46.0

23.3

56.9

    Inventories - Work In Progress

29.9

24.1

29.1

23.7

19.0

    Inventories - Raw Materials

83.0

91.6

102.8

60.6

121.1

    Inventories - Other

4.9

0.4

5.6

5.5

-41.7

Total Inventory

165.9

171.9

183.5

113.1

155.3

Prepaid Expenses

3.1

1.1

1.0

1.3

22.7

    Other Current Assets

24.5

14.9

15.7

12.9

-

Other Current Assets, Total

24.5

14.9

15.7

12.9

-

Total Current Assets

381.3

372.4

346.6

231.5

293.4

 

 

 

 

 

 

        Buildings

283.7

254.1

256.5

238.9

237.0

        Land/Improvements

2.6

2.5

2.5

2.3

2.2

        Machinery/Equipment

1,512.0

1,380.1

1,406.4

1,296.7

1,260.0

        Construction in Progress

11.2

13.1

2.5

0.7

0.7

        Other Property/Plant/Equipment

19.0

18.2

19.0

17.3

16.9

    Property/Plant/Equipment - Gross

1,828.5

1,668.0

1,686.9

1,555.8

1,516.8

    Accumulated Depreciation

-916.9

-829.8

-807.5

-695.5

-630.7

Property/Plant/Equipment - Net

911.6

838.2

879.4

860.3

886.1

Goodwill, Net

10.4

10.4

4.9

4.9

4.9

Intangibles, Net

14.5

11.1

9.8

10.2

11.2

    LT Investments - Other

22.8

21.4

26.4

26.1

22.5

Long Term Investments

22.8

21.4

26.4

26.1

22.5

    Pension Benefits - Overfunded

-

-

0.0

0.2

0.4

    Other Long Term Assets

2.0

7.5

3.0

3.5

4.3

Other Long Term Assets, Total

2.0

7.5

3.0

3.7

4.7

Total Assets

1,342.5

1,261.1

1,270.1

1,136.7

1,222.6

 

 

 

 

 

 

Accounts Payable

30.4

12.4

19.0

16.6

6.9

Accrued Expenses

23.3

24.6

35.2

19.4

21.6

Notes Payable/Short Term Debt

110.8

97.1

119.6

98.0

188.8

Current Portion - Long Term Debt/Capital Leases

68.9

100.9

144.9

102.0

120.3

    Other Current Liabilities

10.3

5.6

2.7

4.7

3.8

Other Current liabilities, Total

10.3

5.6

2.7

4.7

3.8

Total Current Liabilities

243.7

240.6

321.5

240.7

341.3

 

 

 

 

 

 

    Long Term Debt

426.2

343.3

264.3

296.6

301.9

Total Long Term Debt

426.2

343.3

264.3

296.6

301.9

Total Debt

605.9

541.3

528.9

496.6

610.9

 

 

 

 

 

 

Minority Interest

35.5

35.6

28.0

24.6

23.2

    Reserves

6.8

6.5

6.8

6.2

6.0

    Other Long Term Liabilities

1.5

0.7

1.4

3.8

2.7

Other Liabilities, Total

8.2

7.2

8.2

10.0

8.7

Total Liabilities

713.6

626.6

622.0

572.0

675.1

 

 

 

 

 

 

    Common Stock

544.3

521.5

515.8

470.2

458.3

Common Stock

544.3

521.5

515.8

470.2

458.3

Additional Paid-In Capital

10.9

10.4

10.8

9.9

9.6

Retained Earnings (Accumulated Deficit)

51.0

68.6

104.5

60.7

54.9

Unrealized Gain (Loss)

2.3

2.2

6.3

7.8

4.4

    Translation Adjustment

27.5

31.7

16.3

20.4

22.5

    Minimum Pension Liability Adjustment

-7.0

0.0

-5.6

-4.2

-2.2

Other Equity, Total

20.4

31.7

10.6

16.2

20.3

Total Equity

628.9

634.5

648.1

564.7

547.5

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

1,342.5

1,261.1

1,270.1

1,136.7

1,222.6

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

Total Common Shares Outstanding

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Employees

2,618

2,262

2,223

2,161

2,206

Number of Common Shareholders

-

66,185

-

-

62,186

Total Long Term Debt, Supplemental

495.1

444.2

409.2

398.6

422.1

Long Term Debt Maturing within 1 Year

68.9

100.9

144.9

102.0

120.3

Long Term Debt Maturing in Year 2

115.2

104.5

143.7

123.0

121.4

Long Term Debt Maturing in Year 3

156.1

106.6

98.6

93.8

106.0

Long Term Debt Maturing in Year 4

124.0

60.4

22.0

59.8

65.2

Long Term Debt Maturing in Year 5

30.9

71.7

-

20.1

9.3

Long Term Debt Maturing in 2-3 Years

271.3

211.2

242.3

216.8

227.4

Long Term Debt Maturing in 4-5 Years

154.9

132.1

22.0

79.9

74.5

Long Term Debt Matur. in Year 6 & Beyond

0.0

0.0

0.0

0.0

0.0

Pension Obligation - Domestic

40.9

35.4

39.2

30.2

15.0

Plan Assets - Domestic

24.2

21.8

20.6

13.7

11.7

Funded Status - Domestic

-16.7

-13.5

-18.6

-16.5

-3.3

Accumulated Obligation - Domestic

25.0

21.5

21.4

16.6

13.8

Total Funded Status

-16.7

-13.5

-18.6

-16.5

-3.3

Discount Rate - Domestic

1.75%

2.00%

1.75%

2.25%

2.75%

Expected Rate of Return - Domestic

1.75%

2.00%

1.75%

2.25%

2.75%

Compensation Rate - Domestic

3.00%

3.00%

3.50%

3.50%

0.50%

Prepaid Benefits - Domestic

-

-

-

0.2

0.4

Net Assets Recognized on Balance Sheet

-

-

-

0.2

0.4

Total Plan Obligations

40.9

35.4

39.2

30.2

15.0

Total Plan Assets

24.2

21.8

20.6

13.7

11.7

 



 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

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

Reclassified Normal
31-Dec-2010

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

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

8.9

34.0

71.0

35.2

34.7

    Depreciation

58.0

51.8

51.7

51.2

52.5

Depreciation/Depletion

58.0

51.8

51.7

51.2

52.5

    Amortization of Intangibles

2.0

2.8

2.4

2.2

2.2

Amortization

2.0

2.8

2.4

2.2

2.2

Deferred Taxes

1.7

-0.9

0.7

7.5

-9.2

    Unusual Items

0.1

4.2

0.2

0.3

0.1

    Other Non-Cash Items

-9.4

-2.5

-6.4

-34.7

33.4

Non-Cash Items

-9.3

1.6

-6.2

-34.4

33.5

    Accounts Receivable

-13.5

11.7

-43.4

-0.6

15.6

    Inventories

18.5

4.4

-60.2

76.4

-58.6

    Prepaid Expenses

-1.9

-0.2

0.4

0.1

-0.5

    Other Assets

-9.7

1.6

-1.4

6.7

-1.4

    Accounts Payable

17.8

-6.2

1.9

9.5

-11.2

    Accrued Expenses

-2.0

-9.7

13.3

-2.5

0.4

    Other Liabilities

-0.9

1.7

-7.8

2.4

0.4

Changes in Working Capital

8.3

3.4

-97.2

92.0

-55.3

Cash from Operating Activities

69.6

92.7

22.3

153.7

58.4

 

 

 

 

 

 

    Purchase of Fixed Assets

-99.2

-22.6

-9.0

-10.4

-9.7

    Purchase/Acquisition of Intangibles

-5.8

-

-

-

-

Capital Expenditures

-105.0

-22.6

-9.0

-10.4

-9.7

    Sale of Fixed Assets

0.0

0.1

0.2

0.0

0.1

    Sale/Maturity of Investment

0.0

0.1

-

0.5

0.0

    Investment, Net

-0.5

0.1

0.0

-0.2

-11.1

    Purchase of Investments

-

-0.3

-1.1

-

-

    Intangible, Net

-

-1.3

-

-

-

    Other Investing Cash Flow

-0.4

-0.9

-0.7

-0.3

-0.5

Other Investing Cash Flow Items, Total

-0.8

-2.2

-1.5

-0.1

-11.4

Cash from Investing Activities

-105.9

-24.7

-10.5

-10.5

-21.1

 

 

 

 

 

 

    Other Financing Cash Flow

-0.1

0.1

-0.3

0.3

-3.0

Financing Cash Flow Items

-0.1

0.1

-0.3

0.3

-3.0

    Cash Dividends Paid - Common

-29.4

-41.0

-33.4

-29.6

-38.1

Total Cash Dividends Paid

-29.4

-41.0

-33.4

-29.6

-38.1

    Short Term Debt, Net

14.9

-18.6

28.4

-92.6

37.9

        Long Term Debt Issued

338.4

453.1

242.3

279.0

352.4

        Long Term Debt Reduction

-297.7

-411.2

-251.1

-307.9

-371.3

    Long Term Debt, Net

40.7

41.9

-8.8

-28.9

-18.9

Issuance (Retirement) of Debt, Net

55.6

23.3

19.6

-121.4

19.0

Cash from Financing Activities

26.1

-17.7

-14.2

-150.7

-22.2

 

 

 

 

 

 

Foreign Exchange Effects

-3.1

2.6

-2.6

-0.7

0.8

Net Change in Cash

-13.2

52.8

-4.9

-8.2

16.0

 

 

 

 

 

 

Net Cash - Beginning Balance

81.6

29.3

32.2

38.9

24.8

Net Cash - Ending Balance

68.4

82.1

27.3

30.7

40.8

Cash Interest Paid

11.0

9.0

7.2

11.1

23.9

Cash Taxes Paid

6.3

13.0

9.2

11.1

19.6

 

 

 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

Reclassified Normal
31-Dec-2011

Reclassified Normal
31-Dec-2010

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

Unqualified

Unqualified

 

 

 

 

 

 

    Gross Sales

947.5

901.4

843.7

695.4

842.6

    Sales Discounts and Allowances

-2.0

-1.6

-2.4

-2.0

-1.5

Total Revenue

945.5

899.9

841.3

693.4

841.1

 

 

 

 

 

 

    Cost of Sales

866.5

809.6

699.7

595.3

702.3

    Inventory Devaluation & Obsolescence

-

-

-

-

40.6

    General and Administrative Expenses

16.5

15.4

16.1

12.5

11.8

    Selling Expense

41.8

37.3

37.7

29.8

33.7

Total Operating Expense

924.7

862.3

753.5

637.7

788.4

 

 

 

 

 

 

    Interest Income

1.1

1.0

0.3

0.4

0.7

    Dividend Income

0.9

0.1

0.1

0.1

0.2

    Gain on Sale of Fixed Assets

0.0

0.0

0.0

0.0

0.1

    Gains on Sale of Investments

0.0

0.0

0.0

-

-

    Gain on Foreign Exchange

0.7

14.9

5.4

0.5

16.3

    Financial Assets Valuation Gain

0.0

0.0

0.1

0.2

0.0

    Miscellaneous Income

1.8

2.4

1.4

1.7

3.7

    Interest Expense

-11.3

-9.3

-7.3

-10.0

-23.5

    Interest Capitalised

-

-

-

-

0.0

    Revaluation Loss on Fin. Liabilities

0.0

-0.2

0.0

-

-

    Loss on Sale of Fixed Assets

-0.1

-4.2

-0.3

-0.3

-0.2

    Miscellaneous Disbursements

-0.2

-0.2

-0.1

-0.4

-0.4

Net Income Before Taxes

13.6

42.1

87.4

47.9

49.5

 

 

 

 

 

 

Provision for Income Taxes

4.6

8.0

16.4

12.7

11.0

Net Income After Taxes

8.9

34.0

71.0

35.2

38.5

 

 

 

 

 

 

    Minority Interest

0.2

-0.5

-2.5

-1.4

-3.8

Net Income Before Extra. Items

9.2

33.5

68.5

33.8

34.7

Net Income

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

9.2

33.5

68.5

33.8

34.7

 

 

 

 

 

 

Basic Weighted Average Shares

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

Basic EPS Excluding ExtraOrdinary Items

0.01

0.02

0.04

0.02

0.02

Basic EPS Including ExtraOrdinary Items

0.01

0.02

0.04

0.02

0.02

Diluted Net Income

9.2

33.5

68.5

33.8

34.7

Diluted Weighted Average Shares

1,581.6

1,586.2

1,588.4

1,586.2

1,585.0

Diluted EPS Excluding ExtraOrd Items

0.01

0.02

0.04

0.02

0.02

Diluted EPS Including ExtraOrd Items

0.01

0.02

0.04

0.02

0.02

DPS-Common Stock

0.01

0.02

0.02

0.02

0.02

Gross Dividends - Common Stock

8.0

29.6

38.2

31.9

31.0

Normalized Income Before Taxes

13.6

46.3

87.7

48.1

49.6

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

4.6

8.8

16.5

12.8

11.0

Normalized Income After Taxes

9.0

37.4

71.2

35.4

38.6

 

 

 

 

 

 

Normalized Inc. Avail to Com.

9.2

36.9

68.7

34.0

34.8

 

 

 

 

 

 

Basic Normalized EPS

0.01

0.02

0.04

0.02

0.02

Diluted Normalized EPS

0.01

0.02

0.04

0.02

0.02

Interest Expense, Supplemental

11.3

9.3

7.3

10.0

23.5

Interest Capitalized

-

-

-

-0.1

0.0

Depreciation, Operating Cost

56.6

50.9

50.8

50.4

51.7

Depreciation, Operating Expense

1.3

0.9

0.8

0.8

0.8

Amortization, Operating Cost

1.6

2.3

2.0

1.9

1.9

Amortization, Operating Expense

0.4

0.5

0.3

0.4

0.3

    Current Tax Payable

2.4

8.7

15.6

4.7

19.9

Current Tax - Total

2.4

8.7

15.6

4.7

19.9

    Deferred Tax

1.7

-0.9

0.7

7.5

-9.2

Deferred Tax - Total

1.7

-0.9

0.7

7.5

-9.2

    Other Tax

0.5

0.2

0.2

0.5

0.2

Income Tax - Total

4.6

8.0

16.4

12.7

11.0

Service Cost

0.6

0.7

1.0

0.5

1.0

Interest Cost

0.7

0.7

0.7

0.4

0.7

Expected Return on Plan Assets

-0.2

-0.2

-0.2

-0.1

-0.4

Amort. Transitional Benefit Obligation

0.6

0.9

0.8

0.0

0.9

Domestic Pension Plan Expense

1.7

2.0

2.2

0.9

2.2

Defined Contribution Expense - Domestic

1.9

1.5

1.2

0.8

0.8

Total Pension Expense

3.6

3.6

3.4

1.7

3.0

Discount Rate

1.75%

2.00%

1.75%

2.25%

2.75%

Rate of Compensation Increase

3.00%

3.00%

3.50%

3.50%

0.50%

Expected Rate of Return on Plan Assets

1.75%

2.00%

1.75%

2.25%

2.75%

 



 

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

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Reclassified 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

Unqualified

Unqualified

 

 

 

 

 

 

    Cash and Cash Equivalents

69.7

79.7

29.5

31.7

39.2

    Financial Assets-Fair Value,Current

-

-

0.0

-

-

    Financial Assets-Trading Security,Curren

-

-

-

0.2

-

    Other Financial Asset

0.2

1.2

1.4

1.0

6.7

    Notes Receivable

37.7

46.6

67.3

41.3

31.3

    Accounts Receivable

62.3

58.1

49.7

31.3

40.3

    Provision for Doubtful Accounts

-2.2

-2.1

-2.4

-2.3

-3.1

    Accounts Receivable, Related, Gross

20.1

0.9

1.0

1.0

-

    Provision for Doubtful Accounts, Related

0.0

0.0

0.0

0.0

-

    Accounts Receivable, Related Parties

-

-

-

-

1.0

    Finished Products

48.1

55.8

46.0

23.3

49.3

    Work-in-Process

29.9

24.1

29.1

23.7

19.0

    Raw Materials

67.2

73.8

85.7

47.1

107.7

    Supplies

15.8

17.9

17.1

13.5

13.5

    Inventory in Transit

4.9

0.4

5.6

5.5

-

    Goods in Transit

-

-

-

-

7.6

    Provision for Inventory

-

-

-

-

-41.7

    Prepayments

3.1

1.1

1.0

1.3

-

    Other Current Assets

24.5

14.9

15.7

12.9

-

    Prepayments & Other Current Assets

-

-

-

-

22.7

Total Current Assets

381.3

372.4

346.6

231.5

293.4

 

 

 

 

 

 

    Financial Assets for Sale

4.6

4.5

8.7

9.9

6.5

    Financial Assets-at Cost Method

17.3

16.5

17.2

15.7

15.3

    Long Term Bond Investments

-

-

-

-

0.5

    Other Financial Assets, Non-Current

0.9

0.4

0.5

0.5

0.3

    Land

2.6

2.5

2.5

2.3

2.2

    Building and Structures

283.7

254.1

256.5

238.9

237.0

    Machinery and Equipment

1,370.8

1,261.0

1,282.0

1,182.9

1,152.9

    Testing Equipment

7.9

7.4

7.5

7.0

6.8

    Transportation Equipment

9.5

8.8

8.8

8.0

7.6

    Office Equipment

1.9

0.7

0.7

0.7

0.3

    Other Equipment

121.8

102.2

107.3

98.1

92.2

    Assets Revaluation Increment

19.0

18.2

19.0

17.3

16.9

    Accumulated Depreciation

-916.9

-829.8

-807.5

-695.5

-630.7

    Construction In Progress

11.2

3.6

0.0

0.0

0.4

    Prepayment for Equipment

-

9.5

2.5

0.7

0.3

    Deferred Pension Cost

-

-

0.0

0.2

0.4

    Land Use Rights

9.7

5.3

2.5

2.5

2.6

    Other Intangible Assets

4.9

5.8

7.3

7.7

8.6

    Other Long Term Assets

2.0

7.5

3.0

3.5

4.3

    Goodwill

10.4

10.4

4.9

4.9

4.9

Total Assets

1,342.5

1,261.1

1,270.1

1,136.7

1,222.6

 

 

 

 

 

 

    Short-Term Borrowings

109.9

92.8

113.4

86.5

155.1

    Short-Term Notes and Bills Payable

0.0

3.3

5.1

5.0

28.9

    Notes Payable

0.9

1.1

1.0

6.5

4.8

    Accounts Payable

29.3

12.1

14.8

15.8

6.9

    Accounts Payable - Related Parties

1.1

0.3

4.2

0.8

-

    Accrued Expenses

23.3

24.6

35.2

19.4

21.6

    Current Portion of Long Term Debt

68.9

100.9

144.9

102.0

120.3

    Other Current Liabilities

10.3

5.6

2.7

4.7

3.8

Total Current Liabilities

243.7

240.6

321.5

240.7

341.3

 

 

 

 

 

 

    Long-Term Borrowings

426.2

343.3

264.3

296.6

301.9

Total Long Term Debt

426.2

343.3

264.3

296.6

301.9

 

 

 

 

 

 

    Land Revaluation Increment Tax Reserve

6.8

6.5

6.8

6.2

6.0

    Other Long Term Liabilities

1.5

0.7

1.4

3.8

2.7

    Minority Interest

35.5

35.6

28.0

24.6

23.2

Total Liabilities

713.6

626.6

622.0

572.0

675.1

 

 

 

 

 

 

    Common Stock

544.3

521.5

515.8

470.2

458.3

    Cap.Surplus, Additional Paid in Capital

1.1

1.0

1.1

1.0

0.9

    Paid-In Capital, Convertible Bond

0.9

0.9

0.9

0.9

0.8

    Treasury Stock Transaction

5.8

5.6

5.8

5.3

5.2

    Donated Assets Received

0.0

0.0

0.0

0.0

0.0

    Capital Gain on LT Investments

3.0

2.9

3.0

2.7

2.7

    Legal Reserve

39.9

35.0

28.9

22.9

18.9

    Special Reserve

-

-

-

-

0.0

    Retained Earnings

11.1

33.6

75.6

37.8

36.0

    Cumulative Translation Adjustments

27.5

31.7

16.3

20.4

22.5

    Unrealized Gain/Loss on Pension Fund

-7.0

0.0

-5.6

-4.2

-2.2

    Unrealized G/L on Fin. Assets for Sale

-8.4

-8.0

-4.3

-1.9

-5.1

    Unrealized G/L on Revaluation

10.7

10.3

10.6

9.7

9.5

Total Equity

628.9

634.5

648.1

564.7

547.5

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

1,342.5

1,261.1

1,270.1

1,136.7

1,222.6

 

 

 

 

 

 

    S/O-Common Stock

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

Total Common Shares Outstanding

1,579.1

1,579.1

1,579.1

1,579.1

1,579.1

T/S-Common Stock

0.0

0.0

0.0

0.0

0.0

Full-Time Employees

2,618

2,262

2,223

2,161

2,206

Number of Common Shareholders

-

66,185

-

-

62,186

LT Debt Maturing in 1 Year

68.9

100.9

144.9

102.0

120.3

LT Debt Maturing in 2 Years

115.2

104.5

143.7

123.0

121.4

LT Debt Maturing in 3 Years

156.1

106.6

98.6

93.8

106.0

LT Debt Maturing in 4 Years

124.0

60.4

22.0

59.8

65.2

LT Debt Maturing in 5 Years

30.9

71.7

-

20.1

9.3

Total Long Term Debt, Supplemental

495.1

444.2

409.2

398.6

422.1

Accumulated Benefit Obligation

25.0

21.5

21.4

16.6

13.8

Benefit Obligation

40.9

35.4

39.2

30.2

15.0

Fair Value of Plan Assets

24.2

21.8

20.6

13.7

11.7

Funded Status

-16.7

-13.5

-18.6

-16.5

-3.3

Total Funded Status

-16.7

-13.5

-18.6

-16.5

-3.3

Discount Rate

1.75%

2.00%

1.75%

2.25%

2.75%

Rate of Compensation Increase

3.00%

3.00%

3.50%

3.50%

0.50%

Expected Rate of Return on Plan Assets

1.75%

2.00%

1.75%

2.25%

2.75%

Deferred Pension Cost

-

-

-

0.2

0.4

Net Assets Recognized on Balance Sheet

-

-

-

0.2

0.4

 

 

 

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

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Reclassified Normal
31-Dec-2010

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

Unqualified

Unqualified

 

 

 

 

 

 

Net Income

8.9

34.0

71.0

35.2

34.7

    Depreciation

58.0

51.8

51.7

51.2

52.5

    Minority Interest

-

-

-

-

3.8

    Rev/Provision for Bad Debts

0.0

-0.3

0.0

-0.7

0.1

    Amort. of Intangibles

2.0

2.8

2.4

2.2

2.2

    Unreal. Fin. Assets Revaluation Gain

-

-

0.0

-0.2

-

    G/L on Sale of Investments

0.0

0.0

-

-

-

    Inventory Devaluation & Obsolescence

-

-

-

-

40.6

    Reversal of Inventory Devaluation

-8.3

3.4

-1.1

-32.7

-

    G/L on Sale of Other Assets

-

0.0

-0.1

-

0.0

    Net Gain/Loss on Disposal of Properties

0.1

4.2

0.3

0.3

0.1

    Other Expenses-Fixed Assets

-

0.0

0.0

0.0

-

    Unrealized Foreign Exchange Gain/Loss

-0.1

-5.2

-2.3

-0.1

-10.3

    Diff Betw. Pension Cost & Pension Fund

-1.0

-0.4

-3.0

-1.0

-0.8

    Deferred Tax

1.7

-0.9

0.7

7.5

-9.2

    Notes and Accounts Receivable

-

-

-

-

15.6

    Notes Receivable

9.2

20.4

-20.3

-8.9

-

    Accounts Receivable

-3.6

-8.7

-23.1

8.2

-

    Accounts Receivable-Related Parties

-19.1

0.0

0.1

0.0

-

    Other Financial Assets, Current

1.0

0.4

0.8

0.4

-1.4

    Financial Assets-Trading

-

0.0

0.2

0.0

-

    Other Current Assets

-10.7

1.2

-2.3

6.3

-

    Inventories

18.5

4.4

-60.2

76.4

-58.6

    Prepayment and Other Current Assets

-

-

-

-

-0.5

    Prepayment

-1.9

-0.2

0.4

0.1

-

    Notes and Accounts Payable

-

-

-

-

-11.2

    Notes Payable

-0.2

0.1

-5.7

1.5

-

    Accounts Payable

17.1

-2.3

-1.2

8.8

-

    Accounts Payable,Related Parties

0.7

-3.8

3.1

0.7

-

    Accrued Expenses

-2.0

-9.7

13.3

-2.5

0.4

    Other Current Liabilities

-0.7

1.6

-2.1

0.8

0.4

Cash from Operating Activities

69.6

92.7

22.3

153.7

58.4

 

 

 

 

 

 

    Financial Assets for Sale

-

-

-

-

-12.0

    Debt Invest. without Active Mkt.-Non-cur

-

-

-

0.5

-

    Long Term Bond Investments

-

-

0.0

-

1.0

    Other Financial Assets - Current

-

-0.3

-1.1

-

-

    Disposal of Financial Assets-Cost Method

0.0

0.1

-

-

0.0

    Intangible Assets, Net

-

-1.3

-

-

-

    Purchase of Intangible Assets

-5.8

-

-

-

-

    Capital Expenditure

-99.2

-22.6

-9.0

-10.4

-9.7

    Disposal of Fixed Assets

0.0

0.1

0.0

0.0

0.1

    Disposal of Other Assets

-

0.0

0.2

-

0.0

    Deferred Charges & Other Assets

-

-

-

-

-0.5

    Other Financial Assets-Non-Current

-0.5

0.1

0.0

-0.2

0.0

    Other Assets

-0.4

-0.9

-0.7

-0.3

-

Cash from Investing Activities

-105.9

-24.7

-10.5

-10.5

-21.1

 

 

 

 

 

 

    Short Term Borrowings, Net

18.2

-16.9

28.7

-68.7

11.0

    Short Term Notes, Net

-3.4

-1.7

-0.3

-23.9

26.9

    Long Term Borrowings Increase

338.4

453.1

242.3

279.0

352.4

    Repayment of Long Term Borrowings

-297.7

-411.2

-251.1

-307.9

-371.3

    Directors Remuneration & Employee Bonus

-

-

-

-

-3.0

    Cash Dividend

-29.4

-41.0

-33.4

-29.6

-38.1

    Security Deposit Received

-0.1

0.1

-0.3

0.3

0.0

Cash from Financing Activities

26.1

-17.7

-14.2

-150.7

-22.2

 

 

 

 

 

 

Foreign Exchange Effects

-3.1

2.6

-2.6

-0.7

0.8

Net Change in Cash

-13.2

52.8

-4.9

-8.2

16.0

 

 

 

 

 

 

Net Cash, Beginning Balance

81.6

29.3

32.2

38.9

24.8

Net Cash - Ending Balance

68.4

82.1

27.3

30.7

40.8

    Cash Interest Paid

11.0

9.0

7.2

11.1

23.9

    Cash Taxes Paid

6.3

13.0

9.2

11.1

19.6

 

 

 

Financial Health

 

Financials in: USD (mil)

 

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

 

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Mar-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

0.2

-99.89%

945.5

5.75%

6.89%

1.37%

Operating Income1 (?)

0.2

-97.26%

20.7

-44.43%

-30.67%

-22.34%

Income Available to Common Excl Extraord Items1 (?)

-

-

9.2

-72.38%

-37.54%

-27.76%

Basic EPS Excl Extraord Items1 (?)

-

-

0.01

-72.38%

-37.54%

-27.76%

Capital Expenditures2 (?)

0.0

-99.77%

105.0

368.69%

108.18%

76.59%

Cash from Operating Activities2 (?)

0.0

-99.34%

69.6

-24.40%

-25.97%

11.90%

Free Cash Flow (?)

0.0

-

-36.1

-

-

-

Total Assets3 (?)

1.4

-99.89%

1,342.5

2.00%

2.32%

-0.37%

Total Liabilities3 (?)

0.7

-99.89%

713.6

9.12%

4.21%

-1.03%

Total Long Term Debt3 (?)

-

-

426.2

18.95%

9.23%

4.15%

Employees3 (?)

-

-

2618

15.74%

6.60%

3.39%

Total Common Shares Outstanding3 (?)

-

-

1,579.1

0.00%

0.00%

0.00%

1-ExchangeRate: TWD to USD Average for Period

29.473353

 

29.579620

 

 

 

2-ExchangeRate: TWD to USD Average for Period

29.473353

 

29.579620

 

 

 

3-ExchangeRate: TWD to USD Period End Date

29.908335

 

29.011999

 

 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin (?)

8.35%

10.03%

16.83%

14.14%

11.68%

Operating Margin (?)

2.19%

4.17%

10.44%

8.04%

6.26%

Pretax Margin (?)

1.43%

4.67%

10.39%

6.90%

5.88%

Net Profit Margin (?)

0.97%

3.72%

8.15%

4.87%

4.12%

Financial Strength

Current Ratio (?)

1.56

1.55

1.08

0.96

0.86

Long Term Debt/Equity (?)

0.68

0.54

0.41

0.53

0.55

Total Debt/Equity (?)

0.96

0.85

0.82

0.88

1.12

Management Effectiveness

Return on Assets (?)

0.69%

2.66%

6.09%

3.04%

3.04%

Return on Equity (?)

1.45%

5.17%

11.68%

6.19%

6.11%

Efficiency

Receivables Turnover (?)

8.54

8.14

9.39

10.05

10.50

Inventory Turnover (?)

5.12

4.51

4.91

4.51

4.89

Asset Turnover (?)

0.73

0.70

0.72

0.60

0.66

Market Valuation USD (mil)

P/E (TTM) (?)

134.24

.

Enterprise Value2 (?)

1,826.1

Price/Sales (TTM) (?)

1.30

.

Enterprise Value/Revenue (TTM) (?)

1.89

Price/Book (MRQ) (?)

1.99

.

Enterprise Value/EBITDA (TTM) (?)

22.21

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

1,213.6

.

 

 

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 (?)

1.56

1.55

1.08

0.96

0.86

Quick/Acid Test Ratio (?)

0.77

0.77

0.46

0.43

0.34

Working Capital1 (?)

137.5

131.8

25.1

-9.2

-48.0

Long Term Debt/Equity (?)

0.68

0.54

0.41

0.53

0.55

Total Debt/Equity (?)

0.96

0.85

0.82

0.88

1.12

Long Term Debt/Total Capital (?)

0.35

0.29

0.22

0.28

0.26

Total Debt/Total Capital (?)

0.49

0.46

0.45

0.47

0.53

Payout Ratio (?)

87.11%

88.23%

55.73%

94.35%

89.35%

Effective Tax Rate (?)

34.03%

19.11%

18.80%

26.54%

22.21%

Total Capital1 (?)

1,234.8

1,175.8

1,177.0

1,061.3

1,158.4

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.73

0.70

0.72

0.60

0.66

Inventory Turnover (?)

5.12

4.51

4.91

4.51

4.89

Days In Inventory (?)

71.33

80.96

74.28

80.91

74.69

Receivables Turnover (?)

8.54

8.14

9.39

10.05

10.50

Days Receivables Outstanding (?)

42.76

44.87

38.89

36.34

34.75

Revenue/Employee2 (?)

368,210

386,143

408,833

331,284

366,463

Operating Income/Employee2 (?)

8,074

16,111

42,687

26,622

22,939

EBITDA/Employee2 (?)

31,410

39,514

68,942

52,164

46,784

 

 

 

 

 

 

Profitability

Gross Margin (?)

8.35%

10.03%

16.83%

14.14%

11.68%

Operating Margin (?)

2.19%

4.17%

10.44%

8.04%

6.26%

EBITDA Margin (?)

8.53%

10.23%

16.86%

15.75%

12.77%

EBIT Margin (?)

2.19%

4.17%

10.44%

8.04%

6.26%

Pretax Margin (?)

1.43%

4.67%

10.39%

6.90%

5.88%

Net Profit Margin (?)

0.97%

3.72%

8.15%

4.87%

4.12%

COGS/Revenue (?)

91.65%

89.97%

83.17%

85.86%

88.32%

SG&A Expense/Revenue (?)

6.16%

5.86%

6.39%

6.10%

5.42%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

0.69%

2.66%

6.09%

3.04%

3.04%

Return on Equity (?)

1.45%

5.17%

11.68%

6.19%

6.11%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

-0.02

0.04

0.01

0.09

0.03

Operating Cash Flow/Share 2 (?)

0.04

0.06

0.02

0.10

0.04

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) (?)

134.24

Market Cap/Equity (MRQ) (?)

1.99

Market Cap/Revenue (TTM) (?)

1.30

Market Cap/EBIT (TTM) (?)

59.36

Market Cap/EBITDA (TTM) (?)

15.25

Enterprise Value/Earnings (TTM) (?)

195.38

Enterprise Value/Equity (MRQ) (?)

2.90

Enterprise Value/Revenue (TTM) (?)

1.89

Enterprise Value/EBIT (TTM) (?)

86.40

Enterprise Value/EBITDA (TTM) (?)

22.19

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.56.10

UK Pound

1

Rs.85.13

Euro

1

Rs.72.80

 

 

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

 

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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.