MIRA INFORM REPORT

 

 

Report Date :

26.11.2013

 

IDENTIFICATION DETAILS

 

Name :

UNION CORP

 

 

Registered Office :

13F, OCI Bldg.,, 94, Sogong-Ro, Jung-Gu, Seoul, 100718, Korea

 

 

Country :

South Korea

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

06.12.1952

 

 

Legal Form :

Public Independent

 

 

Line of Business :

Subject is engaged in the manufacture and sale of cement and rare metals

 

 

No. of Employees :

246

 

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)

South Korea

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SOUTH KOREA - ECONOMIC OVERVIEW

 

South Korea over the past four decades has demonstrated incredible growth and global integration to become a high-tech industrialized economy. In the 1960s, GDP per capita was comparable with levels in the poorer countries of Africa and Asia. In 2004, South Korea joined the trillion dollar club of world economies, and is currently the world's 12th largest economy. Initially, a system of close government and business ties, including directed credit and import restrictions, made this success possible. The government promoted the import of raw materials and technology at the expense of consumer goods, and encouraged savings and investment over consumption. The Asian financial crisis of 1997-98 exposed longstanding weaknesses in South Korea's development model including high debt/equity ratios and massive short-term foreign borrowing. GDP plunged by 6.9% in 1998, and then recovered by 9% in 1999-2000. Korea adopted numerous economic reforms following the crisis, including greater openness to foreign investment and imports. Growth moderated to about 4% annually between 2003 and 2007. Korea''s export focused economy was hit hard by the 2008 global economic downturn, but quickly rebounded in subsequent years, reaching 6.3% growth in 2010. The US-South Korea Free Trade Agreement was ratified by both governments in 2011 and went into effect in March 2012. Throughout 2012 the economy experienced sluggish growth because of market slowdowns in the United States, China, and the Eurozone. The incoming administration in 2013, following the December 2012 presidential election, is likely to face the challenges of balancing heavy reliance on exports with developing domestic-oriented sectors, such as services. The South Korean economy''s long term challenges include a rapidly aging population, inflexible labor market, and heavy reliance on exports - which comprise half of GDP.

 

Source : CIA

 


Company name & address


 

UNION CORP 

                                                                                                                                                                                                                                                                                                                                                                           

 

13F, OCI Bldg.,, 94, Sogong-Ro, Jung-Gu

 

 

Seoul, 100718

Korea

 

 

Tel:

82-2-7573801

Fax:

82-2-7573807

 

 www.union21.co.kr

 

Employees:

246

Company Type:

Public Independent

Traded:

Korea Stock Exchange:

000910

Incorporation Date:

06-Dec-1952

Auditor:

KPMG LLP

Financials in:

               

 

 

Fiscal Year End:

31-Dec-2012

Reporting Currency:

South Korean Won

Annual Sales:

111.3  1

Net Income:

4.8

Total Assets:

246.0  2

Market Value:

65.8

 

(08-Nov-2013)

 

 

Business Description

        

 

Union Corporation is a Korea-based company principally engaged in the manufacture and sale of cement and rare metals. Along with its subsidiaries, the Company operates its businesses through cement segment, which manufactures white Portland cements, alumina cements, hardening cements and tile adhesive cements, which are used as construction materials and others; rare metals segment, which provides vanadium, molybdenum and others used for manufacturing of steel, as well as filters, dryers and others, and wood pellet segment, which produces sawdust. It also provides white fused alumina, high-strength grouts, non-shrinking grouts, hardening grouts, tile adhesives, tile bonds, mortars and others. For the six months ended 30 June 2013, Union Corp revenues decreased 10% to W56.66B. Net income decreased 50% to W1.81B. Revenues reflect Cement segment decrease of 11% to W36.12B, Metal segment decrease of 9% to W20.54B, Asia segment decrease of 82% to W1.31B, Other Foreign segment decrease of 56% to W200.9M, South Korea segment decrease of less than 1% to W55.15B. Net income also reflects Cement segment income decrease of 31% to W2.47B.

 

 

Industry

 

 

Industry

Cement and Concrete Product Manufacturing

ANZSIC 2006:

2031 - Cement and Lime Manufacturing

ISIC Rev 4:

2394 - Manufacture of cement, lime and plaster

NACE Rev 2:

2351 - Manufacture of cement

NAICS 2012:

32731 - Cement Manufacturing

UK SIC 2007:

2351 - Manufacture of cement

US SIC 1987:

3241 - Cement, Hydraulic

 


Key Executives   

 

Name

Title

Byeong Ho Kang

President, Co-Chief Executive Officer, Director

Yeong Bae Lee

Internal Auditor

Dae Seong Park

IR Contact Officer

Bum-Koo Lee

Manager-Sales

Ji Seok Goh

Non-Executive Independent Director

 

 

Significant Developments  

 

 

Topic

#*

Most Recent Headline

Date

Dividends

1

Union Corporation Declares Annual Cash Dividend for FY 2012

11-Mar-2013

 

* number of significant developments within the last 12 months

 

                                                                                                                                                          

News   

 

Title

Date

FORM 8-K: AMERICAN REALTY CAPITAL HEALTHCARE TRUST FILES CURRENT REPORT 
U.S. Fed News (896 Words)

22-Nov-2013

New Student Center Opens at Sonoma State

Sonoma Valley Patch (229 Words)

14-Nov-2013

Sonoma State Opens New Student Center

Petaluma Patch (186 Words)

14-Nov-2013

SSU plans opening of new student center

North Bay Business Journal (520 Words)

8-Nov-2013

SINGAPORE WINDSOR HOLDINGS LTD: ANNOUNCEMENT OF APPOINTMENT OF EXECUTIVE DIRECTOR AND CHAIRMAN

FinanzNachrichten.de (1038 Words)

6-Nov-2013

ANNOUNCEMENT OF APPOINTMENT - SINGAPORE WINDSOR HOLDINGS LTD - [11/06/2013 04:21:15 PM]

Singapore Exchange (648 Words)

6-Nov-2013

 

 


Financial Summary    

 

As of 30-Jun-2013

 

Key Ratios

Company

Industry

Current Ratio (MRQ)

2.01

2.04

Quick Ratio (MRQ)

1.08

1.12

Debt to Equity (MRQ)

0.06

1.04

Sales 5 Year Growth

14.34

-0.71

 

 

Stock Snapshot

 

Traded: Korea Stock Exchange: 000910

 

As of 8-Nov-2013

   Financials in: KRW

Recent Price

4,480.00

 

EPS

346.43

52 Week High

4,970.00

 

Price/Sales

0.56

52 Week Low

3,985.00

 

Dividend Rate

60.00

Avg. Volume (mil)

0.05

 

Price/Book

0.35

Market Value (mil)

69,940.05

 

Beta

1.64

 

Price % Change

Rel S&P 500%

4 Week

-2.18%

-0.20%

13 Week

2.52%

-2.86%

52 Week

3.23%

-0.43%

Year to Date

2.75%

3.38%

 

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = KRW 1126.849 

2 - Balance Sheet Item Exchange Rate: USD 1 = KRW 1066.4

 

 

Corporate Overview

 

Location
13F, OCI Bldg.,, 94, Sogong-Ro, Jung-Gu
Seoul, 100718
Korea, Republic of

 

Tel:

82-2-7573801

Fax:

82-2-7573807

 

www.union21.co.kr

Quote Symbol - Exchange

000910 - Korea Stock Exchange

Sales KRW(mil):

125,460.0

Assets KRW(mil):

262,364.8

Employees:

246

Fiscal Year End:

31-Dec-2012

 

 

 

Industry:

Construction - Raw Materials

Incorporation Date:

06-Dec-1952

Company Type:

Public Independent

Quoted Status:

Quoted

 

Chairman of the Board, Co-Chief Executive Officer:

Geon Yeong Lee

 


Industry Codes

 

ANZSIC 2006 Codes:

2031

-

Cement and Lime Manufacturing

1915

-

Adhesive Manufacturing

2090

-

Other Non-Metallic Mineral Product Manufacturing

0809

-

Other Metal Ore Mining

1499

-

Other Wood Product Manufacturing Not Elsewhere Classified

 

ISIC Rev 4 Codes:

2394

-

Manufacture of cement, lime and plaster

0729

-

Mining of other non-ferrous metal ores

2029

-

Manufacture of other chemical products n.e.c.

2391

-

Manufacture of refractory products

1629

-

Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials

 

NACE Rev 2 Codes:

2351

-

Manufacture of cement

0729

-

Mining of other non-ferrous metal ores

2052

-

Manufacture of glues

2320

-

Manufacture of refractory products

1629

-

Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials

 

NAICS 2012 Codes:

32731

-

Cement Manufacturing

212291

-

Uranium-Radium-Vanadium Ore Mining

325520

-

Adhesive Manufacturing

327120

-

Clay Building Material and Refractories Manufacturing

212299

-

All Other Metal Ore Mining

321999

-

All Other Miscellaneous Wood Product Manufacturing

 

US SIC 1987:

3241

-

Cement, Hydraulic

1094

-

Uranium-Radium-Vanadium Ores

2891

-

Adhesives and Sealants

3297

-

Nonclay Refractories

2499

-

Wood Products, Not Elsewhere Classified

1061

-

Ferroalloy Ores, Except Vanadium

 

UK SIC 2007:

2351

-

Manufacture of cement

0729

-

Mining of other non-ferrous metal ores

2052

-

Manufacture of glues

2320

-

Manufacture of refractory products

1629

-

Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials

 

 


Business Description

 

Union Corporation is a Korea-based company principally engaged in the manufacture and sale of cement and rare metals. Along with its subsidiaries, the Company operates its businesses through cement segment, which manufactures white Portland cements, alumina cements, hardening cements and tile adhesive cements, which are used as construction materials and others; rare metals segment, which provides vanadium, molybdenum and others used for manufacturing of steel, as well as filters, dryers and others, and wood pellet segment, which produces sawdust. It also provides white fused alumina, high-strength grouts, non-shrinking grouts, hardening grouts, tile adhesives, tile bonds, mortars and others. For the six months ended 30 June 2013, Union Corp revenues decreased 10% to W56.66B. Net income decreased 50% to W1.81B. Revenues reflect Cement segment decrease of 11% to W36.12B, Metal segment decrease of 9% to W20.54B, Asia segment decrease of 82% to W1.31B, Other Foreign segment decrease of 56% to W200.9M, South Korea segment decrease of less than 1% to W55.15B. Net income also reflects Cement segment income decrease of 31% to W2.47B.

 

 

More Business Descriptions

 

Manufacture of white cement and tile cement

Construction Material Mfr & Whslr

Cement Manufacturing

 

 

Financial Data

 

Financials in:

KRW(mil)

 

Revenue:

125,460.0

Net Income:

5,427.9

Assets:

262,364.8

Long Term Debt:

100.6

 

Total Liabilities:

69,076.0

 

Working Capital:

19.6

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

-5.3%

-35.5%

-19.0%

 

 

Market Data

 

Quote Symbol:

000910

Exchange:

Korea Stock Exchange

Currency:

KRW

Stock Price:

4,480.0

Stock Price Date:

11-08-2013

52 Week Price Change %:

3.2

Market Value (mil):

69,940,048.0

 

SEDOL:

6922799

ISIN:

KR7000910000

 

Equity and Dept Distribution:

All the financials reflect non-conso. data. FY'05, 1Q & 2Q are CLA, 4Q is RES. FY'06, Q's are RES. 12/2003, 5% stock dividend. FY'07, 4Q is RES(6 mo. data). FY'04, 2Q & 4Q are RES, 1Q is CLA. FY'04 & FY'05, financials are restated. '5/08, 10-for-1 stock split. Q3/08 & Q2/09 WAS is estimated by EPS. 09/09 WAS from O/S.

 

 

Key Corporate Relationships

 

Auditor:

KPMG LLP

 

Auditor:

KPMG LLP

 

 

 

 

 

Executives Report

 

Board of Directors

 

 

Name

Title

Function

 

Geon Yeong Lee

 

Chairman of the Board, Co-Chief Executive Officer

Chairman

 

Biography:

Lee Geon Yeong has been Chairman of the Board and Co-Chief Executive Officer of Union Corporation since December 31, 2008. Lee was Co-President of the Company previously. Lee holds a Master's degree from Michigan State University, the United States.

 

Age: 69

 

Education:

Michigan State University, M 

 

Ji Seok Goh

 

Non-Executive Independent Director

Director/Board Member

 

 

Biography:

Goh Ji Seok is Non-Executive Independent Director of Union Corporation. Goh is a Certified Tax Agent. Goh currently also works for a Korea-based taxation firm. Goh holds a Master of Business Administration from Kyung Hee University, Korea.

Age: 66

 

Education:

Kyung Hee University, PHD (Business Administration)

 

 

Executives

 

 

Name

Title

Function

 

Byeong Ho Kang

 

President, Co-Chief Executive Officer, Director

Chief Executive Officer

 

Biography:

Kang Byeong Ho is President, Co-Chief Executive Officer and Director of Union Corporation. Kang was previously Managing Director of DC CHEMICAL CO.,LTD and OCI. Kang holds a Bachelor's degree in Polymer Engineering from Pusan National University, Korea.

 

Age: 59

Education:

Pusan National University, B 

Geon Yeong Lee

 

Chairman of the Board, Co-Chief Executive Officer

Chief Executive Officer

 

 

Biography:

Lee Geon Yeong has been Chairman of the Board and Co-Chief Executive Officer of Union Corporation since December 31, 2008. Lee was Co-President of the Company previously. Lee holds a Master's degree from Michigan State University, the United States.

Age: 69

Education:

Michigan State University, M 

Sang Hun Park

 

Assistant Managing Director

Managing Director

 

 

Age: 54

Education:

Ajou University, B (Chemical Engineering)

Hyeon Gon Seo

 

Assistant Managing Director

Managing Director

 

 

Age: 55

Education:

Yonsei University, M (Chemistry)

Yeong Bae Lee

 

Internal Auditor

Accounting Executive

 

 

Biography:

Lee Yeong Bae is Internal Auditor of Union Corporation. Lee was Internal Auditor of DC Chemical and OCI previously. Lee holds a Bachelor of Law from Sungkyunkwan University, Korea.

Age: 68

Education:

Sungkyunkwan University, LLB 

Bum-Koo Lee

 

Manager-Sales

Sales Executive

 

 

Dae Seong Park

 

IR Contact Officer

Investor Relations Executive

 

 

 

 

Significant Developments

 

Union Corporation Declares Annual Cash Dividend for FY 2012

Mar 11, 2013


Union Corporation announced that it has declared an annual cash dividend of KRW 60 per share of common stock to shareholders of record on December 31, 2012, for the fiscal year 2012. The dividend rate of market price is 1.37% and the total amount of the cash dividend is KRW 896,112,420. The Company's annual cash dividend for the fiscal year 2011 was KRW 40 per share. 

 

 

 

 

News

 

FORM 8-K: AMERICAN REALTY CAPITAL HEALTHCARE TRUST FILES CURRENT REPORT 
U.S. Fed News (896 Words)

22-Nov-2013

New Student Center Opens at Sonoma State

Sonoma Valley Patch (229 Words)

14-Nov-2013

Sonoma State Opens New Student Center

Petaluma Patch (186 Words)

14-Nov-2013

SSU plans opening of new student center

North Bay Business Journal (520 Words)

08-Nov-2013

SINGAPORE WINDSOR HOLDINGS LTD: ANNOUNCEMENT OF APPOINTMENT OF EXECUTIVE DIRECTOR AND CHAIRMAN

FinanzNachrichten.de (1038 Words)

06-Nov-2013

ANNOUNCEMENT OF APPOINTMENT - SINGAPORE WINDSOR HOLDINGS LTD - [11/06/2013 04:21:15 PM]

Singapore Exchange (648 Words)

06-Nov-2013

Eight Individuals Honored for Service, Achievements

Noodls (2743 Words)

04-Nov-2013

USPTO ISSUES TRADEMARK: THE LIKE YOU'LL LOVE 
U.S. Fed News (90 Words)

04-Nov-2013

UNC Charlotte to honor 8 for service to school

Associated Press (126 Words)

02-Nov-2013

Lithuania,United States : US investment in LITHUANIA is expanding 

TendersInfo (292 Words)

01-Nov-2013

Lithuania,United States : US investment in LITHUANIA is expanding

TendersInfo News (303 Words)

01-Nov-2013


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

Reclassified Normal 
31-Dec-2012

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate (Period Average)

1126.848795

1107.891393

1156.281981

1276.385219

1100.562842

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

111.3

119.6

105.1

74.1

94.0

Revenue

111.3

119.6

105.1

74.1

94.0

Total Revenue

111.3

119.6

105.1

74.1

94.0

 

 

 

 

 

 

    Cost of Revenue

95.7

99.7

84.4

60.3

79.4

Cost of Revenue, Total

95.7

99.7

84.4

60.3

79.4

Gross Profit

15.6

19.9

20.7

13.9

14.6

 

 

 

 

 

 

    Selling/General/Administrative Expense

6.3

6.4

5.6

5.3

6.5

    Labor & Related Expense

3.6

3.6

3.5

2.6

3.0

    Advertising Expense

0.1

0.2

0.1

0.0

0.1

Total Selling/General/Administrative Expenses

10.1

10.2

9.2

7.9

9.5

Research & Development

1.2

1.1

0.7

0.5

0.6

    Depreciation

0.2

0.2

0.2

0.1

0.2

    Amortization of Intangibles

0.0

0.0

0.0

0.0

0.0

Depreciation/Amortization

0.3

0.3

0.2

0.2

0.2

        Investment Income - Operating

-

-

-0.1

-

-

    Interest/Investment Income - Operating

-

-

-0.1

-

-

Interest Expense (Income) - Net Operating Total

-

-

-0.1

-

-

    Impairment-Assets Held for Sale

-

-

0.6

-

-

    Loss (Gain) on Sale of Assets - Operating

-

-

-0.2

-

-

Unusual Expense (Income)

-

-

0.4

-

-

    Other Operating Expense

-

-

0.5

-

-

    Other, Net

-

-

-1.0

-

-

Other Operating Expenses, Total

-

-

-0.6

-

-

Total Operating Expense

107.2

111.1

94.3

68.8

89.6

 

 

 

 

 

 

Operating Income

4.1

8.5

10.8

5.3

4.4

 

 

 

 

 

 

        Interest Expense - Non-Operating

-0.8

-0.9

-1.0

-1.4

-1.9

    Interest Expense, Net Non-Operating

-0.8

-0.9

-1.0

-1.4

-1.9

        Interest Income - Non-Operating

0.1

0.2

0.1

0.5

0.5

        Investment Income - Non-Operating

1.8

2.6

1.6

1.2

0.8

    Interest/Investment Income - Non-Operating

1.9

2.8

1.7

1.7

1.3

Interest Income (Expense) - Net Non-Operating Total

1.1

1.8

0.7

0.2

-0.6

Gain (Loss) on Sale of Assets

0.3

0.1

-

0.8

-0.4

    Other Non-Operating Income (Expense)

0.4

0.5

-

0.1

0.0

Other, Net

0.4

0.5

-

0.1

0.0

Income Before Tax

5.8

10.9

11.5

6.4

3.4

 

 

 

 

 

 

Total Income Tax

1.0

3.3

2.5

1.5

-0.6

Income After Tax

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

    Minority Interest

0.0

-

-

-

-

Net Income Before Extraord Items

4.8

7.6

9.0

4.9

4.0

Net Income

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

14.9

14.2

14.6

14.7

14.9

Basic EPS Excl Extraord Items

0.32

0.53

0.62

0.33

0.27

Basic/Primary EPS Incl Extraord Items

0.32

0.53

0.62

0.33

0.27

Dilution Adjustment

0.0

0.0

-

-

-

Diluted Net Income

4.8

7.6

9.0

4.9

4.0

Diluted Weighted Average Shares

14.9

14.2

14.6

14.7

14.9

Diluted EPS Excl Extraord Items

0.32

0.53

0.62

0.33

0.27

Diluted EPS Incl Extraord Items

0.32

0.53

0.62

0.33

0.27

Dividends per Share - Common Stock Primary Issue

0.05

0.04

0.04

0.06

0.05

Gross Dividends - Common Stock

0.8

0.5

0.6

0.8

0.8

Interest Expense, Supplemental

0.8

0.9

1.0

1.4

1.9

Depreciation, Supplemental

4.1

4.1

3.8

4.2

4.6

Total Special Items

-0.3

-0.1

0.4

-0.8

0.4

Normalized Income Before Tax

5.6

10.8

12.0

5.6

3.8

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.0

0.1

-0.2

0.1

Inc Tax Ex Impact of Sp Items

1.0

3.2

2.6

1.3

-0.5

Normalized Income After Tax

4.6

7.6

9.3

4.3

4.2

 

 

 

 

 

 

Normalized Inc. Avail to Com.

4.6

7.6

9.3

4.3

4.2

 

 

 

 

 

 

Basic Normalized EPS

0.31

0.53

0.64

0.29

0.28

Diluted Normalized EPS

0.31

0.53

0.64

0.29

0.28

Amort of Intangibles, Supplemental

0.1

0.1

0.1

0.0

0.0

Rental Expenses

0.3

0.3

0.3

0.3

0.3

Advertising Expense, Supplemental

0.1

0.2

0.1

0.0

0.1

Research & Development Exp, Supplemental

1.2

1.1

0.7

0.5

0.6

Normalized EBIT

4.1

8.5

11.2

5.3

4.4

Normalized EBITDA

8.2

12.6

15.0

9.5

9.0

 

 

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

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate

1066.400024

1152

1134.9

1164.475

1259.55

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

1.6

3.7

6.7

0.8

4.8

    Short Term Investments

0.0

0.1

0.1

6.1

5.7

Cash and Short Term Investments

1.6

3.8

6.8

6.9

10.5

        Accounts Receivable - Trade, Gross

22.9

24.4

22.9

24.0

23.1

        Provision for Doubtful Accounts

-0.8

-1.0

-0.8

-1.2

-1.7

    Trade Accounts Receivable - Net

22.2

23.4

22.0

22.8

21.5

    Other Receivables

0.1

0.1

0.1

0.0

0.0

Total Receivables, Net

22.3

23.5

22.1

22.8

21.5

    Inventories - Finished Goods

8.1

8.8

8.4

4.8

3.9

    Inventories - Work In Progress

6.5

8.0

4.3

3.8

2.7

    Inventories - Raw Materials

6.4

6.3

8.0

5.8

3.2

    Inventories - Other

2.1

3.2

4.4

2.2

0.2

Total Inventory

23.1

26.4

25.1

16.7

10.0

Prepaid Expenses

0.0

0.2

0.1

0.0

0.0

    Deferred Income Tax - Current Asset

-

-

-

0.4

0.8

    Discontinued Operations - Current Asset

2.6

-

-

-

-

    Other Current Assets

0.0

0.0

0.0

-

1.4

Other Current Assets, Total

2.6

0.0

0.0

0.4

2.2

Total Current Assets

49.6

53.9

54.1

46.8

44.3

 

 

 

 

 

 

        Buildings

18.9

18.2

17.4

14.9

14.0

        Land/Improvements

14.8

13.3

11.4

10.2

9.8

        Machinery/Equipment

55.4

51.2

48.9

41.1

37.7

        Construction in Progress

0.7

0.3

0.6

0.0

-

        Other Property/Plant/Equipment

0.0

0.0

-

-

-

    Property/Plant/Equipment - Gross

89.7

83.0

78.3

66.3

61.6

    Accumulated Depreciation

-41.3

-36.5

-33.3

-27.9

-22.4

Property/Plant/Equipment - Net

48.4

46.5

44.9

38.4

39.1

Goodwill, Net

0.3

-

-

-

-

Intangibles, Net

1.1

1.8

1.3

0.2

0.2

    LT Investment - Affiliate Companies

-

-

-

2.5

2.5

    LT Investments - Other

146.0

178.3

271.5

175.9

163.8

Long Term Investments

146.0

178.3

271.5

178.5

166.3

Note Receivable - Long Term

0.3

0.2

0.2

0.3

0.0

    Other Long Term Assets

0.3

0.4

0.3

0.4

0.4

Other Long Term Assets, Total

0.3

0.4

0.3

0.4

0.4

Total Assets

246.0

281.0

372.4

264.4

250.3

 

 

 

 

 

 

Accounts Payable

12.1

13.4

12.6

10.1

9.7

Accrued Expenses

0.5

0.8

0.5

0.3

0.8

Notes Payable/Short Term Debt

9.4

13.7

13.9

10.8

15.5

Current Portion - Long Term Debt/Capital Leases

0.0

2.4

2.5

5.0

2.3

    Customer Advances

1.6

1.7

1.4

0.6

0.8

    Security Deposits

0.1

0.1

0.1

0.1

0.1

    Income Taxes Payable

0.3

1.1

2.2

0.9

1.1

    Other Payables

2.3

3.0

4.4

1.6

1.5

    Discontinued Operations - Current Liability

0.0

-

-

-

-

    Other Current Liabilities

0.3

0.3

0.5

0.4

0.2

Other Current liabilities, Total

4.7

6.2

8.7

3.7

3.7

Total Current Liabilities

26.7

36.5

38.3

29.9

31.9

 

 

 

 

 

 

    Long Term Debt

0.1

2.4

4.9

7.3

11.4

Total Long Term Debt

0.1

2.4

4.9

7.3

11.4

Total Debt

9.5

18.6

21.4

23.1

29.2

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

32.5

40.8

57.7

37.3

34.7

Deferred Income Tax

32.5

40.8

57.7

37.3

34.7

Minority Interest

0.3

-

-

-

-

    Reserves

0.3

0.3

0.2

-

-

    Pension Benefits - Underfunded

4.9

3.3

3.5

0.9

1.0

Other Liabilities, Total

5.2

3.5

3.7

0.9

1.0

Total Liabilities

64.8

83.3

104.5

75.4

79.0

 

 

 

 

 

 

    Common Stock

7.3

6.5

6.3

6.1

5.6

Common Stock

7.3

6.5

6.3

6.1

5.6

Additional Paid-In Capital

6.1

5.6

5.7

20.8

19.3

Retained Earnings (Accumulated Deficit)

88.7

79.0

74.0

54.1

45.7

Treasury Stock - Common

-4.7

-4.3

-4.4

-0.8

-0.7

Unrealized Gain (Loss)

79.9

107.0

182.4

108.8

101.4

    Translation Adjustment

-0.1

0.2

0.0

-

-

    Other Equity

4.1

3.8

3.8

-

-

Other Equity, Total

4.0

4.0

3.9

-

-

Total Equity

181.3

197.7

267.9

189.0

171.3

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

246.0

281.0

372.4

264.4

250.3

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

14.9

14.9

14.2

14.7

14.7

Total Common Shares Outstanding

14.9

14.9

14.2

14.7

14.7

Treasury Shares - Common Stock Primary Issue

0.7

0.7

0.7

0.3

0.3

Employees

252

250

243

241

240

Number of Common Shareholders

-

-

4,536

4,527

3,313

Accumulated Intangible Amort, Suppl.

0.7

0.6

0.6

-

-

Deferred Revenue - Current

1.6

1.7

1.4

0.6

0.8

Total Long Term Debt, Supplemental

0.1

4.9

7.4

12.3

13.6

Long Term Debt Maturing within 1 Year

0.0

2.4

2.5

5.0

2.3

Long Term Debt Maturing in Year 2

0.0

2.4

2.5

2.5

4.7

Long Term Debt Maturing in Year 3

0.0

0.0

2.4

2.4

2.3

Long Term Debt Maturing in Year 4

0.0

0.0

0.0

2.3

2.2

Long Term Debt Maturing in Year 5

0.0

0.0

0.0

0.0

2.2

Long Term Debt Maturing in 2-3 Years

0.0

2.4

4.8

4.9

6.9

Long Term Debt Maturing in 4-5 Years

0.0

0.0

0.0

2.3

4.4

Long Term Debt Matur. in Year 6 & Beyond

0.0

0.0

0.1

0.1

0.1

 

 

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

Reclassified Normal 
31-Dec-2012

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate (Period Average)

1126.848795

1107.891393

1156.281981

1276.385219

1100.562842

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

4.8

7.6

9.0

4.9

4.0

    Depreciation

4.1

4.1

3.8

4.2

4.6

Depreciation/Depletion

4.1

4.1

3.8

4.2

4.6

    Amortization of Intangibles

0.1

0.1

0.1

0.0

0.0

Amortization

0.1

0.1

0.1

0.0

0.0

Deferred Taxes

-

-

-

0.4

-2.2

    Unusual Items

0.0

1.0

0.9

-2.5

0.2

    Equity in Net Earnings (Loss)

-

-

-

0.0

0.3

    Other Non-Cash Items

1.8

3.2

2.7

1.5

3.9

Non-Cash Items

1.8

4.2

3.6

-1.1

4.4

    Accounts Receivable

2.8

-2.1

1.3

-0.2

-2.1

    Inventories

4.6

-4.1

-5.7

-3.6

1.5

    Prepaid Expenses

-

-

-

0.0

0.0

    Other Assets

0.0

1.2

-2.3

1.7

-

    Accounts Payable

-3.1

0.0

4.6

0.1

4.8

    Accrued Expenses

-

-

-

-0.5

-0.3

    Taxes Payable

-

-

-

-0.7

0.6

    Other Liabilities

-2.1

-2.2

0.4

-1.3

-0.3

    Other Operating Cash Flow

-0.6

-1.7

-0.6

-

-

Changes in Working Capital

1.6

-8.9

-2.3

-4.4

4.1

Cash from Operating Activities

12.3

7.0

14.2

4.1

15.0

 

 

 

 

 

 

    Purchase of Fixed Assets

-4.1

-6.8

-7.6

-1.2

-3.0

    Purchase/Acquisition of Intangibles

0.0

-0.6

0.0

0.0

0.0

Capital Expenditures

-4.1

-7.4

-7.6

-1.2

-3.1

    Sale of Fixed Assets

0.5

0.3

0.2

1.4

0.6

    Sale/Maturity of Investment

0.1

0.1

10.5

0.1

0.0

    Purchase of Investments

-0.5

-0.2

-4.4

0.0

-6.5

    Sale of Intangible Assets

-

0.0

0.1

0.0

-

    Other Investing Cash Flow

0.1

0.2

0.1

0.0

-0.1

Other Investing Cash Flow Items, Total

0.2

0.4

6.5

1.5

-5.9

Cash from Investing Activities

-3.9

-7.1

-1.1

0.2

-9.0

 

 

 

 

 

 

    Other Financing Cash Flow

-0.1

0.2

-

-

-

Financing Cash Flow Items

-0.1

0.2

-

-

-

    Cash Dividends Paid - Common

-0.5

-0.6

-0.9

-0.7

-0.6

Total Cash Dividends Paid

-0.5

-0.6

-0.9

-0.7

-0.6

        Repurchase/Retirement of Common

0.0

0.0

-3.5

-

-0.9

    Common Stock, Net

0.0

0.0

-3.5

-

-0.9

Issuance (Retirement) of Stock, Net

0.0

0.0

-3.5

-

-0.9

        Short Term Debt Issued

4.4

20.4

21.4

6.6

13.7

        Short Term Debt Reduction

-9.6

-20.3

-19.4

-12.0

-19.7

    Short Term Debt, Net

-5.1

0.0

2.0

-5.4

-6.0

        Long Term Debt Reduction

-4.9

-2.6

-5.1

-2.2

-0.1

    Long Term Debt, Net

-4.9

-2.6

-5.1

-2.2

-0.1

Issuance (Retirement) of Debt, Net

-10.0

-2.6

-3.0

-7.7

-6.1

Cash from Financing Activities

-10.6

-3.0

-7.5

-8.3

-7.6

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

-

-

Net Change in Cash

-2.3

-3.0

5.6

-4.0

-1.6

 

 

 

 

 

 

Net Cash - Beginning Balance

3.7

6.9

1.0

4.7

7.1

Net Cash - Ending Balance

1.5

3.8

6.6

0.7

5.5

Cash Interest Paid

0.8

0.9

0.9

-

-

Cash Taxes Paid

1.8

3.7

1.5

-

-

 

 

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

Reclassified Normal 
31-Dec-2012

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate (Period Average)

1126.848795

1107.891393

1156.281981

1276.385219

1100.562842

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Finished Goods Revenues

101.3

108.5

96.0

69.3

88.4

    Merchandise Sales

9.6

10.1

7.5

3.6

2.4

    Construction Revenue

0.4

1.0

1.6

1.3

3.2

    Adj. for Revenues

-

0.0

0.0

-

-

Total Revenue

111.3

119.6

105.1

74.1

94.0

 

 

 

 

 

 

    Cost of Finished Goods Sold

86.0

90.0

76.1

55.8

74.6

    Cost of Merchandises Sold

9.4

8.8

7.1

3.3

1.9

    Cost of Construction

0.4

0.8

1.3

1.2

2.9

    Salaries & Wages

2.6

2.7

2.8

2.0

2.4

    Retirement & Severance Benefits

0.7

0.4

0.3

0.3

0.3

    Employee Benefits

0.4

0.5

0.4

0.3

0.3

    Travel Expense

0.2

0.1

0.1

0.0

0.1

    Communication Expense

0.1

0.1

0.0

0.0

0.0

    Taxes & Dues

0.1

0.1

0.1

0.0

0.0

    Rental Expense

0.3

0.3

0.3

0.3

0.3

    Depreciation

0.2

0.2

0.2

0.1

0.2

    Amort. of Intangibless

0.0

0.0

0.0

0.0

0.0

    Repair Expense

0.2

0.1

0.0

0.0

0.0

    Vehicle Maintenance Expense

0.4

0.4

0.4

0.3

0.3

    Insurance Expense

0.2

0.1

0.1

0.1

0.1

    Entertainment Expense

0.3

0.3

0.2

0.1

0.2

    Consumable Expense

0.1

0.1

0.1

0.0

0.1

    Utility Expense

0.0

0.0

0.0

0.0

0.0

    Publication Expense

0.0

0.0

0.0

0.0

0.0

    Commissions

0.7

0.6

0.5

0.5

0.5

    Education & Training Expense

0.0

0.0

0.0

0.0

0.0

    Advertising Expense

0.1

0.2

0.1

0.0

0.1

    Shipping & Handling Expense

3.6

3.7

3.5

3.3

3.9

    Sales Commissions

0.1

0.1

0.1

0.1

0.0

    Expense of Allow. for DA

0.0

0.3

-

0.4

0.8

    R & D Expense

1.2

1.1

0.7

0.5

0.6

    Other Selling Expense

-

-

-

0.0

-

    Sample Expense

0.0

0.0

0.0

0.0

0.0

    Service Expense

0.0

0.0

0.0

-

-

    Gain on Foreign Currency Transaction

-

-

-0.4

-

-

    Gain on Foreign Currency Translation

-

-

0.0

-

-

    Gain on Disposal of PPE

-

-

-0.2

-

-

    Reversal of Allow. for DA

-

-

-0.6

-

-

    Miscellaneous Income

-

-

-0.4

-

-

    Loss on Foreign Currency Transaction

-

-

0.3

-

-

    Loss on Foreign Currency Translation

-

-

0.0

-

-

    Loss on Disposal of PPE

-

-

0.0

-

-

    Loss on Disposal of Intangibless

-

-

0.0

-

-

    Impmt Loss-FA Avail. for Sale

-

-

0.6

-

-

    Donations Paid

-

-

0.0

-

-

    Miscellaneous Loss

-

-

0.4

-

-

    Adj. for Other Operating Expense

-

-

0.0

-

-

    Adj. for Other Operating Income

-

-

0.0

-

-

    Adj. for Cost of Goods Sold

0.0

0.0

-

-

-

    Adj. for Labor Wages

-

-

0.0

-

-

    Adj. for Other Administrative Expense

-

0.0

-

-

-

    Adj. for Other Selling Expense

0.0

0.0

-

-

-

Total Operating Expense

107.2

111.1

94.3

68.8

89.6

 

 

 

 

 

 

    Interest Income

0.1

0.2

0.1

0.5

0.5

    Dividend Income

1.9

2.8

1.6

1.1

0.8

    G-For Curr Transactn

0.2

0.2

-

0.3

0.5

    Gain-Valuation of Derivatives

-

-

-

-

1.9

    Gain on Foreign Currency Translation

0.0

0.0

-

-

-

    G-For Exch Translatn

-

-

-

0.0

0.1

    G-Tang Asst Disposal

0.3

0.1

-

1.0

0.0

    Miscellaneous Income

0.7

0.6

-

0.3

0.5

    Interest Expense

-0.8

-0.9

-1.0

-1.4

-1.9

    L-For Curr Transactn

-0.3

-0.4

-

-0.2

-0.3

    L-For Exch Translatn

-

-

-

0.0

-2.0

    Loss on Foreign Currency Translation

0.0

0.0

-

-

-

    Donations

0.0

0.0

-

0.0

0.0

    L-Tang.Asst Disposal

0.0

0.0

-

-0.2

-0.4

    Loss on Disposal of Intangibless

-

0.0

-

-

-

    Retirement Bonus Expense

-

-

-

-0.1

-0.4

    Miscellaneous Losses

-

-

-

-0.1

-0.2

    Miscellaneous Loss

-0.3

-0.1

-

-

-

    Gains under Equity Method

-

-

-

0.0

-

    Loss under Equity Method

-

-

-

-

-0.3

    Adj. for Other Non-Operating Income

0.0

0.0

-

-

-

    Adj. for Other Non-Operating Expense

0.0

0.0

-

-

-

Net Income Before Taxes

5.8

10.9

11.5

6.4

3.4

 

 

 

 

 

 

Prov. for Income Taxes

1.0

3.3

2.5

1.5

-0.6

Net Income After Taxes

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

    Minority Interest

0.0

-

-

-

-

Net Income Before Extra. Items

4.8

7.6

9.0

4.9

4.0

Net Income

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

4.8

7.6

9.0

4.9

4.0

 

 

 

 

 

 

Basic Weighted Average Shares

14.9

14.2

14.6

14.7

14.9

Basic EPS Excluding ExtraOrdinary Items

0.32

0.53

0.62

0.33

0.27

Basic EPS Including ExtraOrdinary Items

0.32

0.53

0.62

0.33

0.27

Dilution Adjustment

0.0

0.0

-

-

-

Diluted Net Income

4.8

7.6

9.0

4.9

4.0

Diluted Weighted Average Share

14.9

14.2

14.6

14.7

14.9

Diluted EPS Excluding ExtraOrd Items

0.32

0.53

0.62

0.33

0.27

Diluted EPS Including ExtraOrd Items

0.32

0.53

0.62

0.33

0.27

DPS-Ordinary Shares

0.05

0.04

0.04

0.06

0.05

Gross Dividends - Common Stock

0.8

0.5

0.6

0.8

0.8

Normalized Income Before Taxes

5.6

10.8

12.0

5.6

3.8

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

1.0

3.2

2.6

1.3

-0.5

Normalized Income After Taxes

4.6

7.6

9.3

4.3

4.2

 

 

 

 

 

 

Normalized Inc. Avail to Com.

4.6

7.6

9.3

4.3

4.2

 

 

 

 

 

 

Basic Normalized EPS

0.31

0.53

0.64

0.29

0.28

Diluted Normalized EPS

0.31

0.53

0.64

0.29

0.28

Interest Expense, Supplemental

0.8

0.9

1.0

1.4

1.9

Rental Expense, Supplemental

0.3

0.3

0.3

0.3

0.3

R&D Expense, Supplemental

1.2

1.1

0.7

0.5

0.6

Advertising Expense, Supplemental

0.1

0.2

0.1

0.0

0.1

Depreciation, Supplemental

4.1

4.1

3.8

4.2

4.6

Amort of Intangibles, Supplemental

0.1

0.1

0.1

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

Updated Normal 
31-Dec-2011

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate

1066.400024

1152

1134.9

1164.475

1259.55

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Cash Equivalents

1.6

3.7

6.7

0.8

4.8

    Current Fincl Instrm

0.0

0.1

0.0

6.1

5.6

    Current Invmt Assets

0.0

-

-

0.0

0.0

    Current Securities Held-to-Maturities

-

0.0

0.1

-

-

    Current Assets Held for Sale

2.6

-

-

-

-

    Derivatives

-

-

-

-

1.4

    Trade Receivable, Gross

22.9

24.4

22.9

24.0

23.1

    Allow. for DA

-0.8

-1.0

-0.8

-1.2

-1.7

    Account Receivable

0.1

0.1

0.1

0.0

0.0

    Allow. for DA for Other Receivable

-

-

-

0.0

-

    Advance Payments

1.2

1.0

2.4

0.0

0.0

    Prepaid Expense

0.0

0.2

0.1

0.0

0.0

    Prepaid Value Added Taxes

0.0

0.0

0.0

-

-

    Accrued Income

-

-

-

0.0

0.0

    Current Dfrd TAxes

-

-

-

0.4

0.8

    Merchandises

0.2

0.2

0.1

0.1

0.1

    Finished Goods

8.0

8.6

8.3

4.8

3.8

    Allow. for Loss-Valt of Finished Goods

-

-

-

0.0

-

    Goods in Transit

0.5

1.9

1.8

2.1

-

    Works in Process

6.5

8.0

4.3

3.9

2.7

    Allowance for Loss on Valuation of Works

-

-

-

-0.1

-

    Raw Materials

5.3

5.0

6.7

4.7

2.1

    Supplemental Raw Materials

1.1

1.3

1.3

1.1

1.2

    Supplies

0.4

0.3

0.3

0.1

0.2

    Adj. for Trade & Other Receivable

0.0

0.0

-

-

-

    Adj. for Inventories

-

0.0

0.0

-

-

    Adj. for Other Current Assets

0.0

0.0

0.0

-

-

Total Current Assets

49.6

53.9

54.1

46.8

44.3

 

 

 

 

 

 

    LT Finl Assets

-

-

-

0.0

0.0

    Non-Current Invmt Assets

146.0

-

-

175.6

163.5

    Invmt in Subsidiaries

-

-

-

2.5

2.5

    Non-Current Securities Available-for-Sal

-

178.2

271.5

-

-

    Non-Current Securities Held-to-Maturitie

-

0.1

0.0

-

-

    Non-Current Trade Receivable

0.3

0.2

0.2

-

0.0

    Long-term Trade Receivables

-

-

-

1.0

-

    Allowance for Doubtful Accounts for Long

-

-

-

-0.8

-

    Guarantee Deposits, Non-Current Assets

0.3

0.4

0.3

0.4

0.4

    Guarantee Deposits for Quick Assets

0.0

0.0

0.0

-

-

    Other Inv Assets

-

-

-

0.3

0.3

    Lands

14.8

13.3

11.4

10.2

9.8

    Buildings

17.1

16.6

15.8

13.4

12.7

    Buildings-Depreciation

-4.1

-4.1

-3.7

-2.7

-2.2

    Structures

1.7

1.6

1.6

1.5

1.4

    Structures-Depreciation

-1.0

-0.9

-0.8

-0.7

-0.6

    Machineries & Equipments

52.2

48.2

46.9

39.6

35.5

    Machineries & Equipments-Depreciation

-34.4

-29.9

-27.4

-23.5

-18.1

    Vehicles

1.1

0.9

0.8

0.8

0.9

    Vehicles-Depreciation

-0.8

-0.7

-0.7

-0.6

-0.7

    Transport Equip.-Government Subsidies

-

-

-

0.0

0.0

    Tools & Equipments

1.5

1.3

0.5

0.4

0.7

    Tools & Equipments-Depreciation

-0.8

-0.5

-0.3

-0.2

-0.4

    Fixtures

0.5

0.8

0.7

0.3

0.5

    Fixtures-Depreciation

-0.4

-0.5

-0.4

-0.2

-0.4

    Construction in Progress

0.7

0.3

0.6

0.0

-

    Land Usufruct

-

0.8

0.8

-

-

    Industrial Property Rights

0.0

0.0

0.0

0.0

0.0

    Mining Rights

-

-

-

0.1

0.1

    Membership Rights

1.0

0.9

0.3

-

-

    Development Cost

-

-

-

0.0

0.0

    Other Intangibless

0.1

0.1

0.1

0.0

0.0

    Goodwill

0.3

-

-

-

-

    Adjustment for LT Investment Assets

-

0.0

-

-

-

    Adj. for Property, Plant & Equipment

0.0

0.0

-

-

-

    Adj. for Intangibless

-

0.0

-

-

-

    Adj. for LT Trade & Other Receivable

0.0

0.0

-

-

-

Total Assets

246.0

281.0

372.4

264.4

250.3

 

 

 

 

 

 

    Current Trade Payable

12.1

13.4

12.6

10.1

9.7

    Other Payable

2.3

3.0

4.4

1.6

1.5

    Current Borrowings

9.4

13.7

13.9

10.8

15.5

    Advance from Customers, Current

1.6

1.7

1.4

0.6

0.8

    Withheld

0.3

0.3

0.5

0.3

0.2

    Accrued Expense

0.2

0.4

0.1

0.3

0.8

    Income Taxes Payable

0.3

1.1

2.2

0.9

1.1

    Guarantee Deposit Withheld

0.1

0.1

0.1

0.1

0.1

    Derivatives in Current Liabilities

-

-

-

0.0

-

    Current Portion of Long-term Liabilities

0.0

2.4

2.5

5.0

2.3

    Value Added Taxes Withheld

0.3

0.4

0.5

0.0

-

    Adj. for Current Trade & Other Payable

0.0

-

0.0

-

-

    Adj. for Other Current Liabilities

0.0

0.0

0.0

-

-

    Current Liabilities Held for Sale

0.0

-

-

-

-

Total Current Liabilities

26.7

36.5

38.3

29.9

31.9

 

 

 

 

 

 

    Non-Current Borrowings

0.1

2.4

4.9

7.3

11.4

Total Long Term Debt

0.1

2.4

4.9

7.3

11.4

 

 

 

 

 

 

    Deferred Income Taxes, LT Liabilities

32.5

40.8

57.7

37.3

34.7

    Retirement Resrv

-

-

-

-

1.0

    Deposits for Retirement and Severance Be

-

-

-

-3.5

-

    Non-Current Fixed Benefit Liabilities

4.9

3.3

3.5

4.4

-

    Transfer to National Pension Fund

-

-

-

0.0

-

    Non-Current Prov.s

0.3

0.3

0.2

-

-

    Minority Interests

0.3

-

-

-

-

Total Liabilities

64.8

83.3

104.5

75.4

79.0

 

 

 

 

 

 

    Capital Stock

7.3

6.5

6.3

6.1

5.6

    Capital Surplus

6.1

5.6

5.7

5.6

5.2

    Asst Revalu Rsv

-

-

-

11.5

10.7

    Other Capital Surplus

-

-

-

3.7

3.5

    Voluntary Reserve

-

-

-

43.8

37.6

    Reserve-Legal

-

-

-

2.8

2.5

    Unappropriated Retained Earnings

-

-

-

7.4

5.6

    Gains on Disposal of Treasury Stock

4.1

3.8

3.8

-

-

    Gain on Valuation of Securities Availabl

79.9

107.0

182.4

108.3

101.0

    Capital Change, Equity Method

-

-

-

0.5

0.6

    G/L-Valuation of Currency Swap

-

-

-

0.0

-0.2

    Overseas Business Translation Debit

-0.1

0.2

0.0

-

-

    Treasury Stock

-4.7

-4.3

-4.4

-0.8

-0.7

    Retained Earnings

88.7

79.0

74.0

-

-

    Adj. for Other Capital Items

0.0

0.0

0.0

-

-

Total Equity

181.3

197.7

267.9

189.0

171.3

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

246.0

281.0

372.4

264.4

250.3

 

 

 

 

 

 

    S/O-Ordinary Shares

14.9

14.9

14.2

14.7

14.7

Total Common Shares Outstanding

14.9

14.9

14.2

14.7

14.7

T/S-Ordinary Shares

0.7

0.7

0.7

0.3

0.3

Deferred Revenue, Current

1.6

1.7

1.4

0.6

0.8

Accumulated Intangible Amort, Suppl.

0.7

0.6

0.6

-

-

Full-Time Employees

252

250

243

241

240

Number of Common Shareholders

-

-

4,536

4,527

3,313

LT Debt 1 yr

0.0

2.4

2.5

5.0

2.3

LT Debt 2 yrs

0.0

2.4

2.5

2.5

4.7

LT Debt 3 yrs

0.0

0.0

2.4

2.4

2.3

LT Debt 4 yrs

0.0

0.0

0.0

2.3

2.2

LT Debt 5 yrs

0.0

0.0

0.0

0.0

2.2

LT Debt thereafter

0.0

0.0

0.1

0.1

0.1

Total Long Term Debt, Supplemental

0.1

4.9

7.4

12.3

13.6

 

 

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

Restated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

KRW

KRW

KRW

KRW

KRW

Exchange Rate (Period Average)

1126.848795

1107.891393

1156.281981

1276.385219

1100.562842

Auditor

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified with Explanation

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income or Loss

4.8

7.6

9.0

4.9

4.0

    Depreciation

4.1

4.1

3.8

4.2

4.6

    Payment for Retirement Allow., ONCI

1.9

1.6

1.3

1.1

1.2

    Losses on Foreign Currency Translation

0.0

0.0

0.0

0.0

2.0

    Losses on Valt of Inventories

0.3

1.1

0.5

-

1.8

    Loss on Disposal of Property, Plant and

0.0

0.0

0.0

0.2

0.4

    Amort. of Intangibless

0.1

0.1

0.1

0.0

0.0

    Expense of Allow. for DA

0.0

0.3

-

0.4

0.8

    Loss Under Equity Method Valuation

-

-

-

-

0.3

    Rec. of Losses on Valt of Inventories

-

-

-

-1.7

-

    Impmt Loss-Fincl Asset Avail.-for-Sale

-

-

0.6

-

-

    Loss on Disposal of Intangible Assets

-

0.0

0.0

-

-

    Interest Expenses

0.8

0.9

1.0

-

-

    Corporate Taxes Expense

1.0

3.3

2.5

-

-

    Gain on Disposal of Property, Plant and

-0.3

-0.1

-0.2

-1.0

0.0

    Gains on Valuation of Equity Method Secu

-

-

-

0.0

-

    Gain-Derivatives Valuation

-

-

-

-

-1.9

    Interest Income

-0.1

-0.2

-0.1

-

-

    Dividend Income

-1.9

-2.8

-1.6

-

-

    Gains on Foreign Currency Translation

0.0

0.0

0.0

0.0

0.0

    Prov.for Restoration

-

0.1

0.2

-

-

    Rec. of Allow. for DA

-

-

-0.6

-

-

    Trade Receivables

2.8

-2.1

1.3

-0.2

-2.7

    Other Receivables

0.0

0.0

0.0

0.0

0.4

    Accrued Income

-

-

-

0.0

0.0

    Decrease or Increase in Derivative Asset

-

-

-

1.7

-

    Other Current Assets

0.0

1.2

-2.3

-

-

    Advance Payments

-

-

-

0.0

0.8

    Prepaid Expenses

-

-

-

0.0

0.0

    Inventory

4.6

-4.1

-5.7

-3.6

0.7

    Non-Current Trade Receivables

-

-

0.0

-

0.1

    Trade Payable

-2.2

1.0

2.2

-0.3

4.0

    Other Payable

-0.9

-1.0

2.4

0.4

0.8

    Advances Received

-

-

-

-0.2

0.7

    Deposits Withheld

-

-

-

0.1

0.1

    Accrued Expenses

-

-

-

-0.5

-0.3

    Accrued Inc Tax

-

-

-

-0.3

0.6

    Security Deposits

-

-

-

0.0

0.0

    Nation Pension Fnd

-

-

-

0.0

0.0

    Payment for Retirement Allow.

-0.4

-0.1

-0.3

-1.0

-1.0

    Plan Assets

-1.2

-2.1

-0.7

-

-

    Net Gain on Derivative Transaction

-

-

0.0

-

-

    Retirement Insurance

-

-

-

-0.2

-0.1

    Other Current Liabilities

-0.5

0.0

1.4

-

-

    Deferred Taxes-Liab.(1)

-

-

-

0.0

-1.7

    Deferred Taxes-Asset

-

-

-

0.4

-0.5

    VAT Withheld

-

-

-

-0.4

-

    Cash-Interest Received

0.1

0.2

0.1

-

-

    Cash-Dividend Income

1.9

2.8

1.6

-

-

    Cash-Interest Paid

-0.8

-0.9

-0.9

-

-

    Cash-Tax Paid

-1.8

-3.7

-1.5

-

-

    Adj.

-

0.0

0.0

-

-

Cash from Operating Activities

12.3

7.0

14.2

4.1

15.0

 

 

 

 

 

 

    Proceeds from Sale of Short-term Financi

0.1

-

10.5

0.0

-

    Disposal of Financial Assets Held to Mat

0.0

0.1

0.0

0.0

0.0

    Decrease in Guarantee Deposit

0.1

0.0

0.1

0.0

-

    Increase in Government Subsidy

-

0.2

-

-

-

    Proceeds from Sale of Land

-

-

-

1.3

-

    Disposal-Structure

-

-

-

-

0.0

    Disp-Machinery

-

-

-

0.0

0.6

    Disposal-Tools & Supplies

-

-

-

-

0.0

    Disposal of Property, Plant and Equipmen

0.5

0.3

0.2

-

-

    Disp-Vehicles

-

-

-

0.1

0.0

    Proceeds from Sale of Office Equipment

-

-

-

0.0

-

    Disposal of Intangible Assets

-

0.0

0.1

0.0

-

    Purchase of Fincl Asset Held to Maturity

-0.1

-0.1

0.0

-

-

    Purchase of Non-Current Fincl Instrm

-

-

0.0

-

-

    Purchase of Current Fincl Instruments

-

-0.1

-4.4

-

-6.4

    Purchase of Sec. Available-for-Sale

-0.4

0.0

-

0.0

0.0

    Increase in Guarantee Deposit

-

-0.1

0.0

-

-0.1

    Purchase of Tangibles

-4.1

-6.8

-7.6

-

-

    Purchase of Buildings

-

-

-

0.0

0.0

    Purchase of Structures

-

-

-

0.0

-0.1

    Purchase of Machinery

-

-

-

-1.1

-1.8

    Purchase of Vehicles

-

-

-

-

-0.1

    Acq-Tools/Equipmt

-

-

-

0.0

0.0

    Purchase of Office Equipment

-

-

-

0.0

-0.1

    Purchase of Construction in Progress

-

-

-

0.0

-0.9

    Purchase of Intangibless

0.0

-0.6

0.0

0.0

0.0

Cash from Investing Activities

-3.9

-7.1

-1.1

0.2

-9.0

 

 

 

 

 

 

    Increase in Current Borrowings

4.4

20.4

21.4

6.6

13.7

    Decrease in Current Borrowings

-9.6

-20.3

-19.4

-12.0

-19.7

    Stocks Issuance Cost

0.0

0.0

-

-

-

    Decs in Current Portion of LT Borrowings

-2.5

-2.6

-5.1

-2.2

-0.1

    Call Redemption of LT Borrowings

-2.4

-

-

-

-

    Cash Divedend Paid

-0.5

-0.6

-0.9

-0.7

-0.6

    Increase in Treasury Stocks

0.0

0.0

-3.5

-

-0.9

    Foreign Currency Translation Effect

-0.1

0.2

-

-

-

    Cash Inflow from LT Assets Held for Sal

0.0

-

-

-

-

Cash from Financing Activities

-10.6

-3.0

-7.5

-8.3

-7.6

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

-

-

Incs or Decs in Cash & Cash Equivalents

-2.3

-3.0

5.6

-4.0

-1.6

 

 

 

 

 

 

Cash and Cash Equivalents at Beginning

3.7

6.9

1.0

4.7

7.1

Cash and Cash Equivalents at End

1.5

3.8

6.6

0.7

5.5

    Cash Interest Paid

0.8

0.9

0.9

-

-

    Cash Taxes Paid

1.8

3.7

1.5

-

-

 

 

Financial Health 

 

Financials in: USD (mil)

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

 

Key Indicators USD (mil)

 

Quarter
Ending
30-Jun-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

26.6

-5.95%

111.3

-5.31%

9.86%

14.34%

Research & Development1 (?)

0.3

9.35%

1.2

11.53%

26.31%

14.08%

Operating Income1 (?)

1.3

-15.37%

4.1

-50.71%

-11.99%

51.34%

Income Available to Common Excl Extraord Items1 (?)

1.2

-23.17%

4.8

-35.48%

-4.72%

13.03%

Basic EPS Excl Extraord Items1 (?)

0.08

-23.17%

0.32

-38.55%

-5.27%

12.19%

Capital Expenditures2 (?)

3.2

30.19%

4.1

-43.48%

44.02%

-16.00%

Cash from Operating Activities2 (?)

0.8

-85.82%

12.3

78.22%

38.87%

-

Free Cash Flow (?)

-2.2

-

8.6

-

36.52%

-

Total Assets3 (?)

202.1

-

246.0

-18.96%

-5.20%

-5.07%

Total Liabilities3 (?)

52.1

-

64.8

-28.04%

-7.70%

-9.89%

Total Long Term Debt3 (?)

0.1

-

0.1

-96.41%

-77.17%

-64.23%

Employees3 (?)

-

-

252

0.80%

1.50%

1.23%

Total Common Shares Outstanding3 (?)

14.9

-

14.9

-0.01%

0.58%

0.00%

1-ExchangeRate: KRW to USD Average for Period

1122.022568

 

1126.848795

 

 

 

2-ExchangeRate: KRW to USD Average for Period

1103.219597

 

1126.848795

 

 

 

3-ExchangeRate: KRW to USD Period End Date

1147.202838

 

1066.400024

 

 

 

 

 

                                                                                                  


 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin (?)

14.00%

16.67%

19.65%

18.68%

15.56%

Operating Margin (?)

3.68%

7.08%

10.27%

7.16%

4.67%

Pretax Margin (?)

5.25%

9.08%

10.98%

8.61%

3.58%

Net Profit Margin (?)

4.33%

6.35%

8.56%

6.63%

4.24%

Financial Strength

Current Ratio (?)

1.86

1.47

1.42

1.56

1.39

Long Term Debt/Equity (?)

0.00

0.01

0.02

0.04

0.07

Total Debt/Equity (?)

0.05

0.09

0.08

0.12

0.17

Management Effectiveness

Return on Assets (?)

1.85%

2.25%

2.85%

2.01%

1.34%

Return on Equity (?)

2.58%

3.16%

3.97%

2.88%

1.99%

Efficiency

Receivables Turnover (?)

4.93

5.07

4.70

3.53

3.93

Inventory Turnover (?)

3.92

3.75

4.07

4.80

6.06

Asset Turnover (?)

0.43

0.36

0.33

0.30

0.32

Market Valuation USD (mil)

Enterprise Value2 (?)

68.8

.

Enterprise Value/Revenue (TTM) (?)

0.63

Price/Book (MRQ) (?)

0.39

.

Enterprise Value/EBITDA (TTM) (?)

8.48

Market Cap as of 08-Nov-20131 (?)

65.8

.

 

 

1-ExchangeRate: KRW to USD on 8-Nov-2013

1062.889897

 

 

 

2-ExchangeRate: KRW to USD on 30-Jun-2013

1147.202838

 

 

 

 

 

 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 (?)

1.86

1.47

1.42

1.56

1.39

Quick/Acid Test Ratio (?)

0.90

0.75

0.76

0.99

1.00

Working Capital1 (?)

23.0

17.3

15.9

16.9

12.4

Long Term Debt/Equity (?)

0.00

0.01

0.02

0.04

0.07

Total Debt/Equity (?)

0.05

0.09

0.08

0.12

0.17

Long Term Debt/Total Capital (?)

0.00

0.01

0.02

0.03

0.06

Total Debt/Total Capital (?)

0.05

0.09

0.07

0.11

0.15

Payout Ratio (?)

16.51%

6.76%

6.68%

16.71%

19.42%

Effective Tax Rate (?)

17.75%

30.08%

22.01%

22.95%

-18.38%

Total Capital1 (?)

190.7

216.3

289.2

212.2

200.5

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.43

0.36

0.33

0.30

0.32

Inventory Turnover (?)

3.92

3.75

4.07

4.80

6.06

Days In Inventory (?)

93.05

97.34

89.61

76.05

60.23

Receivables Turnover (?)

4.93

5.07

4.70

3.53

3.93

Days Receivables Outstanding (?)

74.00

71.95

77.60

103.47

92.79

Revenue/Employee2 (?)

466,858

460,038

440,670

337,196

342,304

Operating Income/Employee2 (?)

17,193

32,549

45,241

24,149

15,985

EBITDA/Employee2 (?)

34,521

48,410

61,438

43,243

32,937

 

 

 

 

 

 

Profitability

Gross Margin (?)

14.00%

16.67%

19.65%

18.68%

15.56%

Operating Margin (?)

3.68%

7.08%

10.27%

7.16%

4.67%

EBITDA Margin (?)

7.39%

10.52%

13.94%

12.82%

9.62%

EBIT Margin (?)

3.68%

7.08%

10.27%

7.16%

4.67%

Pretax Margin (?)

5.25%

9.08%

10.98%

8.61%

3.58%

Net Profit Margin (?)

4.33%

6.35%

8.56%

6.63%

4.24%

R&D Expense/Revenue (?)

1.04%

0.89%

0.65%

0.69%

0.60%

COGS/Revenue (?)

86.00%

83.33%

80.35%

81.32%

84.44%

SG&A Expense/Revenue (?)

9.03%

8.49%

8.75%

10.63%

10.11%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

1.85%

2.25%

2.85%

2.01%

1.34%

Return on Equity (?)

2.58%

3.16%

3.97%

2.88%

1.99%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.58

-0.03

0.47

0.21

0.71

Operating Cash Flow/Share 2 (?)

0.87

0.45

1.01

0.30

0.89

1-ExchangeRate: KRW to USD Period End Date

1066.400024

1152

1134.9

1164.475

1259.55

2-ExchangeRate: KRW to USD Average for Period

1066.400024

1152

1134.9

1164.475

1259.55

 

Current Market Multiples

Market Cap/Equity (MRQ) (?)

0.41

Enterprise Value/Equity (MRQ) (?)

0.46

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.58

UK Pound

1

Rs.101.42

Euro

1

Rs.84.70

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.