MIRA INFORM REPORT

 

 

Report Date :

09.08.2014

 

IDENTIFICATION DETAILS

 

Name :

TSRC CORPORATION

 

 

Registered Office :

18F, No.95, Sec. 2, Dun Hua S. Road, Taipei 106

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

22.11.1973

 

 

Com. Reg. No.:

3553737

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturing and sales of rubber products

 

 

No of Employees :

About 1,456 Employees (As of 2014-2-28)

 

 

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 :

Exist

 

NOTES :

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

 

 

ECGC Country Risk Classification List – June 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Taiwan

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

 

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. Taiwan's diplomatic isolation, low birth rate, and rapidly aging population are other major long-term challenges. Free trade agreements have proliferated in East Asia over the past several years, and following the landmark Economic Cooperation Framework Agreement (ECFA) signed with China in June 2010, Taiwan in July 2013 signed a free trade deal with New Zealand—Taipei’s first-ever with a country with which it does not maintain diplomatic relations—and in November inked a trade pact with Singapore. Negotiations continue on follow-on components of ECFA regarding trade in goods and a dispute resolution mechanism; a trade in services agreement is under review in the legislature. 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 overall trade surplus largely because of its surplus with China, and its foreign reserves are the world's sixth largest, behind China, Japan, Saudi Arabia, Russia, and Switzerland. 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. Taiwan since 2009 has gradually loosened rules governing Chinese investment on the island, and has also secured greater market access for its investors in the mainland. 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


Contact Points

 

Company Name:

TSRC CORPORATION

Former Name:

Taiwan Synthetic Rubber Corporation

Supplied Name:

TSRC CORPORATION

Trading Address:

18F, No.95, Sec. 2, Dun Hua S. Road, Taipei 106, Taiwan, R.O.C.

Supplied Address:

18F, 95 Sec 2, Dunhua S. Rd Taipei City 106

Telephone Number:

+886-2-3701-6000

Fax Number:

+886-2-3701-6868

Notes: The exact name and address are as above.

 

Credit Summary

 

Credit Opinion:

Business connections are permissible.

Risk Analysis:

Very good creditworthiness

 

 

Company Identification Details

 

Registered Name:

TSRC CORPORATION

Registered Address:

18F, No.95, Sec. 2, Dun Hua S. Road, Taipei 106, Taiwan, R.O.C.

Date of Foundation:

1973-11-22

Registration Number:

3553737

Registry:

Department of Commerce, Ministry of Economic Affairs, R.O.C.

Registered Capital:

NTD 9,000,000,000 (USD 297,900,000)

(As of 2014.08, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 7,863,904,560 (USD 260,295,241)

Legal Representatives:

Shaoyu Wang

Legal Form:

Joint Stock Company

Principal Activities:

Manufacturing and sales of rubber products, etc.

Staff:

About 1,456 Employees (As of 2014-2-28)

Listed at Stock Exchange:

Yes; (Public, TPE: 2103)

Date of Last Annual Return:

2014-6-12

 

History

 

Subject was incorporated on 1973-11-22 with registered number 03553737 as Joint Stock Company in Taiwan.

 

The subject has listed on Taiwan stock exchange on 1982-9-25.

 

Change of Name

Former Chinese Name

台灣合成橡膠股份有限公司

Current Chinese Name

台橡股份有限公司

 

Former English Name

Taiwan Synthetic Rubber Corporation

Current English Name

TSRC Corporation

 

 

Corporate Structure

 

Factories

 

1

Name:

Kaohsiung Factory

Address:

No.2 Singgong Rd., Dashe Dist., Kaohsiung City 815, Taiwan R.O.C.

Date of Foundation:

1977-5-30

Date of Registration:

1990-12-31

Factory Registration Number:

99662641

Factory Manager:

Shouyu Qiu

Status:

In Production

Date of Last Annual Return:

2009-9-7

Major Products:

184 Synthetic resin, plastic and rubber

Telephone Number

+886-7-351-3811

Fax Number:

+886-7-351-4705

2

Name:

Gangshan Factory

Address:

No.39, Bengong 1st Rd., Gangshan Dist., Kaohsiung City 820, Taiwan, R.O.C.

Date of Registration:

2005-3-15

Factory Registration Number:

99704681

Factory Manager:

Zhengde Li

Status:

In Production

Date of Last Annual Return:

2013-11-11

Major Products:

210 Rubber products

Telephone Number

+886-7-623-3005

Fax Number:

+886-7-622-5481

 

Major Related Companies

 

1

Name

Shen Hua Chemical Industrial Co., Ltd.

Address

No.1 Shen Hua Road, Nantong Economic & Technological Development Zone, Nantong, Jiangsu, P.R. China

Telephone Number

+86-513-8359-2662

Fax Number:

+86-513-8359-6167

2

Name

TSRC (Nantong) Industrial Ltd.

Address

No.22 TongWang Road, Nantong Economic and Technological Development Zone, Nantong, Jiangsu, P.R. China

Telephone Number

+86-513-8599-9966

Fax Number:

+86-513-8599-9999

3

Name

TSRC-UBE (Nantong) Chemical Industrial Co., Ltd.

Address

No.22 TongWang Road, Nantong Economic and Technological Development Zone, Nantong, Jiangsu, P.R. China

Telephone Number

+86-513-8599-9966

Fax Number:

+86-513-8599-9999

4

Name

LANXESS-TSRC (Nantong) Chemical Industrial Co., Ltd.

Address

3F, No.1 Shen Hua Road, Nantong Economic & Technological Development Zone, Nantong, Jiangsu, P.R. China

Telephone Number

+86-513-8505-9199

Fax Number:

+86-513-8505-9184

5

Name

DEXCO POLYMERS LP.

Address

12012 Wickchester Lane, Suite 280, Houston, TX 77079, U.S.A.

Telephone Number

+1-281-754-5800

Fax Number:

+1-281-754-5801

6

Name

INDIAN SYNTHETIC RUBBER LIMITED

Address

10th Floor, Core-2, North Tower, Scope Minar, Laxmi Nagar District Centre, Delhi 110092, India

Telephone Number

+91-11-2244-8088

Fax Number:

+91-11-2244-8088

7

Name

THAI SYNTHETIC RUBBERS COMPANY LIMITED

Address

140/9 Moo 4, Tambol Tapong, Muang Rayong District, Rayong Province 21000 Thailand

Telephone Number

+66-3892-8700

Fax Number:

+66-3892-8998

8

Name

TSRC (Shanghai) Industries Ltd.

Address

1046 Yu-Shu Road, Songjiang Zone, Shanghai, P.R.C.

Telephone Number

+86-21-5773-4333

Fax Number:

+86-21-5773-4555

9

Name

TSRC (Jinan) Industries Ltd.

Address

No.666 LinGang St., Yao Qiang Town, LiCheng Zone, JiNan City, ShanDong, P.R.C.

Telephone Number

+86-531-8874-6666

Fax Number:

+86-531-8874-7777

10

Name

Nantong Qix Storage Co., Ltd.

Address

No.111 , HeXing Road, Nantong Economic and Technological Development Zone, Nantong, Jiangsu, P.R. China

Telephone Number

+86-513- 8598-0931

Fax Number:

+86-513- 8598-0211

 

Shareholders

 

Major Shareholders

 

Name

Subscription Shares

Hao Ran Foundation

57,306,019

Weida Development Co Ltd (liberal translation)

27,100,475

Qingshanzhen Co Ltd (liberal translation)

630,196

Longda Investment Co Ltd (liberal translation)

24,050,881

Caide Chen

166

 

Shareholder Information:

 

1

Registered Name:

Hao Ran Foundation

Address:

3F., No.100, Section 3, Minsheng East Road, Songshan District, Taipei City 105, Taiwan

Tel

+886-2-8712-6399

Fax

+886-2-8712-6289

2

Registered Name:

Weida Development Co Ltd (liberal translation)

Registered Address:

12F., No.100, Sec. 3, Minsheng E. Rd., Songshan Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1983-1-25

Registration Number:

20952028

Registry:

Department of Commerce, Ministry of Economic Affairs, R.O.C

Registered Capital:

NTD 959,267,300 (USD 31,751,748)

(As of 2014.08, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 959,267,300 (USD 31,751,748)

Legal Representatives:

Meixiang Wangzeng

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2014-7-30

3

Registered Name:

Qingshanzhen Co Ltd (liberal translation)

Registered Address:

12F., No.100, Sec. 3, Minsheng E. Rd., Songshan Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1989-11-4

Registration Number:

23587215

Registry:

Taipei City Government

Registered Capital:

NTD 52,550,000 (USD 1,739,405)

(As of 2014.08, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 52,550,000 (USD 1,739,405)

Legal Representatives:

Zhengxiong Kang

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2014-3-3

4

Registered Name:

Longda Investment Co Ltd (liberal translation)

Registered Address:

12F., No.100, Sec. 3, Minsheng E. Rd., Songshan Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1991-12-5

Registration Number:

86381773

Registry:

Taipei City Government

Registered Capital:

NTD 62,680,000 (USD 2,074,708)

(As of 2014.08, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 62,680,000 (USD 2,074,708)

Legal Representatives:

Jinlong Huang

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2014-3-5

 

Management Information

 

Core Management

 

Directors

1

Name

Shaoyu Wang

Position

Board Chairman

2

Name

Qi Yin

Position

Director

3

Name

Ziwei Li

Position

Director

4

Name

Liang Zhang

Position

Director

5

Name

Jinshan Jiang

Position

Director

6

Name

Runkang Lu

Position

Director

7

Name

Dazhi Zheng

Position

Director

8

Name

Yongzhen Hong

Position

Independent Director

9

Name

Dingkai Wu

Position

Independent Director

10

Name

Jinhu Xie

Position

Supervisor

11

Name

Caide Chen

Position

Supervisor

12

Name

Weihua Tu

Position

Manager

Date of Appointment

2005-6-22

 

Personnel Structure

 

Total Employees

About 1,456 Employees (As of 2014-2-28)

 

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

18F, No.95, Sec. 2, Dun Hua S. Road, Taipei 106, Taiwan, R.O.C.

 

Production Information

 

l         The subject is a manufacturer of rubber products, etc.

l         Subject has two factories in Kaohsiung City, Taiwan for production.

l         It is introduced that subject has obtained ISO 9001 and ISO 14001 certifications.

l         It is introduced that the annual production capacity of two factories in Taiwan is about 210,000 tons per year.

 

Purchase Information

 

l         The registered activities of subject:

Business Code

Details

C801060

Manufacturing of synthetic rubber.

C804020

Manufacturing of industrial rubber products.

C804990

Manufacturing of other rubber products.

D101040

Power generating industry no belonging to the public.

D401010

Heat supply industry.

F401010

International trading business.

ZZ99999

Besides licensed business, all other business items those are not banned or restricted.

 

l         Subject purchases raw materials and etc both at home and abroad.

l         It is introduced that subject imports some technologies and skills from Japan, Russia, Germany and etc.

 

Sales Information

 

l         The subject is mainly engaged in sales of rubber products, etc.

l         It is introduced that subject’s major products are synthetic rubber, applied polymers, innovate products and etc.

l         It is introduced that subject’s selling territory includes Asia, Europe, America, Africa, Australia and etc.

l         It is introduced that subject’s major customers are manufacturers of daily supplies, footwear, automobiles and etc.

l         It is introduced that subject’s products are applied to manufacturing of tyre, shoes, kitchenware, toys and etc.

l         Subject has cooperates with many companies, such as “UBE”, “Marubeni Corporation”, “Indian Oil Corporation Ltd.”, “Lanxess”, “SIBUR” and etc.

 

Import and export right:

 

Import right

Yes

Export right

Yes

 

 

Settlements

 

Purchase

 

1.       Domestic Purchase

Products

Raw materials and etc

Payment Terms

COD, CBD and etc

 

2.       Import

Products

Raw materials and etc

Payment Terms

CBD and etc

 

Sales

 

1.       Domestic Markets

Product

Rubber products, etc.

Selling Terms

COD, CBD and etc

 

2.       Export

Product

Rubber products, etc.

Selling Terms

CBD and etc

 

Balance Sheet

Unit: NTD/000

Date

2012-12-31*

2011-12-31*

Assets

 

 

        Current Assets

 

 

          Cash and cash equivalents

605,301.00

1,432,954.00

          Financial assets measured at fair value through profit or loss - current

0.00

0.00

          Available-for-sale financial assets - current

0.00

0.00

          Notes receivable - net

1,071.00

8,138.00

          Accounts receivable - net

2,095,984.00

2,876,356.00

          Accounts receivable - related parties - net

12,695.00

96,796.00

          Other financial assets - current

203,352.00

135,959.00

          Inventories

2,210,612.00

2,308,278.00

          Other current assets

128,364.00

111,867.00

            Current assets

5,257,379.00

6,970,348.00

        Funds and Investments

 

 

          Financial assets carried at cost - non current

839,317.00

1,083,390.00

            Equity investments under equity method

10,839,947.00

10,517,943.00

            Prepayments for long-term investments

0.00

0.00

          Investments

10,839,947.00

10,517,943.00

          Other financial assets - non current

5,332.00

4,258.00

            Funds and long-term investments

11,684,596.00

11,605,591.00

        Fixed Assets

 

 

        Cost

 

 

          Land

286,262.00

286,262.00

          Land improvements

54,204.00

54,204.00

          Buildings and structures

1,125,157.00

1,095,607.00

          Machinery and equipment

7,081,859.00

6,590,357.00

          Transportation equipment

0.00

0.00

          Office equipment

62,556.00

63,543.00

          Leased assets

94,596.00

94,596.00

          Revaluation increment

434,304.00

434,913.00

          Cost and revaluation increment

9,138,938.00

8,619,482.00

          Accumulated depreciation

-7,205,866.00

-7,053,669.00

          Construction in process and prepayment for equipments

326,988.00

521,794.00

            Fixed assets

2,260,060.00

2,087,607.00

        Intangible Assets

 

 

          Computer software cost

79,012.00

45,024.00

          Deferred pension cost

21,133.00

26,418.00

            Intangible assets

100,145.00

71,442.00

        OtherAssets

 

 

            Rental assets

1,766,119.00

1,780,844.00

          Idled assets

120,221.00

120,221.00

            Other assets

1,886,340.00

1,901,065.00

            Assets

21,188,520.00

22,636,053.00

        Liabilities and Stockholders' Equity

 

 

        Liabilities

 

 

        Current Liabilities

 

 

          Short-term borrowings

2,017,077.00

1,141,667.00

          Short-term notes and bills payable

349,441.00

249,601.00

          Accounts payable

715,982.00

1,222,069.00

          Income tax payable

370,073.00

442,430.00

          Long-term liabilities - current portion

0.00

100,000.00

          Other current liabilities

654,069.00

800,147.00

            Current liabilities

4,106,642.00

3,955,914.00

        Long term Liabilities

 

 

          Long-term borrowings

0.00

0.00

            Long-term liabilities

0.00

0.00

        Reserves

 

 

          Reserve for land revaluation increment tax

56,683.00

56,683.00

            Reserves

56,683.00

56,683.00

        Other Liabilities

 

 

          Pension reserve / accrued pension liability

181,245.00

143,648.00

          Guarantee deposits received

17,786.00

17,704.00

          Deferred income tax liabilities

826,829.00

1,124,831.00

          Other liabilities - other

189,567.00

169,823.00

            Other liabilities

1,215,427.00

1,456,006.00

            Liabilities

5,378,752.00

5,468,603.00

        Stockholders' Equity

 

 

        Capital

 

 

          Common stock

7,863,904.00

7,149,004.00

        Capital Surplus

 

 

          Capital surplus - additional paid-in capital

849.00

849.00

          Capital surplus - other

68,154.00

68,154.00

            Capital surplus

69,003.00

69,003.00

        Retained Earnings

 

 

          Legal reserve

3,097,705.00

2,523,529.00

          Unappropriated retained earnings

4,171,894.00

6,461,223.00

            Retained earnings

7,269,599.00

8,984,752.00

        Stockholders' Equity and Other adjustmen

 

 

          Cumulative translation adjustments

688,778.00

1,002,365.00

          Net loss not recognized as pension cost

-88,782.00

-44,940.00

          Unrealized gains (losses) on financial instruments

0.00

0.00

          Unrealized Revaluation Increment

7,266.00

7,266.00

            Equity adjustments

607,262.00

964,691.00

          Stockholdersˉ equity

15,809,768.00

(USD 523,303,320.80)

17,167,450.00

(USD 568,242,595.00)

          Number of treasury stock acquired by the company and subsidiaries (unit: share)

0.00

0.00

          

0.00

0.00

 

Unit: NTD/000

Date

2013-12-31#

 Assets

 

   Current assets

 

    Cash and cash equivalents

 

     Cash on hand

4,994,973

     Total cash and cash equivalents

4,994,973

    Notes receivable, net

 

     Notes receivable

807,638

     Notes receivable, net

807,638

    Accounts receivable, net

 

     Accounts receivable

3,087,887

     Accounts receivable, net

3,087,887

    Other receivables

 

     Other receivables, net

130,251

    Current tax assets

 

     Total current tax assets

116,685

    Inventories

 

     Inventories, manufacturing business

 

      Finished goods

5,633,218

      Inventories, manufacturing business, net

5,633,218

     Total inventories

5,633,218

    Other current assets

 

     Other current assets, others

525,035

     Total other current assets

525,035

    Total current assets

15,295,687

   Non-current assets

 

    Non-current available-for-sale financial assets

 

     Non-current available-for-sale financial assets

1,005,832

     Non-current available-for-sale financial assets, net

1,005,832

    Investments accounted for using equity method

 

     Investments accounted for using equity method, net

1,779,228

    Property, plant and equipment

 

     Total property, plant and equipment

10,255,107

    Investment property, net

 

     Investment property, net

1,669,950

    Intangible assets

 

     Total intangible assets

2,506,846

    Deferred tax assets

267,510

    Other non-current assets

 

     Total other non-current assets

592,204

    Total non-current assets

18,076,677

   Total assets

33,372,364

  Liabilities

 

   Current liabilities

 

    Short-term borrowings

 

     Total short-term borrowings

5,805,694

    Short-term notes and bills payable

 

     Total short-term notes and bills payable

798,856

    Accounts payable

 

     Total accounts payable

1,527,291

    Accounts payable to related parties

 

     Total accounts payable to related parties

0

    Other payables

 

     Total other payables

1,075,144

    Current tax liabilities

128,352

    Other current liabilities

 

     Long-term liabilities, current portion

 

      Long-term borrowings, current portion

1,200,944

      Total long-term liabilities, current portion

1,200,944

     Other current liabilities, others

183,312

     Total other current liabilities

1,384,256

    Total current liabilities

10,719,593

   Non-current liabilities

 

    Long-term borrowings

 

     Total long-term borrowings

3,653,931

    Deferred tax liabilities

 

     Total deferred tax liabilities

903,655

    Other non-current liabilities

 

     Total other non-current liabilities

540,220

    Total non-current liabilities

5,097,806

   Total liabilities

15,817,399

  Equity

 

   Equity attributable to owners of parent

 

    Share capital

 

     Ordinary share

7,863,904

     Total capital stock

7,863,904

    Capital surplus

 

     Capital surplus, additional paid-in capital

 

      Capital surplus, additional paid-in capital arising from ordinary share

849

      Total capital surplus, additional paid-in capital

849

     Total capital surplus

849

    Retained earnings

 

     Legal reserve

3,355,130

     Unappropriated retained earnings (accumulated deficit)

 

      Accumulated profit and loss

3,180,995

      Total unappropriated retained earnings (accumulated deficit)

3,180,995

     Total retained earnings

6,536,125

    Other equity interest

 

     Exchange differences on translation of foreign financial statements

 

      Exchange differences on translation of foreign financial statements, subsidiaries accounted for using equity method

1,064,983

      Total exchange differences on translation of foreign financial statements

1,064,983

     Unrealized gains (losses) on available-for-sale financial assets

 

      Unrealized gains (losses) on available-for-sale financial assets, parent

109,336

      Unrealized gains (losses) on available-for-sale financial assets, subsidiaries accounted for using equity method

0

      Unrealized gains (losses) on available-for-sale financial assets, associates and joint ventures accounted for using equity method

0

      Total unrealized gains (losses) on available-for-sale financial assets

109,336

     Equity related to non-current assets classified as held for sale

 

      Equity related to non-current assets classified as held for sale, parent

0

      Equity related to non-current assets classified as held for sale, subsidiaries accounted for using equity method

0

      Equity related to non-current assets classified as held for sale, associates and joint ventures accounted for using equity method

0

      Total equity related to non-current assets classified as held for sale

0

     Total other equity interest

1,174,319

    Treasury shares

0

    Total equity attributable to owners of parent

15,575,197

   Non-controlling interests

1,979,768

   Total equity

17,554,965

(USD 581,069,342)

   Equivalent issue shares of advance receipts for ordinary share

0

   Number of shares in entity held by entity and by its subsidiaries

0

(As of 2014.08, 1 NTD = 0.0331 USD)

Profit and Loss Account

Unit: NTD/000

Date

2012*

2011*

Sales

17,075,794.00

(USD 565,208,781.40)

20,629,837.00

(USD 682,847,604.70)

          Sales returns

13,436.00

4,173.00

          Sales discounts and allowances

5,922.00

13,506.00

          Sales

17,056,436.00

20,612,158.00

          Operating income

17,056,436.00

20,612,158.00

          Operating costs

14,744,081.00

16,093,130.00

          Gross profit (loss) from operations

2,312,355.00

4,519,028.00

          Selling expense

401,336.00

454,869.00

          General and administrative expenses

433,339.00

476,823.00

          Research and development expenses

260,554.00

255,519.00

          Operating expenses

1,095,229.00

1,187,211.00

          Operating income (loss)

1,217,126.00

3,331,817.00

        Non-Operating Income

 

 

          Interest income

4,873.00

7,077.00

          Income from long-term equity investments under the equity method

1,345,179.00

3,525,251.00

          Dividends

41,445.00

100,574.00

          Investment income

1,386,624.00

3,625,825.00

          Gains on sale of investments

0.00

7,962.00

          Foreign exchange gains

0.00

40,167.00

          Rent income

74,209.00

72,579.00

          Reversal of impairment loss on assets

0.00

0.00

          Revaluation gain on financial assets

0.00

0.00

          Miscellaneous income

225,604.00

139,013.00

          Non-operating revenues and gains

1,691,310.00

3,892,623.00

        Non-Operating Expenses

 

 

          Interest expense

29,577.00

19,411.00

          Loss on disposal of fixed assets

292.00

781.00

          Loss on sale of investments

9,862.00

0.00

          Foreign exchange losses

2,699.00

0.00

          Impairment loss on assets

0.00

0.00

          Miscellaneous disbursements

119,510.00

168,947.00

          Non-operating expenses and losses

161,940.00

189,139.00

          Income from continuing operations before income tax

2,746,496.00

7,035,301.00

          Income tax expense (benefit)

172,247.00

1,288,622.00

          Income from continuing operations

2,574,249.00

5,746,679.00

          Cumulative effect of changes in accounting principle

0.00

-4,914.00

          Net income (loss)

2,574,249.00

5,741,765.00

        Primary Earnings per Share

 

 

          Primary earnings per share

3.27

7.30

        Diluted earnings per share

 

 

          Diluted earnings per share

3.27

7.29

 

Unit: NTD/000

Date

2013#

Operating revenue

 

   Total operating revenue

34,422,999

(USD 1,139,401,267)

  Operating costs

 

   Total operating costs

30,155,898

  Gross profit (loss) from operations

4,267,101

  Gross profit (loss) from operations

4,267,101

  Operating expenses

 

   Selling expenses

 

    Total selling expenses

1,033,162

   Administrative expenses

 

    Total administrative expenses

904,716

   Research and development expenses

 

    Other expenses

389,147

    Total research and development expenses

389,147

   Total operating expenses

2,327,025

  Net other income (expenses)

 

   Net other income (expenses)

124,856

  Net operating income (loss)

2,064,932

  Non-operating income and expenses

 

   Other income

 

    Interest income

 

     Other interest income

97,576

     Total interest income

97,576

    Total other income

97,576

   Other gains and losses

 

    Other gains and losses, net

278,235

   Finance costs

 

    Finance costs, net

184,832

   Share of profit (loss) of associates and joint ventures accounted for using equity method

 

    Share of loss of associates and joint ventures accounted for using equity method

153,909

    Share of profit (loss) of associates and joint ventures accounted for using equity method, net

-153,909

   Total non-operating income and expenses

37,070

  Profit (loss) from continuing operations before tax

2,102,002

  Tax expense (income)

 

   Total tax expense (income)

386,520

  Profit (loss) from continuing operations

1,715,482

  Profit (loss)

1,715,482

  Other comprehensive income

 

   Exchange differences on translation

408,615

   Unrealised gains (losses) on valuation of available-for-sale financial assets

111,224

   Actuarial gains (losses) on defined benefit plans

2,222

   Income tax related to components of other comprehensive income

0

   Other comprehensive income, net

522,061

  Total comprehensive income

2,237,543

  Profit (loss), attributable to:

 

   Profit (loss), attributable to owners of parent

1,495,011

   Profit (loss), attributable to non-controlling interests

220,471

  Comprehensive income attributable to:

 

   Comprehensive income, attributable to owners of parent

1,984,662

   Comprehensive income, attributable to non-controlling interests

252,881

  Basic earnings per share

 

   Basic earnings (loss) per share from continuing operations

1.90

   Total basic earnings per share

1.90

(As of 2014.08, 1 NTD = 0.0331 USD)

 

Cash Flows

Unit: NTD/000

Date

2012*

2011*

Cash Flows from Operating Activities - Indirect Method

 

 

 Net Income (Loss)

2,574,249.00

5,741,765.00

 Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities

 

 

 Depreciation Expense

227,094.00

202,119.00

 Amortization Expense

19,925.00

11,044.00

 Provision (Reversal of Provision) for Bad Debts Losses

0.00

-14,509.00

 Loss (Gain) on Decline (Recovery) in Market Value, Scrap and Obsolescence of Inventories

-654.00

-1,377.00

 Investment Loss (Income) Recognized under Equity Method

-1,345,179.00

-3,525,251.00

 Cash Dividends Received from Investments Accounted for under Equity Method

1,410,094.00

23,333.00

 Loss (Gain) on Disposal of Property, Plan and Equipment

292.00

781.00

 Loss (Gain) on Disposal of Investments

9,862.00

-7,962.00

 Unrealized Revaluation Loss (Gain) on Financial Assets and Liabilities

0.00

0.00

 Impairment Loss on Non-Financial Assets

0.00

0.00

 Loss (Gain) on Deferred Income Tax

-295,931.00

714,901.00

 Other Adjustments to Reconcile Net Income

-33,957.00

-36,977.00

 Changes in Operating Assets and Liabilities

 

 

 Decrease (Increase) in Financial Assets Held for Trading

0.00

0.00

 Decrease (Increase) in Notes Receivable

7,067.00

6,894.00

 Decrease (Increase) in Accounts Receivable

780,372.00

-869,435.00

 Decrease (Increase) in Accounts Receivable - Related Parties

84,101.00

-72,984.00

 Decrease (Increase) in Inventories

98,320.00

-554,325.00

 Decrease (Increase) in Prepaid Expenses

-18,568.00

24,794.00

 Decrease (Increase) in Other Financial Assets

-67,393.00

-8,644.00

 Decrease (Increase) in Deferred Tax Assets

0.00

0.00

 Increase (Decrease) in Accounts Payable

-506,087.00

268,436.00

 Increase (Decrease) in Income Tax Payable

-72,357.00

222,332.00

 Increase (Decrease) in Accrued Expenses

-227,980.00

229,669.00

 Increase (Decrease) in Deferred Tax Liabilities

0.00

0.00

 Increase (Decrease) in Accrued Pension Liabilities

-960.00

2,805.00

 Increase (Decrease) in Other Operating Liabilities

42,406.00

16,541.00

Net Cash Provided by (Used in) Operating Activities

2,684,716.00

2,373,950.00

Cash Flows from Investing Activities

 

 

 Acquisition of Available-for-sale Financial Assets

-487,169.00

-890,000.00

 Proceeds from Disposal of Available-for-sale Financial Assets

497,419.00

973,761.00

 Proceeds from Disposal of Financial Assets Carried at Cost

223,961.00

0.00

 Capital Reduction of Financial Assets Carried at Cost

0.00

144,000.00

 Acquisition of Investments Accounted for by Equity Method

-720,000.00

0.00

 Proceeds from Disposal of Investments Accounted for by Equity Method

0.00

0.00

 Proceeds from Capital Reduction of Investments Accounted for under Equity Method

19,494.00

0.00

 Purchase of Property, Plant and Equipment

-345,025.00

-581,806.00

 Proceeds from Disposal of Property, Plant and Equipment

45.00

11,340.00

 Purchase of Intangible Assets

0.00

-1,472.00

 Decrease (Increase) in Other Financial Assets

-1,074.00

-913.00

 Net Cash Provided by (Used in) Investing Activities

-812,349.00

-345,090.00

Cash Flows from Financing Activities

 

 

 Increase (Decrease) in Short-term Loans

875,410.00

180,277.00

 Increase (Decrease) in Short-term Notes and Bills Payable

99,840.00

249,601.00

 Repayments of Bonds

0.00

0.00

 Proceeds from Long-term Debt

-100,000.00

-250,000.00

 Increase (Decrease) in Guarantee Deposits Received

82.00

485.00

 Increase (Decrease) in Lease Payable

-6,200.00

-6,423.00

 Cash Dividends Paid

-3,569,152.00

-2,274,067.00

 Other Financing Activities

0.00

0.00

 Net Cash Provided by (Used in) Financing Activities

-2,700,020.00

-2,100,127.00

Effect of Exchange Rate Changes

0.00

0.00

Net Increase (Decrease) in Cash and Cash Equivalents

-827,653.00

-71,267.00

Cash and Cash Equivalents, Beginning of year

1,432,954.00

1,504,221.00

Cash and Cash Equivalents, End of year

605,301.00

1,432,954.00

Supplemental Cash Flow Information

 

 

 Interest Paid

29,280.00

18,651.00

 Interest Paid- Excluding Capitalized Interest

29,280.00

18,651.00

 Income Tax Paid

452,716.00

351,496.00

Non-cash Investing and Financing Activities

 

 

 Current Portion of Long-term Liabilities

0.00

100,000.00

 Acquisition of Leased Assets

0.00

0.00

 Property, Plan and Equipment Transferred to Rental Assets

0.00

0.00

 Property, Plan and Equipment Transferred to Deferred Charges

53,913.00

51,763.00

 Other Assets Transferred to Investments

0.00

0.00

 Idled Assets Transferred to Rental Assets

0.00

0.00

 Inventories Transferred to Property, Plan and Equipment

0.00

9,915.00

 Receivable from Disposal of Long-term Investments under Equity Method

0.00

0.00

 Unrealized Valuation Gains or Losses on Financial Instruments

0.00

-5,980.00

 Cumulative Translation Adjustments

313,587.00

-744,462.00

 Capital Surplus to Offset Accumulated Deficits

0.00

0.00

 Long-term Investments under Equity Method Reclassified as Financial Assets Measured at Cost

0.00

0.00

 Long-term Investments under Equity Method Transferred to Long-term Investments Classified Held for Sale

0.00

0.00

Investing Activities Affecting Both Cash and Non-cash Items

 

 

 Cash Paid for Acquisition of Property, Plant and Equipment

 

 

 Increase in Property, Plant and Equipment

421,655.00

555,286.00

 Increase (Decrease) in Payable for Equipment Purchased

-76,630.00

26,520.00

 Cash Paid for Acquisition of Property, Plant and Equipment

345,025.00

581,806.00

Unit: NTD/000

Date

2013#

Cash flows from (used in) operating activities, indirect method

 

   Profit (loss) from continuing operations before tax

2,102,002

   Profit (loss) before tax

2,102,002

   Adjustments

 

    Adjustments to reconcile profit (loss)

 

     Depreciation expense

910,846

     Amortization expense

188,665

     Provision (reversal of provision) for bad debt expense

0

     Interest expense

184,832

     Interest income

-97,576

     Dividend income

-41,267

     Share of loss (profit) of associates and joint ventures accounted for using equity method

153,909

     Loss (gain) on disposal of property, plan and equipment

-54

     Loss (gain) on disposal of investments

0

     Other adjustments to reconcile profit (loss)

12,111

     Total adjustments to reconcile profit (loss)

1,311,466

    Changes in operating assets and liabilities

 

     Changes in operating assets

 

      Decrease (increase) in notes receivable

600,745

      Decrease (increase) in notes receivable due from related parties

1,206,227

      Decrease (increase) in accounts receivable due from related parties

156,050

      Decrease (increase) in inventories

470,960

      Decrease (increase) in other current assets

-61,697

      Total changes in operating assets

2,372,285

     Changes in operating liabilities

 

      Increase (decrease) in accounts payable

-156,485

      Increase (decrease) in accounts payable to related parties

-58,134

      Increase (decrease) in other current liabilities

-8,613

      Increase (decrease) in accrued pension liabilities

-12,145

      Increase (decrease) in other operating liabilities

-136,725

      Total changes in operating liabilities

-372,102

     Total changes in operating assets and liabilities

2,000,183

    Total adjustments

3,311,649

   Cash inflow (outflow) generated from operations

5,413,651

   Interest received

82,849

   Interest paid

-180,197

   Income taxes refund (paid)

-1,115,796

  Net cash flows from (used in) operating activities

4,200,507

  Cash flows from (used in) investing activities

 

   Proceeds from capital reduction of financial assets at fair value through other comprehensive income

0

   Acquisition of financial assets at amortised cost

0

   Proceeds from disposal of financial assets at amortised cost

0

   Acquisition of investments accounted for using equity method

0

   Proceeds from capital reduction of investments accounted for using equity method

0

   Acquisition of property, plant and equipment

-922,538

   Proceeds from disposal of property, plant and equipment

2,228

   Acquisition of intangible assets

-248

   Decrease in other non-current assets

22,816

   Dividends received

41,267

   Net cash flows from (used in) investing activities

-856,475

  Cash flows from (used in) financing activities

 

   Increase in short-term loans

-388,485

   Increase in short-term notes and bills payable

449,415

   Proceeds from long-term debt

689,026

   Repayments of long-term debt

-1,593,408

   Decrease in other non-current liabilities

-5,811

   Cash dividends paid

-2,621,308

   Net cash flows from (used in) financing activities

-3,470,571

  Effect of exchange rate changes on cash and cash equivalents

-25,651

  Net increase (decrease) in cash and cash equivalents

-152,190

  Cash and cash equivalents at beginning of period

5,147,163

  Cash and cash equivalents at end of period

4,994,973

   Cash and cash equivalents reported in the statement of financial position

4,994,973

   Other items qualifying for cash and cash equivalents under the definition of IAS 7

0

 

Note:

(*) Figures are based on the Taiwan generally accepted accounting principle.

(#) Figures are based on the IFRSs Accounting System.

 

Bankers

 

Subject declined to disclose its bank details; from other source we could not obtain the relevant information, either.

 

Public Record

 

Mortgage

 

No chattel mortgage record of subject has been found within the recent 3 months.

 

Lawsuit

 

Trial Number:

2007,Beilaojian,22

Date of Trial:

2007-5-10

Reason:

Payment for retirement pension

Claimant:

Not stated

Defendant:

TSRC CORPORATION

 

Special Note

 

Interview Details

 

Department

Sales Department

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 61.55

UK Pound

1

Rs. 103.50

Euro

1

Rs. 82.41

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

DPT

 

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.