MIRA INFORM REPORT

 

 

Report Date :

11.02.2014

 

IDENTIFICATION DETAILS

 

Name :

TAEWOONG CO., LTD.

 

 

Registered Office :

1462-1, Songjeong-Dong, Gangseo-Gu Busan, 618817

 

 

Country :

South Korea

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

19.06.1987

 

 

Legal Form :

Public Independent

 

 

Line of Business :

Subject engaged in the manufacture of forging parts for heavy industries.

 

 

No. of Employees :

267

 

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 :

Slow but correct

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 and address

Top of Form

Taewoong Co., Ltd.

                                                                                                                                                 

 

1462-1, Songjeong-Dong, Gangseo-Gu

 

 

Busan, 618817

Korea, Republic of

 

 

Tel:

82-51-3295000

Fax:

82-51-3295001

 

www.taewoong.com

 

Employees:

267

Company Type:

Public Independent

Traded:

KOSDAQ:

044490

Incorporation Date:

19-Jun-1987

Auditor:

Deloitte & Touche LLP

Financials in:

 USD (mil)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

South Korean Won

Annual Sales:

374.1  1

Net Income:

7.4

Total Assets:

622.9  2

Market Value:

352.9

 

(09-Aug-2013)

 

 

Other address

 

67, Noksansandan 27-Ro, Gangseo-Gu Busan, South Korea

 

Business Description

 

 

TAEWOONG CO.,LTD is a Korea-based company engaged in the manufacture of forging parts for heavy industries. The Company produces five categories of products: including piston rods, piston crowns, connecting rods, cylinder covers, propeller shafts, cross heads and others; products for wind power plants, including main shafts, tower flanges, bearings and others; products for nuclear power plants, including inner webs, outer rings and others; products for industrial plants, including casting molds, main cylinders, crane wheels, forged rings, kiln tires, rollers, round bars and other, as well as products for industrial machineries, including shafts, gears, wheels, tire rings and others. The Company distributes its products within domestic market and to overseas markets. For the three months ended 31 March 2013, Taewoong Co., Ltd. revenues decreased 43% to W78.2B. Net income increased 74% to W3.58B. Revenues reflect Denmark segment decrease of 53% to W20.04B, United States segment decrease of 69% to W7.29B. Net income reflects Distribution Expense decrease of 37% to W3.51B (expense), Loss on Foreign Currency Transaction decrease of 80% to W199.5M (expense).

          

Industry                                                                                                                                      

 

Industry

Metal Products Manufacturing

ANZSIC 2006:

2210 - Iron and Steel Forging

ISIC Rev 4:

2591 - Forging, pressing, stamping and roll-forming of metal; powder metallurgy

NACE Rev 2:

2550 - Forging, pressing, stamping and roll-forming of metal; powder metallurgy

NAICS 2012:

332111 - Iron and Steel Forging

UK SIC 2007:

2550 - Forging, pressing, stamping and roll-forming of metal; powder metallurgy

US SIC 1987:

3462 - Iron and Steel Forgings

                      

Key Executives           

 

Name

Title

Yong Do Huh

Chairman of the Board, Chief Executive Officer

Seung Sik Choi

President, Director

Tae Su Kim

Internal Auditor

Gang Gyu Moon

Managing Director

Sun Geun Jung

Non-Executive Independent Director

 

Significant Developments                                                                    

 

Topic

#*

Most Recent Headline

Date

General Products

1

Taewoong Co., Ltd. to Invest KRW 450 Billion in New Facilities

4-Mar-2013

Equity Financing / Related

1

Taewoong Co., Ltd. Announces Conversion of Fourth Bonds with Warrants into Shares

9-Jul-2013

      

Financial Summary                                                                                                                       

 

As of 31-Mar-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

2.24

3.16

Quick Ratio (MRQ)

1.55

1.74

Debt to Equity (MRQ)

0.27

0.29

Sales 5 Year Growth

3.33

6.76

Net Profit Margin (TTM) %

2.70

8.43

Return on Assets (TTM) %

1.36

7.34

Return on Equity (TTM) %

2.12

12.34

 

 

  Stock Snapshot                                  

 

Traded: KOSDAQ: 044490

As of 9-Aug-2013

   Financials in: KRW

Recent Price

22,050.00

 

EPS

487.14

52 Week High

26,850.00

 

Price/Sales

0.93

52 Week Low

17,200.00

 

Price/Earnings

39.56

Avg. Volume (mil)

0.08

 

Price/Book

0.79

Market Value (mil)

392,634.10

 

Beta

1.05

 

Price % Change

Rel S&P 500%

4 Week

7.30%

6.69%

13 Week

-14.37%

-11.46%

52 Week

14.25%

17.89%

Year to Date

7.04%

13.67%

 

 

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
1462-1, Songjeong-Dong, Gangseo-Gu
Busan, 618817
Korea, Republic of

 

Tel:

82-51-3295000

Fax:

82-51-3295001

 

www.taewoong.com

Quote Symbol - Exchange

044490 - KOSDAQ

Sales KRW(mil):

421,515.8

Assets KRW(mil):

664,287.3

Employees:

267

Fiscal Year End:

31-Dec-2012

 

Industry:

Miscellaneous Fabricated Products

Incorporation Date:

19-Jun-1987

Company Type:

Public Independent

Quoted Status:

Quoted

 

Chairman of the Board, Chief Executive Officer:

Yong Do Huh

 

 

 

Industry Codes

 

ANZSIC 2006 Codes:

2210

-

Iron and Steel Forging

2299

-

Other Fabricated Metal Product Manufacturing Not Elsewhere Classified

2319

-

Other Motor Vehicle Parts Manufacturing

2463

-

Machine Tool and Parts Manufacturing

231

-

Motor Vehicle and Motor Vehicle Part Manufacturing

2499

-

Other Machinery and Equipment Manufacturing Not Elsewhere Classified

 

ISIC Rev 4 Codes:

2591

-

Forging, pressing, stamping and roll-forming of metal; powder metallurgy

2599

-

Manufacture of other fabricated metal products n.e.c.

2593

-

Manufacture of cutlery, hand tools and general hardware

293

-

Manufacture of parts and accessories for motor vehicles

2930

-

Manufacture of parts and accessories for motor vehicles

2814

-

Manufacture of bearings, gears, gearing and driving elements

 

NACE Rev 2 Codes:

2550

-

Forging, pressing, stamping and roll-forming of metal; powder metallurgy

293

-

Manufacture of parts and accessories for motor vehicles

2599

-

Manufacture of other fabricated metal products n.e.c.

2815

-

Manufacture of bearings, gears, gearing and driving elements

2932

-

Manufacture of other parts and accessories for motor vehicles

2573

-

Manufacture of tools

 

NAICS 2012 Codes:

332111

-

Iron and Steel Forging

333514

-

Special Die and Tool, Die Set, Jig, and Fixture Manufacturing

332991

-

Ball and Roller Bearing Manufacturing

333612

-

Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing

336310

-

Motor Vehicle Gasoline Engine and Engine Parts Manufacturing

332999

-

All Other Miscellaneous Fabricated Metal Product Manufacturing

 

US SIC 1987:

3462

-

Iron and Steel Forgings

3499

-

Fabricated Metal Products, Not Elsewhere Classified

3566

-

Speed Changers, Industrial High-Speed Drives, and Gears

3714

-

Motor Vehicle Parts and Accessories

3562

-

Ball and Roller Bearings

3544

-

Special Dies and Tools, Die Sets, Jigs and Fixtures, and Industrial Molds

3592

-

Carburetors, Pistons, Piston Rings, and Valves

 

UK SIC 2007:

2550

-

Forging, pressing, stamping and roll-forming of metal; powder metallurgy

2932

-

Manufacture of other parts and accessories for motor vehicles

2599

-

Manufacture of other fabricated metal products n.e.c.

293

-

Manufacture of parts and accessories for motor vehicles

2815

-

Manufacture of bearings, gears, gearing and driving elements

2573

-

Manufacture of tools

 

 

Business Description

TAEWOONG CO.,LTD is a Korea-based company engaged in the manufacture of forging parts for heavy industries. The Company produces five categories of products: including piston rods, piston crowns, connecting rods, cylinder covers, propeller shafts, cross heads and others; products for wind power plants, including main shafts, tower flanges, bearings and others; products for nuclear power plants, including inner webs, outer rings and others; products for industrial plants, including casting molds, main cylinders, crane wheels, forged rings, kiln tires, rollers, round bars and other, as well as products for industrial machineries, including shafts, gears, wheels, tire rings and others. The Company distributes its products within domestic market and to overseas markets. For the three months ended 31 March 2013, Taewoong Co., Ltd. revenues decreased 43% to W78.2B. Net income increased 74% to W3.58B. Revenues reflect Denmark segment decrease of 53% to W20.04B, United States segment decrease of 69% to W7.29B. Net income reflects Distribution Expense decrease of 37% to W3.51B (expense), Loss on Foreign Currency Transaction decrease of 80% to W199.5M (expense).

 

More Business Descriptions

Metal forging

 

Forging and Stamping

 

 

 

 

 

 

Financial Data

Financials in:

KRW(mil)

 

Revenue:

421,515.8

Net Income:

8,304.5

Assets:

664,287.3

Long Term Debt:

7,710.4

 

Total Liabilities:

200,382.4

 

Working Capital:

243.5

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

-12.3%

-46.1%

-12.1%

 

Market Data

Quote Symbol:

044490

Exchange:

KOSDAQ

Currency:

KRW

Stock Price:

22,050.0

Stock Price Date:

08-09-2013

52 Week Price Change %:

14.3

Market Value (mil):

392,634,112.0

 

SEDOL:

6542119

ISIN:

KR7044490001

 

Equity and Dept Distribution:

All the financials reflect non-consolidated data. 10/02, 10-for-1 stock split IPO: 11/01. 06/09 is CSP. 06/10 is CSP. 12/09 is CLA. 03/31/2010 is CLA. FY'10 Q2 RES.FY'10 Q3 RES.

 

 

Key Corporate Relationships

Auditor:

Deloitte & Touche LLP

 

Auditor:

Deloitte & Touche LLP

 

 

 

 

 

 

 

 

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Yong Do Huh

 

Chairman of the Board, Chief Executive Officer

Chairman

Biography:

Huh Yong Do has been Chairman of the Board and Chief Executive Officer in Taewoong Co., Ltd. since 2010. Huh was previously President of the Company and Vice Chairman of Busan Chamber of Commerce and Industry. Huh holds a Bachelor's degree in Business Administration from Dong-A University, Korea and a Master of Business Administration from Pusan National University, Korea.

 

Age: 65

 

Education:

Pusan National University, MBA
Dong-A University, B (Business Administration)

 

Seung Sik Choi

 

President, Director

Director/Board Member

 

 

Biography:

Choi Seung Sik is President and Director of Taewoong Co., Ltd. Prior to the current position, Choi served as Vice President and Managing Director of the Company. Choi previously served as Head of the business division at Doosan Heavy Industries and Construction Co., Ltd. Choi received a Bachelor's degree.

 

Age: 60

 

Sun Geun Jung

 

Non-Executive Independent Director

Director/Board Member

 

 

Biography:

Jung Sun Geun is Non-Executive Independent Director of Taewoong Co., Ltd. Previously, Jung worked for Busan Regional Tax Office, Korea. Jung received a Bachelor's degree.

 

Age: 66

 

Pan Yeon Park

 

Director

Director/Board Member

 

 

Biography:

Park Pan Yeon is Director of Taewoong Co., Ltd. Prior to joining the Company, Park served as Chief Executive Officer of Taesan Co., Ltd.

 

Age: 62

 

Dong Ryul Seo

 

Non-Executive Independent Director

Director/Board Member

 

 

Biography:

Seo Dong Ryul has been Non-Executive Independent Director of Taewoong Co., Ltd. since March 23, 2012. Seo was President of JAVA KOREA. Seo holds a Bachelor's degree.

 

Age: 65

 

 

Executives

 

Name

Title

Function

Yong Do Huh

 

Chairman of the Board, Chief Executive Officer

Chief Executive Officer

Biography:

Huh Yong Do has been Chairman of the Board and Chief Executive Officer in Taewoong Co., Ltd. since 2010. Huh was previously President of the Company and Vice Chairman of Busan Chamber of Commerce and Industry. Huh holds a Bachelor's degree in Business Administration from Dong-A University, Korea and a Master of Business Administration from Pusan National University, Korea.

 

Age: 65

 

Education:

Pusan National University, MBA
Dong-A University, B (Business Administration)

 

Seung Sik Choi

 

President, Director

President

 

 

Biography:

Choi Seung Sik is President and Director of Taewoong Co., Ltd. Prior to the current position, Choi served as Vice President and Managing Director of the Company. Choi previously served as Head of the business division at Doosan Heavy Industries and Construction Co., Ltd. Choi received a Bachelor's degree.

 

Age: 60

 

Wuk Huh

 

Assistant Managing Director

Managing Director

 

 

Age: 34

 

Chang Ryul Hwang

 

Managing Director

Managing Director

 

 

Biography:

Hwang Chang Ryul is Managing Director of Taewoong Co., Ltd. Prior to the current position, Hwang was Assistant Managing Director of the Company. Hwang previously worked for Doosan Heavy Industries and Construction Co., Ltd.

 

Age: 61

 

Hui Sang Jang

 

Managing Director

Managing Director

 

 

Biography:

Jang Hui Sang has been Managing Director of Taewoong Co., Ltd. since 2009. Prior to the current position, Jang was Assistant Managing Director of the Company. Jang used to serve as Head of the quality management division at Doosan Heavy Industries & Construction Co., Ltd.

 

Age: 56

 

Myeong Gyu Kim

 

Assistant Managing Director

Managing Director

 

 

Biography:

Kim Myeong Gyu has been Assistant Managing Director of Taewoong Co., Ltd. since 2009. Previously, Kim was Head of the turbine and electricity generator production technology division of Doosan Heavy Industries & Construction Co., Ltd.

 

Age: 59

 

Hyeok Min

 

Assistant Managing Director

Managing Director

 

 

Age: 48

 

Gang Gyu Moon

 

Managing Director

Managing Director

 

 

Biography:

Moon Gang Gyu is Managing Director of Taewoong Co., Ltd. Previously, Moon worked for Seah Steel Corporation.

 

Age: 51

 

Tae Su Kim

 

Internal Auditor

Accounting Executive

 

 

Biography:

Kim Tae Su has been Internal Auditor of Taewoong Co., Ltd. since March 26, 2009. Previously, Kim worked for Gyeongsangdam-do Office of Education, Korea. Kim holds a Bachelor's degree.

 

Age: 70

 

 

Significant Developments



 

 

Taewoong Co., Ltd. Announces Conversion of Fourth Bonds with Warrants into Shares

Jul 09, 2013


Taewoong Co., Ltd. announced that KRW 25 billion worth of its fourth bonds with warrants have been converted for 1,196,115 shares of the Company, at the exercise price of KRW 20,901 per share. This brings the total number of the Company's outstanding common shares to 17,806,535. The new shares will be listed on July 22, 2013.

Taewoong Co., Ltd. to Invest KRW 450 Billion in New Facilities

Mar 04, 2013


Taewoong Co., Ltd. announced that it will invest KRW 450 billion in new facilities, during the period of March 5, 2013 to December 31, 2018, to improve corporation growth and competitiveness.

 

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

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

374.1

433.9

288.5

419.7

559.1

Revenue

374.1

433.9

288.5

419.7

559.1

Total Revenue

374.1

433.9

288.5

419.7

559.1

 

 

 

 

 

 

    Cost of Revenue

337.1

385.0

237.9

354.8

444.9

Cost of Revenue, Total

337.1

385.0

237.9

354.8

444.9

Gross Profit

37.0

48.8

50.7

64.9

114.2

 

 

 

 

 

 

    Selling/General/Administrative Expense

20.8

27.1

16.5

13.7

18.2

    Labor & Related Expense

3.6

3.5

3.1

2.9

3.4

    Advertising Expense

0.2

0.3

0.2

0.2

0.1

Total Selling/General/Administrative Expenses

24.7

30.9

19.8

16.8

21.7

Research & Development

1.1

1.7

3.1

2.7

0.9

    Depreciation

1.9

1.3

0.6

0.5

0.5

Depreciation/Amortization

1.9

1.3

0.6

0.5

0.5

        Investment Income - Operating

0.2

0.2

1.0

-

-

    Interest/Investment Income - Operating

0.2

0.2

1.0

-

-

Interest Expense (Income) - Net Operating Total

0.2

0.2

1.0

-

-

    Other Operating Expense

-

-

0.2

-

-

    Other, Net

-

-

-3.6

-

-

Other Operating Expenses, Total

-

-

-3.4

-

-

Total Operating Expense

364.9

419.1

259.0

374.8

467.9

 

 

 

 

 

 

Operating Income

9.1

14.8

29.6

44.9

91.1

 

 

 

 

 

 

        Interest Expense - Non-Operating

-5.8

-1.4

-0.9

-4.2

-5.2

    Interest Expense, Net Non-Operating

-5.8

-1.4

-0.9

-4.2

-5.2

        Interest Income - Non-Operating

6.6

2.7

2.4

2.4

3.7

        Investment Income - Non-Operating

-2.3

0.1

-

-13.0

0.7

    Interest/Investment Income - Non-Operating

4.3

2.8

2.4

-10.6

4.3

    Interest Income (Expense) - Net Non-Operating

-

-

0.0

-

-

Interest Income (Expense) - Net Non-Operating Total

-1.6

1.3

1.6

-14.7

-0.9

Gain (Loss) on Sale of Assets

-0.1

-0.9

-0.7

1.1

0.0

    Other Non-Operating Income (Expense)

4.1

2.7

-

2.7

1.8

Other, Net

4.1

2.7

-

2.7

1.8

Income Before Tax

11.6

17.8

30.4

33.9

92.0

 

 

 

 

 

 

Total Income Tax

4.2

3.9

6.9

8.8

24.5

Income After Tax

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Net Income Before Extraord Items

7.4

13.9

23.5

25.1

67.5

Net Income

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

16.6

16.6

16.6

16.6

16.5

Basic EPS Excl Extraord Items

0.44

0.84

1.42

1.51

4.10

Basic/Primary EPS Incl Extraord Items

0.44

0.84

1.42

1.51

4.10

Dilution Adjustment

0.0

0.0

0.0

0.0

0.0

Diluted Net Income

7.4

13.9

23.5

25.1

67.5

Diluted Weighted Average Shares

17.2

16.6

16.6

16.6

16.5

Diluted EPS Excl Extraord Items

0.43

0.84

1.42

1.51

4.10

Diluted EPS Incl Extraord Items

0.43

0.84

1.42

1.51

4.10

Dividends per Share - Common Stock Primary Issue

0.00

0.00

0.00

0.08

0.09

Gross Dividends - Common Stock

0.0

0.0

0.0

1.3

1.5

Interest Expense, Supplemental

5.8

1.4

0.9

4.2

5.2

Depreciation, Supplemental

10.8

10.8

5.7

28.8

12.8

Total Special Items

0.1

0.9

0.7

-1.1

0.0

Normalized Income Before Tax

11.7

18.8

31.1

32.8

92.0

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.2

0.2

-0.3

0.0

Inc Tax Ex Impact of Sp Items

4.2

4.1

7.1

8.6

24.5

Normalized Income After Tax

7.4

14.6

24.1

24.3

67.5

 

 

 

 

 

 

Normalized Inc. Avail to Com.

7.4

14.6

24.1

24.3

67.5

 

 

 

 

 

 

Basic Normalized EPS

0.45

0.88

1.45

1.46

4.10

Diluted Normalized EPS

0.43

0.88

1.45

1.46

4.10

Advertising Expense, Supplemental

0.2

0.3

0.2

0.2

0.1

Research & Development Exp, Supplemental

1.1

1.7

3.1

2.7

0.9

Normalized EBIT

9.3

14.9

30.5

44.9

91.1

Normalized EBITDA

20.1

25.7

36.3

73.7

103.9

    Current Tax - Total

5.2

3.8

-

-

-

Current Tax - Total

5.2

3.8

-

-

-

    Deferred Tax - Total

-0.9

2.1

-

-

-

Deferred Tax - Total

-0.9

2.1

-

-

-

    Other Tax

0.0

-2.0

-

-

-

Income Tax - Total

4.2

3.9

-

-

-

Interest Cost - Domestic

0.2

0.2

-

-

-

Service Cost - Domestic

0.8

0.9

-

-

-

Expected Return on Assets - Domestic

-0.1

-0.1

-

-

-

Domestic Pension Plan Expense

0.8

0.9

-

-

-

Total Pension Expense

0.8

0.9

-

-

-

Total Plan Interest Cost

0.2

0.2

-

-

-

Total Plan Service Cost

0.8

0.9

-

-

-

Total Plan Expected Return

-0.1

-0.1

-

-

-

 

 

 

 

 



 

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

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

1066.400024

1152

1134.9

1164.475

1259.55

Auditor

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

12.0

29.4

74.4

75.4

63.2

    Short Term Investments

174.8

141.7

0.0

0.0

0.1

Cash and Short Term Investments

186.8

171.1

74.4

75.4

63.3

        Accounts Receivable - Trade, Gross

75.2

91.4

84.6

60.7

143.3

        Provision for Doubtful Accounts

-2.2

-1.3

-0.3

-0.6

-1.4

    Trade Accounts Receivable - Net

73.5

90.7

84.9

60.6

142.1

    Other Receivables

0.2

0.1

0.1

6.0

0.3

Total Receivables, Net

73.7

90.8

85.0

66.6

142.4

    Inventories - Finished Goods

25.3

26.6

56.0

25.8

37.9

    Inventories - Work In Progress

24.7

33.4

18.0

28.4

14.3

    Inventories - Raw Materials

67.7

97.2

57.7

42.6

128.1

    Inventories - Other

1.0

0.3

0.9

3.5

7.3

Total Inventory

118.7

157.5

132.7

100.3

187.5

Prepaid Expenses

2.1

4.6

2.9

1.1

11.3

    Deferred Income Tax - Current Asset

-

-

-

0.2

3.6

Other Current Assets, Total

-

-

-

0.2

3.6

Total Current Assets

381.2

424.0

295.1

243.5

408.2

 

 

 

 

 

 

        Buildings

-

15.4

15.6

18.2

16.8

        Land/Improvements

-

95.5

38.4

44.9

41.5

        Machinery/Equipment

-

127.4

122.6

117.3

107.3

        Construction in Progress

-

9.7

70.4

48.4

25.9

        Other Property/Plant/Equipment

-

2.8

2.7

2.4

1.9

    Property/Plant/Equipment - Gross

-

250.8

249.7

231.1

193.4

    Accumulated Depreciation

-

-45.8

-36.1

-55.0

-25.4

Property/Plant/Equipment - Net

212.1

205.0

213.6

176.2

168.0

Intangibles, Net

0.6

0.6

0.6

0.4

0.3

    LT Investment - Affiliate Companies

9.6

8.7

-

-

-

    LT Investments - Other

16.5

15.5

15.5

5.1

4.5

Long Term Investments

26.2

24.2

15.5

5.1

4.5

Note Receivable - Long Term

2.5

2.3

-

-

-

    Other Long Term Assets

0.3

0.1

0.2

0.2

0.2

Other Long Term Assets, Total

0.3

0.1

0.2

0.2

0.2

Total Assets

622.9

656.2

525.0

425.4

581.3

 

 

 

 

 

 

Accounts Payable

46.6

73.6

47.0

40.0

82.0

Accrued Expenses

3.6

4.6

3.2

2.7

5.1

Notes Payable/Short Term Debt

90.4

61.2

42.7

5.7

143.7

Current Portion - Long Term Debt/Capital Leases

-

-

3.5

2.0

1.1

    Customer Advances

2.9

2.2

1.1

0.7

6.2

    Security Deposits

1.5

0.0

-

-

-

    Income Taxes Payable

3.1

1.2

2.6

-

21.3

    Other Payables

4.7

6.5

4.3

8.3

3.2

    Other Current Liabilities

0.2

0.2

0.1

0.1

0.1

Other Current liabilities, Total

12.4

10.1

8.1

9.2

30.8

Total Current Liabilities

152.9

149.4

104.5

59.7

262.7

 

 

 

 

 

 

    Long Term Debt

7.2

84.9

14.3

18.5

18.8

Total Long Term Debt

7.2

84.9

14.3

18.5

18.8

Total Debt

97.6

146.0

60.4

26.2

163.7

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

26.5

25.4

23.7

16.1

16.3

Deferred Income Tax

26.5

25.4

23.7

16.1

16.3

    Pension Benefits - Underfunded

1.3

0.9

1.3

0.2

0.6

    Other Long Term Liabilities

0.0

0.0

0.0

0.0

-

Other Liabilities, Total

1.3

0.9

1.3

0.2

0.6

Total Liabilities

187.9

260.5

143.7

94.4

298.5

 

 

 

 

 

 

    Common Stock

7.8

7.2

7.3

7.1

6.6

Common Stock

7.8

7.2

7.3

7.1

6.6

Additional Paid-In Capital

76.4

70.8

65.1

63.5

58.7

Retained Earnings (Accumulated Deficit)

350.9

317.7

308.8

199.1

159.9

Unrealized Gain (Loss)

-

-

-

0.0

0.0

    Other Equity

-

-

-

61.3

57.6

Other Equity, Total

-

-

-

61.3

57.6

Total Equity

435.0

395.7

381.3

331.0

282.8

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

622.9

656.2

525.0

425.4

581.3

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

16.6

16.6

16.6

16.6

16.6

Total Common Shares Outstanding

16.6

16.6

16.6

16.6

16.6

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Employees

259

259

244

241

292

Number of Common Shareholders

-

-

20,156

8,655

5,642

Deferred Revenue - Current

2.9

2.2

1.1

0.7

6.2

Total Long Term Debt, Supplemental

-

-

-

16.2

16.1

Long Term Debt Maturing within 1 Year

-

-

-

2.0

1.1

Long Term Debt Maturing in Year 2

-

-

-

3.4

1.9

Long Term Debt Maturing in Year 3

-

-

-

3.4

3.2

Long Term Debt Maturing in Year 4

-

-

-

3.3

3.2

Long Term Debt Maturing in 2-3 Years

-

-

-

6.9

5.0

Long Term Debt Maturing in 4-5 Years

-

-

-

3.3

3.2

Long Term Debt Matur. in Year 6 & Beyond

-

-

-

4.0

6.8

Pension Obligation - Domestic

5.1

3.8

-

-

-

Plan Assets - Domestic

3.8

2.9

-

-

-

Funded Status - Domestic

-1.3

-0.9

-

-

-

Total Funded Status

-1.3

-0.9

-

-

-

Discount Rate - Domestic

3.39%

4.14%

-

-

-

Expected Rate of Return - Domestic

4.10%

4.10%

-

-

-

Compensation Rate - Domestic

5.35%

5.44%

-

-

-

Total Plan Obligations

5.1

3.8

-

-

-

Total Plan Assets

3.8

2.9

-

-

-

 

 

 

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

Reclassified 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

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

7.4

13.9

23.5

25.1

67.5

    Depreciation

10.8

10.8

5.7

28.8

12.8

Depreciation/Depletion

10.8

10.8

5.7

28.8

12.8

Deferred Taxes

-

-

-

2.3

-6.2

    Unusual Items

-

-

-

0.1

-

    Equity in Net Earnings (Loss)

-0.2

0.0

-

-

-

    Other Non-Cash Items

6.5

6.7

7.7

0.8

19.9

Non-Cash Items

6.2

6.7

7.7

0.9

19.9

    Accounts Receivable

21.3

-2.4

6.5

79.4

-94.9

    Inventories

49.5

-27.9

-29.3

93.6

-158.9

    Prepaid Expenses

-

-

-

10.1

-8.3

    Other Assets

2.0

-1.8

-1.7

-

-

    Accounts Payable

-33.1

32.1

2.1

-44.5

27.6

    Accrued Expenses

-

-

-

-2.5

3.0

    Taxes Payable

-

-

-

-21.0

13.9

    Other Liabilities

-0.3

0.1

-0.1

-6.4

4.9

    Other Operating Cash Flow

2.2

-4.8

3.6

-1.2

0.0

Changes in Working Capital

41.6

-4.6

-18.9

107.4

-212.8

Cash from Operating Activities

66.1

26.8

18.0

164.5

-118.7

 

 

 

 

 

 

    Purchase of Fixed Assets

-1.9

-5.5

-22.8

-25.0

-32.1

    Purchase/Acquisition of Intangibles

-

-

-0.3

-

-

Capital Expenditures

-1.9

-5.5

-23.1

-25.0

-32.1

    Sale of Fixed Assets

0.0

0.0

-

1.2

0.1

    Sale/Maturity of Investment

365.6

0.0

0.0

0.5

0.3

    Purchase of Investments

-386.2

-158.7

-0.5

-0.6

0.0

    Sale of Intangible Assets

-

-

0.1

-

-

    Other Investing Cash Flow

-0.2

0.1

0.5

-0.3

-0.2

Other Investing Cash Flow Items, Total

-20.8

-158.6

0.1

0.9

0.1

Cash from Investing Activities

-22.7

-164.1

-23.1

-24.2

-32.0

 

 

 

 

 

 

    Other Financing Cash Flow

-

-

-

3.4

-7.5

Financing Cash Flow Items

-

-

-

3.4

-7.5

    Cash Dividends Paid - Common

-

-

-1.4

-1.3

-1.4

Total Cash Dividends Paid

-

-

-1.4

-1.3

-1.4

        Sale/Issuance of Common

-

-

-

-

61.0

    Common Stock, Net

-

-

-

-

61.0

Issuance (Retirement) of Stock, Net

-

-

-

-

61.0

        Short Term Debt Issued

-

-

-

5.5

303.3

        Short Term Debt Reduction

-

-

-

-141.5

-154.9

    Short Term Debt, Net

-

-

-

-136.0

148.4

        Long Term Debt Issued

-

-

-

-

7.9

    Long Term Debt, Net

-

-

-

-

7.9

    Total Debt Issued

44.6

270.4

38.9

-

-

    Total Debt Reduction

-106.6

-178.9

-34.9

-

-

Issuance (Retirement) of Debt, Net

-61.9

91.5

4.0

-136.0

156.3

Cash from Financing Activities

-61.9

91.5

2.6

-134.0

208.4

 

 

 

 

 

 

Foreign Exchange Effects

-0.1

0.3

-0.4

-

-

Net Change in Cash

-18.7

-45.7

-2.8

6.4

57.7

 

 

 

 

 

 

Net Cash - Beginning Balance

30.1

76.2

75.9

62.4

14.6

Net Cash - Ending Balance

11.4

30.6

73.1

68.8

72.3

Cash Interest Paid

1.0

2.2

1.6

-

-

Cash Taxes Paid

3.4

5.2

-2.7

-

-

 

 

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

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Finished Product Domestic Sales Revenues

112.3

143.5

88.3

126.3

156.9

    Finished Product Exported Sales Revenues

208.6

230.8

160.5

230.4

355.0

    Raw Materials Revenue

33.2

31.6

17.4

48.5

32.9

    Other Revenue

20.0

27.9

22.2

14.5

14.3

    Adj. for Revenues

0.0

0.0

0.0

-

-

Total Revenue

374.1

433.9

288.5

419.7

559.1

 

 

 

 

 

 

    Cost of Finished Goods Sold

-

-

-

310.5

414.8

    Cost-Raw Materials

-

-

-

44.3

30.1

    Costs of Goods & Services Sold

337.1

385.0

237.9

-

-

    Labor & Related Expenses in SGA

1.6

1.5

-

-

-

    Employees Salaries for Selling Expense

0.1

0.1

-

-

-

    Labor & Related Expenses in S

0.5

0.5

-

-

-

    Retirement Allowance for Selling Expense

0.1

0.1

-

-

-

    Labor & Related Expenses in

0.2

0.2

-

-

-

    Salaries & Wages

-

-

0.5

1.9

2.0

    Salaries & Wages for Selling Expense

0.6

0.6

2.0

-

-

    OE Executive & Officer Salaries

-

-

-

0.4

0.4

    Other Payrolls

0.0

0.0

-

0.0

0.0

    Bonuses

0.1

0.1

0.1

0.1

0.2

    Retirement & Severance Benefits

-

-

0.2

0.2

0.3

    Employee Benefits

0.4

0.4

0.3

0.3

0.5

    Other Selling Expense

-

-

-

-

-

    Selling/General/Admin. Expense

0.0

0.0

-

-

-

    Travel Expense

0.3

0.3

0.3

0.3

0.3

    Communication Expense

0.1

0.1

0.1

0.1

0.1

    Taxes & Dues

0.5

0.5

0.3

0.5

0.3

    Consumable Expense

0.1

0.2

0.2

0.2

0.2

    Publication Expense

0.0

0.0

0.0

0.0

0.0

    Repair Expense

0.0

0.0

0.0

0.0

0.0

    Vehicle Maintenance Expense

0.3

0.3

0.2

0.2

0.3

    Insurance Premiums

0.0

0.0

0.0

0.0

0.1

    Commissions

2.5

3.3

2.5

3.0

2.6

    Distribution Expense

14.8

20.4

11.7

1.1

2.2

    Entertainment Expense

0.4

0.4

0.6

0.6

0.5

    Advertising Expense

0.2

0.3

0.2

0.2

0.1

    Education & Training Expense

0.0

0.0

0.0

0.0

0.0

    Export Expense

-

-

-

7.3

10.2

    China Branch Maintenance Expense

0.1

0.3

0.4

0.3

0.3

    Expense of Allow. for DA

1.3

1.0

0.0

-

0.9

    R & D Expense

1.1

1.7

3.1

2.7

0.9

    Depreciation in SGA

1.9

1.3

0.6

0.5

0.5

    Depreciation for Invmt Property

0.2

0.2

0.1

-

-

    Miscellaneous Expense

0.1

0.1

0.0

0.0

0.1

    Adj. for Selling Expense

-

-

0.0

-

-

    Adjustment for Administrative Expenses

-

-

0.0

-

-

    Gain on Foreign Currency Transaction

-

-

-6.0

-

-

    Gain on Foreign Currency Translation

-

-

-0.1

-

-

    Gain on Assets Contributed

-

-

-1.3

-

-

    Rental Income

-

-

-0.5

-

-

    Miscellaneous Income

-

-

-1.7

-

-

    Adj. for Other Operating Income

-

-

-

-

-

    Loss on Foreign Currency Transaction

-

-

5.9

-

-

    Loss on Foreign Currency Translation

-

-

1.0

-

-

    Donations Paid

-

-

0.1

-

-

    Miscellaneous Loss

-

-

0.1

-

-

    Adj. for Other Operating Expense

-

-

0.0

-

-

Total Operating Expense

364.9

419.1

259.0

374.8

467.9

 

 

 

 

 

 

    Interest Income

6.6

2.7

2.4

2.4

3.7

    Rental Income

0.7

0.5

-

-

-

    Miscellaneous Income

3.6

2.4

-

-

-

    Miscellaneous Loss

-0.1

-0.1

-

-

-

    Donations Paid

-0.1

-0.1

-

-

-

    Other Other Non-Operating Expense

0.0

0.0

-

-

-

    Other Other Non-Operating Income

0.0

0.0

-

-

-

    Rental Income

-

-

-

0.4

0.5

    NI Gain from Assets Contributed

-

-

-

1.5

1.1

    Gain under Equity Method

0.2

0.0

-

-

-

    Gain on Foreign Currency Transaction

3.6

6.0

-

-

-

    Gain on Foreign Currency Translation

0.1

1.1

-

-

-

    Loss on Foreign Currency Transaction

-5.6

-4.1

-

-

-

    Loss on Foreign Currency Translation

-0.7

-2.9

-

-

-

    Other Finance Income

0.0

0.0

-

-

-

    Other Total Financial Expense

0.0

0.0

-

-

-

    Gain on Disposal of PPE

-

0.0

-

-

-

    NI Gain on Disposal of Tangible Assets

-

-

-

1.2

0.0

    NI Gain on Foreign Currency Translation

-

-

-

1.5

4.8

    NI Gain on Foreign Exchange Transaction

-

-

-

10.6

48.4

    Reversal of Allow. for DA

-

-

-

0.5

-

    Miscellaneous Income

-

-

-

2.3

0.3

    Interest Expense

-5.8

-1.4

-0.9

-4.2

-5.2

    Losses on Sale of Property, Plant and Eq

-

-

-

-0.1

-

    Loss-Disposal of Trade Receivable

-0.1

-0.9

-0.7

-

-

    NE Loss on Disposal of Accounts Receivab

-

-

-

-0.6

-0.7

    NE Loss on Foreign Currency Translation

-

-

-

-1.5

-23.7

    NE Loss on Foreign Exchange Transaction

-

-

-

-22.9

-28.2

    Donations

-

-

-

-0.2

-0.1

    Miscellaneous Losses

-

-

-

-1.8

0.0

    Adjustment for Financial Cost

-

-

0.0

-

-

Net Income Before Taxes

11.6

17.8

30.4

33.9

92.0

 

 

 

 

 

 

Prov. for Income Taxes

4.2

3.9

6.9

8.8

24.5

Net Income After Taxes

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Net Income Before Extra. Items

7.4

13.9

23.5

25.1

67.5

Net Income

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

7.4

13.9

23.5

25.1

67.5

 

 

 

 

 

 

Basic Weighted Average Shares

16.6

16.6

16.6

16.6

16.5

Basic EPS Excluding ExtraOrdinary Items

0.44

0.84

1.42

1.51

4.10

Basic EPS Including ExtraOrdinary Items

0.44

0.84

1.42

1.51

4.10

Dilution Adjustment

0.0

0.0

0.0

0.0

0.0

Diluted Net Income

7.4

13.9

23.5

25.1

67.5

Diluted Weighted Average Share

17.2

16.6

16.6

16.6

16.5

Diluted EPS Excluding ExtraOrd Items

0.43

0.84

1.42

1.51

4.10

Diluted EPS Including ExtraOrd Items

0.43

0.84

1.42

1.51

4.10

DPS-Ordinary Shares

0.00

0.00

0.00

0.08

0.09

Gross Dividends - Common Stock

0.0

0.0

0.0

1.3

1.5

Normalized Income Before Taxes

11.7

18.8

31.1

32.8

92.0

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

4.2

4.1

7.1

8.6

24.5

Normalized Income After Taxes

7.4

14.6

24.1

24.3

67.5

 

 

 

 

 

 

Normalized Inc. Avail to Com.

7.4

14.6

24.1

24.3

67.5

 

 

 

 

 

 

Basic Normalized EPS

0.45

0.88

1.45

1.46

4.10

Diluted Normalized EPS

0.43

0.88

1.45

1.46

4.10

Interest Expense

5.8

1.4

-

-

-

Interest Expense, Supplemental

-

-

0.9

4.2

5.2

Advertising Expense, Supplemental

0.2

0.3

0.2

0.2

0.1

R&D Expense, Supplemental

1.1

1.7

3.1

2.7

0.9

Depreciation, Supplemental

10.8

10.8

5.7

28.8

12.8

    Current Tax - Total

5.2

3.8

-

-

-

Current Tax - Total

5.2

3.8

-

-

-

    Deferred Tax - Total

-0.9

2.1

-

-

-

Deferred Tax - Total

-0.9

2.1

-

-

-

    Other Tax - Deferred/Current

0.0

-2.0

-

-

-

Income Tax - Total

4.2

3.9

-

-

-

Expected Return on Assets

-0.1

-0.1

-

-

-

Interest Cost

0.2

0.2

-

-

-

Service Cost

0.8

0.9

-

-

-

Domestic Pension Plan Expense

0.8

0.9

-

-

-

Total Pension Expense

0.8

0.9

-

-

-

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

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

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Cash Equivalents

12.0

29.4

74.4

75.4

63.2

    Current Fincl Instrm

174.8

141.5

-

-

-

    CA Securities held to Maturities

0.0

0.2

0.0

0.0

0.1

    Trade Receivable, Gross

75.2

91.4

84.6

60.7

143.3

    Allow. for DA for Trade Receivable

-2.2

-1.3

-0.3

-0.6

-1.4

    Account Receivable

0.0

0.0

0.0

0.4

0.1

    Current Loans to Employees

0.1

0.1

0.1

0.1

0.2

    Receivable-Recovery of Taxes

-

-

-

5.5

-

    Other Trade & Other Receivable

0.0

0.0

-

-

-

    Advance Payments

0.8

0.0

0.0

0.1

0.6

    Deferred Income Taxes-Debit, Current

-

-

-

0.2

3.6

    Prepaid Expense

0.0

0.3

0.7

0.0

0.2

    Prepaid Value Added Taxes

2.0

4.3

2.2

1.1

11.0

    Accrued Income

0.6

0.6

0.5

0.5

0.2

    Adj. for Other Current Assets

0.0

0.0

0.0

-

-

    Finished Goods

25.3

26.6

56.0

25.8

37.9

    Raw Materials

67.7

89.3

49.5

36.3

120.8

    Raw Materials in Transit, Current

0.0

7.9

8.2

6.2

7.3

    CA Work in Progress

24.7

33.4

18.0

28.4

14.3

    Residual Products

0.2

0.2

0.9

3.4

6.8

    Adj. for Inventories

-

0.0

0.0

-

-

Total Current Assets

381.2

424.0

295.1

243.5

408.2

 

 

 

 

 

 

    Investment Property, Land

8.1

7.5

-

-

-

    Investment Property, Building

2.8

2.6

-

-

-

    Acc Depr Investment Property, Building

-0.9

-0.7

-

-

-

    Investment Property, Structures

1.4

1.3

-

-

-

    Acc Depr Investment Property, Structures

-0.4

-0.3

-

-

-

    Other Invmt in Properties

0.0

0.0

-

-

-

    Non-Current Fincl Instrm

0.0

0.0

-

-

-

    LT Finl Assets

-

-

0.0

0.0

0.0

    Securities Held to Maturities

-

-

-

0.2

0.6

    Securities Available for Sale

5.5

5.1

5.2

4.9

4.0

    Invmt in Properties

-

-

10.3

-

-

    Guarantee Deposits, Non-Current Assets

0.3

0.1

0.2

0.2

0.2

    Lands

-

95.5

38.4

44.9

41.5

    Buildings

-

14.7

15.0

17.2

15.9

    Buildings-Depreciation

-

-3.2

-2.7

-2.7

-2.0

    Structures

-

0.7

0.7

1.0

1.0

    Structures-Depreciation

-

-0.4

-0.4

-0.6

-0.5

    Tools & Equipments

-

1.2

1.2

1.2

1.2

    Tools & Equipments-Depreciation

-

-1.2

-1.1

-1.0

-0.8

    Machineries & Equipments

-

121.9

117.2

112.1

102.9

    Machineries & Equipments-Depreciation

-

-34.8

-26.0

-45.6

-18.7

    Vehicles

-

4.3

4.2

4.0

3.3

    Vehicles-Depreciation

-

-3.9

-3.7

-3.2

-2.3

    Fixtures

-

2.8

2.7

2.4

1.9

    Fixtures-Depreciation

-

-2.3

-2.1

-1.8

-1.2

    Construction in Progress

-

9.4

70.1

48.0

25.7

    Trees

-

0.3

0.3

0.3

0.2

    Adj. for Property, Plant & Equipment

-

-

-

-

-

    Intangibless

0.6

0.6

0.6

0.4

0.3

    Invmt in Affiliates

9.6

8.7

-

-

-

    Government Bond,

2.5

2.3

-

-

-

    Adj. for LT Trade & Other Receivable

0.0

0.0

-

-

-

    Other Total Tangible Assets, Net

-

0.0

-

-

-

    Fixtures, Net

0.4

-

-

-

-

    Other Total Tangible Assets, Net

211.7

-

-

-

-

Total Assets

622.9

656.2

525.0

425.4

581.3

 

 

 

 

 

 

    Trade Payable

46.6

73.6

47.0

40.0

82.0

    Other Payable

4.7

6.5

4.3

8.3

3.2

    Other Trade & Other Payable

0.0

0.0

0.0

-

-

    Current Tax Liabilities

3.1

1.2

2.6

-

21.3

    Accrued Expense

3.6

4.6

3.2

2.7

5.1

    Advance from Customers

2.9

2.2

1.1

0.7

6.2

    Withheld

0.2

0.2

0.1

0.1

0.1

    ST Borrowings

-

-

42.7

-

-

    Current Borrowings

90.4

61.2

-

5.7

143.7

    Adj. for Current Borrowings

-

-

-

-

-

    Current Portion of Long-term Liabilities

-

-

3.5

2.0

1.1

    Other Current Liabilities Bookmark

0.0

0.0

0.0

-

-

    Guarantee Deposits, Current Liabilities

1.5

0.0

-

-

-

Total Current Liabilities

152.9

149.4

104.5

59.7

262.7

 

 

 

 

 

 

    Non-Current Borrowings

7.2

84.9

14.3

14.2

15.0

    Convertible Bonds

-

-

-

4.1

3.9

    Conversion Rights Adjustment for Bonds

-

-

-

-0.1

-

    Yield to Maturity Premium on Convertible

-

-

-

0.3

-

Total Long Term Debt

7.2

84.9

14.3

18.5

18.8

 

 

 

 

 

 

    Deferred Income Taxes, LT Liabilities

26.5

25.4

23.7

16.1

16.3

    Provisions for Retirement and Severance

1.3

0.9

1.3

2.5

0.6

    Rental Guarantee Deposit, LT Liabilities

0.0

0.0

0.0

0.0

-

    Transfer to National Pension Fund

-

-

-

0.0

-

    Retirement Trust

-

-

-

-2.4

-

Total Liabilities

187.9

260.5

143.7

94.4

298.5

 

 

 

 

 

 

    Capital Stock

7.8

7.2

7.3

7.1

6.6

    Additional Paid in Capital

69.2

64.1

65.1

63.4

58.6

    Consideration for Stock Warrants

7.0

6.6

-

-

-

    Other Capital Surplus

0.1

0.1

0.1

0.1

0.1

    Adj. for Other Paid-in Capital

0.0

0.0

0.0

-

-

    SE Reserve for Assets Revaluation

-

-

-

0.0

0.0

    Resv for Corporation Development

-

-

-

0.1

-

    Legal Reserve

-

-

-

3.5

3.2

    Voluntary Reserve

-

-

-

-

7.8

    Resv for Business Stabilizations

-

-

-

1.3

-

    Resv for R&D

-

-

-

2.0

-

    Unappropriated Retained Earnings

-

-

-

192.2

148.9

    Retained Earnings

350.9

317.7

308.8

-

-

    Gain on Re-valuation

-

-

-

61.3

57.6

    Other Capital

-

-

-

0.0

-

Total Equity

435.0

395.7

381.3

331.0

282.8

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

622.9

656.2

525.0

425.4

581.3

 

 

 

 

 

 

    S/O-Ordinary Shares

16.6

16.6

16.6

16.6

16.6

Total Common Shares Outstanding

16.6

16.6

16.6

16.6

16.6

T/S-Ordinary Shares

0.0

0.0

0.0

0.0

0.0

Advance from Customers

2.9

2.2

-

-

-

Deferred Revenue, Current

-

-

1.1

0.7

6.2

Full-Time Employees

259

259

244

241

292

Number of Common Shareholders

-

-

20,156

8,655

5,642

Long-Term Debts Due in 1 Year

-

-

-

2.0

1.1

Long-Term Debts Due in 2 Years

-

-

-

3.4

1.9

Long-Term Debts Due in 3 Years

-

-

-

3.4

3.2

Long-Term Debts Due in 5 Years

-

-

-

3.3

3.2

Long-Term Debts Due Remaining

-

-

-

4.0

6.8

Total Long Term Debt, Supplemental

-

-

-

16.2

16.1

Fair Value of Plan Assets

3.8

2.9

-

-

-

Projected Benefit Obligation

5.1

3.8

-

-

-

Funded Status

-1.3

-0.9

-

-

-

Total Funded Status

-1.3

-0.9

-

-

-

Discount Rate - Period End

3.39%

4.14%

-

-

-

Expected Rate of Return - Period End

4.10%

4.10%

-

-

-

Compensation Increase Rate - Period End

5.35%

5.44%

-

-

-

 



 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Reclassified Normal
31-Dec-2012

Reclassified Normal
31-Dec-2011

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

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income or Loss

7.4

13.9

23.5

25.1

67.5

    Depreciation

10.8

10.8

5.7

28.8

12.8

    Gain on Invmt under Equity Method

-0.2

0.0

-

-

-

    Finance Gain

-6.6

-2.7

-

-

-

    Expense of Allow. for DA

1.3

0.0

-

-

-

    Payment for Retirement Allow., ONCI

0.8

0.9

0.6

0.5

1.1

    Losses on Foreign Currency Translation

0.7

2.6

1.0

0.6

23.7

    Depreciation of Real Estate

0.2

0.2

0.1

-

-

    Other Added Expense

-

-

0.0

-

-

    Repair Expense

-

-

-

0.2

-

    Corporate Taxes Expense

4.2

3.9

6.9

-

-

    Finance Cost

5.9

2.4

1.6

-

-

    Interest Expenses

-

-

-

0.1

0.0

    Finance Income

-

-

-2.4

-

-

    Other Deducted Income

0.0

0.0

0.0

-

-

    Losses on Sale of Property, Plant and Eq

-

-

-

0.1

-

    Gains on Sale of Property, Plant and Equ

0.0

0.0

-

-1.2

0.0

    Gains on Foreign Currency Translation

-0.1

-0.6

-0.1

-0.6

-4.8

    Other Receivables

0.0

0.0

-

-

-

    Trade Receivables

21.3

-2.4

6.5

84.6

-94.8

    Corporate Tax Refundable

-

-

-

-5.0

-

    Accrued Income

-

-

-

-0.2

-0.1

    Advance Payments

-

-

-

0.5

-0.6

    Inventory

49.5

-27.9

-29.3

93.1

-158.3

    Ppd Valu Added Taxes

-

-

-

9.9

-8.3

    A/L Increase in Prepaid Expense

-

-

-

0.2

0.0

    Other Current Assets

2.0

-1.8

-1.7

-

-

    Deferred Income Tax Debit

-

-

-

3.4

-4.2

    Trade Payable

-31.1

28.3

5.9

-44.5

27.6

    Other Payable

-2.0

3.8

-3.8

-

-

    Accrued Expenses

-

-

-

-2.5

3.0

    Accrued Inc Tax

-

-

-

-21.0

13.9

    Other Current Liabilities

0.4

1.2

0.4

-

-

    Retirement Trust

-

-

-

0.1

-0.8

    Advances Received

-

-

-

-5.5

6.0

    A/L Increase in Deposits Withheld

-

-

-

0.0

0.0

    A/L Increase in Deferred Income Tax Cred

-

-

-

-1.2

-2.0

    Plan Assets

-0.5

-0.5

0.1

0.0

0.0

    Payment for Retirement Allow.

-0.2

-0.6

-0.5

-1.0

-0.4

    Cash-Interest Received

6.7

2.6

2.4

-

-

    Cash-Interest Paid

-1.0

-2.2

-1.6

-

-

    Cash-Tax Refunded

-3.4

-5.2

2.7

-

-

Cash from Operating Activities

66.1

26.8

18.0

164.5

-118.7

 

 

 

 

 

 

    Decrease of ST Receivable from Employees

0.1

0.1

0.2

0.1

33.3

    Decrease in Other Receivables

0.0

1.3

2.6

2.0

0.7

    Sale of Current Fincl Instruments

365.5

0.0

-

-

-

    Disposal of Securities Available-for-Sal

0.2

0.0

0.0

-

-

    IP Disposal of Securities Held to Maturi

-

-

-

0.5

0.3

    Disposal of Property, Plant and Equipmen

0.0

0.0

-

-

-

    IP Disposal of Machinery and Equipments

-

-

-

1.2

0.0

    Disp-Vehicles

-

-

-

0.0

0.0

    Disposal-Tools & Supplies

-

-

-

0.0

0.0

    IP Disposal of Supplies

-

-

-

-

0.1

    Increase of ST Receivable from Employees

-0.1

-0.1

-0.2

-0.1

-33.3

    Increase in Other Receivables

0.0

-1.3

-2.2

-2.2

-0.8

    Increase-National Bond and Public Bond

0.0

-2.4

-

-

-

    Purchase of Invmt in Affiliates

0.0

-9.0

-

-

-

    Purchase of Current Fincl Instruments

-386.2

-147.1

-

-

-

    Purchase of Sec. Available-for-Sale

0.0

-0.1

-

-0.6

-

    IN Increase in Securities Held to Maturi

-

-

-

0.0

0.0

    Purchase of Real Estate

-

-

-0.5

-

-

    Purchase of Tangibles

-1.9

-5.5

-0.4

-

-

    Purchase of Machinery

-

-

-

-0.3

0.0

    Purchase of Office Equipment

-

-

-

-0.2

-0.1

    Purchase of Vehicles

-

-

-

0.0

0.0

    IN Acquisition of Tools

-

-

-

0.0

-0.2

    Purchase of Construction in Progress

-

-

-22.4

-24.5

-31.7

    Increase in Guarantee Deposit

-0.3

0.0

-0.1

-0.1

-0.2

    Decrease in Guarantee Deposit

0.2

0.0

0.2

0.0

-

    Decrease-Membership Right

-

-

0.1

-

-

    Increase-Membership Right

-

-

-0.3

-

-

Cash from Investing Activities

-22.7

-164.1

-23.1

-24.2

-32.0

 

 

 

 

 

 

    Increase in Borrowings

44.6

270.4

38.9

-

-

    Inc-LT Borrowing

-

-

-

-

4.7

    FP Increase in Convertible Bonds

-

-

-

-

3.2

    Increase-Rent Guarantee Deposit

-

-

-

0.0

-

    Increase in ST Borrowings in FC

-

-

-

5.5

303.3

    Inc-Account Payable

-

-

-

29.9

42.1

    Capital Increase

-

-

-

-

61.0

    FN Decrease of Current Portion of LT Lia

-

-

-

-1.1

-0.8

    Decrease in Borrowings

-106.6

-178.9

-34.9

-

-

    FN Decrease of Short-Term Borrowings in

-

-

-

-141.5

-154.9

    Dividend Paid

-

-

-1.4

-1.3

-1.4

    FN Repayment of Accrued Payments

-

-

-

-25.4

-48.7

Cash from Financing Activities

-61.9

91.5

2.6

-134.0

208.4

 

 

 

 

 

 

Foreign Exchange Effects

-0.1

0.3

-0.4

-

-

Incs or Decs in Cash & Cash Equivalents

-18.7

-45.7

-2.8

6.4

57.7

 

 

 

 

 

 

Cash and Cash Equivalents at Beginning

30.1

76.2

75.9

62.4

14.6

Cash and Cash Equivalents at End

11.4

30.6

73.1

68.8

72.3

    Cash Interest Paid

1.0

2.2

1.6

-

-

    Cash Taxes Paid

3.4

5.2

-2.7

-

-

 

 

Financial Health

 

Financials in: USD (mil)

 

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

 

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Mar-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

72.1

-42.63%

374.1

-12.31%

-7.68%

3.33%

Research & Development1 (?)

0.4

36.55%

1.1

-34.94%

-28.41%

2.48%

Operating Income1 (?)

1.0

-41.64%

9.1

-37.16%

-43.58%

-30.26%

Income Available to Common Excl Extraord Items1 (?)

3.3

73.85%

7.4

-46.11%

-36.24%

-29.88%

Basic EPS Excl Extraord Items1 (?)

0.20

73.85%

0.44

-46.11%

-36.24%

-30.58%

Capital Expenditures2 (?)

6.9

289.47%

1.9

-64.50%

-59.13%

-45.84%

Cash from Operating Activities2 (?)

-9.3

-

66.1

151.06%

-29.23%

8.01%

Free Cash Flow (?)

-15.7

-

67.8

207.45%

-25.96%

80.26%

Total Assets3 (?)

625.6

-6.98%

622.9

-12.13%

10.28%

20.22%

Total Liabilities3 (?)

205.6

-21.27%

187.9

-33.24%

22.17%

10.68%

Total Long Term Debt3 (?)

6.1

-93.13%

7.2

-92.11%

-28.94%

-14.01%

Employees3 (?)

-

-

259

0.00%

2.43%

0.23%

Total Common Shares Outstanding3 (?)

16.6

0.00%

16.6

0.00%

0.00%

1.02%

1-ExchangeRate: KRW to USD Average for Period

1084.553644

 

1126.848795

 

 

 

2-ExchangeRate: KRW to USD Average for Period

1084.553644

 

1126.848795

 

 

 

3-ExchangeRate: KRW to USD Period End Date

1112.840072

 

1066.400024

 

 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin (?)

9.88%

11.25%

17.57%

15.46%

20.42%

Operating Margin (?)

2.44%

3.40%

10.25%

10.69%

16.30%

Pretax Margin (?)

3.09%

4.11%

10.55%

8.09%

16.46%

Net Profit Margin (?)

1.97%

3.21%

8.15%

5.98%

12.08%

Financial Strength

Current Ratio (?)

2.49

2.84

2.82

4.08

1.55

Long Term Debt/Equity (?)

0.02

0.21

0.04

0.06

0.07

Total Debt/Equity (?)

0.22

0.37

0.16

0.08

0.58

Management Effectiveness

Return on Assets (?)

1.17%

2.28%

4.98%

5.22%

14.92%

Return on Equity (?)

1.81%

3.47%

6.64%

8.64%

29.73%

Efficiency

Receivables Turnover (?)

4.60

4.78

3.83

4.17

4.78

Inventory Turnover (?)

2.47

2.57

2.06

2.57

3.29

Asset Turnover (?)

0.59

0.71

0.61

0.87

1.23

Market Valuation USD (mil)

P/E (TTM) (?)

37.87

.

Enterprise Value2 (?)

284.1

Price/Sales (TTM) (?)

1.08

.

Enterprise Value/Revenue (TTM) (?)

0.87

Price/Book (MRQ) (?)

0.78

.

Enterprise Value/EBITDA (TTM) (?)

16.13

Market Cap as of 09-Aug-20131 (?)

352.9

.

 

 

1-ExchangeRate: KRW to USD on 9-Aug-2013

1112.580157

 

 

 

2-ExchangeRate: KRW to USD on 31-Mar-2013

1112.840072

 

 

 

 

Annual Ratios

 

Financials in: USD (mil)

 

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

 

 

 



 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Financial Strength

Current Ratio (?)

2.49

2.84

2.82

4.08

1.55

Quick/Acid Test Ratio (?)

1.70

1.75

1.53

2.38

0.78

Working Capital1 (?)

228.3

274.7

190.6

183.9

145.4

Long Term Debt/Equity (?)

0.02

0.21

0.04

0.06

0.07

Total Debt/Equity (?)

0.22

0.37

0.16

0.08

0.58

Long Term Debt/Total Capital (?)

0.01

0.16

0.03

0.05

0.04

Total Debt/Total Capital (?)

0.18

0.27

0.14

0.07

0.37

Payout Ratio (?)

0.00%

0.00%

0.00%

5.18%

2.22%

Effective Tax Rate (?)

36.31%

22.05%

22.78%

26.06%

26.62%

Total Capital1 (?)

532.6

541.7

441.7

357.2

446.4

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.59

0.71

0.61

0.87

1.23

Inventory Turnover (?)

2.47

2.57

2.06

2.57

3.29

Days In Inventory (?)

147.99

142.08

177.43

142.23

110.88

Receivables Turnover (?)

4.60

4.78

3.83

4.17

4.78

Days Receivables Outstanding (?)

79.33

76.37

95.19

87.52

76.31

Revenue/Employee2 (?)

1,526,138

1,610,982

1,204,793

1,908,828

1,672,942

Operating Income/Employee2 (?)

37,231

54,847

123,499

204,014

272,693

EBITDA/Employee2 (?)

81,347

94,782

147,417

335,090

310,956

 

 

 

 

 

 

Profitability

Gross Margin (?)

9.88%

11.25%

17.57%

15.46%

20.42%

Operating Margin (?)

2.44%

3.40%

10.25%

10.69%

16.30%

EBITDA Margin (?)

5.33%

5.88%

12.24%

17.55%

18.59%

EBIT Margin (?)

2.44%

3.40%

10.25%

10.69%

16.30%

Pretax Margin (?)

3.09%

4.11%

10.55%

8.09%

16.46%

Net Profit Margin (?)

1.97%

3.21%

8.15%

5.98%

12.08%

R&D Expense/Revenue (?)

0.30%

0.40%

1.07%

0.64%

0.16%

COGS/Revenue (?)

90.12%

88.75%

82.43%

84.54%

79.58%

SG&A Expense/Revenue (?)

6.60%

7.11%

6.87%

4.00%

3.88%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

1.17%

2.28%

4.98%

5.22%

14.92%

Return on Equity (?)

1.81%

3.47%

6.64%

8.64%

29.73%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

4.08

1.23

-0.31

9.20

-7.93

Operating Cash Flow/Share 2 (?)

4.20

1.55

1.11

10.86

-6.24

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/Earnings (TTM) (?)

40.59

Market Cap/Equity (MRQ) (?)

0.84

Market Cap/Revenue (TTM) (?)

1.08

Market Cap/EBIT (TTM) (?)

52.86

Market Cap/EBITDA (TTM) (?)

20.03

Enterprise Value/Earnings (TTM) (?)

32.69

Enterprise Value/Equity (MRQ) (?)

0.68

Enterprise Value/Revenue (TTM) (?)

0.87

Enterprise Value/EBIT (TTM) (?)

42.57

Enterprise Value/EBITDA (TTM) (?)

16.13

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.19

UK Pound

1

Rs.102.14

Euro

1

Rs.84.74

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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.