MIRA INFORM REPORT

 

 

Report Date :

13.09.2014

 

IDENTIFICATION DETAILS

 

Name :

ETERNAL MATERIALS CO., LTD.

 

 

Formerly Known as : 

Eternal Chemical Co., Ltd.

 

 

Registered Office :

No.578, Chien-Kung Rd., Kaohsiung

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

03.12.1964

 

 

Com. Reg. No.:

75339004

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

·         engaged in manufacturing and sale of chemical products including resins materials, specialty chemical, electronic chemical materials, and semiconductor materials.

Manufacturer of synthetic resin 

Manufacturer of electronic material

Manufacturer of painting

Manufacturer of plastic raw materials

 

 

No of Employees :

About 1,900 Employees

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory 

 

 

Payment Behaviour :

No Complaints 

 

 

Litigation :

Clear 

 

NOTES :

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

 

ECGC Country Risk Classification List – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Taiwan

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

                                                           Taiwan ECONOMIC OVERVIEW

 

Taiwan has a dynamic capitalist economy with gradually decreasing government guidance of investment and foreign trade. Exports, led by electronics, machinery, and petrochemicals have provided the primary impetus for economic development. This heavy dependence on exports exposes the economy to fluctuations in world demand. 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:

Eternal Materials Co., Ltd.

Supplied Name:

ETERNAL MATERIALS CO LTD

Trading Address:

No.578, Chien-Kung Rd., Kaohsiung, Taiwan, R.O.C.

Supplied Address:

578 CHIEN-KUNG ROAD KAOHSI

Telephone Number:

+886-7-383-8181

Fax Number:

+886-7-383-0816

Notes: The exact name and address are as above.

 

Company Identification Details

 

Registered Name:

Eternal Materials Co., Ltd.

Registered Address:

No.578, Chien-Kung Rd., Kaohsiung, Taiwan, R.O.C.

Date of Foundation:

1964-12-3

Registration Number:

75339004

Registry:

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

Registered Capital:

NTD 12,000,000,000 (USD 399,600,000)

(As of 2014.07, 1 NTD = 0.0333 USD)

Paid-up Capital:

NTD 9,923,971,120 (USD 330,468,238)

Legal Representatives:

Guolun Gao

Legal Form:

Joint Stock Company

Principal Activities:

·         engaged in manufacturing and sale of chemical products including resins materials, specialty chemical, electronic chemical materials, and semiconductor materials.

Manufacturer of synthetic resin 

Manufacturer of electronic material

Manufacturer of painting

Manufacturer of plastic raw materials

Staff:

About 1,900 Employees

Listed at Stock Exchange:

Yes; (Stock Code: 1717)

Date of Last Annual Return:

2014-6-12

 

History

 

Subject was incorporated on 1964-12-3 with registered number 75339004 as Joint Stock Company in Taiwan.

 

Subject was listed on Taiwan Stock Exchange on 1994-3-31.

 

Change of Name:

Former Chinese Name

長興化學工業股份有限公司

Current Chinese Name

長興材料工業股份有限公司

 

Former English Name

Eternal Chemical Co., Ltd.

Current English Name

Eternal Materials Co., Ltd.

 

Awards

Year

Awards

2008

Blue chip importer and exporter

2009

Blue chip importer and exporter

2010

Blue chip importer and exporter

 

Standard of Blue chip importer and exporter

 

Unit: USD

Year

Amount

2008

18,000,000

2009

19,000,000

2010

15,000,000

 

 

Shareholders

 

Name

Subscription Shares

Guolun Gao

43,002,469

Cifei Xiao

446,813

Huaikun Yang

13,979,467

Wutong Huang

3,137,359

Jinkun Xie

578,179

Yingzhi Gao

15,884,028

Kwang Yang Motor Co., Ltd

98,418,906

Maozheng Chen

5,320,600

Hong Zhang

21,640

 

The information above is that of subject’s major shareholders.

Major Shareholder Information:

Registered Name:

Kwang Yang Motor Co., Ltd

Registered Address:

No.35, Wan Hsing Street, Sanmin District, Kaohsiung Taiwan

Date of Foundation:

1963-3-22

Registration Number:

75195800

Registry:

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

Registered Capital:

NTD 5,835,375,000 (USD 194,317,988)

(As of 2014.7, 1 NTD = 0.0333 USD)

Paid-up Capital:

NTD 5,835,375,000 (USD 194,317,988)

Legal Representatives:

Shengfeng Ke

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2014-6-12

 

 


Subsidiaries & Branches

 

Branches

1

Name

Luzhu Branch

Address:

No.22, Changing Road, Houlang Village, Luzhu District, Kaohsiung City, Taiwan

Registration Number

84894209

Date of Registration

1994-7-5

Status

Dissolved

Manager Name

Mingzhao Su

Date of Last Annual Return

2001-5-31

2

Name

Ping-Nan Branch

Address:

1F, 23, Ping-Nan Rd., Ping-Nan Industrial Zone, Fang-Liao Hsiang, Ping Tung Hsien, Taiwan

Registration Number

84309782 

Date of Registration

1994-2-15

Status

Live Company

Manager Name

Henning Liao

Date of Last Annual Return

2014-6-12

 

Related Companies:

1

Name

Eternal Photoelectric Material Industry (Yingkou) Co., Ltd.

Address:

102 Xinhai Street, Yingkou Coastal Industrial Base ,Liaoning, China

Telephone Number:

+86-417-293-5000

Fax Number:

+86-417-292-7935

E-mail:

vovo_cheng@email.eternal-group.com

Main Product:

Dry Film Photoresist

2

Name

Eternal Chemical (Tianjin) Co., Ltd.

Address:

Tianjin Dagang Petrochemical industrial Park

Telephone Number:

+86-22-5972-3366

Fax Number:

+86-22-5972-3377

E-mail:

albert_huang@email.eternal-group.com

Main Product:

Acrylic Resin, Alkyd Resin

3

Name

Eternal Chemical (China) Co., Ltd.

Address:

566 Qingyang N. Road, Zhoushi Town, Kunshan, Jiangsu, China

Telephone Number:

+86-512-5762-2168

Fax Number:

+86-512-5762-1859

E-mail:

nick_pan@email.eternal-group.com

Main Product:

General Purpose Resins, Synthetic Resins for Coatings

4

Name

Eternal Electronic Materials (Kunshan) Co., Ltd.

Address:

267 Qingyang Road, Zhoushi Town, Kunshan, Jiangsu, China

Telephone Number:

+86-512-5771-7512

Fax Number:

+86-512-5771-8011

E-mail:

carl_lin@email.eternal-group.com

Main Product:

General Purpose Resins, Synthetic Resins for Coatings

5

Name

Eternal Photoelectric Material Industry (Kunshan) Co., Ltd.

Address:

363 Changjiang N. Road, Kunshan, Jiangsu, China

Telephone Number:

+86-512-5766-9486

Fax Number:

+86-512-5766-9489

E-mail:

nick_pan@email.eternal-group.com

Main Product:

Dry Film Photoresist

6

Name

Eternal Synthetic Resins (Changshu) Co., Ltd.

Address:

15 Xinggang Road, Riverside Industrial Park Changshu, Jiangsu, China

Telephone Number:

+86-512-5286-0006

Fax Number:

+86-512-5286-0007

E-mail:

chaocheng_hung@email.eternal-group.com

Main Product:

Unsaturated Polyester Resins

7

Name

Eternal Optical Material (Suzhou) Co., Ltd.

Address:

111 Songshan Road, SND, Suzhou, Jiangsu, China

Telephone Number:

+86-512-6805-0026

Fax Number:

+86-512-6805-0025

E-mail:

simon_chang@email.eternal-group.com

Main Product:

Optical Material

8

Name

Eternal Technologies (Shanghai) Co., Ltd.

Address:

1397 Yishan Road, Shanghai, China

Telephone Number:

+86-21-6401-6000

Fax Number:

+86-21-6406-3225

E-mail:

shyyau_po@email.eternal-group.com

Main Product:

Research and Development

9

Name

ESCO Specialty Coatings (Shanghai) Co., Ltd.

Address:

NO.1269, Linxian Road, Jinshan Industrial Zone, Shanghai

Telephone Number:

+86-21-3369-2188

Fax Number:

+86-21-3369-2269

E-mail:

alexlan_wu@email.eternal-group.com

Main Product:

Specialty Coating

10

Name

Eternal Chemical (Guangdong) Co., Ltd.

Address:

Dalang Bay Industrial Zone, Nanshui Town, Zhuhai, Guangdong, China

Telephone Number:

+86-756-726-5566

Fax Number:

+86-756-398-5577

E-mail:

king_huang@email.eternal-group.com

Main Product:

General Purpose Resins, Synthetic Resins for Coatings, Unsaturated Polyester Resins

11

Name

Eternal Specialty Chemical (Zhuhai) Co., Ltd.

Address:

Biyang Road, Gaolan Petrochemical Sector of Harbor Industrial Zone, Zhuhai, Guangdong, China

Telephone Number:

+86-756-398-5888

Fax Number:

+86-756-398-5111

E-mail:

yuwen_chau@email.eternal-group.com

Main Product:

Specialty Monomer, Oligomer, OPV

12

Name

Eternal Electronic Material (Guangzhou) Co., Ltd.

Address:

69 Dongpeng Road, Eastern Zone, GETDD, Guangzhou, Guangdong, China

Telephone Number:

+86-20-8226-4378

Fax Number:

+86-20-8226-4290

E-mail:

jc_wen@email.eternal-group.com

Main Product:

Dry Film Photoresist

13

Name

Eternal Photo Electronic Materials (Guangzhou) Co., Ltd.

Address:

No. 8, Ruihe Road, Science City, New and High Technology Industrial Development Zone, Guangzhou, Guangdong, China

Telephone Number:

+86-20-3220-6688

Fax Number:

+86-20-8226-4290

E-mail:

larry_fang@email.eternal-group.com

Main Product:

Dry Film Photoresist

14

Name

Eternal Technology Corporation

Address:

1800 Touchstone Road Colonial Heights, VA 23834, U.S.A.

Telephone Number:

+1-804-524-8555/524-8557

Fax Number:

+1-804-524-8556

E-mail:

chunlong_sung@email.eternal-group.com

Main Product:

Dry Film Photoresist

15

Name

Eternal Electronic Material (Thailand) Co., Ltd.

Address:

335/8 Moo 9, Bangna-Trad., Rd., KM 19 Tambol Bangchalong AmphurBangplee, Samutprakarn 10540

Telephone Number:

+662-750-9086/750-9097/750-9147/337-30097

Fax Number:

+662-750-9096

E-mail:

shihpin_kuo@email.eternal-group.com

Main Product:

Dry Film Photoresist

 

Factories

1

Name:

Zhongli The 2nd Factory

Address:

2/F, No. 25-2, Jilin Rd., Wenhua Li, Zhongli City, Taoyuan County, Taiwan

Date of Foundation:

2000-7-10

Date of Registration:

2001-3-26

Factory Registration Number:

99626411

Factory Manager:

Shiliang Lv

Status:

In Production

Date of Last Annual Return:

2014-7-7

Major Products:

199 other chemical products

2

Name:

Zhongli Factory

Address:

2/F, No. 27-1, Jilin Rd., Wenhua Li, Zhongli City, Taoyuan County, Taiwan

Date of Foundation:

1995-12-23

Date of Registration:

1997-6-30

Factory Registration Number:

99626421

Factory Manager:

Shiliang Lv

Status:

In Production

Date of Last Annual Return:

2014-7-7

Major Products:

199 other chemical products

3

Name:

Luzhu Factory

Address:

No. 22, Changxing Rd., Houxiang Li, Luzhu Dist., Gaoxiong City, Taiwan

Date of Foundation:

1990-12-31

Date of Registration:

1990-12-31

Factory Registration Number:

99661553

Factory Manager:

Dongrong Lin

Status:

In Production

Date of Last Annual Return:

2014-7-2

Major Products:

184 synthetic resin, plastic and rubber

199 other chemical products

192 coating of dyes and pigments

239 other nonmetal mineral products

263 printed circuit board

4

Name:

Dafa Factory

Address:

No. 30, Yumin Street, Daliao Li, Daliao Dist., Gaoxiong City, Taiwan

Date of Foundation:

1990-12-31

Date of Registration:

1990-12-31

Factory Registration Number:

99661731

Factory Manager:

Fengrong Zhang

Status:

In Production

Date of Last Annual Return:

2014-7-2

Major Products:

263 printed circuit board

269 other electronic parts

181 basic chemical materials

5

Name:

Ping’nan Branch

Address:

No. 23, Ping’nan Rd., Donghai Village, Fangliao Xiang, Pingdong County, Taiwan

Date of Foundation:

1988-10-6

Date of Registration:

1994-10-11

Factory Registration Number:

99665562

Factory Manager:

Hongyi Chen

Status:

In Production

Date of Last Annual Return:

2014-7-3

Major Products:

199 other chemical products

 

Personnel Information

 

Core Management

Directors

1

Name

Guolun Gao

Position

Chairman of the Board

2

Name

Huaikun Yang

Position

Director

3

Name

Wutong Huang

Position

Director

4

Name

Cifei Xiao

Position

Director

5

Name

Jinkun Xie

Position

Director

6

Name

Yingzhi Gao

Position

Director

7

Name

Junbin Ke

Position

Director

8

Name

Maozheng Chen

Position

Supervisor

9

Name

Hong Zhang

Position

Supervisor

10

Name

Mingzhao Su

Position

Manager

Date of Appointment

1998-6-15

11

Name

Shunren Huang

Position

Manager

Date of Appointment

2001-1-15

12

Name

Jinyuan Chen

Position

Manager

Date of Appointment

2011-2-21

13

Name

Mingren Chen

Position

Manager

Date of Appointment

2011-2-21

14

Name

Shuwen Yan

Position

Manager

Date of Appointment

2013-1-1

15

Name

Guolun Gao

Position

Manager

Date of Appointment

2000-6-30

16

Name

Jinkun Xie

Position

Manager

Date of Appointment

2001-1-15

 

Personnel Structure

Total Employees

About 1,900 Employees

 

Operation Information

 

Offices & Factories

 

Headquarters

Add

No.578, Chien-Kung Rd., Kaohsiung, Taiwan, R.O.C.

 

Production Information

l         Subject is engaged in manufacturing of chemical products

l         Subject has factories in Taiwan for production. It is introduced that subject has factories in mainland China and USA for production, but we cannot obtain the detail information.

l         Subject obtained the certifications of ISO 9001, ISO 14001 and OHSAS 18001.

 

Purchase Information

l         The registered activities of subject:

Business Code

Details

C801040

Manufacture of synthetic resin 

CC01080

Manufacture of electronic material

C802030

Manufacture of painting

C802120 

Fertilizer manufacturing industry

C801050 

Manufacturing of plastic raw materials

C805990 

Other plastic products manufacturing process with all kinds of pressure sensitive tape (IC)

C801990 

Other chemical materials manufacturing (photoresist, photoelectric chemical materials, constructing materials, etc.)

C801020 

Petroleum chemical raw materials manufacturing

C801010 

Basic chemical manufacturing industry

 --

Photoresist manufacturing processing and sales

 --

Electronic chemical manufacturing processing and sales

 --

Polyol of manufacturing processing and sales

 --

Methyl acrylate and acrylic acid ester of manufacturing, processing and sales

ZZ99999 

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

 

l         The raw materials for production are both purchased at home and abroad.

l         It is introduced that subject imports some technology from abroad such as Japan, USA, Germany, and France.

 

Sales Information

l         Subject is engaged in sale of chemical products.

l         The major products sold by the subject include resins materials, specialty chemical, electronic chemical materials, and semiconductor materials.

l         Subject’s sales regions include domestic market, Japan, Korea, Singapore, Southeast Asia, USA, North America, Europe, etc.

l         Subject has its own brand “Eternal”.

 

The major products of the subject are as follows:

Category

Products

Resins Materials

Synthetic resins, general purpose resins, unsaturated polyester resins, vinyl ester resins, etc.

Semiconductor materials

Epoxy molding compound, etc.

Electronic Chemical Materials

Phenolic insulation board, carbon board, bakelite, photoresist materials, polyimide materials, photosensitive

polyimide materials, diffusion film, reflection film, normal prism, multi-function prism film, hard coating film, anti-finger hard coating film, etc.

Specialty Chemicals

Mono-functional monomers, di-functional monomers, tri-functional monomers, multi-functional monomers, rigid monomers, ethoxylated monomers, propoxylated monomers, specialty coatings, etc.

 

Import and export right:

Import right

Yes

Export right

Yes

 

Settlements

 

Purchase

Domestic Purchase

Product

Payment Terms

Proportion

Raw materials

T/T, Credit Sale, etc

100%

 

Foreign Purchase

Product

Payment Terms

Proportion

Raw materials

L/C, T/T, etc

100%

 

Sales

Domestic Markets

Product

Sales Terms

Proportion

Chemicals products, etc.

Cash, T/T, Credit Sale, etc

100%

 

Export

Product

Sales Terms

Proportion

Chemicals products, etc.

L/C, T/T, etc

100%

 


Balance Sheet

 

Unit: NTD/000

 

2012-12-31*

2011-12-31*

Cash and cash equivalents

1,468,917.00

214,011.00

Notes receivable - net

612,625.00

541,792.00

Notes receivable - related parties - net

1,820.00

2,747.00

Accounts receivable - net

2,313,962.00

2,690,175.00

Accounts receivable - related parties - net

699,128.00

769,789.00

Other receivables - related parties

122,002.00

124,226.00

Other financial assets - current

328,975.00

32,995.00

Inventories

2,836,294.00

3,100,811.00

Other current assets

258,116.00

336,063.00

Current assets

8,641,839.00

7,812,609.00

Available-for-sale financial assets - non current

581,563.00

482,404.00

Financial assets carried at cost - non current

147,754.00

447,754.00

Equity investments under equity method

18,545,337.00

17,756,758.00

Investments

18,545,337.00

17,756,758.00

Other financial assets - non current

17,680.00

16,628.00

Funds and long-term investments

19,292,334.00

18,703,544.00

Land

487,080.00

449,008.00

Buildings and structures

2,417,306.00

2,296,523.00

Machinery and equipment

6,601,584.00

6,283,299.00

Warehousing equipment

469,158.00

453,916.00

Testing equipment

824,620.00

778,456.00

Other facilities

79,331.00

85,135.00

Revaluation increment

1,977,218.00

1,977,218.00

Cost and revaluation increment

12,856,297.00

12,323,555.00

Accumulated depreciation

-7,993,011.00

-7,584,122.00

Accumulated impairment - fixed assets

-168,176.00

-168,274.00

Construction in process and prepayment for equipments

125,659.00

265,357.00

Fixed assets

4,820,769.00

4,836,516.00

Deferred pension cost

11,042.00

14,828.00

Other intangible assets

47,145.00

83,141.00

Intangible assets

58,187.00

97,969.00

Other assets - other

9,370.00

36,076.00

Other assets

9,370.00

36,076.00

Assets

32,822,499.00

31,486,714.00

Short-term borrowings

1,324,970.00

1,019,162.00

Short-term notes and bills payable

449,683.00

599,318.00

Notes payable

47,311.00

20,330.00

Accounts payable

1,573,159.00

1,244,378.00

Income tax payable

110,370.00

43,379.00

Accrued expenses

481,557.00

451,023.00

Long-term liabilities - current portion

2,070,000.00

0.00

Other current liabilities

130,784.00

174,375.00

Current liabilities

6,187,834.00

3,551,965.00

Financial liabilities measured at fair value through profit or loss - non current

0.00

5,606.00

Long-term borrowings

5,030,000.00

6,300,000.00

Long-term liabilities

5,030,000.00

6,305,606.00

Reserve for land revaluation increment tax

640,717.00

640,717.00

Reserves

640,717.00

640,717.00

Pension reserve / accrued pension liability

961,981.00

856,951.00

Deferred income tax liabilities

1,738,488.00

1,617,254.00

Other liabilities - other

3,347.00

1,740.00

Other liabilities

2,703,816.00

2,475,945.00

Liabilities

14,562,367.00

12,974,233.00

Common stock

9,923,971.00

9,923,971.00

Capital surplus - additional paid-in capital

309,017.00

309,017.00

Capital surplus - treasury stock transactions

19,642.00

19,642.00

Capital surplus - long-term equity investments

37,099.00

5,889.00

Capital surplus

365,758.00

334,548.00

Legal reserve

2,497,454.00

2,375,769.00

Unappropriated retained earnings

3,451,361.00

3,303,021.00

Retained earnings

5,948,815.00

5,678,790.00

Cumulative translation adjustments

882,985.00

1,499,029.00

Net loss not recognized as pension cost

-299,574.00

-262,875.00

Unrealized gains (losses) on financial instruments

416,592.00

317,433.00

Unrealized Revaluation Increment

1,021,585.00

1,021,585.00

Equity adjustments

2,021,588.00

2,575,172.00

Stockholders- equity

18,260,132.00

(USD 608,062,395.60)

18,512,481.00

(USD 616,465,617.30)

 

(As of 2014.07, 1 NTD = 0.0333 USD)

 

Unit: NTD/000

 

2013-12-31#

Total cash and cash equivalents

4,844,892

Notes receivable, net

2,401,604

Accounts receivable, net

9,842,927

Total inventories

6,551,021

Total other current assets

3,614,714

Total current assets

27,255,158

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

564,766

Non-current financial assets at cost, net

216,559

Investments accounted for using equity method, net

1,460,214

Total property, plant and equipment

13,316,224

Investment property, net

9,243

Total intangible assets

50,997

Deferred tax assets

333,565

Total other non-current assets, others

913,444

Total other non-current assets

913,444

Total non-current assets

16,865,012

Total assets

44,120,170 (USD 1,469,201,661)

Total short-term borrowings

4,728,034

Total notes payable

106,053

Total accounts payable

3,201,633

Total other payables

1,349,325

Current tax liabilities

249,097

Total long-term liabilities, current portion

2,812,571

Other current liabilities, others

82,409

Total other current liabilities

2,894,980

Total current liabilities

12,529,122

Total long-term borrowings

7,225,059

Total deferred tax liabilities

2,677,211

Total other non-current liabilities

1,546,971

Total non-current liabilities

11,449,241

Total liabilities

23,978,363

Ordinary share

9,923,971

Total capital stock

9,923,971

Total capital surplus, additional paid-in capital

309,017

Capital surplus, treasury share transactions

19,642

Capital surplus, changes in equity of associates and joint ventures accounted for using equity method

31,210

Total capital surplus

359,869

Legal reserve

2,623,697

Special reserve

426,930

Total unappropriated retained earnings (accumulated deficit)

4,122,181

Total retained earnings

7,172,808

Total exchange differences on translation of foreign financial statements

1,909,828

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

453,754

Total other equity interest

2,363,582

Total equity attributable to owners of parent

19,820,230

Non-controlling interests

321,577

Total equity

20,141,807 (USD 670,722,173.10)

(As of 2014.07, 1 NTD = 0.0333 USD)

 

Profit and Loss Account

 

Unit: NTD/000

 

2012*

2011*

Sales

16,906,798.00

(USD 562,996,373.40)

18,476,308.00

(USD 615,261,056.40)

Sales returns

48,910.00

25,878.00

Sales discounts and allowances

23,640.00

24,413.00

Sales

16,834,248.00

18,426,017.00

Operating income

16,834,248.00

18,426,017.00

Cost of sales

14,214,412.00

16,176,759.00

Operating costs

14,214,412.00

16,176,759.00

Gross profit (loss) from operations

2,619,836.00

2,249,258.00

Selling expense

799,203.00

760,020.00

General and administrative expenses

566,247.00

566,375.00

Research and development expenses

932,363.00

818,042.00

Operating expenses

2,297,813.00

2,144,437.00

Operating income (loss)

322,023.00

104,821.00

Income from long-term equity investments under the equity method

1,256,843.00

1,187,123.00

Investment income

1,256,843.00

1,187,123.00

Gains on sale of investments

7,864.00

44,929.00

Foreign exchange gains

0.00

83,428.00

Miscellaneous income

236,781.00

229,449.00

Non-operating revenues and gains

1,501,488.00

1,544,929.00

Interest expense

168,058.00

165,644.00

Foreign exchange losses

117,131.00

0.00

Miscellaneous disbursements

11,574.00

12,839.00

Non-operating expenses and losses

296,763.00

178,483.00

Income from continuing operations before income tax

1,526,748.00

1,471,267.00

Income tax expense (benefit)

264,326.00

254,410.00

Income from continuing operations

1,262,422.00

1,216,857.00

Net income (loss)

1,262,422.00

(USD 42,038,652.60)

1,216,857.00

(USD 40,521,338.10)

Income (loss) from continuing operations

1.27

1.23

Primary earnings per share

1.27

1.23

Cumulative effect of changes in accounting principle

1.27

1.23

Diluted earnings per share

1.27

1.23

(As of 2014.07, 1 NTD = 0.0333 USD)

 

Unit: NTD/000

 

2013#

Total operating revenue

38,189,390 (USD 1,271,706,687)

Total operating costs

31,344,833

Gross profit (loss) from operations

6,844,557

Gross profit (loss) from operations

6,844,557

Total selling expenses

1,814,168

Total administrative expenses

1,466,695

Total research and development expenses

1,226,904

Total operating expenses

4,507,767

Net operating income (loss)

2,336,790

Total other income

330,411

Foreign exchange gains

230,893

Gains on financial assets (liabilities) at fair value through profit or loss

21,638

Miscellaneous disbursements

69,527

Foreign exchange losses

0

Other gains and losses, net

183,004

Finance costs, net

313,998

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

76,190

Total non-operating income and expenses

275,607

Profit (loss) from continuing operations before tax

2,612,397

Total tax expense (income)

675,167

Profit (loss) from continuing operations

1,937,230

Profit (loss)

1,937,230

Exchange differences on translation

1,030,811

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

45,513

Actuarial gains (losses) on defined benefit plans

13,393

Income tax related to components of other comprehensive income

2,277

Other comprehensive income, net

1,087,440

Total comprehensive income

3,024,670

Profit (loss), attributable to owners of parent

1,929,799

Profit (loss), attributable to non-controlling interests

7,431

Comprehensive income, attributable to owners of parent

3,013,271

Comprehensive income, attributable to non-controlling interests

11,399

Basic earnings (loss) per share from continuing operations

1.94

Total basic earnings per share

1.94

Diluted earnings (loss) per share from continuing operations

1.94

Total diluted earnings per share

1.94

(As of 2014.07, 1 NTD = 0.0333 USD)

 

 

Cash Flows

 

Unit: NTD/000

 

2012*

2011*

Cash Flows from Operating Activities - Indirect Method

 

 

Net Income (Loss)

1,262,422.00

1,216,857.00

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

 

 

Depreciation Expense

471,848.00

449,113.00

Amortization Expense

38,058.00

43,143.00

Provision (Reversal of Provision) for Bad Debts Losses

8,410.00

-8,336.00

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

-10,255.00

4,283.00

Investment Loss (Income) Recognized under Equity Method

-1,256,843.00

-1,187,123.00

Cash Dividends Received from Investments Accounted for under Equity Method

517,094.00

79,410.00

Loss (Gain) on Disposal of Property, Plant and Equipment

2,339.00

3,179.00

Loss (Gain) on Disposal of Investments

-7,815.00

-44,929.00

Unrealized Revaluation Loss (Gain) on Financial Assets and Liabilities

-5,606.00

-5,475.00

Impairment Losses on Financial Asset

0.00

0.00

Impairment Loss on Non-Financial Assets

0.00

0.00

Other Adjustments to Reconcile Net Income

0.00

0.00

Decrease (Increase) in Notes Receivable

-69,906.00

48,056.00

Decrease (Increase) in Accounts Receivable

367,804.00

-224,450.00

Decrease (Increase) in Accounts Receivable - Related Parties

70,661.00

138,314.00

Decrease (Increase) in Other Receivable- Related Parties

2,225.00

18,024.00

Decrease (Increase) in Inventories

274,772.00

23,433.00

Decrease (Increase) in Other Current Assets

33,353.00

83,041.00

Decrease (Increase) in Other Financial Assets

4,019.00

-15,519.00

Decrease (Increase) in Deferred Tax Assets

165,826.00

216,668.00

Increase (Decrease) in Notes Payable

26,981.00

-5,747.00

Increase (Decrease) in Accounts Payable

328,781.00

-434,872.00

Increase (Decrease) in Accounts Payable - Related Parties

0.00

0.00

Increase (Decrease) in Income Tax Payable

66,991.00

-50,573.00

Increase (Decrease) in Accrued Expenses

30,534.00

-29,204.00

Increase (Decrease) in Other Financial Liabilities

0.00

0.00

Increase (Decrease) in Other Current Liabilities

-11,204.00

-1,075.00

Increase (Decrease) in Accrued Pension Liabilities

72,117.00

77,405.00

Net Cash Provided by (Used in) Operating Activities

2,382,606.00

393,623.00

Cash Flows from Investing Activities

 

 

Proceeds from Disposal of Available-for-sale Financial Assets

0.00

8,941.00

Proceeds from Disposal of Financial Assets Carried at Cost

0.00

8,814.00

Capital Reduction of Financial Assets Carried at Cost

0.00

37,105.00

Proceeds from Disposal of Investments Accounted for by Equity Method

16,585.00

48,750.00

Acquisition of Subsidiaries

-642,434.00

-78,448.00

Proceeds from Capital Reduction of Investments Accounted for under Equity Method

0.00

0.00

Purchase of Property, Plant and Equipment

-491,026.00

-590,646.00

Proceeds from Disposal of Property, Plant and Equipment

1,896.00

2,573.00

Proceeds from Disposal of Rental Assets and Idle Assets

24,596.00

0.00

Purchase of Intangible Assets

-1,650.00

-11,062.00

Decrease (Increase) in Other Financial Assets

-1,052.00

-1,021.00

Net Cash Provided by (Used in) Investing Activities

-1,093,085.00

-574,994.00

Cash Flows from Financing Activities

 

 

Increase (Decrease) in Short-term Loans

305,808.00

449,510.00

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

-149,635.00

599,318.00

Increase (Decrease) in Long-term Liabilities

800,000.00

-150,000.00

Increase (Decrease) in Other Liabilities

1,609.00

257.00

Cash Dividends Paid

-992,397.00

-1,417,710.00

Cash Bonus to Directors, Supervisors and Employees

0.00

0.00

Proceeds from Issuance of Shares

0.00

0.00

Net Cash Provided by (Used in) Financing Activities

-34,615.00

-518,625.00

Net Increase (Decrease) in Cash and Cash Equivalents

1,254,906.00

-699,996.00

Cash and Cash Equivalents, Beginning of year

214,011.00

914,007.00

Cash and Cash Equivalents, End of year

1,468,917.00

214,011.00

Supplemental Cash Flow Information

 

 

Interest Paid

182,258.00

166,019.00

Capitalized Interest

-2,402.00

-2,562.00

Interest Paid- Excluding Capitalized Interest

179,856.00

163,457.00

Income Tax Paid

31,509.00

88,313.00

Investing Activities Affecting Both Cash and Non-cash Items

 

 

Acquisition of Subsidiaries

2,554.00

78,448.00

Cash Paid for Acquisition of Property, Plant and Equipment

 

 

Increase in Property, Plant and Equipment

458,637.00

579,701.00

Increase (Decrease) in Payable for Equipment Purchased

32,389.00

10,945.00

Cash Paid for Acquisition of Property, Plant and Equipment

491,026.00

590,646.00

Other Supplemental Information

 

 

Total payment for acquiring the subsidiary (Based on 100% ownership)

2,554.00

78,448.00

Less: Cash balance of the Subsidiary (Based on 100% ownership)

0.00

0.00

 

Unit: NTD/000

 

2013#

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

 

Profit (loss) from continuing operations before tax

2,612,397

Profit (loss) before tax

2,612,397

Depreciation expense

1,407,881

Amortization expense

47,558

Provision (reversal of provision) for bad debt expense

-15,557

Net loss (gain) on financial assets or liabilities at fair value through profit or loss

-21,638

Interest expense

320,086

Interest income

-136,639

Dividend income

-22,737

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

-76,190

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

2,577

Loss (gain) on disposal of investments

-1,326

Other adjustments to reconcile profit (loss)

17,576

Total adjustments to reconcile profit (loss)

1,521,591

Decrease (increase) in notes receivable

-137,463

Decrease (increase) in accounts receivable

-1,092,912

Decrease (increase) in inventories

-31,352

Decrease (increase) in other current assets

500,084

Total changes in operating assets

-761,643

Increase (decrease) in notes payable

58,742

Increase (decrease) in accounts payable

-37,122

Increase (decrease) in other payable

182,715

Increase (decrease) in other financial liabilities

21,190

Increase (decrease) in other current liabilities

-30,773

Increase (decrease) in accrued pension liabilities

47,099

Total changes in operating liabilities

241,851

Total changes in operating assets and liabilities

-519,792

Total adjustments

1,001,799

Cash inflow (outflow) generated from operations

3,614,196

Interest received

102,952

Dividends received

153,741

Interest paid

-319,779

Income taxes refund (paid)

-442,200

Net cash flows from (used in) operating activities

3,108,910

Proceeds from disposal of available-for-sale financial assets

67,012

Proceeds from disposal of financial assets at cost

30,676

Acquisition of investments accounted for using equity method

-58,610

Net cash flow from acquisition of subsidiaries

-113,824

Acquisition of property, plant and equipment

-1,437,631

Proceeds from disposal of property, plant and equipment

61,164

Acquisition of intangible assets

-3,716

Proceeds from disposal of investment properties

0

Increase in other non-current assets

-4,981

Other investing activities

-821,788

Net cash flows from (used in) investing activities

-2,281,698

Increase in short-term loans

249,688

Increase in short-term notes and bills payable

-449,683

Proceeds from long-term debt

14,541,892

Repayments of long-term debt

-13,682,573

Decrease in other non-current liabilities

-23,835

Cash dividends paid

-1,091,637

Change in non-controlling interests

14,185

Net cash flows from (used in) financing activities

-441,963

Effect of exchange rate changes on cash and cash equivalents

328,639

Net increase (decrease) in cash and cash equivalents

713,888

Cash and cash equivalents at beginning of period

4,131,004

Cash and cash equivalents at end of period

4,844,892

Cash and cash equivalents reported in the statement of financial position

4,844,892

 

Note:

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

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

 

 

Bankers

 

Subject declined to disclose any information about bankers, and we cannot obtain the information from other source.

 

 

Public Record

 

Mortgage

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

 

Lawsuit

Up to date of reporting, no existing or latent litigation of the subject has been found.

 

 

Interview Details

 

Name

Ms. Chen

Department

Sales Department

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.84

UK Pound

1

Rs.98.72

Euro

1

Rs.78.64

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.