MIRA INFORM REPORT

 

 

Report No. :

337907

Report Date :

28.08.2015

 

IDENTIFICATION DETAILS

 

Name :

AVISION INC.

 

 

Registered Office :

No.20, Creation Rd. 1, Science-Based Industrial Park, Hsinchu, Taiwan, R.O.C.

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

24.04.1991

 

 

Com. Reg. No.:

22099759

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturing and Sales of Electronic Products.

 

 

No. of Employees :

About 1,366

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Clear

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Taiwan

A1

A1

 

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. 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. However, follow-on components of the ECFA, including a signed agreement on trade in services and negotiations on trade in goods and dispute resolution, have stalled. In early 2014, the government bowed to public demand and proposed a new law governing the oversight of cross-Strait agreements, before any additional deals with China are implemented; the legislature has yet to vote on such legislation, leaving the future of ECFA up in the air as President MA enters his final full year in office. MA has portrayed ECFA as Taiwan’s key to greater participation in East Asia’s free trade networks.

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 expected to account for nearly 20% of the island's total population by 2025.

The island runs a trade surplus, largely because of its surplus with China, and its foreign reserves are the world's fifth largest, behind those of China, Japan, Saudi Arabia, 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, the Taiwan Central Bank signed a memorandum of understanding (MOU) 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 has helped Taiwan develop into a local RMB hub.

Closer economic links with the mainland bring greater opportunities for Taiwan’s economy but also pose new challenges as the island becomes more economically dependent on China at a time when political differences remain unresolved. During 2014, the press paid increasing attention to domestic economic issues, while pushing aside the debates over trade liberalization that were a hallmark of MA’s tenure. The media focused on the divide between Taiwan’s “haves” and “have nots,” providing extensive coverage of public frustration with stagnant wages, skyrocketing housing prices, and the difficulty of finding decent entry-level jobs.

 

Source : CIA

 


Contact Points

 

Company Name:

AVISION INC.

Supplied Name:

AVISION INC WILLIAM WU

Trading Address:

No.20, Creation Rd. 1, Science-Based Industrial Park, Hsinchu, Taiwan, R.O.C.

Supplied Address:

20 CREATION ROAD I, SCIENCE BASED INDUSTRIAL PARK, HSINCHU, TAIWAN

Telephone Number:

+886-3-578-2388

Fax Number:

+886-3-577-7017/578-0326

 

Notes: The exact name and address are as above.

 

 

Company Identification Details

 

Registered Name:

Avision Inc.

Registered Address:

No.20, Creation Rd. 1, Science-Based Industrial Park, Hsinchu, Taiwan, R.O.C.

Date of Foundation:

1991-4-24

Registration Number:

22099759

Registry:

Science Park Administration, MOST

Registered Capital:

NTD 3,000,000,000 (USD 96,000,000)

(As of 2015.08, 1 NTD = 0.032 USD)

Paid-up Capital:

NTD 2,202,258,500 (USD 73,114,982)

Legal Representatives:

Shaorun Sheng

Legal Form:

Joint Stock Company

Principal Activities:

Manufacturing and sales of electronic products.

Staff:

About 1,366 Employees

(As of 2015-3-31)

Listed at Stock Exchange:

Yes; stock symbol:2380

Date of Last Annual Return:

2015-6-25

 

 

History

 

Subject was incorporated on 1991-4-24 with registered number 22099759 as Joint Stock Company in Taiwan.

 

Subject listed on Taiwan Stock Exchange on 1998-12-3.

 

 

Corporate Structure

 

Factory

Address:

No.20, Creation Rd. 1, Science-Based Industrial Park, Hsinchu, Taiwan, R.O.C.

Date of Registration:

1991-7-27

Factory Registration Number:

95A00189

Factory Manager:

Shaorun Sheng

Status:

In production

Date of Last Annual Return:

2013-9-18

Major Products:

269 other electronic components

271 computer and related equipment

276 radiation and electronic medical equipment

 

Major Related Companies

Avision Enterprise (B. V. I) Inc

Avision International Inc

Avision Development Inc

Sunglow International Inc

Avision Labs Inc

Sunglow North America Inc

Avsion Europe GMBH

Avision Brasil Ltda

 

 

Shareholders

 

Major Shareholders

 

Name

Subscription Shares

Shaorun Sheng

12,846,919

Xiangsheng Chen

54,806

Zixiong Li

472,260

Yongchun Wu

50

 

 

Management Information

 

Core Management

 

Directors

1

Name

Shaorun Sheng

Position

Board Chairman

2

Name

Xiangsheng Chen

Position

Director

3

Name

Zixiong Li

Position

Director

4

Name

Yongchun Wu

Position

Director

5

Name

Bifeng Cai

Position

Independent Director

6

Name

Kuang Chen

Position

Independent Director

7

Name

Mingxiu Peng

Position

Independent Director

8

Name

Shaorun Sheng

Position

Manager

Date of Appointment

1992-12-20

 

Personnel Structure

 

Total Employees

About 1,366 Employees

(As of 2015-3-31)

 

 

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

No.20, Creation Rd. 1, Science-Based Industrial Park, Hsinchu, Taiwan, R.O.C.

 

Production Information

 

Subject is engaged in manufacturing of electronic products.

Subject has a factory in Taiwan for production.

 

Purchase Information

 

The registered activities of subject:

Business Code

Details

CB01020 

Manufacturing of office equipment.

CC01060 

Manufacturing of wired telecommunication equipment.

CE01030 

Manufacturing of optical instrument.

CC01110 

Manufacturing of computer and office equipment.

CC01101 

Manufacturing of radio-frequency equipment under telecommunication regular.

CF01011 

Manufacturing of medical devices.

F401021 

Importing of radio-frequency equipment under telecommunication regular.

F401010 

International trading business.

F108031 

Wholesales of medical devices.

F208031 

Retails of medical devices.

Researching, developing, producing, manufacturing and sales of following products:

1

Digital copier

2

Multi-function printer

3

Electronic whiteboard

4

Sending paper and paging rapidly system.

5

Module for scanning

6

High-resolution film and image scanner

7

High order printer

8

Digital projector

9

Fax machine and parts

10

Optical engine and module

11

A handheld scanner in WI-FI.

12

Blood analyzer

13

The data reader capsule endoscopy

--

Consulting of above related business.

--

Operating in importing and exporting business

 

Subject purchases its components and etc both at home and abroad.

 

Sales Information

 

Subject is engaged in sale of electronic products.

The major products include document scanner, flatbed scanner, multi-function peripheral, network scanner, intelligent/portable scanner.

Subject’s sales regions include Asia, Europe, America, Australia.

Subject’s major customers are manufacturers, distributors of computer and related equipment.

It is introduced that subject has cooperated with the companies such as Hewlett-Packard Company, Lexmark International Inc, Borther Industrial Ltd and etc.

It is introduced that subject has many distributors such as Proscan Australia Pty Ltd, Dicom International AG.

 

Import and export right:

Import right

Yes

Export right

Yes

 

 

Settlements

 

Purchase

 

Domestic Purchase

Products

Components

Payment Terms

Cash, T/T

 

Import

Products

Components

Payment Terms

L/C, T/T

 

Sales

 

Domestic Markets

Product

Electronic products

Selling Terms

Cash, T/T

 

Export

Product

Electronic products

Selling Terms

Cash, T/T

 

 

Balance Sheet

 

Unit: NTD/000

Consolidated

2014-12-31

2013-12-31

Assets

 

 

   Current assets

 

 

    Cash and cash equivalents

 

 

     Total cash and cash equivalents

1,057,348

720,625

    Current financial assets at fair value through profit or loss

 

 

     Total current financial assets at fair value through profit or loss

0

187,587

    Notes receivable, net

 

 

     Notes receivable, net

737

50

    Accounts receivable, net

 

 

     Accounts receivable, net

580,188

528,578

    Accounts receivable due from related parties, net

 

 

     Accounts receivable due from related parties, net

9,998

11,297

    Other receivables

 

 

     Other receivables, net

8,477

9,544

    Inventories

 

 

     Total inventories

893,398

1,033,216

    Prepayments

 

 

     Total prepayments

49,248

58,066

    Other current assets

 

 

     Total other current assets

9,865

15,238

    Total current assets

2,609,259

2,564,201

   Non-current assets

 

 

    Non-current available-for-sale financial assets

 

 

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

400,855

410,879

    Investments accounted for using equity method

 

 

     Investments accounted for using equity method, net

67,687

69,653

    Property, plant and equipment

 

 

     Total property, plant and equipment

1,004,142

1,041,425

    Intangible assets

 

 

     Total intangible assets

40,088

44,568

    Deferred tax assets

215,535

204,403

    Other non-current assets

 

 

     Total other non-current assets

63,045

70,722

    Total non-current assets

1,791,352

1,841,650

   Total assets

4,400,611

4,405,851

  Liabilities

 

 

   Current liabilities

 

 

    Short-term borrowings

 

 

     Total short-term borrowings

140,507

120,167

    Notes payable

 

 

     Total notes payable

237

230

    Accounts payable

 

 

     Total accounts payable

320,262

347,779

    Other payables

 

 

     Total other payables

161,512

152,854

    Current tax liabilities

8,220

2,359

    Current provisions

 

 

     Total current provisions

13,885

13,803

    Other current liabilities

 

 

     Total other current liabilities

5,147

4,083

    Total current liabilities

649,770

641,275

   Non-current liabilities

 

 

    Deferred tax liabilities

 

 

     Total deferred tax liabilities

60,393

44,946

    Other non-current liabilities

 

 

     Total other non-current liabilities

151,039

146,843

    Total non-current liabilities

211,432

191,789

   Total liabilities

861,202

833,064

  Equity

 

 

   Equity attributable to owners of parent

 

 

    Share capital

 

 

     Ordinary share

2,202,244

2,202,176

     Total capital stock

2,202,244

2,202,176

    Capital surplus

 

 

     Capital surplus, additional paid-in capital

 

 

      Total capital surplus, additional paid-in capital

650,263

650,263

     Capital surplus, treasury share transactions

17,157

17,157

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

63

63

     Capital surplus, employee share options

115,019

104,415

     Total capital surplus

782,502

771,898

    Retained earnings

 

 

     Legal reserve

586,521

586,521

     Special reserve

5,836

5,836

     Unappropriated retained earnings (accumulated deficit)

 

 

      Total unappropriated retained earnings (accumulated deficit)

-215,422

-129,108

     Total retained earnings

376,935

463,249

    Other equity interest

 

 

     Exchange differences on translation of foreign financial statements

 

 

      Total exchange differences on translation of foreign financial statements

247,255

194,884

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

 

 

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

-29,193

-18,225

     Total other equity interest

218,062

176,659

    Treasury shares

41,195

41,195

    Total equity attributable to owners of parent

3,538,548

3,572,787

   Non-controlling interests

861

0

   Total equity

3,539,409

3,572,787

   Number of share capital awaiting retirement

0

0

   Equivalent issue shares of advance receipts for ordinary share

0

0

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

3,625,078

3,625,078

 

 

Profit and Loss Account

 

Unit: NTD/000

Consolidated

2014

2013

  Operating revenue

 

 

   Total operating revenue

2,792,406

2,818,145

  Operating costs

 

 

   Total operating costs

2,032,793

2,176,162

  Gross profit (loss) from operations

759,613

641,983

  Gross profit (loss) from operations

759,613

641,983

  Operating expenses

 

 

   Selling expenses

 

 

    Total selling expenses

181,909

157,738

   Administrative expenses

 

 

    Total administrative expenses

226,920

292,873

   Research and development expenses

 

 

    Total research and development expenses

482,552

492,584

   Total operating expenses

891,381

943,195

  Net operating income (loss)

-131,768

-301,212

  Non-operating income and expenses

 

 

   Other income

 

 

    Total other income

22,872

33,007

   Other gains and losses

 

 

    Other gains and losses, net

54,456

25,786

   Finance costs

 

 

    Finance costs, net

6,276

6,439

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

 

 

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

-1,504

-689

   Total non-operating income and expenses

69,548

51,665

  Profit (loss) from continuing operations before tax

-62,220

-249,547

  Tax expense (income)

 

 

   Total tax expense (income)

22,689

-3,522

  Profit (loss) from continuing operations

-84,909

-246,025

  Profit (loss)

-84,909

-246,025

  Other comprehensive income

 

 

   Exchange differences on translation

61,464

85,735

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

-12,368

60,278

   Actuarial gains (losses) on defined benefit plans

-1,629

11,613

   Share of other comprehensive income of associates and joint ventures accounted for using equity method

 

 

    Total share of other comprehensive income of associates and joint ventures accounted for using equity method

1,603

-784

   Income tax related to components of other comprehensive income

9,019

26,663

   Other comprehensive income, net

40,051

130,179

  Total comprehensive income

-44,858

-115,846

  Profit (loss), attributable to:

 

 

   Profit (loss), attributable to owners of parent

-84,962

-246,025

   Profit (loss), attributable to non-controlling interests

53

0

  Comprehensive income attributable to:

 

 

   Comprehensive income, attributable to owners of parent

-44,911

-115,846

   Comprehensive income, attributable to non-controlling interests

53

0

  Basic earnings per share

 

 

   Basic earnings (loss) per share from continuing operations

-0.39

-1.14

   Total basic earnings per share

-0.39

-1.14

  Diluted earnings per share

 

 

   Diluted earnings (loss) per share from continuing operations

-0.39

-1.14

   Total diluted earnings per share

-0.39

-1.14

 

Cash Flows

 

Unit: NTD/000

Consolidated

2014

2013

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

 

 

   Profit (loss) from continuing operations before tax

-62,220

-249,547

   Profit (loss) before tax

-62,220

-249,547

   Adjustments

 

 

    Adjustments to reconcile profit (loss)

 

 

     Depreciation expense

194,176

199,898

     Amortization expense

13,034

7,384

     Provision (reversal of provision) for bad debt expense

-26,761

114,044

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

0

-847

     Interest expense

6,020

6,439

     Interest income

-2,582

-3,307

     Dividend income

-7,772

-6,330

     Share-based payments

10,604

24,673

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

1,504

689

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

890

-1,440

     Loss (gain) on disposal of investments

-17,042

1,994

     Total adjustments to reconcile profit (loss)

172,071

343,197

    Changes in operating assets and liabilities

 

 

     Changes in operating assets

 

 

      Decrease (increase) in notes receivable

-687

1,487

      Decrease (increase) in accounts receivable

-21,960

245,505

      Decrease (increase) in accounts receivable due from related parties

1,299

1,528

      Decrease (increase) in other receivable

1,067

3,873

      Decrease (increase) in inventories

145,723

291,210

      Decrease (increase) in prepayments

8,818

-3,387

      Decrease (increase) in other operating assets

13,091

-12,723

      Total changes in operating assets

147,351

527,493

     Changes in operating liabilities

 

 

      Increase (decrease) in notes payable

-7

-2,111

      Increase (decrease) in accounts payable

-40,235

-126,040

      Increase (decrease) in other payable

7,020

14,944

      Increase (decrease) in provisions

82

928

      Increase (decrease) in receipts in advance

0

0

      Increase (decrease) in other current liabilities

1,065

-4,962

      Increase (decrease) in accrued pension liabilities

4,193

148

      Total changes in operating liabilities

-27,882

-117,093

     Total changes in operating assets and liabilities

119,469

410,400

    Total adjustments

291,540

753,597

   Cash inflow (outflow) generated from operations

229,320

504,050

   Interest received

2,582

3,307

   Dividends received

7,772

8,897

   Interest paid

-5,662

-7,373

   Income taxes refund (paid)

-16,201

-15,927

  Net cash flows from (used in) operating activities

217,811

492,954

  Cash flows from (used in) investing activities

 

 

   Acquisition of financial assets at fair value through other comprehensive income

-2,395,407

-187,587

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

2,597,982

0

   Acquisition of available-for-sale financial assets

-2,998

-3,615

   Proceeds from disposal of available-for-sale financial assets

1,627

3,528

   Increase in prepayments for investments

0

0

   Acquisition of property, plant and equipment

-134,911

-91,308

   Proceeds from disposal of property, plant and equipment

1,879

15,103

   Decrease in refundable deposits

-43

1,197

   Acquisition of intangible assets

-8,916

-14,961

   Decrease in other non-current assets

0

0

   Net cash flows from (used in) investing activities

59,213

-277,643

  Cash flows from (used in) financing activities

 

 

   Increase in short-term loans

15,981

-224,565

   Increase in guarantee deposits received

4

1,093

   Cash dividends paid

0

0

   Exercise of employee share options

68

77

   Net cash flows from (used in) financing activities

16,053

-223,395

  Effect of exchange rate changes on cash and cash equivalents

43,646

17,915

  Net increase (decrease) in cash and cash equivalents

336,723

9,831

  Cash and cash equivalents at beginning of period

720,625

710,794

  Cash and cash equivalents at end of period

1,057,348

720,625

   Cash and cash equivalents reported in the statement of financial position

1,057,348

720,625

 

Note: Subject did not submit the latest independent financial information to the official registry. We only provide the above consolidated financial information of the subject for your reference.

The above financial figures are based on the IFRSs Accounting System.

 

 

Bankers

 

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

 

 

Public Record

 

Mortgage

 

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

 

Lawsuit

 

Trial Number:

2000, Zhujian, 153

Date of Trial:

2000-4-6

Reason:

Payment for sales

Claimant:

Tai Xiao Co., Ltd (Liberal Translation)

Defendant:

Avision Inc.

 

 

Special Note

 

Interview Details

Department

Sales Department

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.06

UK Pound

1

Rs.102.35

Euro

1

Rs.74.97

 

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

Report Prepared by :

TPT

 

               

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.