MIRA INFORM REPORT

 

 

Report No. :

322156

Report Date :

11.05.2015

 

IDENTIFICATION DETAILS

 

Name :

KAULIN MANUFACTURING CO., LTD.

 

 

Registered Office :

11th Fl., No.128, Sec.3, Min Shen E. Rd., Taipei

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.10.1965

 

 

Com. Reg. No.:

29538509

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacture and sale of sewing machines and related components.

 

 

No of Employees :

About 1,000

 


 

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:

KAULIN MANUFACTURING CO., LTD.

Supplied Name:

KAULIN MFG CO LTD

Trading Address:

11th Fl., No.128, Sec.3, Min Shen E. Rd., Taipei, Taiwan, R.O.C.

Supplied Address:

11th F No 128 SEC 3 MINSHEN E. RD TAIPEI, TAIWAN 105 ROC

Telephone Number:

+886-2-2713-0232

Fax Number:

+886-2-2713-0501

E-mail:

sirubatw@siruba.com

 

Notes: The exact name and address are as above.

 

 

Company Identification Details

 

Registered Name:

Kaulin Manufacturing Co., Ltd.

Registered Address:

11th Fl., No.128, Sec.3, Min Shen E. Rd., Taipei, Taiwan, R.O.C.

Date of Foundation:

1965-10-5

Registration Number:

29538509

Registry:

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

Registered Capital:

NTD 2,000,000,000 (USD 67,800,000)

(As of 2014.10, 1 NTD = 0.0339 USD)

Paid-up Capital:

NTD 1,931,510,800 (USD 65,478,216)

Legal Representatives:

Yuwen Lin

Legal Form:

Joint Stock Company

Principal Activities:

Manufacture and sale of sewing machines and related components.

Staff:

About 1,000 Employees

Listed at Stock Exchange:

Yes; Stock Symbol: 1531

Date of Last Annual Return:

2014-7-7

 

 

History

 

Subject was incorporated on 1965-10-5 with registered number 29538509 as Joint Stock Company in Taiwan.

 

Subject listed on Taiwan Stock Exchange with the Stock Code: 1531 on 2000-9-11.


Shareholders

 

Major Shareholder

 

Name

Subscription Shares

Yuwen Lin

12,178,873

Shengzhi Lin

6,837,205

Sumei Chen

61,369

Yuzhen Lin

1,786,803

Xiurong Lin

2,248,319

 

 

Subsidiaries & Branches

 

Factory

Name:

Nankan Factory

Address:

No.42, Sec. 1, Minsheng North Road, Gueishan Township, Taoyuan County, Taiwan R.O.C.

Tel:

+886-3-326-2128-31

Fax:

+886-3-326-2127

Date of Foundation:

1990-2-20

Date of Registration:

1990-8-14

Factory Registration Number:

99625751

Factory Manager:

Yuwen Lin

Status:

In Production

Date of Last Annual Return:

2002-8-14

Major Products:

292 other special-purpose mechanical device

 

Subsidiary

Name

Kaulin Machinery and Electronic Industrial (Ningbo) Co., Ltd.

Address

No.16, Longtan Shan Road., Beilun District, Ningbo City, Zhejiang Province, China

Telephone Number:

+86-574-8611-5888

Fax Number:

+86-574-8611-4666

Date of Registration:

2005-4-5

Registration Number:

330200400017588

Registered Capital:

USD 36,500,000

Legal Representatives:

Wenbin Chen

 

Related Companies

1

Name

America Siruba Latin America Inc.

Address

11380 NW 36th Terrace, Doral, Fl 33178, U.S.A

Telephone Number:

+1-305-477-4562

Fax Number:

+1-305-477-7524

2

Name

India Siruba Machinery India Private Limited

Address

#268, 1st Floor, 18th 'D' Main Road, 6th Block, Koramangala, Bangalore-560095, Karnataka India

Telephone Number:

+91-080-4155-7057

Fax Number:

+91-080-4155-7056

3

Name

Siruba Investment Pte. Ltd.

 

 

Personnel Information

 

Core Management

 

Directors

1

Name

Yuwen Lin

Position

Board Chairman

2

Name

Shengzhi Lin

Position

Director

3

Name

Yingzhou Chen

Position

Director

4

Name

Jingsong Wang

Position

Director

5

Name

Sumei Chen

Position

Director

6

Name

Yuzhen Lin

Position

Supervisor

7

Name

Paizheng Wang

Position

Supervisor

8

Name

Xiurong Lin

Position

Supervisor

9

Name

Peijia Lin

Position

Manager

Date of Appointment

2013-3-1

 

Personnel Structure

 

Total Employees

About 1,000 Employees

 

 

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

11th Fl., No.128, Sec.3, Min Shen E. Rd., Taipei, Taiwan, R.O.C.

 

Production Information

 

Subject is engaged in manufacturing and sale of sewing machines and related components, etc.

Subject has factories in Taiwan and Mainland China for production.

 

 

Purchase Information

 

The registered activities of subject:

Business Code

Details

--

Manufacture, installation and sales of all kinds of sewing machine and components

--

Casting, processing and sales of milling products.

--

Surface treatment, spray painting and baking finishing of all kinds of metal.

--

Manufacture, installation and sales of all kinds of All kinds of transport equipment mechanical parts

--

Casting, processing and sales of sewing machine components

--

Agent and sales business of the products for domestic and overseas customers

--

Import and export trading business of above mentioned products.

ZZ99999

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

 

The components for production are purchased in Taiwan and Mainland China.

It is introduced that some production facilities are imported from Japan.

 

Sales Information

 

Subject is engaged in sale of sewing machines and components.

Subject’s major products include bag closers, overlock stitch machines, interlock machines, double chainstitch machines, lockstitch machines, picoting chainstitch machines, button holing machines, button sewing machines, bar tacking machines, zig-zag machines and feed-off-the-arm machines.

The products are applied in the sewing and processing of bags, apparels, underwear, shoes, leather products and curtains, etc.

Subject provides its products under the brand named “SIRUBA” and “KAULIN”.

Subject’s sales regions include Taiwan, Mainland China, Indian, Pakistan and Tunisia

 

Import and export right:

Import right

Yes

Export right

Yes

 

 

Settlements

 

Purchase

 

Domestic Purchase

Products

Raw materials and components

Payment Terms

Cash, T/T

 

Import

Products

Facilities

Payment Terms

T/T

 

Sales

 

Domestic Markets

Product

Sewing machines

Selling Terms

Cash, T/T

 

Export

Product

Sewing machines

Selling Terms

L/C, T/T

 

 

Balance Sheet

 

Unit: NTD/000

 

2013-12-31

2012-12-31

Assets

 

 

Current assets

 

 

Cash and cash equivalents

 

 

Total cash and cash equivalents

1,165,275

2,342,100

Current financial assets at fair value through profit or loss

 

 

Total current financial assets at fair value through profit or loss

22,976

0

Current available-for-sale financial assets

 

 

Current available-for-sale financial assets, net

110,166

161,194

Current bond investment without active market

 

 

Current bond investment without active market, net

408,861

23,101

Notes receivable, net

 

 

Notes receivable, net

176,919

76,286

Accounts receivable, net

 

 

Accounts receivable, net

764,667

686,489

Inventories

 

 

Total inventories

1,162,735

1,054,387

Prepayments

 

 

Other prepaid expenses

57,256

41,003

Total prepayments

57,256

41,003

Other current assets

 

 

Total other current assets

15,479

16,204

Total current assets

3,884,334

4,400,764

Non-current assets

 

 

Non-current financial assets at fair value through profit or loss

 

 

Total non-current financial assets at fair value through profit or loss

0

10,008

Non-current available-for-sale financial assets

 

 

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

54,741

35,123

Property, plant and equipment

 

 

Total property, plant and equipment

1,489,415

1,233,107

Investment property, net

 

 

Investment property, net

40,511

0

Intangible assets

 

 

Goodwill

157,885

158,044

Other intangible assets, net

 

 

Other intangible assets, net

8,151

5,441

Total intangible assets

166,036

163,485

Deferred tax assets

69,068

69,356

Other non-current assets

 

 

Long-term prepaid rents

57,651

55,858

Other non-current assets, others

 

 

Total other non-current assets, others

3,577

7,988

Total other non-current assets

61,228

63,846

Total non-current assets

1,880,999

1,574,925

Total assets

5,765,333

5,975,689

Total assets (USD/000)

195,444.79

202,575.86

Liabilities

 

 

Current liabilities

 

 

Short-term borrowings

 

 

Total short-term borrowings

447,075

290,400

Notes payable

 

 

Total notes payable

62,619

61,964

Accounts payable

 

 

Total accounts payable

430,062

258,216

Other payables

 

 

Total other payables

120,839

270,424

Current tax liabilities

84,283

37,156

Other current liabilities

 

 

Long-term liabilities, current portion

 

 

Total long-term liabilities, current portion

11,922

63,888

Other current liabilities, others

29,910

19,925

Total other current liabilities

41,832

83,813

Total current liabilities

1,186,710

1,001,973

Non-current liabilities

 

 

Long-term borrowings

 

 

Total long-term borrowings

0

11,616

Deferred tax liabilities

 

 

Total deferred tax liabilities

291,065

312,004

Other non-current liabilities

 

 

Accrued pension liabilities

72,785

72,385

Other non-current liabilities, others

535

535

Total other non-current liabilities

73,320

72,920

Total non-current liabilities

364,385

396,540

Total liabilities

1,551,095

1,398,513

Equity

 

 

Equity attributable to owners of parent

 

 

Share capital

 

 

Ordinary share

1,931,511

1,931,511

Total capital stock

1,931,511

1,931,511

Capital surplus

 

 

Total capital surplus

338,901

338,901

Retained earnings

 

 

Legal reserve

612,518

579,856

Special reserve

188,788

188,788

Unappropriated retained earnings (accumulated deficit)

 

 

Total unappropriated retained earnings (accumulated deficit)

1,113,614

1,241,105

Total retained earnings

1,914,920

2,009,749

Other equity interest

 

 

Total other equity interest

28,906

-92,636

Total equity attributable to owners of parent

4,214,238

4,187,525

Non-controlling interests

0

389,651

Total equity

4,214,238

4,577,176

Total equity (USD/000)

142,862.67

155,166.27

Equivalent issue shares of advance receipts for ordinary share

0

0

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

0

0

 (As of 2014.10, 1 NTD = 0.0339 USD)

 

Profit and Loss Account

 

Unit: NTD/000

 

2013

2012

Operating revenue

 

 

Net sales revenue

 

 

Net sales revenue

3,019,440

2,719,381

Total operating revenue

3,019,440

2,719,381

Total operating revenue (USD/000)

102,359.02

92,187.02

Operating costs

 

 

Cost of sales

 

 

Total cost of sales

2,338,718

2,089,194

Total operating costs

2,338,718

2,089,194

Gross profit (loss) from operations

680,722

630,187

Gross profit (loss) from operations

680,722

630,187

Operating expenses

 

 

Selling expenses

 

 

Total selling expenses

154,404

195,325

Administrative expenses

 

 

Total administrative expenses

206,799

235,230

Research and development expenses

 

 

Total research and development expenses

46,297

49,374

Total operating expenses

407,500

479,929

Net operating income (loss)

273,222

150,258

Non-operating income and expenses

 

 

Other income

 

 

Other income, others

46,875

62,403

Total other income

46,875

62,403

Other gains and losses

 

 

Other gains and losses, net

84,329

123,004

Finance costs

 

 

Finance costs, net

5,752

7,135

Total non-operating income and expenses

125,452

178,272

Profit (loss) from continuing operations before tax

398,674

328,530

Tax expense (income)

 

 

Total tax expense (income)

109,254

96,799

Profit (loss) from continuing operations

289,420

231,731

Profit (loss)

289,420

231,731

Profit (loss) (USD/000)

9,811.34

7,855.68

Other comprehensive income

 

 

Exchange differences on translation

142,491

-132,051

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

19,469

13,459

Actuarial gains (losses) on defined benefit plans

391

2,220

Other comprehensive income

-24,992

18,660

Other comprehensive income, net

137,359

-97,712

Total comprehensive income

426,779

134,019

Profit (loss), attributable to:

 

 

Profit (loss), attributable to owners of parent

283,438

200,061

Profit (loss), attributable to non-controlling interests

5,982

31,670

Comprehensive income attributable to:

 

 

Comprehensive income, attributable to owners of parent

405,304

122,411

Comprehensive income, attributable to non-controlling interests

21,475

11,608

Basic earnings per share

 

 

Total basic earnings per share

1.47

1.04

Diluted earnings per share

 

 

Total diluted earnings per share

1.46

1.03

 (As of 2014.10, 1 NTD = 0.0339 USD)

 

 

Cash Flows

 

Unit: NTD/000

 

2013

2012

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

 

 

Profit (loss) from continuing operations before tax

398,674

328,530

Profit (loss) before tax

398,674

328,530

Adjustments

 

 

Adjustments to reconcile profit (loss)

 

 

Depreciation expense

168,200

182,039

Amortization expense

2,577

4,181

Provision (reversal of provision) for bad debt expense

2,557

-1,547

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

-12,968

-9,776

Interest expense

5,752

7,135

Interest income

-34,852

-41,140

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

-847

-192,713

Loss (gain) on disposal of investments

-4,323

-1,804

Impairment loss on financial assets

0

35,274

Impairment loss on non-financial assets

5,333

12,382

Reversal of impairment loss on non-financial assets

-16,412

-33,900

Unrealized foreign exchange loss (gain)

2,038

18,525

Other adjustments to reconcile profit (loss)

-8,699

3,120

Total adjustments to reconcile profit (loss)

108,356

-18,224

Changes in operating assets and liabilities

 

 

Changes in operating assets

 

 

Decrease (increase) in notes receivable

-95,179

23,409

Decrease (increase) in accounts receivable

-87,682

579,691

Decrease (increase) in inventories

-40,773

340,507

Decrease (increase) in prepayments

-17,398

28,579

Decrease (increase) in other current assets

-17,561

2,444

Total changes in operating assets

-258,593

974,630

Changes in operating liabilities

 

 

Increase (decrease) in notes payable

655

-28,948

Increase (decrease) in accounts payable

192,355

-154,280

Increase (decrease) in other payable

-12,647

-23,922

Increase (decrease) in other current liabilities

10,585

10,074

Total changes in operating liabilities

190,948

-197,076

Total changes in operating assets and liabilities

-67,645

777,554

Total adjustments

40,711

759,330

Cash inflow (outflow) generated from operations

439,385

1,087,860

Interest received

34,214

50,066

Interest paid

-5,515

-7,054

Income taxes refund (paid)

-115,198

-108,669

Net cash flows from (used in) operating activities

352,886

1,022,203

Cash flows from (used in) investing activities

 

 

Acquisition of available-for-sale financial assets

-759,598

-563,800

Proceeds from disposal of available-for-sale financial assets

814,800

646,729

Acquisition of bond investments without active market

-385,760

0

Proceeds from disposal of bond investments without active market

0

1,039,496

Proceeds from disposal of subsidiaries

-723

0

Acquisition of property, plant and equipment

-411,552

-132,198

Proceeds from disposal of property, plant and equipment

5,991

258,627

Decrease in refundable deposits

865

1,745

Acquisition of intangible assets

-5,081

-3,024

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

 

 

Bankers

 

Name

Mega International Commercial Bank Co., Ltd.,

Address

No.128 Minagaa Shang E. Road Sec3, Taipei City, Taiwan.

 

 

Public Record

 

Mortgage

 

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

 

Lawsuit

 

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

 

Interview Details

 

Name

Ms. Yang

Department

Sales Department

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.05

UK Pound

1

Rs.99.04

Euro

1

Rs.71.76

 

 

INFORMATION DETAILS

 

Report Prepared by :

TPT

 

 

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