MIRA INFORM REPORT

 

 

Report No. :

323045

Report Date :

23.05.2015

 

IDENTIFICATION DETAILS

 

Name :

ACBEL POLYTECH INC.

 

 

Registered Office :

11F, No.99, Sec.5, Nan-King E. Rd., Sungshan Chiu, Taipei

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

29.07.1981

 

 

Com. Reg. No.:

12341051

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturing and sale of electrical products

 

 

No. of Employees :

About 1,400 Employees (Taiwan)

About 11,308 Employees (Group)

 

 

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Taiwan

A2

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, 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. However, negotiations on follow-on components of ECFA, including an agreement on trade in services, deals on trade in goods, and dispute resolution—have stalled. In early 2014, the government bowed to public demand for 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 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 fourth largest, behind those of China, Japan, and Russia. 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 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 the Taiwan 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 entry-level jobs.

 

Source : CIA


Company name and address

 

Company Name:

Acbel Polytech Inc.

Supplied Name:

Acbel Polytech Inc

Trading Address:

No.159, Sec. 3, Danjin Rd., Tanshui Dist., New Taipei City 251, Taiwan (R.O.C.)

Supplied Address:

11Fl, No 99 Sec 5, Nan King E Road, Taipei 105,

Telephone Number:

+886- 2-2621-7672

Fax Number:

+886- 2-2623-4156

E-mail:

headquarter@acbel.com

Notes: The exact name and address are as above. It is introduced that the supplied address belongs to subject’s related company.

 

 

Company Identification Details

 

Registered Name:

Acbel Polytech Inc.

Registered Address:

11F, No.99, Sec.5, Nan-King E. Rd., Sungshan Chiu, Taipei, Taiwan, R.O.C.

Date of Foundation:

1981-7-29

Registration Number:

12341051

Registry:

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

Registered Capital:

NTD 6,200,000,000 (USD 205,220,000)

(As of 2015.5, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 5,219,852,950 (USD 172,277,133)

Legal Representatives:

Shengxiong Xu

Legal Form:

Joint Stock Company

Principal Activities:

Manufacturing and sale of electrical products

Staff:

About 1,400 Employees (Taiwan)

About 11,308 Employees (Group)

Listed at Stock Exchange:

Yes; Stock Symbol: 6282

Date of Last Annual Return:

2015-3-12

 

 

History

 

Subject was incorporated on 1981-7-29 with registered number 12341051 as Joint Stock Company in Taiwan.

 

Subject listed on Taiwan stock exchange on 2003-9-8.

 

 

Corporate Structure

 

Factory in Taiwan

Name:

Danshui Factory

Address:

No.159, Sec. 3, Danjin Rd., Tanshui Dist., New Taipei City 251, Taiwan (R.O.C.)

Date of Foundation:

1984-8-25

Date of Registration:

1984-9-5

Factory Registration Number:

99603949

Factory Manager:

Shengxiong Xu

Status:

In Production

Date of Last Annual Return:

2015-3-12

Major Products:

271 computer and related equipment

272 communication boardcasting equipment

275 measuring, guiding and controlling equipment, watch and clock.

269 other electronic components

283 electrical cables and wiring accessories

289 other powder equipment

284 lighting equipment

 

Overseas Factories

1

Name

Dongguan Factory 1

Address

No.17-28, (Hong Yeh Rd.), Hong Yeh Industrial District, Tang Xia Town, Dong Guan City, Guand Dong Province, China

Telephone

+86-769-8791-3815

Fax

+86-769-8772-8464

2

Name

Dongguan Factory 2

Address

No.10-11, (Hu Pan Rd) 138 Industrial District, Tang Xia Town, Dong Guan City, Guang Dong Province, China

Telephone

+86-769-8791-3815

Fax

+86-769-8772-8464

3

Name

AcBel Electronic (Wuhan) Co., Ltd.

Address

No.1, DuTai North Road Economic Development Zone. Xiantao City. Hubei Province, China

Telephone

+86-728-390-0888

Fax

+86-728-325-7852

4

Name

AcBel Polytech (Philippines) Inc.

Address

No.2, Tagaytay Ridge, Carmelray Industrial Park II, Km 54 National Highway, Calamba City, Laguna, Philippines. 4027

Telephone

+632-502-7253

Fax

+632-502-7253

 

Offices and Related Companies

1

Name

AcBel Beijing Office

Address

3E, Building 401, Huizhong Beili, Chao Yang District, Beijing, China

Telephone

+86-10-6486-5075

Fax

+86-10-6486-5075 x 806

Email

beijing@acbel.com

2

Name

AcBel Polytech Japan Inc.

Address

Takashin Bldg, 1F, 4-18-5 Shiba, Minato-ku, Tokyo 108-0014, Japan

Telephone

+81-3-3456-5855

Fax

+81-3-3456-5856

Email

tokyo@acbel.com

3

Name

AcBel Polytech Korea office

Address

#446-3, Songjung-Dong, Kwangju-Si, Kyunggi-Do, Seoul, Korea

Telephone

+82-31-766-0641

Fax

+82-31-766-0642

Email

korea@acbel.com

4

Name

AcBel Boston Office

Address

227 South Street Hopkinton, MA 01748, USA

Telephone

+1-508-625-1768

Fax

+1-508-625-1684

Email

boston@acbel.com

5

Name

AcBel Houston Office

Address

14715 Hoya Court, Houston, TX 77070, USA

Telephone

+1-281-655-0021

Fax

+1-281-251-6939

Email

houston@acbel.com

6

Name

AcBel New York Office

Address

31 Albany Ave., Kingston, NY 12401, USA

Telephone

+1-845-338-9183

Fax

+1-845-339-0126

Email

newyork@acbel.com

7

Name

AcBel Raleigh Office

Address

251 Dominion Drive, Suite 111, Morrisville, NC 27560, USA

Telephone

+1-919-388-4316

Fax

+1-919-388-4317

Email

raleigh@acbel.com

8

Name

AcBel Sunnyvale Office

Address

1185 Bordeaux Drive, Suite B, Sunnyvale, CA 94089, USA

Telephone

+1-408-541-2087

Fax

+1-408-541-6116

Email

sunnyvale@acbel.com

9

Name

AcBel Ottawa Office

Address

Ste. 329, 300 Earl Grey Drive, Kanata, Ontario,Canada 

Telephone

+613-799-5737

Fax

+613-592-3568

Email

ottawa@acbel.com

10

Name

AcBel Polytech (UK) Co. Ltd.

Address

32 Hepburn Road, Hillington Business Park Glasgow G52 4RT, Scotland, UK

Telephone

+44-141-883-8631

Fax

+44-141-883-8752

Email

scotland@acbel.com

 

 

Shareholders

 

Major Shareholders

 

Name

Subscription Shares

Shengxiong Xu

2,637,966

Qingshan Gao

2,378,222

Jianguo Wan

280,266

Kinpo Electronics, Inc.

117,162,063

Jiuling Zhang

186,089

Qijia Xie

263,547

Pinghe Qiu

480,247

China Development Industrial Bank Co., Ltd

3,628,521

 

Shareholder Information:

 

1

Registered Name:

Kinpo Electronics, Inc.

Registered Address:

10F., No.99, Sec. 5, Nanjing E. Rd., Songshan Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1973-4-24

Registration Number:

04370927

Registry:

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

Registered Capital:

NTD 20,000,000,000 (USD 662,000,000)

(As of 2015.5, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 14,581,132,110 (USD 482,635,473)

Legal Representatives:

Shengxiong Xu

Legal Form:

Joint Stock Company

Date of Last Annual Return:

2014-12-3

2

Registered Name:

China Development Industrial Bank Co., Ltd

Registered Address:

11 and 12 F, No. 125, Sec. 5, Nanjing E. Road, Songshan Dist., Taipei City

Date of Foundation:

1959-5-14

Registration Number:

11147207

Registry:

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

Registered Capital:

NTD 92,668,510,000 (USD 3,067,327,681)

(As of 2015.5, 1 NTD = 0.0331 USD)

Paid-up Capital:

NTD 56,603,994,100 (USD 1,873,592,205)

Legal Representatives:

Jiazhu Zhang

Legal Form:

Joint Stock Company

Date of Last Annual Return:

2015-5-12

 

 

Management Information

 

Core Management

 

Directors

1

Name

Shengxiong Xu

Position

Board Chairman

2

Name

Qingshan Gao

Position

Director & Manager

Date of Appointment for Manager

1996-9-1

3

Name

Qilin Wei

Position

Director

4

Name

Jianguo Wan

Position

Director

5

Name

Kinpo Electronics, Inc.

Position

Director

6

Name

Jiuli Zhang

Position

Director

7

Name

Qijia Xie

Position

Independent Director

8

Name

Youquan Wang

Position

Independent Director

9

Name

Hongmao Tian

Position

Independent Director

10

Name

Pinghe Qiu

Position

Supervisor

11

Name

China Development Industrial Bank Co., Ltd

Position

Supervisor

12

Name

Shifang Hu

Position

Supervisor

 

Personnel Structure

 

Total Employees

About 1,400 Employees (Taiwan)

About 11,308 Employees (Group)

 

 

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

No.159, Sec. 3, Danjin Rd., Tanshui Dist., New Taipei City 251, Taiwan (R.O.C.)

 

Production Information

 

·         Subject is engaged in manufacturing of electrical products and .

·         Subject has factories in Taiwan, the Mainland of China and Philippines for production.

·         Subject obtained the certification of TS 16949, ISO 14001, OHSAS 18001, IEQC 080000, ISO 9000 and TL 9000.

 

Purchase Information

 

·         The registered activities of subject:

 

Business Code

Details

CB01020 

Manufacturing of office equipment.

CC01010 

Manufacturing of machinery for electricity generation, electricity transmission and distribution of electricity.

CC01030 

Manufacturing of electrical appliances and audio-visual electronic products.

CC01040 

Manufacturing of lighting equipment.

CC01060 

Manufacturing of wired telecommunication equipment.

CC01070 

Manufacturing of wireless telecommunication equipment.

CC01080 

Manufacturing of electronic components.

CC01101 

Manufacturing of radio frequency equipment under telecommunication regular.

CC01110 

Manufacturing of computer and related equipment.

CC01990 

Manufacturing of other electrical equipment and electronic equipment.

E601010 

Installing of electrical appliances.

E605010 

Installing industry of computer.

EZ05010 

Installing of instrument and apparatus.

F113010 

Wholesales of machinery.

F113020 

Wholesales of electrical appliances.

F113030 

Wholesales of precise instrument.

F113050 

Wholesales of computer and office equipment.

F113070 

Wholesales of telecommunication equipment.

F119010 

Wholesales of electronic materials.

F213010 

Retails of electrical appliances.

F213030 

Retails of computer and office equipment.

F213040 

Retails of precise instrument.

F213060 

Retails of telecommunication.

F213080 

Retails of machinery and tools.

F219010 

Retails of electronic materials.

F401010 

International trading business.

F401021 

Importing of radio frequency equipment under telecommunication regular.

G801010 

Storage industry.

I301010 

Services of information software.

JZ99990 

Other unclassified services.

CE01021 

Manufacturing of instruments for measuring distance, area and weight.

F401181 

Importing of instruments for measuring distance, area and weight.

JA02051 

Repairing of instruments for measuring distance, area and weight.

E701011 

Telecommunication engineering industry.

E701030 

Installing and decorating engineering industry of radio frequency equipment under telecommunication regular.

ZZ99999 

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

 

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

 

Sales Information

 

·         Subject is engaged in sale of electrical equipment

·         The major products include AC/DC Adapters, DC/DC Converter, Open Frame Power Supply, Server Power Supply, Storage Power Supply, Telecom Power Supply, Power Line Communication, AC to DC Converter and so on.

·         Subject’s sales regions include Asia, Europe, America and .

·         Subject’s major customers are manufacturers of electronic products such as notebook computers, smart phone and .

·         It is introduced that subject has cooperated with many famous brands such as “APPLE”, “IBM”, “LENOVO”, “SONY”, “DELL” and .

 

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

Raw materials and components

Payment Terms

L/C, T/T

 

Sales

 

Domestic Markets

Product

Electrical equipment

Selling Terms

Cash, T/T

 

Export

Product

Electrical equipment

Selling Terms

L/C, 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

2,665,388

3,409,490

Current financial assets at fair value through profit or loss

 

 

Total current financial assets at fair value through profit or loss

154,229

342,075

Current derivative financial assets for hedging

6,409

17,222

Current bond investment without active market

 

 

Current bond investment without active market

200,000

977,674

Current bond investment without active market, net

200,000

977,674

Notes receivable, net

 

 

Notes receivable, net

7,752

1,799

Notes receivable due from related parties, net

 

 

Notes receivable due from related parties, net

0

4,531

Accounts receivable, net

 

 

Accounts receivable, net

4,726,566

5,153,834

Accounts receivable due from related parties, net

 

 

Accounts receivable due from related parties, net

1,086,176

443,628

Other receivables

 

 

Other receivables, net

52,966

70,742

Inventories

 

 

Inventories, manufacturing business

 

 

Inventories, manufacturing business, net

2,992,360

2,682,388

Total inventories

2,992,360

2,682,388

Prepayments

 

 

Total prepayments

315,741

203,059

Total current assets

12,207,587

13,306,442

Non-current assets

 

 

Non-current financial assets at cost

 

 

Non-current financial assets at cost, net

62,999

62,999

Non-current bond investment without active market

 

 

Non-current bond investment without active market, net

800,000

0

Investments accounted for using equity method

 

 

Investments accounted for using equity method, net

141,173

99,379

Property, plant and equipment

 

 

Total property, plant and equipment

3,725,731

3,576,018

Investment property, net

 

 

Investment property, net

26,368

25,012

Deferred tax assets

135,407

153,823

Other non-current assets

 

 

Total other non-current assets

359,978

295,294

Total non-current assets

5,251,656

4,212,525

Total assets

17,459,243

17,518,967

Liabilities

 

 

Current liabilities

 

 

Short-term borrowings

 

 

Total short-term borrowings

277,600

434,208

Current financial liabilities at fair value through profit or loss

 

 

Total current financial liabilities at fair value through profit or loss

154,229

346,030

Current derivative financial liabilities for hedging

6,033

8,988

Accounts payable

 

 

Total accounts payable

4,994,280

4,937,918

Accounts payable to related parties

 

 

Total accounts payable to related parties

147

120

Other payables

 

 

Total other payables

1,533,614

1,604,513

Other current liabilities

 

 

Total other current liabilities

298,090

295,417

Total current liabilities

7,263,993

7,627,194

Non-current liabilities

 

 

Deferred tax liabilities

 

 

Total deferred tax liabilities

458,436

420,227

Other non-current liabilities

 

 

Accrued pension liabilities

423,965

416,600

Other non-current liabilities, others

2,452

1,997

Total other non-current liabilities

426,417

418,597

Total non-current liabilities

884,853

838,824

Total liabilities

8,148,846

8,466,018

Equity

 

 

Equity attributable to owners of parent

 

 

Share capital

 

 

Ordinary share

5,236,493

5,189,943

Total capital stock

5,236,493

5,189,943

Capital surplus

 

 

Capital surplus, additional paid-in capital

 

 

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

742,996

693,216

Capital surplus, additional paid-in capital arising from bond conversion

169,587

169,587

Total capital surplus, additional paid-in capital

912,583

862,803

Capital surplus, treasury share transactions

616

616

Capital surplus, difference between consideration and carrying amount of subsidiaries acquired or disposed

3,227

39,829

Capital Surplus, changes in ownership interests in subsidiaries

39,829

0

Capital surplus, gain on disposals of property, plant and equipment

1,371

1,371

Capital surplus, employee share options

26,827

40,856

Total capital surplus

984,453

945,475

Retained earnings

 

 

Legal reserve

653,206

528,389

Unappropriated retained earnings (accumulated deficit)

 

 

Total unappropriated retained earnings (accumulated deficit)

2,001,377

1,974,688

Total retained earnings

2,654,583

2,503,077

Other equity interest

 

 

Total other equity interest

142,708

42,596

Total equity attributable to owners of parent

9,018,237

8,681,091

Non-controlling interests

292,160

371,858

Total equity

9,310,397

9,052,949

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

0

0

 

 

Profit and Loss Account

 

Unit: NTD/000

Consolidated

2014

2013

Operating revenue

 

 

Net sales revenue

 

 

Sales revenue

 

 

Sales revenue

24,197,985

24,685,438

Total sales revenue

24,197,985

24,685,438

Sales returns

108,312

57,543

Sales discounts and allowances

4,859

33,023

Net sales revenue

24,084,814

24,594,872

Total operating revenue

24,084,814

24,594,872

Operating costs

 

 

Cost of sales

 

 

Cost of sales

20,488,919

20,804,851

Total cost of sales

20,488,919

20,804,851

Total operating costs

20,488,919

20,804,851

Gross profit (loss) from operations

3,595,895

3,790,021

Gross profit (loss) from operations

3,595,895

3,790,021

Operating expenses

 

 

Selling expenses

 

 

Total selling expenses

1,019,696

1,078,905

Administrative expenses

 

 

Total administrative expenses

655,910

610,918

Research and development expenses

 

 

Total research and development expenses

1,015,537

950,783

Total operating expenses

2,691,143

2,640,606

Net operating income (loss)

904,752

1,149,415

Non-operating income and expenses

 

 

Other income

 

 

Interest income

 

 

Total interest income

198,745

150,753

Other income, others

95,765

8,844

Total other income

294,510

159,597

Other gains and losses

 

 

Foreign exchange gains

134,235

137,484

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

217,417

762,643

Miscellaneous disbursements

7,764

6,337

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

132,095

668,385

Other gains and losses, net

211,793

225,405

Finance costs

 

 

Interest expense

15,731

7,268

Finance costs, net

15,731

7,268

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

 

 

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

7,832

5,078

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

-7,832

-5,078

Total non-operating income and expenses

482,740

372,656

Profit (loss) from continuing operations before tax

1,387,492

1,522,071

Tax expense (income)

 

 

Total tax expense (income)

283,504

276,927

Profit (loss) from continuing operations

1,103,988

1,245,144

Profit (loss)

1,103,988

1,245,144

Other comprehensive income

 

 

Exchange differences on translation

105,384

107,301

Actuarial gains (losses) on defined benefit plans

-15,374

-331

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

2,630

6,032

Income tax related to components of other comprehensive income

4,081

6,465

Other comprehensive income, net

88,559

106,537

Total comprehensive income

1,192,547

1,351,681

Profit (loss), attributable to:

 

 

Profit (loss), attributable to owners of parent

1,100,657

1,248,173

Profit (loss), attributable to non-controlling interests

3,331

-3,029

Comprehensive income attributable to:

 

 

Comprehensive income, attributable to owners of parent

1,180,208

1,334,928

Comprehensive income, attributable to non-controlling interests

12,339

16,753

Basic earnings per share

 

 

Total basic earnings per share

2.11

2.42

Diluted earnings per share

 

 

Total diluted earnings per share

2.08

2.38

 

 

Cash Flows

 

Unit: NTD/000

Consolidated

2014

2013

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

 

 

Profit (loss) from continuing operations before tax

1,387,492

1,522,071

Profit (loss) before tax

1,387,492

1,522,071

Adjustments

 

 

Adjustments to reconcile profit (loss)

 

 

Depreciation expense

464,239

409,224

Amortization expense

46,320

83,542

Provision (reversal of provision) for bad debt expense

-5,577

99,168

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

-3,955

37,800

Interest expense

15,731

7,268

Interest income

-198,745

-150,753

Share-based payments

6,288

18,414

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

7,832

5,078

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

-488

1,848

Loss (gain) on disposal of investments

-6,174

0

Other adjustments to reconcile profit (loss)

-1,213

11,721

Total adjustments to reconcile profit (loss)

324,258

523,310

Changes in operating assets and liabilities

 

 

Changes in operating assets

 

 

Decrease (increase) in financial assets held for trading

0

-133,287

Decrease (increase) in derivative financial assets for hedging

10,813

-537

Decrease (increase) in notes receivable

-5,953

-398

Decrease (increase) in notes receivable due from related parties

4,531

-3,794

Decrease (increase) in accounts receivable

432,845

183,588

Decrease (increase) in accounts receivable due from related parties

-642,548

97,406

Decrease (increase) in inventories

-309,972

177,259

Decrease (increase) in other current assets

-43,021

2,364

Decrease (increase) in other financial assets

-26,655

-56,023

Decrease (increase) in other operating assets

-900

1,678

Total changes in operating assets

-580,860

268,256

Changes in operating liabilities

 

 

Increase (decrease) in financial liabilities held for trading

0

158,035

Increase (decrease) in derivative financial liabilities for hedging

-2,955

-3,174

Increase (decrease) in accounts payable

56,362

-177,750

Increase (decrease) in accounts payable to related parties

27

-71

Increase (decrease) in other current liabilities

24,838

143,209

Increase (decrease) in accrued pension liabilities

-8,009

-2,703

Total changes in operating liabilities

70,263

117,546

Total changes in operating assets and liabilities

-510,597

385,802

Total adjustments

-186,339

909,112

Cash inflow (outflow) generated from operations

1,201,153

2,431,183

Interest received

201,322

91,646

Income taxes refund (paid)

-396,902

-161,547

Net cash flows from (used in) operating activities

1,005,573

2,361,282

Cash flows from (used in) investing activities

 

 

Acquisition of investments accounted for using equity method

-47,744

-51,900

Acquisition of property, plant and equipment

-622,010

-512,226

Proceeds from disposal of property, plant and equipment

39,386

10,165

Increase in refundable deposits

-40,057

0

Decrease in refundable deposits

0

1,176

Acquisition of intangible assets

-19,977

-25,495

Increase in other non-current assets

-23,629

-2,431

Other investing activities

0

73

Net cash flows from (used in) investing activities

-714,031

-580,638

Cash flows from (used in) financing activities

 

 

Increase in short-term loans

-156,608

-76,565

Decrease in other non-current liabilities

455

144

Cash dividends paid

-936,454

-772,532

Exercise of employee share options

76,013

82,715

Acquisition of ownership interests in subsidiaries

-80,946

0

Interest paid

-15,523

-7,283

Net cash flows from (used in) financing activities

-1,113,063

-773,521

Effect of exchange rate changes on cash and cash equivalents

77,419

74,175

Net increase (decrease) in cash and cash equivalents

-744,102

1,081,298

Cash and cash equivalents at beginning of period

3,409,490

2,328,192

Cash and cash equivalents at end of period

2,665,388

3,409,490

Cash and cash equivalents reported in the statement of financial position

2,665,388

3,409,490

 

Note: Subject did not submit the latest independent financial information to the official registry. We 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

 

1

Trial Number:

2010,Su, 4566

Date of Trial:

2011-5-31

Reason:

Payment for damages

Claimant:

Kangquan Telecommunication Co., Ltd (Liberal Translation)

Defendant:

Acbel Polytech Inc.

2

Trial Number:

2010,Su, 4566

Date of Trial:

2011-5-2

Reason:

Payment for damages

Claimant:

Kangquan Telecommunication Co., Ltd (Liberal Translation)

Defendant:

Acbel Polytech Inc.

3

Trial Number:

2010, Zhongsu, 1282

Date of Trial:

2010-12-29

Reason:

Payment for goods

Claimant:

Te Dian Ke Industrial Co., Ltd (Liberal Translation)

Defendant:

Acbel Polytech Inc.

4

Trial Number:

2010, Sicu, 26079

Date of Trial:

2010-10-25

Reason:

Payment for warrants

Claimant:

Te Dian Ke Industrial Co., Ltd (Liberal Translation)

Defendant:

Acbel Polytech Inc.

 

Special Note

 

Interview Details

Name

Mr. Peter

Department

Sales Department


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.57

UK Pound

1

Rs.99.67

Euro

1

Rs.70.83

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

VNT

 

               

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.