MIRA INFORM REPORT

 

 

Report No. :

344733

Report Date :

15.10.2015

 

IDENTIFICATION DETAILS

 

Name :

OCEAN PLASTICS CO., LTD.

 

 

Registered Office :

5, 6th Fl., 310, Chukwang Rd., Taipei Taiwan R.O.C.

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

07.06.1965

 

 

Com. Reg. No.:

15024509

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturing and sale of plastic products.

 

 

No. of Employees :

About 600 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 :

Slow but correct

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 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

 

Company name and address

 

Company Name:

Ocean Plastics Co., Ltd.

Supplied Name:

Ocean Plastics Co Ltd.

Trading Address:

5, 6th Fl., 310, Chukwang Rd., Taipei Taiwan R.O.C.

Supplied Address:

5FL No. 310, Chukwang Road, Taipei, Taiwan, R.O.C.

Telephone Number:

+886-2-2308-1188/2306-2131

Fax Number:

+886-2-2306-2320/2302-7464

E-mail:

webmasters@pan-opc.com

Notes: Subject’s exact name and address are as above.

 

 

Company Identification Details

 

Registered Name:

Ocean Plastics Co., Ltd.

Registered Address:

5, 6th Fl., 310, Chukwang Rd., Taipei Taiwan R.O.C.

Date of Foundation:

1965-6-7

Registration Number:

15024509

Registry:

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

Registered Capital:

NTD 4,000,000,000 (USD 122,800,000)

(As of 2015.10, 1 NTD = 0.0307 USD)

Paid-up Capital:

NTD 2,272,282,680 (USD 69,759,078)

Legal Representatives:

Qinming Chen

Legal Form:

Joint Stock Company

Principal Activities:

Manufacturing and sale of plastic products

Staff:

About 600 Employees

Listed at Stock Exchange:

Yes; (Public, TPE: 1321)

Date of Last Annual Return:

2015-7-15

 

 

History

 

Subject was incorporated on 1965-6-7 with registered number 15024509 as Joint Stock Company in Taiwan.

 

Subject listed on Taiwan stock exchange on 1999-1-26.

 

History:

2008

Ocean Plastics (Hui Zhou) Co., Ltd. was established, manufacturing flexible sheet.

2006

Ocean Plastics (Dong Guan) Co., Ltd. was established, manufacturing PU leather.
The Tao-Yuan factory achieved TUV NORD ISO 14001 Environmental Certification.

2003

Ocean factory, Tao-Yuan factory, Chung-Li factory achieved ISO 9001 (Version 2000) quality certification.

2002

Hunan Ocean Wide Plastics Ltd. was established, manufacturing rigid PVC pipes. It's OPC first beginning to enter China local market of construction.

2000

The company restructured the organizations, established Plastic Processing Business Department(originally Ocean factory), PVC Raw Material Business Department(originally Tao-Yuan factory), and Construction Material Business Department(originally Chung-Li factory)

1999

OPC was public on TSE(Taiwan Stock Exchange Market), Chung-Li factory achieved ISO 14001 Environmental certification.

1999-1-26

Subject was listed in Taiwan Stock Exchange on 1999-1-26

1998

Water-based PU was developed, and began to develop environmental friendly materials.

1997

Ocean factory achieved ISO 9002 quality certification. The Tao-Yuan factory was granted RW-TuV ISO 9002 quality certification.

1996

Chung-Li factory was granted ISO 9002 quality certification.

1995

.New item of PVC rigid sheets were added to our product lines.

1994

The Ocean factory achieved DNV ISO 9002 quality certification.

1993

Started producing polymer-blended compound for OA housing.

1991

Developed conductive PVC pellet, entered into IC tube packaging industry.

1990

PVC rigid board and PVC foam plate were added to our product lines.

1987

PVC transparent pellet for general medical equipment(such as oxygen mask)

1985

Chung-Li factory was established, manufacturing rigid PVC pipes

1978

R&D department was founded.

1976

Tao-Yuan factory was established, manufacturing PVC resin.

1970

With the technology license from a Japanese company Akimai Gomu Co., Ltd., began manufacturing high quality sponge leather and polyurethane leather.

1967

PVC printed sheets and plastic wallpaper were added to our product lines.

1965

With the technology license from a Japanese company Kanegafuchi Chemical Co., started to produce PVC resin. And Ocean factory was established in Chung-Ho city in Taipei, manufacturing PVC sheets, pipes, films and leather.

 

 

Corporate Structure

 

Factories

1

Name:

Taoyuan 2nd Factory

Address:

No. 375, Haihu E. Rd., Luzhu Township, Taoyuan County, Taiwan (R.O.C.)

Date of Registration:

2003-11-13

Factory Registration Number:

99687301

Factory Manager:

Qinming Chen

Status:

In production

Date of Last Annual Return:

2014-12-15

Major Products:

184 Synthetic resin, plastic and rubber

2

Name:

Taoyuan Factory

Address:

No. 375, Haihu E. Rd., Luzhu Township, Taoyuan County, Taiwan (R.O.C.)

Date of Foundation:

1969-1-1

Date of Registration:

1978-4-4

Factory Registration Number:

99621648

Factory Manager:

Qinming Chen

Status:

In Production

Date of Last Annual Return:

2014-12-15

Major Products:

184 Synthetic resin, plastic and rubber

220 Plastic products

3

Name:

Zhongli Factory

Address:

No. 539, Longxing Rd., Houliao Li, Zhongli Dist., Taoyuan County, Taiwan

Date of Foundation:

1986-9-13

Date of Registration:

1987-10-27

Factory Registration Number:

99621643

Factory Manager:

Qinming Chen

Status:

In Production

Date of Last Annual Return:

2001-8-8

Major Products:

220 Plastic products

4

Name:

Dayang Factory

Address:

No. 353, Sec. 2, Zhongshan Rd., Zhonghe Dist., New Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1969-1-1

Date of Registration:

1969-12-1

Factory Registration Number:

99600860

Factory Manager:

Qinming Chen

Status:

In production

Date of Last Annual Return:

2001-8-6

Major Products:

220 Plastic products

5

Name:

Taoyuan 3rd Factory

Address:

No. 375, Haihu E. Rd., Luzhu Township, Taoyuan County, Taiwan (R.O.C.) and No.66, Lane 239, Haihu E. Rd., Taoyuan County, Taiwan (R.O.C.)

Date of Registration:

2013-5-13

Factory Registration Number:

03001682

Factory Manager:

Qinming Chen

Status:

In production

Date of Last Annual Return:

2013-5-13

Major Products:

220 Plastic products

 

Related Companies

1

Name:

Ocean Plastics (Hui Zhou) Co., Ltd.

Tel:

+886-752-3728896

Fax:

+886-752-3728890

2

Name:

Ocean Plastics (Dong Guan) Co., Ltd.

Address:

Weiwu Industrial, Nan Ya Country, Daoyao Town, Dongguan City, The Mainland Of China

Tel:

+886-769-81331601

Fax:

+886-769-88328980

3

Name:

Hunan Ocean Wide Plastics Ltd.

Address:

No. 7, Wangwang East Road, Gao Tang Ling Town, Wangcheng County, Changsha City, Hunan Province, The Mainland Of China

Tel:

+886-731-8054888/8054889

Fax:

+886-731-8054885

 

Office

Address:

No. 131, Jianping 14 Street, Tainan, Taiwan.

Tel:

+886-6-297-4511

 

 

Shareholders

 

Major Shareholders

Name

Subscription Shares

Qinming Chen

5,695,202         

Xuan Yang Investment Co., Ltd (Literal Translation)

1,440,247

Want-Want Co., Ltd.

2,976,669

Lixiang Enterprise Co., Ltd

(Literal Translation)

160,000

Qinxiong Chen

3,943,860

Rugeng Wang

731,230

 

Major Shareholder Information:

1

Registered Name:

Xuan Yang Investment Co., Ltd (Literal Translation)

Registered Address:

7F., No.310, Juguang Rd., Wanhua Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

2004-12-12

Registration Number:

89994353

Registry:

Taipei City Government

Registered Capital:

NTD 20,000,000 (USD 614,000)

(As of 2015.10, 1 NTD = 0.0307 USD)

Paid-up Capital:

NTD 20,000,000 (USD 614,000)

Legal Representatives:

Caiyu Chenzhou

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2014-6-24

2

Registered Name:

Want-Want Co., Ltd.

Registered Address:

5F, No. 72, Sec. 1, Xining N. Rd., Datong Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

1987-3-17

Registration Number:

22421075

Registry:

Taipei City Government

Registered Capital:

NTD 151,800,000 (USD 4,660,260)

(As of 2015.10, 1 NTD = 0.0307 USD)

Paid-up Capital:

NTD 151,800,000 (USD 4,660,260)

Legal Representatives:

Yusheng Li

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2015-1-22

3

Registered Name:

Lixiang Enterprise Co., Ltd (Literal Translation)

Registered Address:

5/F., No.310, Juguang Rd., Wanhua Dist., Taipei City, Taiwan (R.O.C.)

Date of Foundation:

2014-7-7

Registration Number:

24565203

Registry:

Taipei City Government

Registered Capital:

NTD 15,000,000 (USD 460,500)

(As of 2015.10, 1 NTD = 0.0307 USD)

Paid-up Capital:

NTD 15,000,000 (USD 460,500)

Legal Representatives:

Jinyun Shi

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

--

 

 

Management Information

 

Core Management

 

Directors

1

Name

Qinming Chen

Position

Board Chairman & Manager

Date of Appointment for the Manager

1997-6-30

2

Name

Junyan Zhang

Position

Director

3

Name

Yuqin Xie

Position

Director

4

Name

Zongbin Zhu

Position

Director

5

Name

Qinxiong Chen

Position

Director

6

Name

Rugeng Wang

Position

Director

7

Name

Yiyun Zhang

Position

Independence Director

8

Name

Mingli Hou

Position

Independence Director

9

Name

Zhaomin Lin

Position

Independence Director

 

Personnel Structure

 

Total Employees

About 600 Employees

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

5, 6th Fl., 310, Chukwang Rd., Taipei Taiwan R.O.C.

 

Production Information

 

·         Subject is engaged in manufacturing of plastic products

·         It is introduced that subject has factories in Taiwan for production.

·         Subject obtained the certifications ISO 14001, ISO 9001 and ISO 9002.

 

Purchase Information

 

·         The registered activities of subject:

Business Code

Details

--

Manufacture and sales of plastic materials.

--

Manufacture and sales of raw materials for plastics industry

--

Manufacture and sales of plastic industrial attach raw materials.

C801020 

Manufacture of petrochemicalmaterials

C801040 

Manufacture of synthetic resin

C801990 

Manufacture of other chemical materials

H701010 

Residential and building developing and rental industry

H701020 

Industrial plant developing and rental industry

H703010 

Renting plant.

H703030 

Renting office building

F401010 

International trading business

F301010 

Department store industry

F301020 

Super market industry

F301030 

General department store.

ZZ99999 

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

 

·         The raw materials of the subject for production are both purchased home and abroad.

 

Sales Information

 

·         The subject is mainly engaged in sale of plastic products

·         Subject’s major products include PVC Sheet, PVC Leather, PVC Raw Material, PVC Construction Material, DMF-Free ECO PU, Wood Plastic Composites

·         Subject’s products are primarily applied in the manufacturing of file folders, stationery related products, balls, shoes, purses, handbags, furniture, sports equipment, tubes, as well as electrical insulating materials

·         The subject distributes its products in Taiwan, Mainland China, Hong Kong, India and the United States, Europe

·         Subject’s major customers are manufacturers of shoes, sports products, auto parts

 

Import and export right:

Import right

Yes

Export right

Yes

 

 

Settlements

 

Purchase

 

Domestic Purchase

Products

Raw materials

Payment Terms

T/T, Cash

 

Import

Products

Raw materials

Payment Terms

L/C, T/T

 

Sales

 

Domestic Markets

Product

Plastic products

Selling Terms

T/T, Cash

 

Export

Product

Plastic products

Selling Terms

L/C, T/T

 

 

Balance Sheet

 

Unit: NTD/000

Consolidated

2014-12-31

2013-12-31

(Restated)

Assets

 

 

Current assets

 

 

Cash and cash equivalents

 

 

Cash on hand

345

4,424

Petty cash/revolving funds

450

450

Cash in banks

261,396

316,179

Total cash and cash equivalents

262,191

321,053

Current financial assets at fair value through profit or loss

 

 

Current financial assets held for trading

19,573

19,573

Adjustments for change in value of current financial assets held for trading

1,253

590

Total current financial assets at fair value through profit or loss

20,826

20,163

Notes receivable, net

 

 

Notes receivable

57,742

59,931

Notes receivable, net

57,742

59,931

Accounts receivable, net

 

 

Accounts receivable

366,066

616,392

Allowance for uncollectible accounts, accounts, installment, and lease payments receivable

6,549

6,912

Accounts receivable, net

359,517

609,480

Other receivables

 

 

Tax refund receivable

17,141

17,261

Other non-operating receivables, others

9,981

3,751

Other receivables, net

27,122

21,012

Current tax assets

 

 

Income tax refund receivable

26

64

Total current tax assets

26

64

Inventories

 

 

Inventories, manufacturing business

 

 

Finished goods

474,045

387,360

By-products

7,663

6,451

Work in progress

46,004

60,914

Raw materials

260,839

223,883

Supplies

29,434

30,002

Materials and supplies in transit

8,855

1,143

Allowance for inventory valuation losses

112,699

102,582

Inventories, manufacturing business, net

714,141

607,171

Total inventories

714,141

607,171

Prepayments

 

 

Total prepayments

21,317

39,280

Other current assets

 

 

Other current financial assets

4,475

0

Total other current assets

4,475

0

Total current assets

1,467,357

1,678,154

Non-current assets

 

 

Non-current available-for-sale financial assets

 

 

Non-current available-for-sale financial assets

120,451

118,648

Adjustments for change in value of non-current available-for-sale financial assets

-15,805

-20,684

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

104,646

97,964

Non-current financial assets at cost

 

 

Non-current financial assets at cost

379,426

379,426

Accumulated impairment, non-current financial assets at cost

116,575

89,629

Non-current financial assets at cost, net

262,851

289,797

Investments accounted for using equity method

 

 

Investments accounted for using equity method

332,389

336,456

Investments accounted for using equity method, net

332,389

336,456

Property, plant and equipment

 

 

Land, net

 

 

Land, cost

951,104

757,631

Land, revaluation increment (decrement)

4,186,816

4,186,816

Land, net

5,137,920

4,944,447

Buildings and structures, net

 

 

Buildings and structures, cost

801,213

789,693

Accumulated depreciation, buildings and structures

404,980

380,298

Accumulated impairment, buildings and structures

22,660

22,660

Buildings and structures, net

373,573

386,735

Machinery and equipment, net

 

 

Machinery and equipment, cost

2,945,080

2,983,933

Accumulated depreciation, machinery and equipment

2,506,502

2,501,449

Accumulated impairment, machinery and equipment

25,558

25,888

Machinery and equipment, net

413,020

456,596

Other facilities, net

 

 

Other facilities, cost

1,271,539

1,275,796

Accumulated depreciation, other facilities

1,036,510

1,019,833

Accumulated impairment, other facilities

30,665

31,126

Other facilities, net

204,364

224,837

Unfinished construction and equipment under acceptance

1,067,239

268,750

Total property, plant and equipment

7,196,116

6,281,365

Investment property, net

 

 

Investment property, net

284,053

284,053

Deferred tax assets

11,277

10,603

Other non-current assets

 

 

Prepayments for business facilities

1,000

0

Guarantee deposits paid

22,233

2,247

Long-term prepaid rents

54,920

54,386

Total other non-current assets

78,153

56,633

Total non-current assets

8,269,485

7,356,871

Total assets

9,736,842

9,035,025

Liabilities

 

 

Current liabilities

 

 

Short-term borrowings

 

 

Bank loan

333,260

409,580

Total short-term borrowings

333,260

409,580

Notes payable

 

 

Notes payable

97,119

7,953

Total notes payable

97,119

7,953

Accounts payable

 

 

Accounts payable

379,895

539,867

Total accounts payable

379,895

539,867

Other payables

 

 

Total other payables

272,196

177,820

Other payables to related parties

1,977

1,864

Current tax liabilities

30

55

Current provisions

 

 

Total current provisions

392

0

Other current liabilities

 

 

Advance receipts

 

 

Advance sales receipts

4,473

11,732

Total advance receipts

4,473

11,732

Long-term liabilities, current portion

 

 

Total long-term liabilities, current portion

0

40,000

Temporary credits

14,210

329

Receipts under custody

540

257

Total other current liabilities

19,223

52,318

Total current liabilities

1,104,092

1,189,457

Non-current liabilities

 

 

Long-term borrowings

 

 

Long-term bank loans

1,850,000

890,000

Total long-term borrowings

1,850,000

890,000

Non-current provisions

 

 

Non-current provisions for employee benefits

7,625

7,980

Total non-current provisions

7,625

7,980

Deferred tax liabilities

 

 

Total deferred tax liabilities

1,356,115

1,351,974

Other non-current liabilities

 

 

Accrued pension liabilities

460,650

503,753

Guarantee deposits received

1,801

1,561

Total other non-current liabilities

462,451

505,314

Total non-current liabilities

3,676,191

2,755,268

Total liabilities

4,780,283

3,944,725

Equity

 

 

Equity attributable to owners of parent

 

 

Share capital

 

 

Ordinary share

2,272,283

2,272,283

Total capital stock

2,272,283

2,272,283

Capital surplus

 

 

Capital surplus, treasury share transactions

7,112

7,112

Capital surplus, others

680

680

Total capital surplus

7,792

7,792

Retained earnings

 

 

Unappropriated retained earnings (accumulated deficit)

 

 

Total unappropriated retained earnings (accumulated deficit)

2,705,680

2,860,086

Total retained earnings

2,705,680

2,860,086

Other equity interest

 

 

Total other equity interest

6,993

-13,672

Treasury shares

36,189

36,189

Total equity attributable to owners of parent

4,956,559

5,090,300

Equity attributable to former owner of business combination under common control

0

0

Non-controlling interests

0

0

Total equity

4,956,559

5,090,300

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

6,542,716

6,542,716

 

 

Profit and Loss Account

 

Unit: NTD/000

Consolidated

2014

2013

(Restated)

Operating revenue

 

 

Net sales revenue

 

 

Sales revenue

 

 

Sales revenue

5,393,620

5,910,632

Total sales revenue

5,393,620

5,910,632

Sales returns

6,464

1,905

Sales discounts and allowances

21,223

18,970

Net sales revenue

5,365,933

5,889,757

Total operating revenue

5,365,933

5,889,757

Operating costs

 

 

Cost of sales

 

 

Cost of sales

5,159,262

5,517,526

Total cost of sales

5,159,262

5,517,526

Total operating costs

5,159,262

5,517,526

Gross profit (loss) from operations

206,671

372,231

Gross profit (loss) from operations

206,671

372,231

Operating expenses

 

 

Selling expenses

 

 

Total selling expenses

227,445

245,197

Administrative expenses

 

 

Total administrative expenses

143,859

137,089

Research and development expenses

 

 

Total research and development expenses

9,936

9,206

Total operating expenses

381,240

391,492

Net operating income (loss)

-174,569

-19,261

Non-operating income and expenses

 

 

Other income

 

 

Total other income

9,273

5,829

Other gains and losses

 

 

Other gains and losses, net

7,878

31,738

Finance costs

 

 

Interest expense

17,981

17,142

Finance costs, net

17,981

17,142

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

30,617

38,847

Total non-operating income and expenses

29,787

59,272

Profit (loss) from continuing operations before tax

-144,782

40,011

Tax expense (income)

 

 

Current tax expense (income)

243

26,802

Total tax expense (income)

243

26,802

Profit (loss) from continuing operations

-145,025

13,209

Profit (loss)

-145,025

13,209

Other comprehensive income

 

 

Exchange differences on translation

19,019

32,694

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

4,879

19,993

Actuarial gains (losses) on defined benefit plans

-9,381

8,555

Income tax related to components of other comprehensive income

3,233

5,558

Other comprehensive income, net

11,284

55,684

Total comprehensive income

-133,741

68,893

Profit (loss), attributable to:

 

 

Profit (loss), attributable to owners of parent

-145,025

13,209

Comprehensive income attributable to:

 

 

Comprehensive income, attributable to owners of parent

-133,741

68,893

Basic earnings per share

 

 

Total basic earnings per share

-0.66

0.06

 

Cash Flows

 

Unit: NTD/000

Consolidated

2014

2013

(Restated)

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

 

 

Profit (loss) from continuing operations before tax

-144,782

40,011

Profit (loss) before tax

-144,782

40,011

Adjustments

 

 

Adjustments to reconcile profit (loss)

 

 

Depreciation expense

147,747

147,447

Amortization expense

1,364

1,377

Provision (reversal of provision) for bad debt expense

-582

-5,747

Interest expense

17,981

17,142

Interest income

-1,143

-1,227

Dividend income

-7,203

-3,951

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

-30,617

-38,847

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

-813

9,461

Property, plan and equipment transferred to expenses

3,551

0

Loss (gain) on disposal of other assets

0

-10,060

Loss (gain) on disposal of non-current assets classified as held for sale

0

0

Loss (gain) on disposal of investments

-11

-411

Impairment loss on financial assets

26,946

8,003

Total adjustments to reconcile profit (loss)

157,220

123,187

Changes in operating assets and liabilities

 

 

Changes in operating assets

 

 

Decrease (increase) in financial assets held for trading

-663

-138

Decrease (increase) in notes receivable

2,189

8,575

Decrease (increase) in accounts receivable

250,326

-87,873

Decrease (increase) in other receivable

-6,110

-4,351

Decrease (increase) in inventories

-106,970

16,362

Decrease (increase) in prepayments

-323

-15,121

Decrease (increase) in other current assets

-20,572

-24,160

Total changes in operating assets

117,877

-106,706

Changes in operating liabilities

 

 

Increase (decrease) in financial liabilities held for trading

0

-1,333

Increase (decrease) in notes payable

89,166

-1,679

Increase (decrease) in accounts payable

-159,972

105,991

Increase (decrease) in other payable

-25,476

43,851

Increase (decrease) in other payable to related parties

113

-236

Increase (decrease) in provisions

37

-401

Increase (decrease) in other current liabilities

10,138

-8,448

Increase (decrease) in accrued pension liabilities

-52,484

-19,255

Total changes in operating liabilities

-138,478

118,490

Total changes in operating assets and liabilities

-20,601

11,784

Total adjustments

136,619

134,971

Cash inflow (outflow) generated from operations

-8,163

174,982

Interest received

1,143

1,227

Dividends received

41,887

61,081

Interest paid

-17,181

-17,527

Income taxes refund (paid)

4

10

Net cash flows from (used in) operating activities

17,690

219,773

Cash flows from (used in) investing activities

 

 

Acquisition of available-for-sale financial assets

-1,792

0

Proceeds from disposal of available-for-sale financial assets

0

4,096

Acquisition of property, plant and equipment

-910,728

-217,759

Proceeds from disposal of property, plant and equipment

928

0

Increase in refundable deposits

-19,746

-1,935

Acquisition of investment properties

0

-16,260

Decrease in other non-current assets

0

16,678

Increase in prepayments for business facilities

-1,000

0

Decrease in prepayments for business facilities

0

349

Net cash flows from (used in) investing activities

-932,338

-214,831

Cash flows from (used in) financing activities

 

 

Increase in short-term loans

0

-100,000

Decrease in short-term loans

-80,000

0

Proceeds from long-term debt

960,000

200,000

Repayments of long-term debt

-40,000

-20,000

Net cash flows from (used in) financing activities

840,000

80,000

Effect of exchange rate changes on cash and cash equivalents

15,786

27,136

Net increase (decrease) in cash and cash equivalents

-58,862

112,078

Cash and cash equivalents at beginning of period

321,053

208,975

Cash and cash equivalents at end of period

262,191

321,053

Cash and cash equivalents reported in the statement of financial position

262,191

321,053

Note: Subject didn’t submit its individual financial information; we obtained its consolidated financials as above for reference.

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

 

 

Bankers

 

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

 

 

Public Record

 

Mortgage

 

Case Type:

Chattel Mortgage

Certificate No.:

022703

Debtor Name:

Ocean Plastics Co., Ltd.

Document Number:

030349

Date of Registration:

1985-2-12

Date of Alteration:

1985-2-12

Status:

Paid off

 

Lawsuit

 

Trial Number:

2007,Beibaoxianjian, 24

Date of Trial:

2007-11-30

Reason:

Payment for goods

 

 

Interview Details

 

Name

Ms. Li

Department

Sales Department

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.11

UK Pound

1

Rs.99.50

Euro

1

Rs.74.24

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

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.