Financial Statement Balance Sheet Page 1 of 1 Financial Statement Balance Sheet Accounting Title 2014/09/30 2013/12/31 2013/09/30 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 604,633 1,016,243 851,816 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 1,657 1,840 2,985 Accounts receivable, net Accounts receivable, net 416,643 446,121 502,620 Inventories Total inventories 504,085 339,240 355,813 Other current assets Other current financial assets 199,803 205,724 254,555 Other current assets, others 63,341 38,700 44,602 Total other current assets 263,144 244,424 299,157 Total current assets 1,790,162 2,047,868 2,012,391 Non-current assets Property, plant and equipment Total property, plant and equipment 109,494 115,990 118,555 Intangible assets Computer software, net Computer software 1,412 1,371 1,562 Computer software, net 1,412 1,371 1,562 Total intangible assets 1,412 1,371 1,562 Deferred tax assets 12,779 12,739 18,367 Other non-current assets Guarantee deposits paid 2,882 1,501 1,572 Other non-current financial assets Total other non-current financial assets 2,000 2,000 2,000 Total other non-current assets 4,882 3,501 3,572 Total non-current assets 128,567 133,601 142,056 Total assets 1,918,729 2,181,469 2,154,447 Liabilities Current liabilities Current financial liabilities at fair value through profit or loss Total current financial liabilities at fair value through profit or loss 1,070 1,613 22 Accounts payable Total accounts payable 276,973 200,901 240,146 Other payables Wages and salaries payable 38,685 81,304 56,850 Total other payables 38,685 81,304 56,850 Current tax liabilities 24,614 50,471 61,478 Other current liabilities Total other current liabilities 74,123 60,488 61,628 Total current liabilities 415,465 394,777 420,124 Non-current liabilities Non-current provisions Total non-current provisions 8,962 4,469 6,040 Deferred tax liabilities Deferred tax liabilities, income tax 56,735 55,237 44,779 Total deferred tax liabilities 56,735 55,237 44,779 Other non-current liabilities Accrued pension liabilities 25,328 24,152 26,844 Total other non-current liabilities 25,328 24,152 26,844 Total non-current liabilities 91,025 83,858 77,663 Total liabilities 506,490 478,635 497,787 Equity Equity attributable to owners of parent Share capital Ordinary share 943,966 943,966 943,966 Total capital stock 943,966 943,966 943,966 Capital surplus Total capital surplus 51,305 51,305 51,305 Retained earnings Legal reserve 299,539 359,295 359,295 Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 64,874 303,004 264,527 Total retained earnings 364,413 662,299 623,822 Other equity interest Exchange differences on translation of foreign financial statements Total exchange differences on translation of foreign financial statements 52,555 45,264 37,567 Total other equity interest 52,555 45,264 37,567 Total equity attributable to owners of parent 1,412,239 1,702,834 1,656,660 Total equity 1,412,239 1,702,834 1,656,660 Number of share capital awaiting retirement 0 0 0 Equivalent issue shares of advance receipts for ordinary share 0 0 0 Number of shares in entity held by entity and by its subsidiaries 0 0 0
Financial Statement Income Statement Page 1 of 2 Financial Statement Income Statement Accounting Title 2014/3rd 2013/3rd 2014/01/01To2014/09/30 2013/01/01To2013/09/30 Statement of comprehensive income Operating revenue Net sales revenue Sales revenue Sales revenue 440,029 734,613 1,175,829 1,823,192 Total sales revenue 440,029 734,613 1,175,829 1,823,192 Sales discounts and allowances 1,565 0 4,589 2,176 Net sales revenue 438,464 734,613 1,171,240 1,821,016 Total operating revenue 438,464 734,613 1,171,240 1,821,016 Operating costs Total operating costs 303,771 463,808 824,937 1,182,113 Gross profit (loss) from operations 134,693 270,805 346,303 638,903 Gross profit (loss) from operations 134,693 270,805 346,303 638,903 Operating expenses Selling expenses Total selling expenses 4,403 9,099 30,192 26,408 Administrative expenses Total administrative expenses 27,267 23,777 71,464 73,795 Research and development expenses Total research and development expenses 70,667 65,636 201,844 196,272 Total operating expenses 102,337 98,512 303,500 296,475 Net operating income (loss) 32,356 172,293 42,803 342,428 Non-operating income and expenses Other income Interest income Total interest income 1,647 1,898 5,990 6,277 Total other income 1,647 1,898 5,990 6,277 Other gains and losses Other gains and losses, net 4,782-146 6,504 3,887 Finance costs Interest expense 24 19 107 297
Financial Statement Income Statement Page 2 of 2 Finance costs, net 24 19 107 297 Total non-operating income and expenses 6,405 1,733 12,387 9,867 Profit (loss) from continuing operations before tax 38,761 174,026 55,190 352,295 Tax expense (income) Current tax expense (income) 15,625 35,005 22,688 71,154 Total tax expense (income) 15,625 35,005 22,688 71,154 Profit (loss) from continuing operations 23,136 139,021 32,502 281,141 Profit (loss) from discontinued operations Total profit (loss) from discontinued operations 0 0 0 0 Profit (loss) 23,136 139,021 32,502 281,141 Other comprehensive income Exchange differences on translation 13,181-5,599 8,788 20,513 Income tax related to components of other comprehensive income 2,241-952 1,497 3,487 Other comprehensive income, net 10,940-4,647 7,291 17,026 Total comprehensive income 34,076 134,374 39,793 298,167 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 23,136 139,021 32,502 281,141 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 34,076 134,374 39,793 298,167 Basic earnings per share Total basic earnings per share 0.25 1.47 0.34 2.98 Diluted earnings per share Total diluted earnings per share 0.24 1.47 0.34 2.95
Financial Statement Statements of Cash Flows Page 1 of 2 Financial Statement Statements of Cash Flows Accounting Title 2014/01/01To2014/09/30 2013/01/01To2013/09/30 Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 55,190 352,295 Profit (loss) before tax 55,190 352,295 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 9,434 10,334 Amortization expense 1,115 1,197 Provision (reversal of provision) for bad debt expense 6,544 1,865 Interest expense 107 297 Interest income -5,990-6,277 Other adjustments to reconcile profit (loss) 29,703 2,336 Total adjustments to reconcile profit (loss) 40,913 9,752 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in notes receivable 22,934-196,000 Decrease (increase) in inventories -195,284-4,628 Decrease (increase) in other operating assets -24,641-8,055 Total changes in operating assets -196,991-208,683 Changes in operating liabilities Increase (decrease) in accounts payable 76,072 82,499 Increase (decrease) in provisions -1,536 3,514 Increase (decrease) in accrued pension liabilities 1,176 1,569 Increase (decrease) in other operating liabilities -22,955-3,921 Total changes in operating liabilities 52,757 83,661 Total changes in operating assets and liabilities -144,234-125,022 Total adjustments -103,321-115,270 Cash inflow (outflow) generated from operations -48,131 237,025 Interest received 5,911 6,214 Interest paid -107-297 Income taxes refund (paid) -48,545-28,794 Net cash flows from (used in) operating activities -90,872 214,148 Cash flows from (used in) investing activities Acquisition of property, plant and equipment -2,838-1,175 Increase in refundable deposits -1,381-74 Acquisition of intangible assets -1,153-155
Financial Statement Statements of Cash Flows Page 2 of 2 Decrease in other financial assets 6,000 0 Net cash flows from (used in) investing activities 628-1,404 Cash flows from (used in) financing activities Cash dividends paid -330,388-153,976 Net cash flows from (used in) financing activities -330,388-153,976 Effect of exchange rate changes on cash and cash equivalents 9,022 19,594 Net increase (decrease) in cash and cash equivalents -411,610 78,362 Cash and cash equivalents at beginning of period 1,016,243 773,454 Cash and cash equivalents at end of period 604,633 851,816 Cash and cash equivalents reported in the statement of financial position 604,633 851,816
Financial Statement Statements of Changes in Stockholders' Equity Page 1 of 1 Financial Statement Statements of Changes in Stockholders' Equity 2014/09/30 Statement of Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Total equity attributable to owners of parent Total equity 943,966 943,966 51,305 359,295 303,004 662,299 45,264 45,264 1,702,834 1,702,834 Equity Legal reserve appropriated 30,300-30,300 0 0 0 Cash dividends of ordinary share -90,056-240,332-330,388-330,388-330,388 Profit (loss) 32,502 32,502 32,502 32,502 Other comprehensive income 0 0 7,291 7,291 7,291 7,291 Total comprehensive income 32,502 32,502 7,291 7,291 39,793 39,793 Total increase (decrease) in equity 0 0 0-59,756-238,130-297,886 7,291 7,291-290,595-290,595 Equity 943,966 943,966 51,305 299,539 64,874 364,413 52,555 52,555 1,412,239 1,412,239 2013/09/30 Statement of Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Total equity attributable to owners of parent Total equity 943,966 943,966 51,305 342,171 154,486 496,657 20,541 20,541 1,512,469 1,512,469 Equity Legal reserve appropriated 17,124-17,124 0 0 0 Cash dividends of ordinary share 0-153,976-153,976-153,976-153,976 Profit (loss) 281,141 281,141 281,141 281,141 Other comprehensive income 0 0 17,026 17,026 17,026 17,026 Total comprehensive income 281,141 281,141 17,026 17,026 298,167 298,167 Total increase (decrease) in equity 0 0 0 17,124 110,041 127,165 17,026 17,026 144,191 144,191 Equity 943,966 943,966 51,305 359,295 264,527 623,822 37,567 37,567 1,656,660 1,656,660