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Nam Tai Electronics, Inc.: Q2 2008 Sales Down 26.1%, Gross Profit Margin Improves to 14.2% and EPS at 26 Cents
Monday, August 04, 2008 7:01 AM
Symbols: NTE
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MACAO, China, Aug. 4 /PRNewswire-FirstCall/ -- Nam Tai Electronics, Inc. ('Nam Tai' or the 'Company') (NYSE: NTE) today announced its unaudited results for the second quarter ended June 30, 2008.

KEY HIGHLIGHTS

    (In thousands of US Dollars, except per share data, percentages and as
otherwise stated)
                          Quarterly Results            Half-Year Results
                      Q2 2008   Q2 2007    YoY(%)   1H2008     1H2007   YoY(%)
    Net sales        $146,168  $197,830   (26.1)   $293,297   $389,401  (24.7)
    Gross profit      $20,762   $22,745    (8.7)    $40,292    $39,946    0.9
       % of sales       14.2%     11.5%      -        13.7%      10.3%     -
    Operating income   $8,608   $11,834   (27.3)    $16,420    $19,051  (13.8)
       % of sales        5.9%      6.0%      -         5.6%       4.9%     -
       per share
        (diluted)       $0.19     $0.26   (26.9)      $0.37      $0.43  (14.0)
    Net income        $11,804   $38,805   (69.6)    $40,170    $47,204  (14.9)
       % of sales        8.1%     19.6%      -        13.7%      12.1%     -
    Basic earnings
     per share          $0.26     $0.87   (70.1)      $0.90      $1.06  (15.1)
    Diluted earnings
     per share          $0.26     $0.87   (70.1)      $0.90      $1.05  (14.3)
    Weighted average
     number of
     shares ('000')
        Basic          44,804    44,804       -      44,804     44,360      -
        Diluted        44,811    44,806       -      44,807     44,805      -

In addition to disclosing results determined in accordance with accounting principles generally accepted in the United States ('US GAAP') as set forth in the table above, management utilizes a measure of operating income, net income and earnings per share on a non-GAAP basis that excludes certain income and expenses to better assess operating performance. Those non-GAAP financial measures exclude certain items, such as share-based compensation expenses and infrequent or unusual items such as gain on disposal of subsidiaries' shares and gain on disposal of marketable securities. By disclosing the non-GAAP information, management intends to provide investors with additional information to analyze the Company's performance, core results and underlying trends. Non-GAAP information is not determined using US GAAP; therefore, the information is not necessarily comparable to other companies and should not be used to compare the Company's performance over different periods. Non-GAAP information should not be viewed as a substitute for, or superior to, net income or other financial data prepared in accordance with US GAAP as measures of our operating results or liquidity. Users of this financial information should consider the types of events and transactions for which adjustments have been made. See the table below for a reconciliation of non-GAAP amounts to amounts reported under US GAAP.

GAAP TO NON-GAAP RECONCILIATION

    (In millions of US Dollars, except for per share (diluted) and numbers of
shares)

                                              Three months ended
                                                  June 30,
                                        2008                    2007
                                            per share                per share
                                millions    (diluted)   millions     (diluted)
    GAAP Operating Income          $8.6        $0.19     $11.8         $0.26
    Add back:
     -share-based compensation
      expenses(a)                   0.2         0.01       0.2          0.01
    Non-GAAP Operating Income      $8.8        $0.20     $12.0         $0.27
    GAAP Net Income               $11.8        $0.26     $38.8         $0.87
    Add back/(Less):
     -share-based compensation
       expenses(a)                  0.2         0.01       0.2          0.01
     -gain on sale of
       subsidiaries' shares (b)       -            -      (0.4)        (0.01)
     -other income recovered
       from Tele-Art Inc. (in
       liquidation)(c)             (2.9)       (0.07)        -             -
     -gain on disposal of
       marketable securities          -            -     (28.0)        (0.63)
    Non-GAAP Net Income            $9.1        $0.20     $10.6         $0.24
    Weighted average number of
     shares - diluted ('000)     44,811                 44,806

                                              Six months ended
                                                   June 30,
                                       2008                      2007
                                            per share                per share
                                millions    (diluted)   millions     (diluted)
    GAAP Operating Income        $16.4       $0.37       $19.1        $0.42
    Add back:
     -share-based compensation
       expenses(a)                 1.2        0.03         0.3         0.01
    Non-GAAP Operating Income    $17.6       $0.40       $19.4        $0.43
    GAAP Net Income              $40.2       $0.90       $47.2        $1.06
    Add back/(Less):
     -share-based compensation
       expenses(a)                 1.2        0.03         0.3         0.01
     -gain on sale of
       subsidiaries' shares (b)  (20.2)      (0.45)       (0.4)       (0.01)
     -other income recovered
       from Tele-Art Inc. (in
       liquidation)(c)            (2.9)      (0.07)          -            -
     -gain on disposal of
       marketable securities         -           -       (28.0)       (0.63)
    Non-GAAP Net Income          $18.3       $0.41       $19.1        $0.43
    Weighted average number of
     shares - diluted ('000)    44,807                  44,805

Note:

(a) The share-based compensation expenses included approximately $0.2 million attributable to options to purchase 75,000 shares granted in the second quarter of 2008 to non-employee directors in accordance with the Company's practice of making annual option grants to its non-employee directors upon their election for the ensuing year and approximately $1.0 million principally attributable to options to purchase approximately 20 million shares granted by the Company's Hong Kong Stock Exchange- listed subsidiary, Nam Tai Electronic & Electrical Products Limited ('NTEEP')(Stock Code : 2633), to certain of its executive directors and employees in the first quarter of 2008.

(b) On March 4, 2008, Nam Tai completed the sale of its entire equity interest in J.I.C. Technology Company Limited ('JIC'), a Hong Kong Stock Exchange listed subsidiary (Stock Code: 00987), to an independent third party. In this transaction, Nam Tai sold 572,594,978 shares of JIC, representing 74.99% of its outstanding share capital for cash of approximately $51 million, which resulted in a gain on disposal of approximately $20 million.

(c) A total amount of approximately $2.9 million of other income in the Company's financial statements for the second quarter of 2008. This amount represents Nam Tai's share of proceeds realized from the disposal for the account of Tele-Art, Inc.'s liquidator of 477,319 Nam Tai shares owned by Tele-Art, Inc. (in liquidation)('Tele-Art') and was paid in settlement of amounts previously funded by Nam Tai in connection with Tele-Art's liquidation and in partial satisfaction of judgments in favor of Nam Tai against Tele-Art.

SECOND QUARTER REVIEW

The business environment in Nam Tai's product sectors remains difficult and extremely competitive. Net sales in the second quarter of 2008 were $146.2 million, a decrease of 26.1% as compared to the sales of $197.8 million in the second quarter of 2007, mainly as a consequence of the continuing decline in business from the Company's telecommunication components assembly ('TCA') segment. Net sales in the TCA segment for the second quarter of 2008 decreased by 48.0% compared to the same quarter of 2007. Our TCA segment is primarily dependent on the mobile phone market. The Company suffered another substantial drop in sales volume of its devices used in mobile phones, a trend Nam Tai began experiencing in 2007 and which has continued and accelerated as a result of declining demand experienced in the mobile phone market and persistent pressure to lower unit prices. The challenging environment in the TCA segment is expected to continue and may increase in the coming quarters. Sales of products in our liquid crystal display product ('LCDP') segment and sales from our consumer electronics and communication products ('CECP') segment also dropped by 6.1% and 3.1% respectively, during the second quarter of 2008 as compared to sales of the corresponding quarter of 2007. The decrease in sales in our LCDP segment was mainly a consequence of the drop of sales of our LCD modules products. Sales in our CECP segment were affected by a decrease in sales of mobile phone accessories of approximately 28% from comparable sales in the second quarter of 2007, offset by the increase in sales of our home entertainment devices amounting to approximately 22% from 2007 second quarter sales.

The Company's gross profit margin in the second quarter of 2008 improved by approximately 2.7 %, to 14.2% in the second quarter of 2008 compared to 11.5% in the second quarter of 2007. Management attributes this increase in gross profit margins to it's program selectivity, with strong emphasis on profitability, and the effect of efforts to improve manufacturing efficiencies. We will continue our efforts in improving manufacturing efficiencies, broadening our product offerings and diversifying our customer base which we expect will help to manage operations in the ongoing tough business environment. Gross profit in the second quarter of 2008 was $20.8 million, a decrease of 8.7% as compared to $22.7 million in the second quarter of 2007, primarily resulting from the decline in 2008 sales.

Operating income in the second quarter of 2008 was $8.6 million, or $0.19 per share (diluted), compared to operating income of $11.8 million, or $0.26 per share (diluted) in the second quarter of 2007. Net income in the second quarter of 2008 was $11.8 million, compared to net income of $38.8 million (of which, approximately $28.0 million resulted from a net gain on disposal of marketable securities) in the second quarter of 2007. Basic and diluted earnings per share in the second quarter of 2008 were $0.26 per share, compared to $0.87 in the second quarter of 2007.

For the six months ended June 30, 2008, Nam Tai's net sales were $293.3 million, a decrease of 24.7% as compared to $389.4 million in the same period last year. Gross profit was $40.3 million, an increase of 0.9% as compared to $40.0 million in the same period last year. Operating income for the first six months in 2008 decreased 13.8% to $16.4 million, or $0.37 per share (diluted), compared to $19.1 million, or $0.43 per share (diluted), in the same period last year. Net income was $40.2 million, or $0.90 per share (diluted), a decrease of 14.9% as compared to $47.2 million or $1.05 per share (diluted) in the same period last year.

The Company's financial position remains strong and net cash provided by operating activities in the second quarter was $30.8 million. The Company ended the quarter with $271.9 million cash and cash equivalents on June 30, 2008 even after capital expenditures of $5.8 million and cash dividends of $9.8 million paid to shareholders of the Company and $6.0 million paid to minority shareholders of NTEEP.

NON-GAAP FINANCIAL INFORMATION

Non-GAAP operating income for the second quarter of 2008 was $8.8 million, or $0.20 per share (diluted), compared to non-GAAP operating income of $12.0 million, or $0.27 per share (diluted), in the second quarter of 2007. Non-GAAP net income for the second quarter of 2008 decreased by 14.2% over the second quarter of 2007 to $9.1 million, or $0.20 per share (diluted), compared to $10.6 million, or $0.24 per share (diluted), in the second quarter of 2007.

Non-GAAP operating income for the first six months in 2008 was $17.6 million, or $0.40 per share (diluted), compared to non-GAAP operating income of $19.4 million, or $0.43 per share (diluted) for the same period last year. Non-GAAP net income for the first six months in 2008 was $18.3 million or $0.41 per share (diluted), a decrease of 4.2% as compared to $19.1 million, or $0.43 per share (diluted), for the same period last year.

COMPANY OUTLOOK

Recent global adverse economic conditions (which, we believe, have been primarily driven by the sub-prime crisis in the US) aggravated the Company's results in the past quarter and may exacerbate the difficult business environment we currently face and could result in negative effects to our results of operations over the next several quarters. Additionally, we also face issues such as the continuing appreciation of the exchange rate of the renminbi to the US dollar, the effects of changing tax and labor laws in the People's Republic of China ('PRC'), shortages of electricity supply and increases in overhead expenses resulting from inflation.

To respond to the challenges surfacing from the current business environment, management has continued to focus efforts to optimize operating efficiencies by realigning production capacity to higher margin product offerings and has sought to diversify Nam Tai's customer base. Management believes that Nam Tai has begun to realize limited benefits from the Company's simpler organizational structure implemented at the beginning of 2008, which management believes has fostered, and will continue to, foster a more efficient and effective exchange of know-how and technology among our group companies, reduced overhead costs and facilitated stronger management controls.

During the second quarter of 2008, the foundation of the first of the Company's planned new factories in Wuxi in the Jiangsu Province of China was completed and the Company had, according to its schedule, selected a contractor for the mechanical and electrical construction required for the expansion project. Management is optimistic that Nam Tai will be in a position to begin mass production at the new Wuxi facility in early to mid- 2009.


    SUPPLEMENTARY INFORMATION (UNAUDITED) IN THE SECOND QUARTER OF 2008
    1. Quarterly Sales Breakdown
    (In thousands of US Dollars, except percentage information)

    Quarter                                                          YoY(%)
                                                    YoY(%)         (Quarterly
                        2008           2007      (Quarterly)      accumulated)
    1st Quarter       147,129        191,571         (23.2)          (23.2)
    2nd Quarter       146,168        197,830         (26.1)          (24.7)
    3rd Quarter             -        204,485             -               -
    4th Quarter             -        186,936             -               -
    Total             293,297        780,822

    2. Breakdown of Net Sales by Product Segment (as a percentage of Total Net
Sales)
                                            2008                 2007
    Segments                            Q2        YTD        Q2       YTD
                                       (%)        (%)       (%)       (%)
    Consumer Electronic and
     Communication Products            50%        49%       38%       33%
    Telecommunication Component        36%        38%       51%       57%
     Assembly
    LCD Products                       14%        13%       11%       10%
                                      100%       100%      100%      100%

    3. Key Highlights of Financial Position
                                       As at June 30,       As at December 31,
                                    2008           2007            2007
    Cash on hand (a)          $271.9 million  $268.3 million   $272.5 million
    Ratio of cash (a) to
     current liabilities               2.28            1.79             1.87
    Current ratio                      3.29            2.74             2.83
    Ratio of total assets
     to total liabilities              4.37            3.61             3.70
    Return on equity                  23.6%           28.9%            21.5%
    Ratio of total
     liabilities to equity             0.34            0.45             0.45
    Debtors turnover                50 days         48 days          45 days
    Inventory turnover              16 days         19 days          17 days
    Average payable period          56 days         58 days          56 days
    Note:  (a) Includes cash equivalents.

    4. Claims against Tele-Art

We reported a total of approximately $2.9 million as other income in our financial statements for the second quarter of 2008. This amount represents the Company's share of proceeds realized from the sales on behalf of Tele- Art's liquidator of 477,319 Nam Tai shares for the benefit of unsecured creditors of Tele-Art and was paid to Nam Tai in settlement of amounts previously funded by Nam Tai in connection with Tele-Art's liquidation proceedings and in partial satisfaction of judgments in favor of Nam Tai against Tele-Art. Total net proceeds from sales of such 477,319 shares were approximately $4.9 million, which together with approximately $300,000 in cash dividends that had accrued on the shares prior to their sale, were, in addition to the aforementioned payment to the Company, used as follows (amounts are approximate):

-- $200,000 to satisfy claims of unsecured creditors of Tele-Art other than Nam Tai;

-- $400,000 to satisfy the claims of Tele-Art's former liquidator;

-- $600,000 in payment of professional fees and expenses, including expenses relating to the sale of the shares, incurred through June 30, 2008; and

The balance of the sale proceeds, amounting $1,100,000 at June 30, 2008, have been reserved for on-going legal and professional costs expected in connection with efforts to locate and recover additional assets of Tele-Art's liquidation estate.

5. Increase the equity interest in NTEEP

At March 31, 2008, Nam Tai owned 645,229,470 shares of Nam Tai Electronic & Electrical Products Limited ('NTEEP'), its operating subsidiary that is listed on the Hong Kong Stock Exchange (Stock Code: 2633). During the period from April 1 to June 30, 2008, the Company made open-market purchases of 11,116,000 shares of NTEEP at prices per share ranging from HK$1.47 to HK$1.53 (or approximately $0.188 to $0.196), increasing the Company's equity interest in NTEEP's outstanding share capital by 1.26%, from 73.18% to 74.44%, at June 30, 2008. From July 1 through July 25, 2008, Nam Tai made purchases of an additional 3,870,000 shares of NTEEP increasing its equity interest in NTEEP to 74.88%, which is the maximum level permitted by the Hong Kong Stock Exchange in order to allow a minimum of 25% public float pursuant to the Rules governing the Listing of Securities on The Stock Exchange of Hong Kong Limited.

SECOND QUARTER RESULTS ANALYST CONFERENCE CALL

The Company will hold a conference call on Monday, August 4, 2008 at 8:00 a.m. Eastern Time for analysts to discuss the second quarter results with Nam Tai's management. Shareholders, media, and interested investors are invited to listen to the live conference over the Internet by going to www.namtai.com and clicking on the conference call link (under events) or over the phone by dialing (612) 332-0107 just prior to its start time.

DIVIDENDS

The second quarter dividend of $0.22 per share was paid on or about July 21, 2008. The record date for the third quarter dividend of $0.22 per share is September 30, 2008 and the payment date is on or before October 21, 2008. The payment dates for the fourth quarter is scheduled to be on or before January 21, 2009.

    The schedule for quarterly dividends paid and payable for fiscal year 2008
are as follows:
    Quarterly                                                        Dividend
     Payment   Record Date          Scheduled Payment Date         (per share)
      Q1/08    March 31, 2008       Paid on or before April 21, 2008    $0.22
      Q2/08    June 30, 2008        Paid on or before July 21, 2008     $0.22
      Q3/08    September 30, 2008   On or before October 21, 2008       $0.22
      Q4/08    December 31, 2008    On or before January 21, 2009       $0.22
    Full Year 2008                                                      $0.88

FORWARD-LOOKING STATEMENTS AND FACTORS THAT COULD CAUSE OUR SHARE PRICE TO DECLINE

Statements in this press release, such as management's assessment of the effects of management's efforts to improve Nam Tai's profitability and profit margins, benefits expected from the Company's internal reorganization that was completed at the end of 2007 and management's estimates of when Nam Tai will be in a position to begin mass production at its new facility in Wuxi, Jiangsu Province, PRC, among other statements in this press release, are 'forward-looking statements' within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Forward-looking statements may be identified by the use of words like 'believes,' 'intends,' 'expects,' 'plans' or 'planned,' 'may,' 'will,' 'should' or 'anticipates,' or the negative equivalents of those words or comparable terminology, and involve risks and uncertainties. Such statements are based on current expectations and assumptions and reflect management's views with respect to future events and may not actually occur during the periods indicated or at all and are not a guarantee of Nam Tai's future performance. These forward-looking statements are, by their nature, subject to risks, uncertainties and other factors that could cause the actual results to differ materially from future results expressed or implied by the forward-looking statements in this press release.

Whether the effects of management's efforts to improve Nam Tai's profitability have resulted or will result in improved profitability or profit margins or overcome the perceived onset of adverse global economic conditions generally or the ongoing weakness in the mobile phone supply chain, specifically, increasing taxes and labor costs from new tax and labor legislation in the PRC, whether material additional benefits expected from the Company's internal reorganization that was completed at the end of 2007 will actually be realized, whether management's estimates of when construction of Nam Tai's new manufacturing faciliy in Wuxi, Jiangsu Province, PRC will be available for production will prove true, and whether revenues expected when production at Nam Tai's new Wuxi facility commences will materialize will depend upon future sales orders and on Nam Tai's actual ability to contain manufacturing costs and the level of capital expenditures required for each of the planned expansion projects. Product orders and Nam Tai's growth, operating income, available cash, cash flows and levels of capital expenditures may be adversely affected by numerous factors including Nam Tai's dependence on a few large customers; intense competition in the electronics industry in which the Company participates, particularly in the mobile phone market that places constant pressure on the Company to reduce unit prices; continuing competitive pressures that adversely affect its profit margins; its operating results fluctuating and lacking predictability; risks relating to its doing business in the PRC such as arising from changes in governmental policies, trade regulation, currency exchange rates, particularly from the appreciation of the renminbi to the U.S. dollar which has occurred since June 2005 and has shown no signs of abating, inflation in the PRC; the timing and amount of significant orders from customers; delays in product development and related product release schedules; obsolete inventory or product returns; warranty and other claims on products; technological shifts; the availability of competitive products of comparable quality at prices below Nam Tai's prices; maturing product life cycles of the products manufactured by Nam Tai; concessions Nam Tai may make on product sale terms and conditions; implementation of operating cost structures that align with revenue growth, if any; the financial condition of Nam Tai's customers and vendors; the availability and increasing costs of materials and other components needed to manufacture its products; potential shortages of materials or skilled labor needed for its planned expansion projects or for its existing facilities; unforeseen engineering problems, work stoppages, weather interference, flood, earthquake or other acts of God, delays in obtaining or failure to obtain necessary permits from regulatory authorities needed for completion of its expansion projects or continue existing operations, other unexpected project delays or unanticipated cost increases; risks of expanding into new areas of the PRC where Nam Tai's has not yet conducted business, diversion of management's attention to expansion and its management to new locations and to other business concerns; the impact of legislative actions, higher insurance costs and potential new accounting pronouncements; a worsening of relations between the PRC and the United States or Taiwan; the effects of terrorist activity and armed conflict such as disruptions in general economic activity and changes in Nam Tai's operations and security arrangements; the effects of travel restrictions and quarantines associated with major health problems, such as the Severe Acute Respiratory Syndrome or Bird Flu, on general economic activity; or other changes in general economic conditions, including an exacerbation of the current global economic weaknesses that continue adversely affecting, or further reduce, demand for Nam Tai's products. In addition, factors, among others, that could cause the market price of our shares to decline in the future could include further decreases in our revenues from those we reported in earlier periods, the operating results or those of our competitors or customers to meet the expectations of public market analysts and investors who follow the electronics manufacturing services, or EMS, industry, or one or more of the factors discussed in 'Item 3. Key Information - Risk Factors' in our Annual Report on Form 20-F for the year ended December 31, 2007 as filed on March 17, 2008 with the Securities and Exchange Commission ('SEC').

For further information regarding risks and uncertainties associated with Nam Tai's business, please refer to the 'Management's Discussion and Analysis of Results of Operations and Financial Condition' and 'Risk Factors' sections of Nam Tai's SEC filings, including, but not limited to, its annual reports on Form 20-F, copies of which may be obtained from Nam Tai's website at http://www.namtai.com.

All information in this press release is as of August 1, 2008 in Macao, Special Administrative Region of the People's Republic of China. Nam Tai does not undertake any duty, and should not be expected, to update any forward- looking statement to conform the statement to actual results or changes in Nam Tai's expectations.

ABOUT NAM TAI ELECTRONICS, INC.

We are an electronics manufacturing and design services provider to a select group of the world's leading OEMs of telecommunications and consumer electronic products. Through our electronics manufacturing services operations, we manufacture electronic components and subassemblies, including LCD panels, LCD modules, RF modules, DAB modules, FPC subassemblies and image-sensor modules and PCBAs for headsets containing Bluetooth(R) wireless technology.(1) These components are used in numerous electronic products, including mobile phones, laptop computers, digital cameras, electronic toys, handheld video game devices, and entertainment devices. We also manufacture finished products, including mobile phone accessories, home entertainment products and educational products. We assist our OEM customers in the design and development of their products and furnish full turnkey manufacturing services that utilize advanced manufacturing processes and production technologies.

Nam Tai's operations are conducted by its subsidiary, Nam Tai Electronic & Electrical Products Limited ('NTEEP'), a Hong Kong Stock Exchange-listed company, in which Nam Tai owns approximately 74.88% of the outstanding share capital. In addition to reports that Nam Tai files with the SEC, which may accessed through the SEC's EDGAR database at http://www.sec.gov, interested investors may review the website of The Stock Exchange of Hong Kong at www.hkex.com.hk to obtain information that NTEEP is required to file under applicable rules of the Hong Kong Stock Exchange. The stock code of NTEEP on The Stock Exchange of Hong Kong is 2633. Investors are reminded to exercise caution when assessing information from the Hong Kong Stock Exchange and not to deal with the shares of Nam Tai based solely upon reliance on such information.

(1) The Bluetooth(R) word mark and logos are owned by the Bluetooth SIG, Inc. and any use of such marks by Nam Tai is under license.


    NAM TAI ELECTRONICS, INC.
    CONDENSED CONSOLIDATED STATEMENTS OF INCOME
    FOR THE PERIODS ENDED JUNE 30, 2008 AND 2007
    (In Thousands of US Dollars except share and per share data)

                                          Unaudited            Unaudited
                                     Three months ended    Six months ended
                                           June 30              June 30
                                       2008       2007      2008       2007
    Net sales                       $146,168  $197,830   $293,297    $389,401
    Cost of sales                    125,406   175,085    253,005     349,455
    Gross profit                      20,762    22,745     40,292      39,946
    Costs and expenses
      Selling, general and
       administrative expenses         9,480     8,486     18,831      16,293
      Research and development
       expenses                        2,674     2,425      5,041       4,602
                                      12,154    10,911     23,872      20,895
    Operating Income                   8,608    11,834     16,420      19,051
    Other income, net                  5,101       789      6,487         323
    Gain on disposal of marketable
     securities                            -    43,815          -      43,815
    Gain on sales of subsidiaries'
     shares                                -       390     20,206         390
    Interest income                    1,575     2,303      3,290       4,474
    Interest expense                     (69)     (109)      (143)       (210)
    Income before income taxes
     and minority interests           15,215    59,022     46,260      67,843
    Income taxes                      (1,242)   (5,502)    (1,501)     (3,914)
    Income before minority interests  13,973    53,520     44,759      63,929
    Minority interests                (2,169)  (14,715)    (4,589)    (16,725)
    Net income                       $11,804   $38,805    $40,170     $47,204
    Earnings per share
      Basic                            $0.26     $0.87      $0.90       $1.06
      Diluted                          $0.26     $0.87      $0.90       $1.05
    Weighted average number of
     shares ('000')
      Basic                           44,804    44,804     44,804      44,360
      Diluted                         44,811    44,806     44,807      44,805

    NAM TAI ELECTRONICS, INC.
    CONDENSED CONSOLIDATED BALANCE SHEETS
    AS AT JUNE 30, 2008 AND DECEMBER 31, 2007
    (In Thousands of US Dollars)
                                                     Unaudited     Audited
                                                      June 30     December 31
                                                        2008         2007
    ASSETS                                                          (Note)
    Current assets:
      Cash and cash equivalents                        $271,854    $272,459
      Accounts receivable, net                           81,095      95,802
      Entrusted loan receivable (Note 1)                  8,166           -
      Inventories                                        22,257      32,356
      Prepaid expenses and other receivables              3,717       5,803
      Income tax recoverable                              3,544       5,483
      Deferred tax assets - current                         568          54
          Total current assets                          391,201     411,957
    Property, plant and equipment, net                   90,668      94,669
    Land use right                                       13,742       3,930
    Deposits for property, plant and equipment            1,280         536
    Prepayment for land use right                             -       9,019
    Goodwill                                             20,296      20,296
    Deferred tax assets                                   3,426       3,192
    Other assets                                          1,219       1,219
          Total assets                                 $521,832    $544,818
    LIABILITIES AND SHAREHOLDERS' EQUITY
    Current liabilities:
      Notes payable                                      $2,571      $4,580
      Long-term bank loans - current portion                  -       1,990
      Entrusted loan payable (Note 1)                     8,166           -
      Accounts payable                                   77,700     107,326
      Accrued expenses and other payables                19,534      21,690
      Dividend payable                                    9,857       9,509
      Income tax payable                                  1,157         556
          Total current liabilities                     118,985     145,651
    Long-term bank loans - non-current portion                -       1,558
    Deferred tax liabilities                                379           -
          Total liabilities                             119,364     147,209
    Minority interests                                   50,919      67,428
    Shareholders' equity:
      Common shares                                         448         448
      Additional paid-in capital                        282,807     281,895
      Retained earnings                                  68,302      47,846
      Accumulated other comprehensive income (Note 2)        (8)         (8)
          Total shareholders' equity                    351,549     330,181
          Total liabilities and shareholders' equity   $521,832    $544,818

Note: Information extracted from the audited financial statements included in the 2007 Form 20-F of the Company filed with the Securities and Exchange Commission on March 17, 2008.


    NAM TAI ELECTRONICS, INC.
    CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
    FOR THE PERIODS ENDED JUNE 30 2008 AND 2007
    (In Thousands of US Dollars)
                                        Unaudited            Unaudited
                                   Three months ended     Six months ended
                                         June 30               June 30
                                     2008       2007       2008       2007
    CASH FLOWS FROM OPERATING
     ACTIVITIES
    Net income                      $11,804    $38,805    $40,170    $47,204
    Adjustments to
     reconcile net income
     to net cash provided
     by operating activities:
      Depreciation and
       amortization of property,
       plant and equipment and
       land use right                 5,616      5,289     11,311     10,313
        Net (gain) loss on disposal
         of property, plant and
         equipment                       (2)        37          2         44
        Dividend withheld              (305)         -       (305)         -
        Gain on disposal of
         marketable securities            -    (43,815)         -    (43,815)
        Gain on sales of
         subsidiaries' sales              -       (390)   (20,206)      (390)
        Share-based compensation
         expenses                       158        230      1,158        317
        Minority interests            2,169     14,715      4,589     16,725
        Deferred income taxes           126        112       (369)    (1,871)
        Unrealized exchange (gain)
         loss                        (1,066)        93     (3,771)       (58)
    Changes in current assets
     and liabilities:
        Decrease in accounts
         receivable                   8,717      6,802     14,556     16,009
        Decrease (increase) in
         inventories                  6,230     (5,773)    10,099     (5,963)
      Decrease (increase) in
       prepaid expenses and
       other receivables                545        (33)     2,005       (291)
        Decrease in income taxes
         recoverable                     23      3,019      1,895      2,821
        (Decrease) increase in
         notes payable               (1,288)     4,671     (2,009)     5,577
        (Decrease) increase in
         accounts payable              (634)     3,338    (29,626)   (14,678)
      (Decrease) increase in
       accrued expenses and
       other payables                (1,689)      (141)    (2,249)     1,732
      Increase in income tax
       payable                          362      1,766        755      1,766
          Total adjustments          18,962    (10,080)   (12,165)   (11,762)
    Net cash provided by
     operating activities           $30,766    $28,725    $28,005    $35,442
    CASH FLOWS FROM INVESTING
     ACTIVITIES
        Net cash (outflow)
         inflow from disposal
         of subsidiaries               (104)         -      6,671          -
        Purchase of property,
         plant and equipment         (5,780)    (5,672)    (7,668)    (7,720)
      Increase in deposits for
       purchase of property,
       plant and equipment           (1,258)      (481)      (949)      (324)
      Increase in prepayment for
       purchase of land                   -       (731)      (663)      (736)
      Increase in entrusted loan
       receivable                    (8,166)         -     (8,166)         -
      Acquisition of additional
       shares in subsidiaries        (2,030)   (13,808)    (2,030)   (13,808)
        Proceeds from disposal
         of property, plant and
         equipment                       22         14         30         14
        Proceeds from disposal of
         marketable securities            -     53,914          -     53,914
        Proceeds from sales of
         subsidiaries shares              -      7,287          -      7,287
    Net cash (used in) provided
     by investing activities       $(17,316)   $40,523   $(12,775)   $38,627
    CASH FLOWS FROM FINANCING
     ACTIVITIES
        Cash dividends paid        $(15,815)   $(9,409)  $(25,124)  $(26,048)
        Proceeds from entrusted
         loan                         8,166          -      8,166          -
        Repayment of bank loans      (2,225)      (437)    (2,648)      (875)
    Net cash used in
     financing activities           $(9,874)   $(9,846)  $(19,606)  $(26,923)
    Net increase in cash and
     cash equivalents                 3,576     59,402     (4,376)    47,146
    Cash and cash equivalents
     at beginning of period         267,212    208,979    272,459    221,084
    Effect of exchange rate
     changes on cash and cash
     equivalents                      1,066        (93)     3,771         58
    Cash and cash equivalents
     at end of period              $271,854   $268,288   $271,854   $268,288

    NAM TAI ELECTRONICS, INC.
    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
    FOR THE PERIODS ENDED JUNE 30, 2008 AND 2007
    (In Thousands of US Dollars)

1. The entrusted loan represents the loan arrangement between two subsidiaries, Namtai Electronic (Shenzhen) Co. Ltd. (the 'entrusting party') and Jetup Electronic (Shenzhen) Co. Ltd. (the 'borrower'), via HSBC Bank (China) Company Limited, Shenzhen Branch (the 'lender').

2. Accumulated other comprehensive income represents foreign currency translation adjustments and unrealized gain on marketable securities. The comprehensive income of the Company was $40,170 and $37,124 for the six months ended June 30, 2008 and June 30, 2007, respectively.

    3. Business segment information - The Company operates primarily in three
segments, the Consumer Electronic and Communication Products ('CECP') segment,
Telecommunication Component Assembly ('TCA') segment, and the LCD Products
('LCDP') segment.

                                      Unaudited               Unaudited
                                  Three months ended      Six months ended
                                       June 30                 June 30
                                    2008       2007        2008       2007
    NET SALES :
       - CECP                     $73,391    $75,732    $143,178   $130,291
       - TCA                       51,876     99,846     111,158    220,008
       - LCDP                      20,901     22,252      38,961     39,102
           Total net sales       $146,168   $197,830    $293,297   $389,401
    NET INCOME :
       - CECP                      $7,284    $35,397     $14,942    $39,980
       - TCA                        2,088      3,140       4,201      7,161
       - LCDP                        (135)       369         (98)       564
       - Corporate                  2,567       (101)     21,125       (501)
           Total net income       $11,804    $38,805     $40,170    $47,204


                                                    Unaudited     Audited
                                                     June 30,     Dec. 31,
                                                      2008          2007
    IDENTIFIABLE ASSETS BY SEGMENT:
        - CECP                                       $216,740     $212,098
        - TCA                                         113,769      150,963
        - LCDP                                         69,046       64,628
        - Corporate                                   122,277      117,129
            Total assets                             $521,832     $544,818

4. A summary of the net sales, net income and long-lived assets by geographic areas is as follows:

                                        Unaudited               Unaudited
                                   Three months ended       Six months ended
                                         June 30                 June 30
                                     2008       2007         2008       2007
    NET SALES FROM OPERATIONS
     WITHIN:
      -PRC, excluding Hong Kong
        and Macao:
         Unaffiliated customers    $146,168   $197,830    $293,297   $389,401
         Intercompany sales              38         42         118        149
      -Intercompany eliminations        (38)       (42)       (118)      (149)
          Total net sales          $146,168   $197,830    $293,297   $389,401
    NET INCOME FROM OPERATIONS
     WITHIN:
      -PRC, excluding Hong Kong      $6,377    $33,370     $11,253    $37,370
        and Macao
      -Hong Kong & Macao              5,427      5,435      28,917      9,834
          Total net income          $11,804    $38,805     $40,170    $47,204


                                                   Unaudited     Audited
                                                    June 30,     Dec. 31,
                                                      2008         2007
    LONG-LIVED ASSETS WITHIN:
      -PRC, excluding Hong Kong and Macao          $104,216      $98,441
      -Hong Kong and Macao                              194          158
          Total long-lived assets                  $104,410     $98,599

SOURCE Nam Tai Electronics, Inc.

(Source: PR Newswire )



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