SHENZHEN, China, Feb. 8 /PRNewswire-FirstCall/ -- Nam Tai Electronics, Inc. ("Nam Tai" or the "Company") (NYSE:NTE) today announced its unaudited results for the fourth quarter and year ended December 31, 2009. KEY HIGHLIGHTS (In thousands of US Dollars, except per share data, percentages and as otherwise stated) Quarterly Results Year Results ------------------------- -------------------------- Q4 2009 Q4 2008 YoY(%) 12M 2009 12M 2008 YoY(%) ------- ------- ------ -------- -------- ------ Net sales $93,735 $169,021 (44.5) $408,137 $622,852 (34.5) Gross profit $10,162 $14,648 (30.6) $40,320 $70,678 (43.0) % of sales 10.8% 8.7% - 9.9% 11.3% - Operating income (loss) $692 $(14,455) * $388 $6,386 (93.9) % of sales 0.7% (8.6%) - 0.1% 1.0% - per share (diluted) $0.02 $(0.32) * $0.01 $0.14 (92.9) Net income (loss) attributable to Nam Tai shareholders(a) $416 $(14,447) * $1,652 $30,635 (94.6) % of sales 0.4% (8.5%) - 0.4% 4.9% - Basic earnings (loss) per share $0.01 $(0.32) * $0.04 $0.68 (94.1) Diluted earnings (loss) per share $0.01 $(0.32) * $0.04 $0.68 (94.1) Weighted average number of shares ('000) Basic 44,804 44,804 - 44,804 44,804 - Diluted 44,820 44,804 - 44,810 44,806 - Note: (a) For the twelve months ended December 31, 2008, net income included $20.2 million of gain on disposal of J.I.C. Technology Company Limited ("JIC"). * Percentage change is not presented if either the latest period or prior period contains a loss. 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 / (loss), net income / (loss) and earnings (loss) 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 sale of shares of a subsidiary, employee severance benefits in PRC subsidiaries and other income recovered from Tele-Art Inc. (in liquidation). 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/(loss) 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 December 31, --------------------------------------------- 2009 2008 --------------------- ---------------------- per share per share millions (diluted) millions (diluted) -------- ---------- -------- --------- GAAP Operating Income (Loss) $0.7 $0.02 $(14.4) $(0.32) --------------------- ---- ----- ------ ------ Add back: -- Share-based compensation expenses(a) - - - - ------------------------- --- --- --- --- -- Professional expenses in relation to privatization of NTEEP - - - - ----------------------- --- --- --- --- -- Employee severance benefits in PRC subsidiaries (b) - - 0.6 0.01 ------------------------ --- --- --- ---- -- Impairment loss on goodwill - - 17.3 0.39 -------------------- --- --- ---- ---- Non-GAAP Operating Income $0.7 $0.02 $3.5 $0.08 ------------------------- ==== ===== ==== ===== GAAP Net Income (Loss) attributable to Nam Tai shareholders $0.4 $0.01 $(14.4) $(0.32) ------------------------ ---- ----- ------ ------ Add back/(Less): -- Share-based compensation expenses(a) - - - - ------------------------- --- --- --- --- -- Professional expenses in relation to privatization of NTEEP - - - - ----------------------- --- --- --- --- -- Employee severance benefits in PRC subsidiaries (after deducting tax and sharing with noncontrolling interest)(b) - - 0.6 0.01 ------------------------- --- --- --- ---- -- Impairment loss on goodwill - - 17.3 0.39 -------------------- --- --- ---- ---- -- Gain on sale of subsidiary shares(c) - - - - ---------------------- --- --- --- --- -- Other income recovered from Tele-Art Inc. (in liquidation)(d) - - - - ------------------------- --- --- --- --- Non-GAAP Net Income attributable to Nam Tai shareholders $0.4 $0.01 $3.5 $0.08 ------------------------ ==== ===== ==== ===== Weighted average number of shares - diluted ('000) 44,820 44,804 ----------------------- ------ ------ Year ended December 31, --------------------------------------------- 2009 2008 --------------------- ---------------------- per share per share millions (diluted) millions (diluted) -------- ---------- -------- --------- GAAP Operating Income (Loss) $0.4 $0.01 $6.4 $0.14 --------------------- ---- ----- ---- ----- Add back: -- Share-based compensation expenses(a) 0.1 - 1.2 0.03 ------------------------- --- --- --- ---- -- Professional expenses in relation to privatization of NTEEP 0.9 0.02 - - ----------------------- --- ---- --- --- -- Employee severance benefits in PRC subsidiaries (b) 5.1 0.11 0.6 0.01 ------------------------ --- ---- --- ---- -- Impairment loss on goodwill - - 17.3 0.39 -------------------- --- --- ---- ---- Non-GAAP Operating Income $6.5 $0.14 $25.5 $0.57 ------------------------- ==== ===== ===== ===== GAAP Net Income (Loss) attributable to Nam Tai shareholders $1.7 $0.04 $30.6 $0.68 ------------------------ ---- ----- ----- ----- Add back/(Less): -- Share-based compensation expenses(a) 0.1 - 1.2 0.03 ------------------------- --- --- --- ---- -- Professional expenses in relation to privatization of NTEEP 0.9 0.02 - - ----------------------- --- ---- --- --- -- Employee severance benefits in PRC subsidiaries (after deducting tax and sharing with noncontrolling interest)(b) 3.2 0.07 0.6 0.01 ------------------------- --- ---- --- ---- -- Impairment loss on goodwill - - 17.3 0.39 -------------------- --- --- ---- ---- -- Gain on sale of subsidiary shares(c) - - (20.2) (0.45) ---------------------- --- --- ----- ----- -- Other income recovered from Tele-Art Inc. (in liquidation)(d) - - (2.9) (0.07) ------------------------- --- --- ---- ----- Non-GAAP Net Income attributable to Nam Tai shareholders $5.9 $0.13 $26.6 $0.59 ------------------------ ==== ===== ===== ===== Weighted average number of shares - diluted ('000) 44,810 44,806 ----------------------- ------ ------ Note: (a) The share-based compensation expenses included approximately $0.1 million attributable to options to purchase 75,000 shares granted in the second quarter of 2009 ($0.2 million for year 2008 to directors in accordance with the Company's practice of making annual option grants to its 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 former 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. In December 2008, NTEEP repurchased and cancelled all of its outstanding 17,440,000 options from the option holders at a total consideration of approximately $42,000. Accordingly, Nam Tai recorded no share- based compensation expense (relating to NTEEP) during the three months ended December 31, 2009. (b) The expense represents employee benefit and severance arrangements in accordance with the PRC statutory severance requirements. (c) On March 4, 2008, Nam Tai completed the sale of its entire equity interest of Namtek business in 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. (d) 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. SUPPLEMENTARY INFORMATION (UNAUDITED) IN THE FOURTH QUARTER OF 2009 1. Quarterly Sales Breakdown (In thousands of US Dollars, except percentage information) YoY(%) YoY(%) (Quarterly Quarter 2009 2008 (Quarterly) accumulated) ------- ---- ---- ----------- ------------- 1st Quarter 102,150 147,129 (30.6) (30.6) 2nd Quarter 101,836 146,168 (30.3) (30.5) 3rd Quarter 110,416 160,534 (31.2) (30.7) 4th Quarter 93,735 169,021 (44.5) (34.5) Total 408,137 622,852 2. Breakdown of Net Sales by Product Segment (as a percentage of Total Net Sales) 2009 2008 --------------- --------------- Segments Q4(%) YTD(%) Q4(%) YTD(%) -------- ----- ------ ----- ------ Consumer Electronic and Communication Products ("CECP") 27 28 37 44 Telecommunication Component Assembly ("TCA") 54 55 54 44 Liquid Crystal Display Products ("LCDP") 19 17 9 12 100 100 100 100 3. Key Highlights of Financial Position As at December 31, 2009 2008 ---- ---- Cash on hand (a) $195.6 million $237.0 million Ratio of cash (a) to current liabilities 2.56 1.66 Current ratio 3.59 2.67 Ratio of total assets to total liabilities 5.21 3.58 Return on Nam Tai shareholders' equity 0.5% 9.4% Ratio of total liabilities to total equity((b)) 0.24 0.39 Debtors turnover 52 days 61 days Inventory turnover 16 days 18 days Average payable period 59 days 65 days Note: (a) Includes cash equivalents. (b) Ratio for 2008 has been restated in order to conform this year's basis of calculation. OPERATIONS REVIEW The business environment in Nam Tai's product sectors remains difficult and extremely competitive. Sales in the fourth quarter of 2009 were $93.7 million, a decrease of 44.5% as compared to sales of $169.0 million in the same quarter of 2008. Sales in our CECP segment and TCA segment dropped by 59.3% and 45.0% respectively and LCDP segment increased by 17.9%, during the fourth quarter of 2009, as compared to same period in 2008. Sales in our CECP segment declined significantly mainly because of the continuing effect from the global economic downturn. The weak demand in the market for our consumer products adversely affected sales of all of our end-user products such as mobile phone accessories, which principally represented sales of our headsets containing Bluetooth®(1) wireless technology, educational products, optical products and home entertainment devices. Sales in our TCA segment also declined as a consequence of the decline in sales of TCA. The Company's gross profit margin in the fourth quarter of 2009 was 10.8% as compared to 8.7% in the fourth quarter of 2008. Gross profit in the fourth quarter of 2009 was $10.2 million, a decrease of 30.6%, as compared to $14.6 million in the fourth quarter of 2008, primarily resulting from the decrease in sales. Net income attributable to Nam Tai shareholders in the fourth quarter of 2009 was $0.4 million, as compared to net loss of $14.5 million in same quarter of 2008, mainly due to impairment loss on goodwill $17.3 million in 2008. Basic and diluted earnings per share in the fourth quarter of 2009 were $0.01 per share, as compared to basic and diluted loss per share of $0.32 in the fourth quarter of 2008. For the twelve months ended December 31, 2009, our net sales were $408.1 million, a decrease of 34.5% as compared to $622.9 million in the same period last year. The Company's gross profit margin was 9.9% as compared to 11.3% in the same period of 2008. Gross profit was $40.3 million, a decrease of 43.0%, as compared to $70.7 million in the same period last year. We reported an operating income for the twelve months of 2009 of $0.4 million, compared to operating income of $6.4 million in the same period last year. Our net income attributable to Nam Tai shareholders for the twelve months ended December 31, 2009 was $1.7 million, or $0.04 per share (diluted), as compared to net income attributable to Nam Tai shareholders of $30.6 million, or $0.68 per share (diluted), in the same period last year. (1) The Bluetooth® word mark and logo are owned by the Bluetooth SIG, Inc. and any use of such mark by Nam Tai is under license. Non-GAAP Financial Information Non-GAAP operating income for the fourth quarter of 2009 was $0.7 million, or $0.02 per share (diluted), compared to non-GAAP operating income of $3.5 million, or $0.08 per share (diluted), in the fourth quarter of 2008. Non-GAAP net income attributable to Nam Tai shareholders for the fourth quarter of 2009 decreased to $0.4 million or $0.01 per share (diluted), compared to income of $3.5 million, or $0.08 per share (diluted), in the fourth quarter of 2008. Liquidity and Financial Resources Despite current economic conditions, Nam Tai's financial position as at December 31, 2009 remained strong with $195.6 million cash on hand. Net cash provided by operating activities in the fourth quarter was $15.6 million. During the fourth quarter, the Company made capital expenditure of $7.9 million. Nam Tai's cash on hand has been invested in term deposits with HSBC and China Construction Bank. The Company continues to exercise rigorous corporate governance and control policies and is not involved in trading of any debt securities or financial derivative products. EXPANSION PROJECTS During the fourth quarter of 2009, we expended approximately $8 million mainly on our ongoing expansion project of FPC manufacturing plant in Wuxi near the east coast of China, approximately 80 miles northwest of Shanghai. Upon the completion of construction of the plant in the second quarter 2009, manufacturing equipments and human resources were being established. In the fourth quarter of 2009, the plant spent time and effort to build samples for customers in applications of automotive and telecommunications. Small volume of mass manufacturing is expected to be scheduled in the first quarter of 2010. Continuously, there will be more samples to be built for more customers and higher volume of mass manufacturing will be commencing in the coming quarters. PRIVATIZATION OF NTEEP The compulsory acquisition of Nam Tai Electronic & Electrical Products Limited ("NTEEP") by the Company was completed on November 12, 2009. Withdrawal of listing of the shares of NTEEP on the Stock Exchange of Hong Kong also took place with effect from November 13, 2009. As a result, NTEEP has become a wholly-owned subsidiary of the Company. COMPANY OUTLOOK The business in 2009 was not satisfactory. The global financial crisis which continues from 2009 will affect the businesses of the Company in 2010. It is believed that the business of our CECP segment continue to drop in 2010. The Company will establish careful negotiations with customers on business terms to reduce further risks. Such uncertainty hinders the growth and so the business outlook for the Company in 2010 remains tough. While it is believed that sales of optical products and educational products will remain weak, the demand for LCM and FPC products is expected to increase. Nevertheless, the growth for the year 2010 will be limited. The Company will concentrate on the development and manufacture of FPC products in the future. In the coming quarters, the Company will focus on re-organization while achieving improvement in management which utilizes effective risk control system and strong company governance policies. Where necessary, new management executives will be recruited. UPDATE ON TAX DISPUTE WITH HONG KONG INLAND REVENUE DEPARTMENT Regarding the tax disputes of the 3 inactive or dormant subsidiaries of the Company, Nam Tai Trading Company Limited, Nam Tai Group Management Limited and Nam Tai Telecom (Hong Kong) Company Limited, the Company has been co-operating with the Inland Revenue Department of Hong Kong ("IRD") all along in supplying them with all the information we believe is necessary to resolve the disputes. However, IRD does not accept our explanations that it was necessary for these 3 subsidiaries to perform their individual functions for the whole Nam Tai group and therefore the management fees paid by the Company to support and finance all the necessary overhead expenses of these subsidiaries (not located in Hong Kong) to contribute to the businesses representing the administration and finance departmental functions for the whole group under the corporate structure at that time were not regarded as necessary expenses by IRD. Since it is believed that it will be difficult for these subsidiaries to continue co-operating with IRD in the future, if the Company discontinues to finance these subsidiaries, they will be forced to liquidate in due course. As these subsidiaries do not conduct any business and have been inactive or dormant for quite some time, and own either limited book-value assets or no assets, it is believed that there should be no impact on the Company's overall performance. DIVIDEND After serious consideration of the financial situations of the Company, the board has determined to continue to suspend dividend payments in 2010. PROPOSED SCHEDULE OF (I) RELEASE OF RESULTS ANNOUNCEMENT FOR THE FINANCIAL YEAR 2010; AND (II) ANNUAL SHAREHOLDERS' MEETING ("ASM") Quarter Date of release ------- --------------- 1Q 2010 May 3, 2010 (Mon) 2Q 2010 Aug 2, 2010 (Mon) 3Q 2010 Nov 1, 2010 (Mon) 4Q 2010 Feb 21, 2011 (Mon) Date of meeting --------------- ASM Jun 4, 2010 (Fri) FORWARD-LOOKING STATEMENTS AND FACTORS THAT COULD CAUSE OUR SHARE PRICE TO DECLINE Express or implied statements in this press release, such as management's assessment of the strength of Nam Tai's financial condition and cash position, our belief regarding the benefits and cost reductions to be realized upon completion of the privatization of NTEEP, the expectations on sales upon completion of construction of the plant in the Wuxi factory and the beginning of the mass manufacturing, an increase for demand for LCM and FPC products and concentration on the development and manufacture of FPC products in the future, the negotiations with customers on business terms to reduce further risks and the benefits which may achieve upon the re-organization of the management and recruitment of new management executives, 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," "seeks", "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 actual results to differ materially from future results expressed or implied by the forward-looking statements in this press release. These risks and uncertainties include whether the completion of construction of the Wuxi factory and the beginning of the mass manufacturing, an increase for demand for LCM and FPC products and concentration on the development and manufacture of FPC products in the future will have a material effect on sales and justify the funds expended in the process; whether the negotiations with customers on business terms are able to reduce further risks; whether the re-organization of the management and recruitment of new management executives can achieve the benefits desired; whether Nam Tai's completion of the privatization of NTEEP will provide Nam Tai's with meaningful benefits; whether Nam Tai's decision to eliminate the declaration of dividends during 2010 (or beyond should conditions warrant) will be able to maintain the financial position of the Company; and whether the 3 inactive or dormant subsidiaries of the Company will have no impact on the Company's overall performance. Product orders and Nam Tai's operating results, available cash, cash flows, operating results and levels of capital expenditures may be adversely affected by numerous factors including adverse global economic conditions generally and the continuing uncertainties and fears regarding the world's and nations' economies; Nam Tai's dependence on a few large customers; intense competition in the electronics manufacturing services, or EMS, industry in which the Company participates, particularly in markets that place 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 inflation in the PRC and elsewhere globally; the timing and amount of significant orders from customers; Nam Tai's success at attracting new 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; successful implementation of operating cost structures that align with revenue; the financial condition of Nam Tai's customers and vendors; the availability and increasing costs of materials and other components needed to manufacture Nam Tai's products; potential shortages of materials or skilled labor needed to complete its planned expansion project in Wuxi; 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 planned new Wuxi facility or to continue existing operations; unanticipated cost increases; risks of expanding into a new area of the PRC where Nam Tai's has not yet conducted business, the success or failure of Nam Tai's efforts to return property acquired from the Wuxi government for the construction of the second factory and potential consequences to Nam Tai from terminating its second Wuxi expansion project; diversion of management's attention to a new factory in Wuxi 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; the effects of terrorist activity and armed conflict that cause 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 Severe Acute Respiratory Syndrome, Bird Flu or recent outbreaks of swine flu, on general economic activity; or other changes in general economic conditions, including an exacerbation of the current global economic weaknesses that continue to adversely affect, 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, our operating results or those of our competitors or customers to meet the expectations of public market analysts and investors who follow the 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, 2008 as filed on March 13, 2009 with the Securities and Exchange Commission. For further information regarding risks and uncertainties associated with Nam Tai's business, operating results or financial condition, please refer to the "Operating and Financial Review and Prospects," "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 and Reports on Form 6-K containing releases of Nam Tai's quarterly financial results, copies of which may be obtained from Nam Tai's website at http://www.namtai.com/ or from the SEC's EDGAR website at http://www.sec.gov/. All information in this press release is as of February 8, 2010 in Shenzhen 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® wireless technology. 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 NAM TAI ELECTRONICS, INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(2) ------------------------------------------------ FOR THE PERIODS ENDED DECEMBER 31, 2009 AND 2008 (In Thousands of US Dollars except share and per share data) Unaudited Unaudited Three months ended Year ended December 31 December 31 2009 2008 2009 2008 ---- ---- ---- ---- Net sales $93,735 $169,021 $408,137 $622,852 Cost of sales 83,573 154,373 367,817 552,174 ------------- ------ ------- ------- ------- Gross profit 10,162 14,648 40,320 70,678 Costs and expenses General and administrative expenses(3) 6,848 6,865 28,393 29,112 Selling expenses 1,174 1,877 5,266 6,945 Research and development expenses 1,448 3,016 6,273 10,890 Impairment loss on goodwill - 17,345 - 17,345 --- ------ --- ------ 9,470 29,103 39,932 64,292 Operating Income (loss) 692 (14,455) 388 6,386 Other (expenses) income, net (181) (303) (256) 6,428 Gain on sales of shares of a subsidiary - - - 20,206 Interest income 153 1,409 818 6,282 Interest expense - (110) (202) (356) --- ---- ---- ---- Income (loss) before income tax 664 (13,459) 748 38,946 Income tax expenses (254) (1,025) (1,283) (2,877) ---- ------ ------ ------ Net income (loss) 410 (14,484) (535) 36,069 Less: Net income (loss) attributable to the non-controlling interest 6 37 2,187 (5,434) --- --- ----- ------ Net income (loss) attributable to Nam Tai shareholders $416 $(14,447) $1,652 $30,635 ==== ======== ====== ======= Earnings (loss) per share (attributable to Nam Tai shareholders) Basic $0.01 $(0.32) $0.04 $0.68 ===== ====== ===== ===== Diluted $0.01 $(0.32) $0.04 $0.68 ===== ====== ===== ===== Weighted average number of shares ('000) Basic 44,804 44,804 44,804 44,804 Diluted 44,820 44,804 44,810 44,806 (2) On January 1, 2009, Nam Tai adopted Accounting Standards Codification 810-10-65-1 "Transition Related to FASB Statements No. 160, Noncontrolling Interests in Consolidated Financial Statements - an amendment of ARB No. 51, and No. 164, Not-for- Profit Entities: Mergers and Acquisitions" the provisions of which, among others, requires that minority interests be renamed noncontrolling interests and that a company present a consolidated net income (loss) measure that includes the amount attributable to such noncontrolling interests for all periods presented. The provisions of this accounting standard will cease to be applicable once Nam Tai reports its results following completion of the privatization of NTEEP. (3) Item of employee severance benefits has been re-grouped into general and administrative expenses which are separately listed with selling expenses for this quarter's presentation. As compared to last three quarters' presentation, selling, general and administrative expenses are listed as single line item. NAM TAI ELECTRONICS, INC. CONDENSED CONSOLIDATED BALANCE SHEETS ------------------------------------- AS AT DECEMBER 31, 2009 AND 2008 (In Thousands of US Dollars) Unaudited Audited December 31 December 31 2009 2008 ---- ---- ASSETS (Note) Current assets: Cash and cash equivalents $195,625 $237,017 Accounts receivable, net 57,911 104,150 Entrusted loan receivable (Note 1) - 8,199 Inventories 16,054 27,300 Prepaid expenses and other receivables 3,079 4,148 Deferred tax assets - current 1,460 1,232 ----- ----- Total current assets 274,129 382,046 Property, plant and equipment, net 108,110 108,067 Land use right 13,296 13,593 Deposits for property, plant and equipment 32 2,937 Goodwill 2,951 2,951 Deferred tax assets-non current 4,486 3,547 Other assets 920 920 --- --- Total assets $403,924 $514,061 ======== ======== LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Entrusted loan payable (Note 1) $- $8,199 Notes payable 691 - Accounts payable 58,667 98,125 Accrued expenses and other payables 16,397 25,967 Dividend payable - 9,857 Income tax payable 656 861 --- --- Total current liabilities 76,411 143,009 Deferred tax liabilities 1,103 740 ----- --- Total liabilities 77,514 143,749 EQUITY Nam Tai shareholders' equity: Common shares 448 448 Additional paid-in capital 285,264 282,767 Retained earnings 40,706 39,054 Accumulated other comprehensive loss (Note 2) (8) (8) --- --- Total Nam Tai shareholders' equity 326,410 322,261 Non-controlling interest (NTEEP) - 48,051 --- ------ Total equity 326,410 370,312 ------- ------- Total liabilities and shareholders' equity $403,924 $514,061 ======== ======== Note: Information extracted from the audited financial statements included in the 2008 Form 20-F of the Company filed with the Securities and Exchange Commission on March 13, 2009. NAM TAI ELECTRONICS, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS ----------------------------------------------- FOR THE PERIODS ENDED DECEMBER 31 2009 AND 2008 (In Thousands of US Dollars) Unaudited Unaudited Three months ended Year ended December 31 December 31 2009 2008 2009 2008 ---- ---- ---- ---- CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $416 $(14,447) $1,652 $30,635 ----------------- Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization of property, plant and equipment and land use right 6,669 5,464 23,116 22,208 Net loss (gain) on disposal of property, plant and equipment 1,657 (18) 1,248 (13) Impairment loss on goodwill - 17,345 - 17,345 Dividend withheld - - - (305) Gain on sales of subsidiaries' shares - - - (20,206) Deferred income taxes (393) 150 (804) (793) Share-based compensation expenses - 22 67 1,228 Unrealized exchange gain (37) (817) (39) (4,757) Non-controlling interests (6) (37) (2,187) 5,434 Changes in current assets and liabilities: Decrease (increase) in accounts receivable 14,454 20,418 46,239 (8,499) (Increase) decrease in inventories (1,046) 7,372 11,246 5,056 (Increase) decrease in prepaid expenses and other receivables (595) (328) 1,069 1,574 Decrease in income taxes recoverable - - - 5,439 Increase (decrease) in notes payable 83 - 691 (4,580) Decrease in accounts payable (5,316) (21,388) (39,458) (9,201) Decrease in accrued expenses and other payables (149) (2,014) (4,132) (4,233) (Decrease) increase in income tax payable (97) (67) (205) 459 --- --- ---- --- Total adjustments 15,224 26,102 36,851 6,156 ------ ------ ------ ----- Net cash provided by operating activities $15,640 $11,655 $38,503 $36,791 ------- ------- ------- ------- CASH FLOWS FROM INVESTING ACTIVITIES Net cash inflow from disposal of subsidiaries $- $- $- $6,671 Purchase of property, plant and equipment (8,763) (13,938) (30,420) (27,407) Decrease (increase) in deposits for purchase of property, plant and equipment 878 (2,382) 2,905 (2,606) Decrease in other assets - 299 - 299 Increase in prepayment for land use right - - - (663) Decrease (increase) in entrusted loan receivable - - 8,199 (8,166) Acquisition of additional shares in subsidiaries (1,736) - (43,434) (2,906) Proceeds from disposal of property, plant and equipment 12 24 872 55 --- --- --- --- Net cash (used in) investing activities $(9,609) $(15,997) $(61,878) $(34,723) ------- -------- -------- -------- CASH FLOWS FROM FINANCING ACTIVITIES Cash dividends paid $- $(9,856) $(9,857) $(47,675) Payment on repurchase of share option - (110) - (110) Proceeds from entrusted loan - - (8,199) 8,166 Repayment of bank loans - - - (2,648) --- --- --- ------ Net cash used in financing activities $- $(9,966) $(18,056) $(42,267) --- ------- -------- -------- Net increase (decrease) in cash and cash equivalents 6,031 (14,308) (41,431) (40,199) Cash and cash equivalents at beginning of period 189,557 250,508 237,017 272,459 Effect of exchange rate changes on cash and cash equivalents 37 817 39 4,757 --- --- --- ----- Cash and cash equivalents at end of period $195,625 $237,017 $195,625 $237,017 ======== ======== ======== ======== NAM TAI ELECTRONICS, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) ---------------------------------------------------------------- FOR THE PERIODS ENDED DECEMBER 31, 2009 AND 2008 (In Thousands of US Dollars) 1. The entrusted loan represented 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"). The entrusted loan was repaid in July 2009. 2. Accumulated other comprehensive income represents foreign currency translation adjustments. The comprehensive (loss) income attributable to Nam Tai shareholders of the Company was $996 and $30,635 for the twelve months ended December 31, 2009 and December 31, 2008, 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 Year ended December 31 December 31 2009 2008 2009 2008 --------------------- ---------------------- NET SALES : - CECP $25,328 $62,303 $116,063 $271,365 - TCA 50,150 91,238 222,959 274,953 - LCDP 18,257 15,480 69,115 76,534 Total net sales $93,735 $169,021 $408,137 $622,852 ======= ======== ======== ======== NET INCOME : - CECP $2,110 $5,887 $6,710 $27,359 - TCA (1,188) 15 (2,144) 3,671 - LCDP 1,116 (20,320) 1,571 (20,735) - Corporate (1,622) (29) (4,485) 20,340 Total net income (loss) attributable to Nam Tai shareholders $416 $(14,447) $1,652 $30,635 ==== ======== ====== ======= Unaudited Audited --------- ------- Dec. 31, Dec. 31, 2009 2008 --------- --------- IDENTIFIABLE ASSETS BY SEGMENT: - CECP $112,058 $189,889 - TCA 141,734 164,516 - LCDP 42,153 42,977 - Corporate 107,979 116,679 ------- ------- Total assets $403,924 $514,061 NAM TAI ELECTRONICS, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) ------------------------------------------------------ FOR THE PERIODS ENDED DECEMBER 31, 2009 AND 2008 (In Thousands of US Dollars) 4. A summary of the net sales, net income and long-lived assets by geographic areas is as follows: Unaudited Unaudited Three months ended Year ended December 31 December 31 2009 2008 2009 2008 ------------------- -------------------- NET SALES FROM OPERATIONS WITHIN: - PRC, excluding Hong Kong and Macao: Unaffiliated customers $93,735 $169,021 $408,137 $622,852 Intercompany sales - 5 19 141 - Intercompany eliminations - (5) (19) (141) --- --- --- ---- Total net sales $93,735 $169,021 $408,137 $622,852 ======= ======== ======== ======== NET INCOME (LOSS) FROM OPERATIONS WITHIN: - PRC, excluding Hong Kong and Macao $2,098 $(17,083) $5,533 $(4,542) - Hong Kong & Macao (1,682) 2,636 (3,881) 35,177 ------ ----- ------ ------ Total net income (loss) attributable to Nam Tai shareholders $416 $(14,447) $1,652 $30,635 ==== ======== ====== ======= Unaudited Audited --------- ------- Dec. 31, Dec. 31, 2009 2008 --------- --------- LONG-LIVED ASSETS WITHIN: - PRC, excluding Hong Kong and Macao $121,286 $121,475 - Hong Kong and Macao 120 185 --- --- Total long-lived assets $121,406 $121,660 Website: http://www.namtai.com/ DATASOURCE: Nam Tai Electronics, Inc. CONTACT: Investors, Kee Wong, +852-2341-0273, or Fax, +852-2263-1223, Web Site: http://www.namtai.com/

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