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ASAT Holdings Announces Financial Results for the Fourth Quarter and Fiscal Year 2008; Revenue For July 2009 Quarter Expected To Rise Approximately 30 Percent Sequentially

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PR Newswire, July 31, 2008 Thursday 11:00 AM GMT



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HONG KONG and MILPITAS, Calif., July 31 /PRNewswire-FirstCall/ -- ASAT Holdings Limited(OTC:ASTTY.OB)(BULLETIN BOARD: ASTTY.OB) , a global provider of semiconductor package design, assembly and test services, today announced financial results for the fourth quarter and fiscal 2008, ended April 30, 2008.

(Logo: http://www.newscom.com/cgi-bin/prnh/20080325/AQTU023LOGO )

Net revenue for the fourth quarter of fiscal 2008 was $36.2 million compared with $41.8 million in the previous quarter. Fourth quarter net loss of $8.8 million, or a net loss of $0.20 per American Depositary Share (ADS), compares with a net loss of $5.0 million, or a net loss of $0.12 per ADS in the third quarter. Included in the fourth quarter net loss were reorganization charges of approximately $19,000 related to completing the move of the Company's manufacturing operations to China. Net loss in the third quarter included charges of approximately $149,000 in similar expenses.

"Our fourth quarter revenue declined due to a combination of factors. These included the economic uncertainty that impacted many of our customers resulting in an inventory correction, and a seasonally slower period in our industry," said Kei Hong Chua, chief financial officer of ASAT Holdings Limited.

  Additional Fourth Quarter Results
  --  Net sales for assembly were $35.5 million
  --  Net sales for test were $0.7 million
  --  Capital expenditures were $2.0 million
  --  Cash and cash equivalents at the end of the quarter were $6.0 million
  Fiscal 2008 Financial Results

Net revenue for fiscal 2008 was $156.0 million, compared with net revenue of $164.9 million in fiscal 2007. Fiscal 2008 net loss was $24.7 million, or a net loss of $0.59 per ADS. This compares with a net loss of $35.0 million, or a net loss of $0.83 per ADS, in the prior fiscal year. The net loss for both fiscal years reflects the ADS ratio change from 5 ordinary shares per ADS to 15 ordinary shares per ADS, effective December 26, 2006.

"Our improved fiscal 2008 results, including higher gross margin, reduced operating expenses and lower net loss, reflect the positive impact our lower- cost Dongguan facility is having on our financial performance as compared with fiscal 2007," said Tung Lok Li, acting chief executive officer of ASAT Holdings Limited. "With the move to Dongguan completed and the cost savings in place, we are focused on driving revenue growth in fiscal 2009. In addition, we have secured additional financing, which we will leverage to drive this top-line improvement."

New Financing

The Company recently closed on two new financing facilities totaling approximately US$14 million. These funds are in addition to the original facility that is still in place through September 2008.

"We are pleased to have secured these new sources of financing. The funds will be used to support our expected growth in fiscal 2009," said Kei Hong Chua, chief financial officer of ASAT Holdings Limited. "The new financing consists of one facility of RMB 60 million that includes an approximately US$5 million credit line and US$4 million that is backed by pledged assets. The second facility is a US$5 million line that is also backed by pledged assets. In addition, we continue to work towards the renewal of our existing US$20 million facility."

While the Company believes the renewal of existing facilities is likely, there can be no assurance that it will be obtained, and if such financing is not obtained for any reason there may be questions regarding the Company's ability to continue as a going concern.

First Quarter Fiscal 2009 Outlook

"In recent months we have focused our sales efforts on increasing revenue from our top customers, which we believe offer the quickest route to growing revenue," said Mr. Li. "We are making very good progress on this strategy, and currently believe that for the July quarter revenue growth will be up approximately 30 percent sequentially."

Conference Call and Webcast on July 31, 2008 at 8:30 a.m. ET

ASAT Holdings is scheduled to hold a conference call to discuss the financial results and other financial matters today at 8:30 a.m. ET/5:30 a.m. PT. To access the call, dial (480) 248-5081. A replay of the call will be available until August 7, 2008. To access the replay, dial (303) 590-3030. The passcode is 3904866. A live webcast of the call will also be available via the investor relations section of the Company's website at http://www.asat.com/ .

ASAT Holdings Limited

ASAT Holdings Limited is a global provider of semiconductor package design, assembly and test services. With 20 years of experience, the Company offers a definitive selection of semiconductor packages and world-class manufacturing lines. ASAT's advanced package portfolio includes standard and high thermal performance ball grid arrays, leadless plastic chip carriers, thin array plastic packages, system-in-package and flip chip. ASAT was the first company to develop moisture sensitive level one capability on standard leaded products. Today the Company has operations in the United States, Asia and Europe. For more information, visit http://www.asat.com/ .

Safe Harbor

This news release contains statements and information that involve risks, uncertainties and assumptions. These statements and information constitute "forward-looking statements" within the meaning of federal securities laws including Section 27A of the United States Securities Act of 1933, as amended, and Section 21E of the United States Securities Exchange Act of 1934, as amended. Such forward-looking statements, including statements regarding expected revenues, liquidity and financial position in our fiscal quarter, our manufacturing capacity and cost structure, our operational efficiencies, our relocation and reorganization costs, our customer retention, growth and expectations, our continuation as a going concern and our capital needs, involve known and unknown risks, uncertainties, assumptions and other factors that could cause the actual performance, financial condition or results of operations of ASAT Holdings Limited to differ materially from those expressed or implied in any forward-looking statement. Investors are cautioned that actual events and results could differ materially from those contained in these statements as a result of a variety of factors, including whether an active trading market in the Company's ADSs will develop or be maintained on the OTC Bulletin Board or any other trading market, obtaining future financing, conditions in the overall semiconductor market and economy, our progress in ramping the new China facility, acceptance and demand for the Company's products and services, continued operational efficiencies, customer retention, growth and expectations, operational and technological risks and revisions to the preliminary unaudited financial results which may occur during preparation of financial statements and disclosures and the preparation of the Company's quarterly report on Form 6-K and annual report on Form 20-F. The risks, uncertainties and other factors also include, among others, our ability to successfully implement our diversification strategy and our long- term growth strategy, our ability to continue to realize operational efficiencies and improvements to our cost structure, our ability to obtain future financing, the risk that an active trading market in the Company's American Depositary Shares will not develop or be maintained on the OTC Bulletin Board or any other trading market, and those risks, uncertainties, assumptions and other factors stated in the section entitled "Risk Factors" in our Annual Report on Form 20-F filed with the United States Securities and Exchange Commission on October 15, 2007 and the section entitled "Risk Factors" in our current reports on Form 6-K filed with the United States Securities and Exchange Commission containing quarterly financial information. The forward-looking statements in this release reflect the current beliefs and expectations of the Company as of this date, and the Company undertakes no obligation to update these projections and forward-looking statements to reflect actual results or events or circumstances that occur after the date of this news release.

  Revenue Breakdown by Market Segment
                                             Three Months Ended
                                    April 30, 2008       January 31, 2008
  Market Segment                  % of Net Revenues      % of Net Revenues
                                                 (Unaudited)
  Communications                          50                     48
  Automotive/Industrial & Other           16                     14
  Consumer                                14                     16
  PC/Computing                            20                     22
  Revenue Breakdown by Region
                                             Three Months Ended
                                    April 30, 2008       January 31, 2008
  Region                          % of Net Revenues     % of Net Revenues
                                                 (Unaudited)
  United States                           85                     85
  Europe                                   4                      4
  Asia                                    11                     11
  Revenue Breakdown by Customer Type
                                             Three Months Ended
                                    April 30, 2008       January 31, 2008
  Customer Type                   % of Net Revenues     % of Net Revenues
                                                (Unaudited)
  Fabless                                 80                     84
  IDM                                     20                     16
  Summary financial data follows
  ASAT Holdings Limited
  Condensed Consolidated Statements of Operations
  (USD in thousands, except share data)
  For the three months ended April 30, 2008,
   January 31, 2008 and April 30, 2007, and
  For the year ended April 30, 2008
   and April 30, 2007
                        Three Months Ended                Year Ended
                April 30,   January 31,    April 30,   April 30,   April 30,
                  2008          2008         2007         2008        2007
               (Unaudited)   (Unaudited)  (Unaudited) (Unaudited) (Audited)*
  Net Sales         36,228       41,764      35,985     155,961     164,853
  Cost of sales
  (Note A)          34,399       36,783      33,399     138,683     149,927
  Gross profit       1,829        4,981       2,586      17,278      14,926
  Operating expenses:
    Selling,
     general and
     administrative  4,411        4,157       5,794      18,940      22,065
    Research and
     development       505          519         475       2,034       2,218
    Reorganization
     expenses (Note B)  19          149         682         392       2,473
    Facilities and
     relocation charges  -            -          89           -       3,047
  Total operating
   expenses          4,935        4,825       7,040      21,366      29,803
  Income/(loss) from
   operations       (3,106)         156      (4,454)     (4,088)    (14,877)
  Other (expenses)/
   income, net        (901)        (111)       (397)       (722)        643
  Interest expense:   -
    - amortization
     of deferred
     charges          (739)        (773)       (858)     (3,245)     (3,705)
    - third
     parties        (3,943)      (4,092)     (4,013)    (16,281)    (15,837)
  Loss before
   income taxes     (8,689)      (4,820)     (9,722)    (24,336)    (33,776)
  Income tax
   expense
   (Note C)            (98)        (130)     (1,264)       (339)     (1,264)
  Net loss          (8,787)      (4,950)    (10,986)    (24,675)    (35,040)
  Other comprehensive
   loss:
    Foreign currency
     translation        18            9          22          61          39
  Comprehensive
   loss             (8,769)      (4,941)    (10,964)    (24,614)    (35,001)
  Net loss applicable
   to ordinary
   shareholders:
     Net loss       (8,787)      (4,950)    (10,986)    (24,675)    (35,040)
     Preferred
      shares:
        Cumulative
         preferred
         share
         dividends    (507)        (507)       (497)     (2,028)     (1,990)
        Accretion of
         preferred
         shares       (433)        (411)       (339)     (1,591)     (1,232)
  Net loss
   applicable to
   ordinary
   shareholders:    (9,727)      (5,868)    (11,822)    (28,294)    (38,262)
  Basic and diluted
   loss per ADS
   (Note D):
      Basic and
       diluted:
          Net loss   (0.20)       (0.12)      (0.25)      (0.59)      (0.83)
  Basic and diluted
   weighted average
   number of ADSs
   outstanding
   (Note D)     49,722,587   48,723,339  46,695,972  48,306,653  46,119,881
  Basic and diluted
   loss per
   ordinary share:
     Basic and
      diluted:
        Net loss     (0.01)       (0.01)      (0.02)      (0.04)      (0.06)
  Basic and diluted
   weighted average
   number of
   ordinary shares
   out-
   standing    745,838,798  730,850,088 700,439,575 724,599,796 691,798,216

Note A: Includes $(67) thousand, $79 thousand and $1,356 thousand inventory (reversal)/write-down in the three months ended April 30, 2008, January 31, 2008 and April 30, 2007, respectively. Includes $861 thousand and $1,611 thousand inventory write-down for the year ended April 30, 2008 and April 30, 2007 respectively.

Note B: Includes charges of $19 thousand, $149 thousand and $682 thousand associated with headcount reductions in the three months ended April 30, 2008, January 31, 2008 and April 30, 2007, respectively. The charge for this quarter is primarily related to the headcount reductions of the Company's US employees; while the charges for other periods are primarily relate to the headcount reductions of the Company's Hong Kong employees.

Note C: The amount for the fiscal period of 2008 mainly represents provision for the US Income Tax, the PRC Enterprise Income Tax and the Hong Kong Profits Tax. The amount for the period ended April 30, 2007 represents provision for the Hong Kong Profits Tax concerning a tax dispute for the fiscal year 2000.

Note D: On December 8, 2006, the Company announced an intention to change the ADS ratio from 5 ordinary shares per 1 ADS to 15 ordinary shares per 1 ADS, representing the equivalent of a 1-for-3 reverse split. The new ADS ratio had taken effect at the close of business on December 22, 2006 and the new ADS ratio had in place at beginning of the next business day on December 26, 2006. The basic and diluted loss per ADS has been prepared on the number of ADS after the reverse share split.

  *  Extracted from the audited financial statements
  ASAT Holdings Limited
  Condensed Consolidated Balance Sheets
  (USD in thousands)
  As of April 30, 2008, January 31, 2008 and April 30, 2007
                                         April 30,  January 31,  April 30,
                                            2008        2008        2007
                                        (Unaudited) (Unaudited)  (Audited)*
  ASSETS
  Current assets:
    Cash and cash equivalents                6,011      12,264       7,325
    Current portion of restricted cash           -         900         900
    Accounts receivable, net                17,540      18,505      17,704
    Inventories                             15,112      15,599      13,270
    Prepaid expenses and other current
     assets                                  5,138       6,679       5,171
    Total current assets                    43,801      53,947      44,370
    Restricted cash                              -           -         900
    Property, plant & equipment, net        62,252      65,774      79,582
    Deferred charges, net                    6,367       6,980       5,277
    Other non-current assets                 6,223       5,761       5,008
    Total assets                           118,643     132,462     135,137
  LIABILITIES AND SHAREHOLDERS' DEFICIT
  Current liabilities:
    Short-term bank facilities               9,392       9,269       3,837
    Accounts payable                        27,908      29,005      25,926
    Accrued liabilities and other payable   21,315      23,690      22,445
    Amount due to QPL                        3,461       4,312       2,532
    Current portion of capital lease
     obligations                                26       1,596       1,822
    Total current liabilities               62,102      67,872      56,562
    Other payable, net of current portion        -           -       2,086
    Purchase money loan                      9,449       9,323       8,249
    9.25% senior notes due 2011            150,000     150,000     150,000
    Capital lease obligations, net of
     current portion                            44          48         758
    Total liabilities                      221,595     227,243     217,655
    Series A Redeemable Convertible
     Preferred Shares                        7,303       6,870       5,743
  Shareholders' deficit:
    Common stock                             7,664       7,382       7,114
    Less: Repurchase of shares at par          (71)        (71)        (71)
    Additional paid-in capital             248,142     248,259     246,072
    Accumulated deficits                  (365,867)   (357,080)   (341,192)
    Accumulated other comprehensive loss      (123)       (141)       (184)
    Total shareholders' deficit           (110,255)   (101,651)    (88,261)
  Total liabilities and shareholders'
   deficit                                 118,643     132,462     135,137
  ASAT Holdings Limited
  Condensed Consolidated Statements of Cash Flows
  (USD in thousands)
  For the three months ended April 30, 2008,
   January 31, 2008 and April 30, 2007, and
  For the year ended April 30, 2008
   and April 30, 2007
                                  Three Months Ended         Year Ended
                              April    January     April    April    April
                               30,        31,       30,      30,      30,
                              2008       2008      2007     2008     2007
                             (Unau-     (Unau-    (Unau-   (Unau-
                             dited)     dited)    dited)   dited) (Audited)*
  Operating
   activities:
     Net loss                (8,787)   (4,950)  (10,986) (24,675)  (35,040)
     Adjustments
      to reconcile
      net loss to
      net cash
      provided by
      operating
      activities:
        Depreciation and
         amortization:
           Property, plant and
            equipment         5,284     5,428     5,708   22,004    23,328
           Deferred charges
            and debt discount   739       773       858    3,245     3,705
        Loss on disposal of
         property, plant and
         equipment               53         -       173        -       173
        Unrealized foreign
         exchange loss          567       205         -      899         -
        Amortization of stock-
         based compensation     598        75       169    1,044       888
  Changes in operating assets and
   liabilities:
     Accounts receivable, net   965       532     2,162      164    11,903
     Restricted cash            900         -     1,520    1,800     1,520
     Inventories                486       442     1,974   (1,728)    9,939
     Prepaid expenses and other
      current assets           (29)     (358)      (347)  (1,537)    2,913
     Other non-current assets (462)     (615)        49   (1,215)     (738)
     Accounts payable       (2,013)     (147)       305    5,063    (5,728)
     Accrued liabilities
      and other payable     (2,375)      994     (2,606)  (3,216)      834
     Amount due to QPL        (851)    1,138       (222)     929    (3,294)
       Net cash (used in)
        provided by operating
        activities          (4,925)    3,517     (1,243)   2,777    10,403
  Investing activities:
    Proceeds from disposal of
     property, plant and
     equipment                 700         -        146      771       181
    Acquisition of property,
     plant and equipment    (2,036)   (2,518)    (3,533)  (9,073)  (17,748)
       Net cash used in
        investing
        activities          (1,336)   (2,518)    (3,387)  (8,302)  (17,567)
  Financing activities:
    Proceeds from warrant and
     preferred shares
     exercised                   -         -          -        1         -
    Repayment of short-term
     bank loan              (3,390)   (2,156)             (5,546)        -
    Proceeds from draw
     down of new loan        3,390     7,256      1,304   10,646     3,837
    Repayment of capital lease
     obligations                (4)      (76)      (443)    (940)   (2,010)
    Proceeds from stock options
     exercised                   -         -          -        -       218
    Proceeds from right
     offering                    -         -          -        -       490
       Net cash (used in)
        provided by financing
        activities              (4)    5,024        861    4,161     2,535
  Net (decrease) increase
   in cash and cash
   equivalents              (6,265)    6,023     (3,769)  (1,364)   (4,629)
  Cash and cash equivalents
   at beginning of period   12,264     6,237     11,072    7,325    11,915
  Effects of foreign exchange
   rates change                 12         4         22       50        39
  Cash and cash equivalents at
   end of period             6,011    12,264      7,325    6,011     7,325
  Supplemental disclosure of cash
   flow information:
  Cash paid during the period
   for:
     Interest expense        7,129       185      7,014   14,503    14,211
     Income taxes              289       282        102      877       102
  * Extracted from the audited financial statements

CONTACT: Jim Fanucchi of Summit IR Group Inc., +1-408-404-5400, ir@asat.com , for ASAT Holdings Limited

Web site: http://www.asat.com/

SOURCE ASAT Holdings Limited

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