SHANGHAI, May 14 /PRNewswire-Asia-FirstCall/ -- Chemspec International Limited (NYSE: CPC; "Chemspec" or the "Company"), a leading China-based contract manufacturer of highly-engineered specialty chemicals, today announced its unaudited financial results(1) for the first quarter ended March 31, 2010.

    First Quarter 2010 Financial Highlights
    -- Total sales were RMB220.2 million (US$32.3 million), an increase of
       9.7% from the first quarter of 2009(2) and an increase of 24.3% from
       the fourth quarter of 2009
    -- Gross profit was RMB96.3 million (US$14.1 million), an increase of
       24.2% from the first quarter of 2009(2) and an increase of 52.8% from
       the fourth quarter of 2009
    -- Income from operations was RMB59.8 million (US$8.8 million), an
       increase of 17.2% from the first quarter of 2009(2) and an increase of
       108.8% from the fourth quarter of 2009
    -- Net income attributable to Chemspec International Limited shareholders
       was RMB52.3 million (US$7.7 million), an increase of 60.0% from the
       first quarter of 2009(2) and an increase of 50.5% from the fourth
       quarter of 2009
    -- Basic and diluted earnings per ADS(3) were RMB1.44 (US$0.21), as
       compared to RMB1.09 in the first quarter of 2009(2) and RMB0.96 in the
       fourth quarter of 2009

    (1)  Certain Renminbi (RMB) amounts in this press release have been
         translated into U.S. dollar (USD) solely for the convenience of the
         reader.  The conversion of RMB into USD in this release is based on
         the Federal Reserve Board certified exchange rate on March 31, 2010,
         which was RMB6.8258 to USD1.00.  The percentages stated are
         calculated based on RMB.
    (2)  1Q2009 financial data have been adjusted to reflect the retrospective
         adjustment of the company's financial data due to the acquisition of
         Jiangsu Kangpeng Nong Hua Limited on November 9, 2009, which
         transaction is considered a combination between entities under common
         control.
    (3)  1 ADS=60 ordinary shares

Dr. Jianhua Yang, Chairman and CEO of Chemspec, commented, "The first quarter of 2010 turned out to be a particularly strong period that came in ahead of our optimistic expectations. We are pleased to report record first quarter revenue performance. As a result of the many internal changes and improvements that we made during the low points of the downturn, in addition to the extensive work we did to expand our customer base, we believe that we are well positioned to take advantage of the improved business conditions. Our leading position in chemical process research and development, and contract manufacturing capabilities in China gives our operations significant advantages compared to our global peers. While we still have fairly limited visibility looking out to the end of 2010, we are cautiously optimistic that we will be able to pick up momentum as the global economy continues to recover."

Mr. Bing Zhu, Chief Financial Officer of Chemspec, commented, "We are happy to see our gross margins recover following the dip that started in the first quarter last year. As we discussed in our fourth quarter 2009 earnings release, our inventory level increased, as expected, to RMB325.7 million at the end of the first quarter of 2010 because our products in the electronics chemical field are technically highly complex and involve a long in-house production cycle."

First Quarter 2010 Financial Results

Total Sales

For the three months ended March 31, 2010, the Company generated total sales of RMB220.2 million (US$32.3 million), an increase of 9.7% from the first quarter of 2009 and an increase of 24.3% from the fourth quarter of 2009. The increase in sales from the fourth quarter of 2009 reflects the strong recovery in demand in various end markets, particularly in the electronics chemical market.

Gross Profit and Gross Margin

Gross profit was RMB96.3 million (US$14.1 million), an increase of 24.2% from the first quarter of 2009 and an increase of 52.8% from the fourth quarter of 2009. Gross margin was 43.8% in the first quarter of 2010, as compared to 38.7% in the first quarter of 2009 and 35.6% in the fourth quarter of 2009. The increased gross margin in the first quarter of 2010 reflects the higher average unit selling price and the Company's continued efforts to improve manufacturing processes and cost control.

Operating Expenses

Selling expenses, general and administrative expenses was RMB23.3 million (US$3.4 million) during the first quarter of 2010, representing an increase of 36.1% from RMB17.1 million in the first quarter of 2009 and a decrease of 1% compared with RMB23.6 million in the fourth quarter of 2009. The year-over- year increase was caused primarily by an increase in administrative headcount due to the growth and personnel needs of the Company.

Research and development expenses increased by 56.24% to RMB13.7 million (US$2.0 million) during the first quarter of 2010 from RMB8.8 million in the first quarter of 2009 and RMB8.0 million in the fourth quarter of 2009. The increase compared with the same period in 2009 was due primarily to an increase in hiring of highly experienced scientists, especially from overseas, to enhance the Company's R&D capabilities to meet the growing needs of customers. The increase compared with the previous quarter was mainly due to the increase of R&D material consumption as the Company enhances its efforts in new R&D initiatives for future growth, the increase of personnel cost, and to some extent, the increased depreciation expense after the full completion of the Company's new R&D center in Shanghai.

Income from operations and earnings before income taxes

As a result of the factors mentioned above, income from operations was RMB59.8 million (US$8.8 million) and earnings before income taxes was RMB 60.2 million (US$8.8 million) in the first quarter of 2010, representing increase of 17.2% and 25.6%, respectively, from the first quarter of 2009, and increase of 108.8% and 107.2%, respectively, from the fourth quarter of 2009. In addition, the year-over-year increase of earnings before income taxes was caused by the decrease of interest expenses as a result of repayment of bank borrowings and the decrease of foreign exchange loss due to the elimination of the Company's foreign exchange exposure to currencies other than US Dollars.

Income tax expenses

Income tax expense was RMB7.72 million (US$1.13 million) for the first quarter of 2010 as compared with an income tax benefit of RMB6.17 million for the fourth quarter of 2009 and an income tax expense of RMB11.3 million for the first quarter of 2009. Our effective income tax rate was 12.8% for the first quarter of 2010. The 2009 annual effective income tax rate was 14.0%.

The income tax benefit in the fourth quarter of 2009 was due to a reversal of withholding tax accrued for undistributed earnings of our PRC subsidiaries as we plan to indefinitely reinvest a portion of such earnings in the PRC.

Net income attributable to Chemspec International Limited shareholders

Net income attributable to Chemspec International Limited shareholders was RMB52.3 million (US$7.7 million), an increase of 60.0% from the first quarter of 2009 and an increase of 50.5% from the fourth quarter of 2009. The increases in net income attributable to Chemspec International Limited shareholders were mainly caused by the increase in sales.

Basic and diluted earnings per ADS were RMB1.45 (US$0.21), as compared to RMB1.09 in the first quarter of 2009 and RMB0.96 in the fourth quarter of 2009.

Cash Flows

As of March 31, 2010, the Company had RMB240.5 million (US$35.2 million) of cash, as compared to RMB351.1 million as of December 31, 2009. Significant cash outflows for the three-month period ended March 31, 2010 include capital expenditure payments of RMB 78.5 million (US$11.5 million) for the production facility expansion, partial payments for the Company's acquisition of the remaining shares of Jiangsu Wei Er, and the increase of inventory to RMB325.7 million due to the change in the Company's product mix.

Changes in Management

Chemspec today announced the resignation of Mr. Bing Zhu as Chief Financial Officer ("CFO") of the Company, effective June 30, 2010. Mr. Zhu has decided to leave for personal reasons. Mr. Zhu will continue to serve as the CFO until June 30th, 2010 to facilitate a smooth transition. The board of directors of the Company has appointed David Yunhung Tang, our Executive Vice President, as interim CFO while the Company searches for a suitable replacement. Additionally, Mr. Zixin Wang has been appointed as the Vice President of Finance, effective today.

Dr. Tang will oversee the Company's financial operations and investor relations, and will be supported by the Company's strong finance and IR team. Dr. Tang received his MBA degree from the State University of New York at Buffalo, and a Ph.D in Chemistry from Indiana University. Before he joined the Company, Dr. Tang served at Occidental Chemical Corporation (USA) for more than 20 years, including as general manager of its joint venture business from 1990 to 1995.

Mr. Wang will manage the company's day-to-day financial operations. Mr. Wang worked as financial controller for the Company from 2006 to 2007 then the Vice President of Human Resources and Administration since 2008. He played important roles in the acquisition of JiangSu Wei'er Chemical Company and the Company's initial public offering on the NYSE, and helped upgrade the financial management system. He obtained his bachelor's and master's degrees in international accounting from Shanghai Jiaotong University.

"We greatly appreciate the contributions Bing made during his tenure at the Company," said Dr. Jianhua Yang, Chemspec's Chairman and Chief Executive Officer. "He played a significant role in completing our initial public offering, improving Chemspec's financial management and internal control systems, communicating effectively with our analysts and investors, as well as in shaping the Company's growth strategy. We thank him and wish him and his family the very best for the future."

Mr. Zhu said, "It has been my pleasure to serve at Chemspec over the past few years. I am proud of the progress that has been made during my tenure and believe that the Company's is well positioned to continue its growth into the future."

Dr. Yang added, "We have initiated our search for a new CFO. Meanwhile, Dr. Tang's appointment will ensure a smooth transition and help us maintain transparent communications with our investors. We have a strong management team and a solid balance sheet, and we will continue to execute according to our growth strategy."

Business Outlook

The Company's management believes that the second quarter of 2010 will be a better quarter in terms of total sales with a similar gross profit margin as compared to the first quarter of 2010.

    Conference Call Details
    The dial-in details for the live conference call are as follows:

      U.S. Toll Free Number:              1-866-590-5622
      International Dial-in Number:       +65-6723-9381
      Mainland China Toll Free Number:    800-819-0121 (land line)
                                          400-620-8038 (Mobile)
      Hong Kong Toll Free Number:         +852-2475-0994
      Conference ID:                      CPC

A live and archived webcast of the conference call will be available on the Investor Relations section of Chemspec's website at http://www.chemspec.com.cn .

A telephone replay of the call will be available two hours after the completion of the conference call through midnight, May 20, 2010.

    The dial-in details for the replay are as follows:

     U.S. Toll Free Number:               +1-866-214-5335
     International Dial-in Number:        +61-2-8235-5000
     Conference ID:                       # 69664745

Statement Regarding Unaudited Financial Information

The financial information set forth above is based on the Company's unaudited interim consolidated financial statements and is subject to adjustments that may be identified by us and/or our auditors during the audit of our annual consolidated financial statements.

About Chemspec

Chemspec is a leading China-based contract manufacturer of highly engineered specialty chemicals and the largest manufacturer of fluorinated specialty chemicals in China based on sales. In manufacturing specialty chemicals, Chemspec also provides process design and process development services, which enable efficient and rapid production of specialty chemicals that are incorporated into the products of Chemspec's end users. Chemspec's customers and end users include electronics, pharmaceutical and agrochemical companies. For more information, please visit http://www.chemspec.com.cn .

Safe Harbor Statements

This announcement contains forward-looking statements. These statements constitute "forward-looking" statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and as defined in the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates" and similar statements. Such statements involve certain risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements. Further information regarding these and other risks is included in Chemspec's filings with the U.S. Securities and Exchange Commission, including its registration statement on Form F-1, as amended from time to time. Chemspec does not undertake any obligation to update any forward-looking statement, except as required under applicable law.

    For further information, please contact:

    Chemspec International Ltd.
     In Shanghai
     Bing Zhu
     Chief Financial Officer
     Tel:   +86-21-6363-8108
     Email: ir@chemspec.com.cn

    Christensen
     In New York
     Kathy Li
     Tel:   +1-212-618-1978
     Email: kli@christensenir.com

     In Hong Kong
     Tip Fleming
     Tel:   +852-9212-0684
     Email: tfleming@christensenir.com



                          Chemspec International Limited
                      Unaudited Consolidated Balance Sheets

                                      December 31,     March 31,    March 31,
                                         2009           2010          2010
                                       RMB'000        RMB'000       USD'000

    ASSETS
    Current assets
    Cash                                351,097        240,534        35,239
    Pledged bank deposits                37,919         65,625         9,614
    Accounts receivable, net             94,154        114,118        16,719
    Bills receivable                      1,327             48             7
    Inventories                         271,434        325,719        47,719
    Prepayment and other receivables     38,738         46,910         6,872
    Amounts due from related parties         64             64             9
    Deferred income tax assets            3,424          5,777           846
    Total current assets                798,157        798,795       117,025
    Investment in an affiliate           13,296         13,198         1,934
    Property, plant and equipment,
     net                                699,181        719,506       105,410
    Land use rights                      56,064         56,149         8,226
    Intangible assets                       839            811           119
    Goodwill                              7,446          7,446         1,091
    Deferred income tax assets              300            200            29
    Total assets                      1,575,283      1,596,105       233,834

    LIABILITIES AND EQUITY
    Current liabilities
    Accounts payable                     81,870        103,942        15,228
    Bills payable                        49,738         60,288         8,832
    Amounts due to related parties       23,659         22,659         3,320
    Accrued expenses and other
     payables                           183,266        124,068        18,176
    Deferred income                          --          2,555           374
    Income taxes payable                  1,298          1,596           234
    Total current liabilities           339,831        315,108        46,164
    Bank borrowings                      10,000          5,000           733
    Deferred income tax liabilities      18,056         18,658         2,733
    Deferred income                      15,136         13,582         1,990
    Total liabilities                   383,023        352,348        51,620
    Equity
    Ordinary shares: HK$ 0.01 par
     value; 20,000,000,000 shares
     authorized as of December 31,
     2009 and March 31, 2010;
     2,167,620,000 shares issued and
     outstanding as of  December 31,
     2009 and  March 31, 2010;           21,686         21,686         3,177
    Additional paid-in capital          326,948        327,055        47,915
    Statutory reserves                   63,422         63,422         9,292
    Accumulated other comprehensive
     income                               6,803          6,788           994
    Retained earnings                   767,393        819,706       120,089
    Total Chemspec International
     Limited shareholders' equity     1,186,252      1,238,657       181,467
    Non-controlling interests             6,008          5,100           747
    Total equity                      1,192,260      1,243,757       182,214
    Total liabilities and equity      1,575,283      1,596,105       233,834



                          Chemspec International Limited
              Unaudited Quarterly Consolidated Statements of Income

                                          Three-month periods ended
                                March 31,   December 31,  March 31,   March 31,
                                   2009         2009       2010        2010
                                 RMB'000      RMB'000     RMB'000     USD'000
                                   (As
                                adjusted)

    Sales                        200,694      177,050    220,151      32,253
    Cost of sales               (123,113)    (114,022)  (123,813)    (18,139)
    Gross profit                  77,581       63,028     96,338      14,114
    Selling expenses              (2,950)      (2,817)    (2,503)       (367)
    General and administrative
     expenses                    (14,143)     (20,792)   (20,761)     (3,041)
    Research and development
     expenses                     (8,772)      (8,012)   (13,705)     (2,008)
    Other operating expenses      (1,084)      (3,380)      (551)        (81)
    Other operating income           194          236        509          75
    Government grants                200          362        450          66
    Income from operations        51,026       28,625     59,777       8,758
    Other income (expenses):
    Equity in loss of an
     affiliate                        --          (91)       (98)        (14)
    Interest income                  663          482        558          81
    Interest expense              (1,070)        (309)       (80)        (12)

    Foreign currency exchange
     (loss) gain, net             (2,740)         230        (47)         (7)
    Other income                      23           91         48           7
    Earnings before income
     taxes                        47,902       29,028     60,158       8,813

    Income tax (expense)
     benefit                     (11,261)       6,169     (7,718)     (1,130)
    Net income                    36,641       35,197     52,440       7,683
    Net income attributable to
     non-controlling interests    (3,951)        (433)      (127)        (19)
    Net income attributable to
     Chemspec International
     Limited shareholders         32,690       34,764     52,313       7,664

    Basic earnings per share    RMB 0.02     RMB 0.02   RMB 0.02    USD 0.00

    Diluted earnings per share  RMB 0.02     RMB 0.02   RMB 0.02    USD 0.00

    Basic earnings per ADS      RMB 1.09     RMB 0.96   RMB 1.45    USD 0.21

    Diluted earnings per ADS    RMB 1.09     RMB 0.96   RMB 1.45    USD 0.21



                          Chemspec International Limited
                 Unaudited Consolidated Statements of Cash Flows

                                               Three-month periods ended
                                          March 31,     March 31,   March 31,
                                            2009          2010         2010
                                           RMB'000       RMB'000     USD '000
                                             (As
                                          adjusted)
    Cash flows from operating activities
    Net income                               36,641       52,440       7,683
    Adjustments to reconcile net income
     to net cash provided by operating
     activities:
    Depreciation and amortization of
     property, plant and equipment            8,577       17,358       2,543
    Land use rights                             269          315          46
    Amortisation of intangible assets            27           28           4
    Loss on disposal of property, plant
     and equipment                              674          188          28
    Equity in loss of an affiliate               --           98          14
    Inventory writedowns                        847       (1,938)       (284)
    Unrealized foreign exchange
     (gain) loss, net                          (215)          32           5
    Share-based compensation                  5,296        1,872         274
    Deferred income tax expense
     (benefit)                                1,517       (1,651)       (242)
    Changes in operating assets and
     liabilities:
              Pledged bank deposits
               related to purchase
               of inventory                  (8,367)     (26,164)     (3,833)
              Inventories                    (4,866)     (52,347)     (7,669)
              Accounts receivable            37,881      (19,992)     (2,929)
              Bills receivable                 (500)       1,279         187
              Prepayment and other
               receivables                   (1,221)      (8,172)     (1,197)
              Accounts payable              (13,662)      22,072       3,234
              Bills payable related to
               purchase of inventory         (8,772)      17,904       2,623
              Accrued expenses and
               other payables                (7,562)      (3,370)       (494)
              Income taxes payable            3,277          298          44
              Net cash provided by
               operating activities          49,841          250          37


    Cash flows from investing activities
    Capital expenditures, including
     interest capitalized                   (58,435)    (76,552)     (11,215)
    Non-interest bearing advances repaid
     by related parties                        2,500         --           --
    Payments for land use rights               (643)       (400)         (59)
    Pledged bank deposit related to
     purchase of property, plant
     and equipment                               --      (1,542)        (226)
    Net cash used in investing
     activities                             (56,578)    (78,494)     (11,500)

    Cash flows from financing activities
    Acquisition of additional equity
     interests in subsidiaries                   --     (26,300)      (3,853)
    Payments for initial public
     offering costs                             (30)         --           --
    Proceeds from bank loans                 15,000          --           --
    Repayments of bank loans                (20,000)     (5,000)        (732)
    Proceeds from non-interest bearing
     borrowings from related parties          3,000          --           --
    Repayments of non- interest bearing
     borrowings from related parties         (5,367)     (1,000)        (147)
    Net cash used in financing
     activities                              (7,397)    (32,300)      (4,732)

    Effect of foreign currency exchange
     rate changes on cash                       188         (19)          (3)
    Net decrease in cash                    (13,946)   (110,563)     (16,198)
    Cash at beginning of period             180,602     351,097       51,437
    Cash at end of period                   166,656     240,534       35,239

    Supplemental disclosures of cash
     flow information:
    Income taxes paid                         6,467       9,071        1,329
    Interest paid, net of amounts
     capitalized                              1,070          80           12

    Noncash investing and financing
     activities:
    Payable for purchase of property,
     plant and equipment                     33,207      86,848       12,723
    Payable for acquisitions of
     non-controlling interests in
     subsidiaries                                --      25,000        3,663
    Bills payable for purchase of
     property, plant and equipment            1,671      20,751        3,040

SOURCE Chemspec International Limited

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