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2019 3rd IFRS Consolidated Financial Statements

14th Nov 2019 12:22

RNS Number : 4593T

Hon Hai Precision Industry Co Ld

14 November 2019

2317 HON HAI PRECISION IND. CO., LTD.

2019Q3 Consolidated Financial Report

Unit: NT$ thousands

Balance Sheet
Code	Accounting Title	2019/9/30	2018/12/31	2018/9/30
	Assets
	Current assets
1100	Cash and cash equivalents	788,552,993	788,662,325	694,448,838
1110	Current financial assets at fair value through profit or loss	2,687,789	5,016,365	6,967,725
1136	Current financial assets at amortised cost	80,674,247	78,944,139	139,400,571
1170	Accounts receivable, net	973,106,359	1,009,364,152	997,262,663
1180	Accounts receivable due from related parties, net	52,969,656	48,172,268	41,909,899
1200	Other receivables	71,788,948	73,996,367	74,712,608
1210	Other receivables due from related parties	29,532,400	57,705,076	64,478,511
130X	Current inventories	690,816,511	625,025,794	724,169,366
1410	Prepayments	19,866,243	19,596,260	17,558,462
11XX	Total current assets	2,709,995,146	2,706,482,746	2,760,908,643
	Non-current assets
1510	Non-current financial assets at fair value through profit or loss	80,915,973	74,887,490	65,861,482
1517	Non-current financial assets at fair value through other comprehensive income	66,888,731	66,634,395	71,628,777
1535	Non-current financial assets at amortised cost	14,172,490	16,240,740	15,415,796
1550	Investments accounted for using equity method	170,025,603	160,316,664	157,853,399
1600	Property, plant and equipment	272,040,082	277,860,012	267,228,627
1755	Right-of-use assets	41,020,423	0	0
1760	Investment property, net	4,591,843	2,523,963	2,256,628
1780	Intangible assets	29,963,422	30,357,025	30,946,646
1840	Deferred tax assets	16,671,351	16,229,304	21,092,396
1900	Other non-current assets	8,796,992	29,823,088	43,622,968
15XX	Total non-current assets	705,086,910	674,872,681	675,906,719
1XXX	otal assets	3,415,082,056	3,381,355,427	3,436,815,362
	Liabilities and equity
	Liabilities
	Current liabilities
2100	Current borrowings	427,896,910	532,315,377	569,521,547
2110	Short-term notes and bills payable	33,715,348	19,283,228	899,720
2120	Current financial liabilities at fair value through profit or loss	1,831,892	651,426	2,990,795
2170	Accounts payable	975,435,641	905,682,505	968,319,366
2180	Accounts payable to related parties	43,124,578	42,340,749	45,434,872
2200	Other payables	213,699,184	228,985,231	262,604,054
2230	Current tax liabilities	22,700,301	36,400,157	26,877,919
2250	Current provisions	2,546,871	5,652,147	6,379,545
2280	Current lease liabilities	5,979,730	0	0
2300	Other current liabilities	69,554,887	38,550,736	38,153,697
21XX	Total current liabilities	1,796,485,342	1,809,861,556	1,921,181,515
	Non-current liabilities
2500	Non-current financial liabilities at fair value through profit or loss	6,300	22,835	18,750
2530	Bonds payable	181,220,286	178,794,577	180,996,884
2540	Non-current portion of non-current borrowings	52,463,172	36,483,791	35,879,364
2570	Deferred tax liabilities	20,205,461	14,649,508	20,696,768
2580	Non-current lease liabilities	16,551,314	0	0
2600	Other non-current liabilities	7,051,102	9,109,272	9,531,825
25XX	Total non-current liabilities	277,497,635	239,059,983	247,123,591
2XXX	Total liabilities	2,073,982,977	2,048,921,539	2,168,305,106
	Equity
	Equity attributable to owners of parent
	Share capital
3110	Ordinary share	138,629,906	138,629,906	138,629,906
3100	Total capital stock	138,629,906	138,629,906	138,629,906
	Capital surplus
3210	Capital surplus, additional paid-in capital	88,501,031	88,501,031	88,501,031
3230	Capital surplus, difference between consideration and carrying amount of subsidiaries acquired or disposed	0	0	0
3235	Capital Surplus, changes in ownership interests in subsidiaries	94,147,189	88,873,887	93,573,126
3250	Capital surplus, donated assets received	0	0	0
3260	Capital surplus, changes in equity of associates and joint ventures accounted for using equity method	10,944,906	11,544,285	5,392,745
3271	Capital surplus, employee share options	0	0	0
3272	Capital surplus, share options	1,099,253	1,099,253	1,099,253
3200	Total capital surplus	194,692,379	190,018,456	188,566,155
	Retained earnings
3310	Legal reserve	149,512,874	136,606,364	136,606,364
3320	Special reserve	60,309,927	27,539,310	27,539,310
3350	Unappropriated retained earnings (accumulated deficit)	745,389,080	779,409,554	716,612,590
3300	Total retained earnings	955,211,881	943,555,228	880,758,264
	Other equity interest
3410	Exchange differences on translation of foreign financial statements	-86,080,108	-65,399,183	-72,125,368
3420	Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income	4,246,979	5,089,256	15,065,784
3400	Total other equity interest	-81,833,129	-60,309,927	-57,059,584
3500	Treasury shares	-15,194	-15,194	-15,194
31XX	Total equity attributable to owners of parent	1,206,685,843	1,211,878,469	1,150,879,547
36XX	Non-controlling interests	134,413,236	120,555,419	117,630,709
3XXX	Total equity	1,341,099,079	1,332,433,888	1,268,510,256
3X2X	Total liabilities and equity	3,415,082,056	3,381,355,427	3,436,815,362
3997	Number of share capital awaiting retirement	0	0	0
3998	Equivalent issue shares of advance receipts for ordinary share	0	0	0
3999	Number of shares in entity held by entity and by its subsidiaries	1,483,078	1,483,078	1,483,078

Unit: NT$ thousands　EPS Unit: NT$

Statement of Comprehensive Income
Code	Accounting Title	2019/7/1To9/30	2018/7/1To9/30	2019/1/1To9/30	2018/1/1To9/30
	Operating revenue
4000	Total operating revenue	1,387,792,029	1,375,839,799	3,601,878,654	3,483,904,827
	Operating costs
5000	Total operating costs	1,304,409,807	1,295,035,890	3,398,587,556	3,278,633,608
5900	Gross profit (loss) from operations	83,382,222	80,803,909	203,291,098	205,271,219
5950	Gross profit (loss) from operations	83,382,222	80,803,909	203,291,098	205,271,219
	Operating expenses
6100	Selling expenses	7,966,593	8,658,563	22,429,221	24,459,467
6200	Administrative expenses	19,742,626	20,405,697	56,111,172	55,173,358
6300	Research and development expenses	22,181,549	20,372,998	59,601,589	53,771,793
6000	Total operating expenses	49,890,768	49,437,258	138,141,982	133,404,618
6900	Net operating income (loss)	33,491,454	31,366,651	65,149,116	71,866,601
	Non-operating income and expenses
	Other income
7010	Total other income	26,678,468	21,411,461	66,910,449	49,014,790
	Other gains and losses
7020	Other gains and losses, net	-6,095,326	-8,686,422	2,119,902	558,426
	Finance costs
7050	Finance costs, net	16,680,840	14,787,785	47,313,254	37,213,704
	Share of profit (loss) of associates and joint ventures accounted for using equity method
7060	Share of profit (loss) of associates and joint ventures accounted for using equity method, net	4,663,655	5,029,954	14,227,828	10,900,382
7000	Total non-operating income and expenses	8,565,957	2,967,208	35,944,925	23,259,894
7900	Profit (loss) from continuing operations before tax	42,057,411	34,333,859	101,094,041	95,126,495
	Tax expense (income)
7950	Total tax expense (income)	8,239,655	9,781,908	25,085,478	29,183,834
8000	Profit (loss) from continuing operations	33,817,756	24,551,951	76,008,563	65,942,661
8200	Profit (loss)	33,817,756	24,551,951	76,008,563	65,942,661
	Other comprehensive income
	Components of other comprehensive income that will not be reclassified to profit or loss
8316	Unrealised gains (losses) from investments in equity instruments measured at fair value through other comprehensive income	-3,382,569	2,735,041	-717,439	-2,194,623
8320	Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will not be reclassified to profit or loss	190,889	-1,694,091	489,908	-6,119,951
8310	Components of other comprehensive income that will not be reclassified to profit or loss	-3,191,680	1,040,950	-227,531	-8,314,574
	Components of other comprehensive income that will be reclassified to profit or loss
8361	Exchange differences on translation	-38,361,969	-32,959,202	-23,823,291	-17,400,822
8370	Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss	-2,035,279	-1,676,624	553,746	-2,225,559
8360	Components of other comprehensive income that will be reclassified to profit or loss	-40,397,248	-34,635,826	-23,269,545	-19,626,381
8300	Other comprehensive income, net	-43,588,928	-33,594,876	-23,497,076	-27,940,955
8500	Total comprehensive income	-9,771,172	-9,042,925	52,511,487	38,001,706
	Profit (loss), attributable to:
8610	Profit (loss), attributable to owners of parent	30,664,317	24,875,846	67,542,884	66,446,436
8620	Profit (loss), attributable to non-controlling interests	3,153,439	-323,895	8,465,679	-503,775
	Comprehensive income attributable to:
8710	Comprehensive income, attributable to owners of parent	-9,584,987	-4,947,108	46,117,730	42,532,936
8720	Comprehensive income, attributable to non-controlling interests	-186,185	-4,095,817	6,393,757	-4,531,230
	Basic earnings per share
9710	Basic earnings (loss) per share from continuing operations	2.21	1.57	4.87	3.95
9750	Total basic earnings per share	2.21	1.57	4.87	3.95
	Diluted earnings per share
9810	Diluted earnings (loss) per share from continuing operations	2.19	1.56	4.83	3.93
9850	Total diluted earnings per share	2.19	1.56	4.83	3.93

Unit: NT$ thousands

Statements of Cash Flows
Code	Accounting Title	2019/1/1To9/30	2018/1/1To9/30
	Cash flows from (used in) operating activities, indirect method
A00010	Profit (loss) from continuing operations before tax	101,094,041	95,126,495
A10000	Profit (loss) before tax	101,094,041	95,126,495
	Adjustments
	Adjustments to reconcile profit (loss)
A20100	Depreciation expense	47,838,884	42,023,817
A20200	Amortization expense	1,208,492	980,536
A20300	Expected credit loss (gain) / Provision (reversal of provision) for bad debt expense	967,176	1,065,876
A20400	Net loss (gain) on financial assets or liabilities at fair value through profit or loss	-5,282,788	-12,360,729
A20900	Interest expense	46,984,815	36,752,255
A21200	Interest income	-54,860,653	-39,330,350
A21300	Dividend income	-5,486,503	-1,346,660
A22300	Share of loss (profit) of associates and joint ventures accounted for using equity method	-14,227,828	-10,900,382
A22500	Loss (gain) on disposal of property, plan and equipment	467,545	32,387
A23100	Loss (gain) on disposal of investments	78,074	30,069
A23500	Impairment loss on financial assets	157,082	8,339
A23700	Impairment loss on non-financial assets	138,896	0
A20010	Total adjustments to reconcile profit (loss)	17,983,192	16,955,158
	Changes in operating assets and liabilities
	Changes in operating assets
A31115	Decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value	9,521,007	8,051,954
A31130	Decrease (increase) in notes receivable	375,898	-671,823
A31150	Decrease (increase) in accounts receivable	34,947,002	157,994,533
A31160	Decrease (increase) in accounts receivable due from related parties	-4,798,827	38,156,489
A31180	Decrease (increase) in other receivable	1,495,851	3,706,849
A31200	Decrease (increase) in inventories	-64,940,236	-158,684,583
A31230	Decrease (increase) in prepayments	-269,983	2,769,649
A31000	Total changes in operating assets	-23,669,288	51,323,068
	Changes in operating liabilities
A32150	Increase (decrease) in accounts payable	69,753,136	-154,550,550
A32160	Increase (decrease) in accounts payable to related parties	783,829	-51,880,247
A32180	Increase (decrease) in other payable	1,505,327	-26,897,140
A32200	Increase (decrease) in provisions	-3,105,276	1,583,047
A32230	Increase (decrease) in other current liabilities	5,513,644	-5,029,715
A32240	Increase (decrease) in net defined benefit liability	-223,004	2,656
A32000	Total changes in operating liabilities	74,227,656	-236,771,949
A30000	Total changes in operating assets and liabilities	50,558,368	-185,448,881
A20000	Total adjustments	68,541,560	-168,493,723
A33000	Cash inflow (outflow) generated from operations	169,635,601	-73,367,228
A33500	Income taxes refund (paid)	-33,671,428	-36,966,324
AAAA	Net cash flows from (used in) operating activities	135,964,173	-110,333,552
	Cash flows from (used in) investing activities
B00010	Acquisition of financial assets at fair value through other comprehensive income	-1,931,199	-7,471,585
B00020	Proceeds from disposal of financial assets at fair value through other comprehensive income	864,354	270,861
B00040	Acquisition of financial assets at amortised cost	-1,366,418	-19,032,495
B00060	Proceeds from repayments of financial assets at amortised cost	1,369,020	1,379,850
B00100	Acquisition of financial assets at fair value through profit or loss	-19,364,359	-4,313,835
B00200	Proceeds from disposal of financial assets at fair value through profit or loss	12,590,164	112,953
B01800	Acquisition of investments accounted for using equity method	-1,252,627	-4,569,967
B02200	Net cash flow from acquisition of subsidiaries	-3,286,252	-25,839,618
B02700	Acquisition of property, plant and equipment	-58,878,445	-47,754,841
B02800	Proceeds from disposal of property, plant and equipment	2,122,108	18,366,021
B04400	Decrease in other receivables due from related parties	27,157,760	33,914,580
B04500	Acquisition of intangible assets	-49,624	0
B05350	Acquisition of use-of-right assets	-264,462	0
B06700	Increase in other non-current assets	0	-1,135,512
B06800	Decrease in other non-current assets	312,170	0
B07300	Increase in other prepayments	0	-25,018
B07500	Interest received	55,604,512	37,993,632
B07600	Dividends received	10,291,713	4,091,627
BBBB	Net cash flows from (used in) investing activities	23,918,415	-14,013,347
	Cash flows from (used in) financing activities
C00100	Increase in short-term loans	0	150,686,401
C00200	Decrease in short-term loans	-104,418,467	0
C00500	Increase in short-term notes and bills payable	14,498,375	0
C00600	Decrease in short-term notes and bills payable	0	-10,060,269
C01200	Proceeds from issuing bonds	31,060,000	19,500,000
C01300	Repayments of bonds	-6,900,000	-32,801,099
C01600	Proceeds from long-term debt	19,827,589	19,739,333
C01700	Repayments of long-term debt	-948,194	-10,113,487
C04020	Payments of lease liabilities	-3,650,739	0
C04300	Increase in other non-current liabilities	0	381,855
C04400	Decrease in other non-current liabilities	-131,598	0
C04500	Cash dividends paid	-55,451,962	-34,657,477
C05600	Interest paid	-50,971,434	-32,412,697
C05800	Change in non-controlling interests	7,464,060	-365,365
C09900	Other financing activities	0	122,882,261
CCCC	Net cash flows from (used in) financing activities	-149,622,370	192,779,456
DDDD	Effect of exchange rate changes on cash and cash equivalents	-10,369,550	-16,479,778
EEEE	Net increase (decrease) in cash and cash equivalents	-109,332	51,952,779
E00100	Cash and cash equivalents at beginning of period	788,662,325	642,496,059
E00200	Cash and cash equivalents at end of period	788,552,993	694,448,838
E00210	Cash and cash equivalents reported in the statement of financial position	788,552,993	694,448,838

		3110	3100	3200	3310	3320	3350	3300	3410	3420	3425	3400	3500	31XX	36XX	3XXX
		Ordinary share	Total share capital	Capital surplus	Legal reserve	Special reserve	Unappropriated retained earnings (accumulated deficit)	Total retained earnings	Exchange differences on translation of foreign financial statements	Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income	Unrealized gains (losses) on available-for-sale financial assets	Total other equity interest	Treasury shares	Total equity attributable to owners of parent	Non-controlling interests	Total equity
A1	Equity at beginning of period	138,629,906	138,629,906	190,018,456	136,606,364	27,539,310	779,409,554	943,555,228	(65,399,183)	5,089,256	0	(60,309,927)	(15,194)	1,211,878,469	120,555,419	1,332,433,888
B1	Legal reserve appropriated	0	0	0	12,906,510	0	(12,906,510)	0	0	0	0	0	0	0	0	0
B3	Special reserve appropriated	0	0	0	0	32,770,617	(32,770,617)	0	0	0	0	0	0	0	0	0
B5	Cash dividends of ordinary share	0	0	0	0	0	(55,451,962)	(55,451,962)	0	0	0	0	0	(55,451,962)	0	(55,451,962)
C7	Changes in equity of associates and joint ventures accounted for using equity method	0	0	(599,379)	0	0	(532,317)	(532,317)	0	0	0	0	0	(1,131,696)	0	(1,131,696)
D1	Profit (loss)	0	0	0	0	0	67,542,884	67,542,884	0	0	0	0	0	67,542,884	8,465,679	76,008,563
D3	Other comprehensive income	0	0	0	0	0	0	0	(20,680,925)	(744,229)	0	(21,425,154)	0	(21,425,154)	(2,071,922)	(23,497,076)
D5	Total comprehensive income	0	0	0	0	0	67,542,884	67,542,884	(20,680,925)	(744,229)	0	(21,425,154)	0	46,117,730	6,393,757	52,511,487
M7	Changes in ownership interests in subsidiaries	0	0	5,273,302	0	0	0	0	0	0	0	0	0	5,273,302	0	5,273,302
O1	Changes in non-controlling interests	0	0	0	0	0	0	0	0	0	0	0	0	0	7,464,060	7,464,060
Q1	Disposal of investments in equity instruments designated at fair value through other comprehensive income	0	0	0	0	0	98,048	98,048	0	(98,048)	0	(98,048)	0	0	0	0
Y1	Total increase (decrease) in equity	0	0	4,673,923	12,906,510	32,770,617	(34,020,474)	11,656,653	(20,680,925)	(842,277)	0	(21,523,202)	0	(5,192,626)	13,857,817	8,665,191
Z1	Equity at end of period	138,629,906	138,629,906	194,692,379	149,512,874	60,309,927	745,389,080	955,211,881	(86,080,108)	4,246,979	0	(81,833,129)	(15,194)	1,206,685,843	134,413,236	1,341,099,079

Unit: NT$ thousands

Last year's Statements of Change in Equity
		3110	3100	3200	3310	3320	3350	3300	3410	3420	3425	3400	3500	31XX	36XX	3XXX
		Ordinary share	Total share capital	Capital surplus	Legal reserve	Special reserve	Unappropriated retained earnings (accumulated deficit)	Total retained earnings	Exchange differences on translation of foreign financial statements	Unrealised gains (losses) on financial assets measured at fair value through other comprehensive income	Unrealized gains (losses) on available-for-sale financial assets	Total other equity interest	Treasury shares	Total equity attributable to owners of parent	Non-controlling interests	Total equity
A1	Equity at beginning of period	173,287,383	173,287,383	97,872,884	122,732,924	0	717,885,835	840,618,759	(56,320,437)	0	28,781,127	(27,539,310)	(18,901)	1,084,220,815	87,571,640	1,171,792,455
A3	Effects of retrospective application and retrospective restatement	0	0	0	0	0	7,309,666	7,309,666	0	23,174,353	(28,781,127)	(5,606,774)	0	1,702,892	(297,228)	1,405,664
A5	Equity at beginning of period after adjustments	173,287,383	173,287,383	97,872,884	122,732,924	0	725,195,501	847,928,425	(56,320,437)	23,174,353	0	(33,146,084)	(18,901)	1,085,923,707	87,274,412	1,173,198,119
B1	Legal reserve appropriated	0	0	0	13,873,440	0	(13,873,440)	0	0	0	0	0	0	0	0	0
B3	Special reserve appropriated	0	0	0	0	27,539,310	(27,539,310)	0	0	0	0	0	0	0	0	0
B5	Cash dividends of ordinary share	0	0	0	0	0	(34,657,477)	(34,657,477)	0	0	0	0	0	(34,657,477)	0	(34,657,477)
C7	Changes in equity of associates and joint ventures accounted for using equity method	0	0	420,538	0	0	0	0	0	0	0	0	0	420,538	0	420,538
D1	Profit (loss)	0	0	0	0	0	66,446,436	66,446,436	0	0	0	0	0	66,446,436	(503,775)	65,942,661
D3	Other comprehensive income	0	0	0	0	0	0	0	(15,804,931)	(8,108,569)	0	(23,913,500)	0	(23,913,500)	(4,027,455)	(27,940,955)
D5	Total comprehensive income	0	0	0	0	0	66,446,436	66,446,436	(15,804,931)	(8,108,569)	0	(23,913,500)	0	42,532,936	(4,531,230)	38,001,706
E3	Capital reduction	(34,657,477)	(34,657,477)	0	0	0	0	0	0	0	0	0	3,707	(34,653,770)	0	(34,653,770)
M7	Changes in ownership interests in subsidiaries	0	0	90,272,733	0	0	0	0	0	0	0	0	0	90,272,733	(365,365)	89,907,368
O1	Changes in non-controlling interests	0	0	0	0	0	0	0	0	0	0	0	0	0	35,252,892	35,252,892
Q1	Disposal of investments in equity instruments designated at fair value through other comprehensive income	0	0	0	0	0	1,040,880	1,040,880	0	0	0	0	0	1,040,880	0	1,040,880
Y1	Total increase (decrease) in equity	(34,657,477)	(34,657,477)	90,693,271	13,873,440	27,539,310	(8,582,911)	32,829,839	(15,804,931)	(8,108,569)	0	(23,913,500)	3,707	64,955,840	30,356,297	95,312,137
Z1	Equity at end of period	138,629,906	138,629,906	188,566,155	136,606,364	27,539,310	716,612,590	880,758,264	(72,125,368)	15,065,784	0	(57,059,584)	(15,194)	1,150,879,547	117,630,709	1,268,510,256

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