Financial Reports for the Six Months Ended September 30, 2004 (Consolidated)

November 10, 2004

NGK Spark Plug Co., Ltd.

(URL: http://www.ngkntk.co.jp/)

Stock Listing:

Tokyo (1st Section), Nagoya (1st Section)

Code Number:

5334

Head Office:

14-18 Takatsuji-cho, Mizuho-ku, Nagoya, 467-8525,Aichi, Japan

Rep:

Norio Kato, President

Adoption of U.S. GAAP:

Not adopted

 

 

1. Consolidated Financial Highlights (April 1, 2004 through September 30, 2004)

(1) Consolidated Financial Results

 

 

(Yen in millions)

 

Net sales

Operating income

Ordinary income

Six months ended September 30, 2004

122,306

8.3%

14,097

37.7%

15,822

54.3%

Six months ended September 30, 2003

112,906

(5.6%)

10,237

32.5%

10,253

39.9%

Fiscal year ended March 31, 2004

228,776

 

20,745

 

19,163

 

 

 

Net income

Net income per share

(Basis)

Net income per share

(Diluted)

Six months ended September 30, 2004

9,439

49.9%

42.61 yen

40.35 yen

Six months ended September 30, 2003

6,296

63.5%

28.41

27.01

Fiscal year ended March 31, 2004

11,117

 

49.84

47.45

Notes: 1.  Investment profit in equity method:

Six months ended September 30, 2004:

300 million yen

 

Six months ended September 30, 2003:

289 million yen

 

Fiscal year ended March 31, 2004:

453 million yen

 

2.  Average number of shares of common stock outstanding:

Six months ended September 30, 2004:

221,555,348 shares

 

Six months ended September 30, 2003:

221,601,202 shares

 

Fiscal year ended March 31, 2004:

221,590,922 shares

 

3.  Change in accounting treatment:

Not applicable

 

 

4.  Regarding net sales, operating income, ordinary income, and net income, the percentage figures show rate of changes from the corresponding period of the previous year.

 

 

 

(2) Consolidated Financial Position

 

 

(Yen in millions)

 

 

Total assets

Shareholders' equity

Equity ratio

Equity per share

 

September 30, 2004

319,180

212,698

66.6%

960.10 yen

 

September 30, 2003

312,606

201,403

64.4%

908.90

 

March 31, 2004

297,994

205,963

69.1%

929.23

Notes: Number of shares of common stock outstanding as of period end:

September 30, 2004:

221,538,269 shares

September 30, 2003:

221,591,620 shares

March 31, 2004:

221,572,594 shares

 

(3) Consolidated Cash Flows

 

 

 

(Yen in millions)

 

From operating activities

From investing activities

From financing activities

Cash and cash equivalents at the end of the period

Six months ended September 30, 2004

18,400

(39,930)

9,110

35,699

Six months ended September 30, 2003

11,320

(16,657)

(3,114)

23,101

Fiscal year ended March 31, 2004

24,258

14,784

(21,792)

48,222

 

(4) Scope of consolidation and application of equity method

 

Consolidated subsidiaries: 30

Equity method applied unconsolidated subsidiaries: -

Equity method applied affiliates: 5

 

(5) Change in scope of consolidation and application of equity method

 

Consolidation

(Addition): -

(Exclusion): -

Equity method

(Addition): -

(Exclusion): -

 

2. Consolidated Financial Forecast (April 1, 2004 through March 31, 2005)

 

 

 

 

(Yen in millions)

 

Net sales

Ordinary income

Net income

Fiscal year ending March 31, 2005

240,000

26,500

16,000

Notes: Net income per share (Diluted): 71.89yen

Caution: The above forecasts have been made based on information available as of the release date of this material, and actual business results may vary from forecasted figures due to a number of subsequent factors.


1.Group of Company

Our group of Companies is comprised of 34 subsidiaries and 7 affiliates as at September 30, 2004. The Group is primarily engaged in the manufacture and sales of automotive components, communication media components and technical ceramics. Outline of the position concerning business is as following:

 

Automotive components

Customers

Manufacture and Sales  -

 

Subsidiaries:

 

Cerâmica e Velas de Ignição NGK do Brasil Ltda.

(Brazil)

NGK Spark Plugs (U.S.A.), Inc.

(U.S.A.)

Taiwan NGK Spark Plug Co., Ltd.

(Taiwan)

P.T. NGK Busi Indonesia

(Indonesia)

NGK Spark Plug (Shanghai) Co., Ltd.

(China)

Affiliates:

 

NGK Spark Plugs Malaysia Berhad.

(Malaysia)

Siam NGK Spark Plug Co., Ltd.

(Thailand)

Woo Jin Industry Co., Ltd.

(Korea)

Sales Subsidiaries:

 

NGK Spark Plug Europe GmbH

(Germany)

NGK Spark Plugs (U.K.) Ltd.

(U.K.)

NGK Spark Plug (Australia) Pty., Ltd.

(Australia)

NGK Spark Plugs Canada Limited

(Canada)

Bujías NGK de México S.A. de C.V.

(Mexico)

NGK Spark Plugs (France) S.A.S.

(France)

NGK Spark Plugs Singapore Pte Ltd

(Singapore)

NGK Spark Plug Middle East FZE

(U.A.E.)

Bujías NGK del Ecuador Cia. Ltda.

(Ecuador)

NGK Spark Plugs (Italy) S.R.L.

(Italy)

Manufacture Subsidiaries:

 

NGK Spark Plug Industries Europe S.A.S.

(France)

NGK Spark Plug Co., Ltd.

Manufacture -

 

Subsidiaries:

 

Kamioka Ceramic Co., Ltd.

(Japan)

Kani Ceramic Co., Ltd.

(Japan)

Nittoku Seisakusho Co., Ltd.

(Japan)

Nichiwa Kiki Co., Ltd.

(Japan)

Nakatsugawa Ceramic Co., Ltd.

(Japan)

Tono Ceramic Co., Ltd.

(Japan)

Nansei Ceramic Co., Ltd.

(Japan)

Affiliate:

 

Ceramic Sensor Co., Ltd.

(Japan)

 

Arrows show flow of products and parts

 

 


Communication media components & Technical Ceramics

Customers

Manufacture and Sales Subsidiaries:

 

Cerâmica e Velas de Ignição NGK do Brasil Ltda.

(Brazil)

Sales Subsidiaries:

 

NTK Technologies, Inc.

(U.S.A.)

NGK Spark Plugs (U.S.A.), Inc.

(U.S.A.)

NGK Spark Plug Europe GmbH

(Germany)

NGK Spark Plugs (U.K.) Ltd.

(U.K.)

NGK Spark Plug (Australia) Pty., Ltd.

(Australia)

NGK Spark Plugs (France) S.A.S.

(France)

NGK Spark Plugs Singapore Pte Ltd

(Singapore)

NTK Technical Ceramics H.K. Ltd.

(Hong Kong)

NTK Technical Ceramics (Taiwan) Ltd.

(Taiwan)

 

Manufacture and Sales Subsidiaries:

 

NTK Cutting Tools Korea Co., Ltd.

(Korea)

NTK Technical Ceramics Polska Spółka z o.o.

(Poland)

NGK Spark Plug Co., Ltd.

Manufacture -

 

Subsidiaries:

 

Kamioka Ceramic Co., Ltd.

(Japan)

Iijima Ceramic Co., Ltd.

(Japan)

Kani Ceramic Co., Ltd.

(Japan)

Nakatsugawa Ceramic Co., Ltd.

(Japan)

Nansei Ceramic Co., Ltd.

(Japan)

Affiliate:

 

Hayakawa Seiki Kogyo Co., Ltd.

(Japan)

 

Arrows show flow of products and parts

 

 

 

Other Subsidiaries and Affiliates

Other Subsidiaries and Affiliates:

 

NGK Spark Plugs (U.S.A.) Holding, Inc.

(U.S.A.)

Nittoku Unyu Co., Ltd.

(Japan)

Nittoku Alpha Service Co., Ltd.

(Japan)

Tokai Taima Kogu Co., Ltd.

(Japan)

Other three companies

 


2.Management Policy

Basic Management Policy

As a technology-driven company that preempts market needs, NGK Spark Plug aims to be a leading company that is highly trusted by customers and the society, by adding new values and providing excellent product quality requested by the epoch. It is NGK Spark Plug’s fundamental policy to maximize corporate value and meet the shareholders’ expectations. To this end, NGK Spark Plug devotes every effort in offering working environment in which each employee can make full use of his/her personality and capability, and strives to move forward constantly in a swift manner.

Policy regarding the distribution of profits

Our basic dividend policy is to maintain stable payouts and meet shareholders’ expectations, while, at the same time, ensure that dividends are in line with business performance, payout ratio, and outlook of future business. It is also our recognition that aggressive investment in R&D and capital equipment in the growing area of business is indispensable in order to maintain and enhance competitive market advantage that ensures shareholders’ value for the future. To this end, we plan to retain earnings as well.

3.Business Performance and Financial Position

Business performance

Review of Performance (Summary of Results: Six months ended September 30,2004)

We, as the NGK Spark Plug Group, have been striving to bring up our business performance through aggressive marketing activities enhanced by manufacturing and sales synergies, leveraging its global production and distribution network as well as competitive product lines.

As a result, the Company’s posted record-high consolidated results during six months ended September 30,2004 as follows:

 

 

 

 

% Change from the previous year

Net Sales

122,306

million yen

Up

8.3%

Operating Income

14,097

million yen

Up

37.7%

Ordinary Income

15,822

million yen

Up

54.3%

Net Income

9,439

million yen

Up

49.9%

Summary of segment

Business segment

<Automotive Components Business>

Regarding Spark Plugs, oversea business resulted strong in North America and Europe. Shipment quantity for factory installation in new cars, especially precious-metal plugs, increased due to strong vehicle production at domestic manufactures. Regarding automotive sensors such as the oxygen sensors, total shipment quantity declined slightly, dragged down by reduced production at U.S. automakers who are our major customers despite steady demands from the domestic and European markets where the number of vehicle application increased. Affected by exchange rates shifted to weaker U.S. dollar, Automotive Components Business posted net sales of 76,316 million yen, up 1.2% over the corresponding period of the previous year, and operating income of 13,362 million yen (down 4.6%).

<Communication Media Components and Technical Ceramics Businesses>

As a result of the expansion of digital consumer electronics market as well as strong demand for PC’s and mobile phones, shipments of MPU packages and communication media device packages increased significantly. Sales of cutting tools increased as well, mainly for the uses of metal processing in the automotive components and precision machinery industries. In the area of fine ceramics, orders received for capital investment related uses increased in line with the economic recovery, and sales for medical uses resulted strong as well. As a result, Communication Media Components and Technical Ceramics Businesses posted net sales of 44,737 million yen, up 23.1% over the corresponding period of the previous year. Regarding profitability, an improvement of capacity utilization due to strong demand for ceramic IC packages and an improvement of process yield for organic IC packages supported favorable outcome, resulting operating income of 734 million yen.

<Other businesses>

Net sales in other businesses totaled 1,286 million yen, up 4.4% over the corresponding period of the previous year, while operating income was 0 million yen (down 71.4%).

Geographic segment

In Japan, net sales were 105,277 million yen, up 9.6% over the corresponding period of the previous year, and operating income was 10,858 million yen (up 59.8%). The detail of each business is as following:

In the Automotive Components Business, shipment quantity increased. However net sales decreased slightly due to the weak U.S. dollar. The Communication Media Components Business took an upturn toward strong recovery.

 

In North America, net sales were 37,440 million yen, up 4.0% over the corresponding period of the previous year, and operating income was 1,059 million yen (up 0.8%). The detail of each business is as following:

In the Automotive Components Business, shipment quantity declined slightly due to the slump at major U.S. automakers. The Communication Media Components Business improved due to an increase in shipment quantity of IC packages for MPU.

 

In Europe, net sales were 24,774 million yen, up 8.8% over the corresponding period of the previous year, and operating income was 1,200 million yen (up 3.4%). This result was due to solid performance in each business.

 

In other regions, net sales were 10,890 million yen, up 28.6% over the corresponding period of the previous year, and operating income was 856 million yen (up 3.2%). This result was due to strong performance in Latin America and Oceania, partially offset by some initial cost of NGK Spark Plug (Shanghai) Co., Ltd.

 

Outlook for Fiscal Year Ending March 31,2005

Regarding the fiscal year ending March 31,2005, while domestic automobile production is expected to continue to grow firmly, slowdown of the digital home electronics, mobile phone, and PC markets, all of which supported favorable semiconductor production, and influence in manufacturing and logistic cost increases due to a steep rise of raw material prices particularly crude oil, remain as uncertainty. In addition, the exchange rate that is shifting to weaker U.S. dollar does not allow optimism, as the NGK Spark Plug Group has a large portion of export sales.

Under these circumstances, we forecast consolidated net sales of 240,000 million yen, up 4.9% over the corresponding period of the previous year, ordinary income of 26,500 million yen (up 38.3%), net income of 16,000 million yen (up 43.9%). These forecasts assume exchange rates of 105 yen=US$1, and 130 yen=1 euro for the second half of fiscal year ending March 31,2005.

Dividends

In light of the results in the interim period, NGK Spark Plug has decided to pay the interim cash dividends of 6 yen per share, adding a special dividend of 0.5 yen per share to the ordinary dividend of 5.5 yen, and projects that year-end cash dividends will also be 6 yen per share, increased by 0.5 yen from the previous announcement. Accordingly, total cash dividends applicable to the fiscal year ending March 31,2005 will be 12 yen per share (ordinary dividend of 11 yen, plus special dividend of 1 yen per share).

 

Disclaimer regarding Forward-Looking Statements.

This document contains forward-looking statements. These statements are based on internal projections and estimates and should not be interpreted as representation that quantitative or qualitative objectives therein will be fulfilled.

 


Financial position

Cash and cash equivalents decreased 12,522 million yen (down 26.0%) compared with the previous fiscal year-end, to 35,699 million yen at September 30,2004. This is mainly due to an increase of net cash used for investing activities such as placements on fixed-term deposit and purchases of securities, which exceeded increases of net cash provided from operating activities that generated a net income increase and from financing activities in which we raised funds by issuing the Euro-Yen convertible bonds.

 

Cash flow from operating activities

Net cash provided by operating activities increased 7,080 million yen compared with the corresponding period of the previous year (up 62.5%) to 18,400 million yen primarily due to an increase of net interim income amounted to 14,953 million yen and to a decrease in payment of income tax of 1,320 million yen.

 

Cash flow from investing activities

Net cash used in investing activities increased 23,272 million yen (up 139.7%) to 39,930 million yen primarily due to an increase in placements on fixed-term deposit of 16,929 million yen and purchases of investment securities of 3,405 million yen.

 

Cash flow from financial activities

Net cash provided by financial activities amounted to 9,110 million yen. This is mainly due to an increase in proceeds of 17,000 million yen from the issuance of the Euro-Yen convertible bond partially offset by a decrease in net proceeds from short- term borrowings of 4,691 million yen.

 

Supplemental information for cash flows

 

March

31, 2003

 

September 30, 2003

 

March

31, 2004

 

September 30, 2004

Equity Ratio:

63.4%

 

64.4%

 

69.1%

 

66.6%

Equity ratio based on market price ratio:

60.4%

 

68.8%

 

72.5%

 

79.7%

Repayment period:

1.6year

 

-

 

1.4year

 

-

Interest coverage ratio:

29.8times

 

22.5times

 

23.7times

 

62.6times

 

Notes: 1. Equity ratio: shareholders’ equity / total assets

Equity market price ratio: issued common stock stated at market price / total assets

Repayment period: interest bearing debt / cash flows from operating activities

Interest coverage ratio: (cash flows from operating activities + interest paid) / interest paid.

2. Each ratio is calculated based on the figures in the consolidated financial statements.

3. Market price is calculated based on closing price at the end of period multiplied by the number of shares outstanding at the end of period, excluding treasury stock.

4. Cash flows provided by operating activities are the amount of operating cash flows in the consolidated statements of cash flows. Interest-bearing debt includes short-term borrowings, current portion of long-term debt, and long-term debt in the consolidated balance sheets. Additionally, interest paid is the amount of interest paid in the consolidated statements of cash flows.


4. Consolidated Financial Statements

Consolidated Balance Sheet

 

(Yen in millions)

 

September 30

 

March 31

 

2004

 

2003

 

2004

Assets

 

 

 

 

 

 

 

 

Current assets:

 

 

 

 

 

 

 

 

Cash and Time deposit

63,024

 

 

54,168

 

 

47,579

 

Notes and accounts receivable, trade

43,210

 

 

43,173

 

 

41,054

 

Securities

12,563

 

 

10,271

 

 

11,670

 

Inventories

41,317

 

 

43,710

 

 

42,223

 

Deferred tax assets

7,125

 

 

7,726

 

 

7,035

 

Other current assets

6,726

 

 

6,255

 

 

6,033

 

Allowance for doubtful accounts

(281)

 

 

(440)

 

 

(290)

 

Total current assets

173,685

54.4%

 

164,866

52.7%

 

155,306

52.1%

 

 

 

 

 

 

 

 

 

Fixed assets:

 

 

 

 

 

 

 

 

Tangible assets:

 

 

 

 

 

 

 

 

Building and structures

37,274

 

 

40,114

 

 

38,464

 

Machinery and equipment

31,935

 

 

34,783

 

 

32,890

 

Other tangible assets

19,712

 

 

19,042

 

 

19,320

 

Total tangible assets

88,921

27.9%

 

93,939

30.1%

 

90,674

30.4%

 

 

 

 

 

 

 

 

 

Intangible assets:

 

 

 

 

 

 

 

 

Software

146

 

 

125

 

 

154

 

Consolidated goodwill

-

 

 

20

 

 

3

 

Total intangible assets

146

0.0%

 

146

0.0%

 

157

0.1%

 

 

 

 

 

 

 

 

 

Investment and other assets:

 

 

 

 

 

 

 

 

Investments securities

53,605

 

 

49,633

 

 

49,044

 

Other assets

2,902

 

 

4,149

 

 

2,923

 

Allowance for doubtful accounts

(81)

 

 

(129)

 

 

(112)

 

Total investment and other assets

56,426

17.7%

 

53,653

17.2%

 

51,855

17.4%

 

 

 

 

 

 

 

 

 

Total fixed assets

145,494

45.6%

 

147,739

47.3%

 

142,688

47.9%

 

 

 

 

 

 

 

 

 

Total assets

319,180

100.0%

 

312,606

100.0%

 

297,994

100.0%

 

 

 

 

 

 

 

 

 

 


 




(Yen in millions)

 

September 30

 

March 31

 

2004

 

2003

 

2004

Liabilities

 

 

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

 

 

Accounts payable, trade

18,944

 

 

20,384

 

 

17,183

 

Short-term borrowing

8,329

 

 

11,997

 

 

14,458

 

Bonds due within one year

10,000

 

 

-

 

 

10,000

 

Convertible bonds due within one year

-

 

 

19,930

 

 

-

 

Income taxes payable

6,139

 

 

4,402

 

 

3,432

 

Other Current liabilities

17,485

 

 

16,484

 

 

17,842

 

Total current liabilities

60,898

19.1%

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