for the year ended 31 December 2012 (Currency - Singapore dollars) for the year ended 31 December 2012 (Currency - Singapore dollars)
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- Walter Cameron
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1 Consolidated Income Statement Consolidated Statement of Comprehensive Income Note Note Revenue 4 6,379,866 5,990,878 Cost of sales (4,923,568) (4,685,920) Gross profit 1,456,298 1,304,958 Distribution and selling expenses (202,745) (168,315) Administrative expenses (475,262) (423,018) Other operating expenses (120,392) (105,953) Profit from operations 5 657, ,672 Other income, net 8 43,242 32,312 Finance income 48,387 45,070 Finance costs (67,074) (64,446) Finance costs, net 9 (18,687) (19,376) Share of results of associates and jointly controlled entities 40,605 34,617 Profit before taxation 723, ,225 Taxation 10 (138,438) (114,564) Profit for the year 584, ,661 Profit for the year 584, ,661 Other comprehensive income Net fair value changes on available-for-sale financial assets 38 9,427 (11,434) Net fair value changes on effective portion of cash flow hedges 11,518 (8,386) Foreign currency translation differences (46,673) 21,476 Share of foreign currency translation differences of associates and jointly controlled entities 38 (8,680) 4,310 Reclassification adjustment of foreign currency translation reserve to profit or loss arising from disposal of foreign entities ,817 Other comprehensive (loss)/income for the year, net of tax (34,324) 8,783, net of tax 550, ,444 Total comprehensive income attributable to: Shareholders 542, ,744 Non-controlling interests 7,420 14, , ,444 Attributable to: Shareholders 576, ,544 Non-controlling interests 8,443 13, , ,661 Earnings per share (cents) 11 Basic Diluted Making an impact Singapore Technologies Engineering Ltd Annual Report
2 Balance Sheets as at 31 December 2012 Balance Sheets as at 31 December 2012 Company Note Company Note ASSETS Non-current assets Property, plant and equipment 12 1,202,366 1,356,750 1,310 1,716 Subsidiaries , ,617 Associates and jointly controlled entities , ,894 17,657 17,657 Investments ,996 11,611 Intangible assets , ,238 Investment property 17 10,239 1,509 Long-term receivables, non-current 18 24,057 38,255 Amounts due from related parties, non-current 23 7,232 7, , ,446 Finance lease receivables, non-current 19 10,379 14,482 Derivative financial instruments, non-current 45 28,173 12, Deferred tax assets , , ,596,439 2,440,269 1,122, ,436 Current assets Inventories and work-in-progress 21 1,921,959 1,593,670 Trade receivables 22 1,158,582 1,187,503 Amounts due from related parties, current 23 23,928 37, , ,600 Advances and other receivables , ,070 3,956 4,653 Long-term receivables, current 18 12,234 12, Finance lease receivables, current 19 23,775 26,163 Short-term investments 25 25, ,799 Bank balances and other liquid funds 26 1,712,191 1,366, , ,859 Assets classified as held for sale 27 26,539 5,435,123 4,966, , ,131 Non-current liabilities Advance payments from customers, non-current 917, ,004 Deferred income 32 31,448 26,695 Deferred tax liabilities 33 84,629 84, Lease obligations, non-current ,245 Long-term bank loans, non-current , ,774 Bonds , ,562 Other loans, non-current Other long-term payables, non-current 34 2,000 2,500 Derivative financial instruments, non-current 45 21,373 23,094 Amounts due to related parties, non-current 29 2, , ,321 2,128,626 2,052, , ,076 Total liabilities 6,018,980 5,531, , ,783 Net assets 2,012,582 1,876,108 1,400,011 1,332,784 Share capital and reserves Share capital , , , ,411 Capital reserves , ,323 Other reserves 38 (136,121) (106,552) 75,780 72,496 Retained earnings 39 1,132,644 1,033, , ,877 Equity attributable to owners 1,894,687 1,766,195 1,400,011 1,332,784 Non-controlling interests 117, ,913 2,012,582 1,876,108 1,400,011 1,332,784 Total equity and liabilities 8,031,562 7,407,183 1,989,815 1,887,567 Total assets 8,031,562 7,407,183 1,989,815 1,887,567 EQUITY AND LIABILITIES Current liabilities Advance payments from customers, current 800, ,061 Trade payables and accruals 28 1,694,415 1,690,522 45,191 36,136 Amounts due to related parties, current 29 19,953 29,340 44, ,076 Provisions , ,747 Progress billings in excess of work-in-progress , ,163 Provision for taxation 179, ,241 4,134 3,954 Short-term bank loans 31 89, ,084 17,541 Lease obligations, current ,934 Long-term bank loans, current , Other loans, current 31 1, ,890,354 3,478,891 94, ,707 Net current assets 1,544,769 1,488, , , Making an impact Singapore Technologies Engineering Ltd Annual Report
3 Statements of Changes in Equity Statements of Changes in Equity Note Share Capital Other Retained Non-controlling Total capital reserves reserves earnings Total interests equity $ 000 Note Share Capital Other Retained Non-controlling Total capital reserves reserves earnings Total interests equity $ 000 The At , ,323 (123,180) 950,802 1,621, ,299 1,726,834 Profit for the year 527, ,544 13, ,661 Other comprehensive income Net fair value changes on available-for-sale financial assets 38 (11,434) (11,434) (11,434) Net fair value changes on effective portion of cash flow hedges 38 (7,177) (7,177) (1,209) (8,386) Foreign currency translation differences 38 18,684 18,684 2,792 21,476 Share of foreign currency translation differences of associates and jointly controlled entities 38 4,310 4,310 4,310 Reclassification adjustment of foreign currency translation reserve to profit or loss arising from disposal of foreign entities 38 2,817 2,817 2,817 Other comprehensive income for the year, net of tax 7,200 7,200 1,583 8,783, net of tax 7, , ,744 14, ,444 Issue of shares 45,821 (10,656) 35,165 35,165 Capital contribution by non-controlling interests Cost of share-based payment 16,475 16, ,566 Dividends paid 40 (444,176) (444,176) (444,176) Dividends paid to non-controlling interests (6,077) (6,077) Total contributions by and distributions to owners of the Company 45,821 5,819 (444,176) (392,536) (5,137) (397,673) Changes in ownership interests in subsidiaries Acquisition of non-controlling interests in subsidiaries representing total changes in ownership interests in subsidiaries that do not result in a loss of control 2,429 2,429 (4,691) (2,262) Disposal of a subsidiary (258) (235) Total transactions with owners 45,821 8,271 (444,176) (390,084) (10,086) (400,170) Transfer from retained earnings to statutory reserve 1,157 (1,157) At , ,323 (106,552) 1,033,013 1,766, ,913 1,876,108 The At , ,323 (106,552) 1,033,013 1,766, ,913 1,876,108 Profit for the year 576, ,178 8, ,621 Other comprehensive income Net fair value changes on available-for-sale financial assets 38 9,427 9,427 9,427 Net fair value changes on effective portion of cash flow hedges 38 9,842 9,842 1,676 11,518 Foreign currency translation differences 38 (43,974) (43,974) (2,699) (46,673) Share of foreign currency translation differences of associates and jointly controlled entities 38 (8,680) (8,680) (8,680) Reclassification adjustment of foreign currency translation reserve to profit or loss arising from disposal of foreign entities Other comprehensive income for the year, net of tax (33,301) (33,301) (1,023) (34,324), net of tax (33,301) 576, ,877 7, ,297 Issue of shares 58,430 (16,045) 42,385 42,385 Capital contribution by non-controlling interests 3,259 3,259 Cost of share-based payment 19,212 19, ,329 Reduction of share capital of a subsidiary (1,960) (1,960) Dividends paid 40 (475,809) (475,809) (475,809) Dividends paid to non-controlling interests (14,061) (14,061) Total contributions by and distributions to owners of the Company 58,430 3,167 (475,809) (414,212) (12,645) (426,857) Changes in ownership interests in subsidiaries Acquisition of non-controlling interests in subsidiaries representing total changes in ownership interests in subsidiaries that do not result in a loss of control (173) (173) (1,362) (1,535) Acquisition of subsidiaries with non-controlling interests 14,569 14,569 Total transactions with owners 58,430 2,994 (475,809) (414,385) 562 (413,823) Transfer from retained earnings to statutory reserve 738 (738) At , ,323 (136,121) 1,132,644 1,894, ,895 2,012, Making an impact Singapore Technologies Engineering Ltd Annual Report
4 Statements of Changes in Equity Consolidated Statement of Cash Flows Note Share capital Share-based payment reserve Retained earnings Total The Company At ,590 66, ,984 1,232,160 Profit for the year 493, , , ,069 Issue of shares 45,821 (10,656) 35,165 Cost of share-based payment 16,566 16,566 Dividends paid 40 (444,176) (444,176) Total contributions by and distributions to owners 45,821 5,910 (444,176) (392,445) At ,411 72, ,877 1,332,784 At ,411 72, ,877 1,332,784 Profit for the year 481, , , ,322 Issue of shares 58,430 (16,045) 42,385 Cost of share-based payment 19,329 19,329 Dividends paid 40 (475,809) (475,809) Total contributions by and distributions to owners 58,430 3,284 (475,809) (414,095) At ,841 75, ,390 1,400,011 Cash flows from operating activities Profit before taxation including share of results of associates and jointly controlled entities 723, ,225 Adjustments: Share of results of associates and jointly controlled entities (40,605) (34,617) Depreciation charge 123, ,784 Property, plant and equipment written off 7,314 7,455 Gain on disposal of property, plant and equipment (11,980) (4,028) Gain on disposal of an investment property (2,494) Gain on disposal of investments (3,907) (5,618) Gain on disposal of subsidiaries (1,476) Gain on disposal of associates and jointly controlled entities (2,631) (441) Impairment losses on goodwill 12,351 3,240 Impairment losses on quoted and unquoted investments 2, Impairment losses on other intangible assets 802 6,964 Impairment losses on property, plant and equipment 251 Share-based payment expense 19,329 16,566 Changes in fair value of financial instruments and hedged items (563) (452) Changes in fair value of financial instruments held for trading (126) 45 Interest expenses 49,504 50,623 Interest income (26,146) (20,190) Dividends from investments (12) (221) Amortisation of other intangible assets 13,153 9,275 Operating profit before working capital changes 863, ,153 (Increase)/decrease in: Inventories and work-in-progress (117,442) (118,522) Progress billings in excess of work-in-progress 105,038 88,970 Trade receivables 34,567 (167,316) Advance payments to suppliers (59,903) 190,800 Other receivables, deposits and prepayments (49,119) (18,560) Holding company and related corporations balances 9, Associates (2,567) 79 Jointly controlled entities 81 4,996 Trade payables (131,357) 123,114 Advance payments from customers 366,461 (261,163) Other payables, accruals and provisions 72,160 (20,807) Loans to staff and third parties 13,798 (4,151) Deferred income 4,366 13,284 Foreign currency translation of foreign operations (5,509) 12,898 Cash generated from operations 1,102, ,448 Interest received 22,897 20,056 Income tax paid (85,052) (86,672) Net cash from operating activities 1,040, , Making an impact Singapore Technologies Engineering Ltd Annual Report
5 Consolidated Statement of Cash Flows Consolidated Statement of Cash Flows Note Acquisition of controlling interests in subsidiaries in 2012 During the year, the acquired the following companies: Cash flows from investing activities Proceeds from sale of property, plant and equipment 14,310 7,905 Proceeds from sale of an investment property 3,908 Proceeds from sale and maturity of investments 239,206 95,907 Proceeds from disposal of subsidiaries 149 (528) Proceeds from disposal of associates 1, Dividends from associates and jointly controlled entities 33,269 25,651 Dividends from investments Purchase of property, plant and equipment (238,390) (199,283) Purchase of investments (197,207) (297,326) Capital reduction in an associate 5,560 Investment in associates (735) (28,939) Investment in jointly controlled entities (2,996) (2,260) Acquisition of other intangible assets (2,935) (2,803) Acquisition of controlling interests in subsidiaries (28,457) (1,810) Reduction in cost of investment in a subsidiary 5,733 Net cash used in investing activities (172,686) (397,083) Cash flows from financing activities Capital contribution from non-controlling interests of subsidiaries 3, Loan from non-controlling shareholders Repayment of loan to non-controlling shareholders (1,731) Repayment of other loans (133) (230) Repayment of bank loans (97,440) (406,814) Repayment of lease obligations (3,471) (2,500) Proceeds from issue of shares 42,385 35,165 Proceeds from other loans 1,465 Proceeds from bank loans 93, ,121 Payment to non-controlling interest for reduction of share capital (1,960) Acquisition of non-controlling interests in subsidiaries (1,198) (2,262) Dividends paid to shareholders (475,809) (444,176) Dividends paid to non-controlling interests (14,061) (6,077) Interest paid (50,125) (49,975) Deposits pledged (3,778) (7,463) Net cash used in financing activities (508,572) (426,013) (i) (ii) (iii) On 1 April 2012, the acquired additional interest of 1% in a jointly controlled entity, SMART Systems Pte Ltd ( SMART ) for a cash consideration of $170,000. As a result of the additional interest acquired, the increased its equity interest in SMART from 50% to 51%. The was deemed to have acquired control of SMART and accounted for the additional investment as a step-up acquisition of a subsidiary. From the date of acquisition, SMART contributed revenue of $3.6 million and net profit of $1.5 million to the. If the acquisition had occurred on 1 January 2012, management estimates that the contributions to consolidated revenue and net profit would have been $4.1 million and $1.5 million respectively. In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on 1 January On 17 May 2012, the acquired 50.1% of EcoServices, LLC ( EcoServices ) for a cash consideration of $24,820,000. EcoServices specialises in the provision of engine wash services. From the date of acquisition, EcoServices contributed revenue of $17 million and net profit of $1.3 million to the. If the acquisition had occurred on 1 January 2012, management estimates that the contributions to consolidated revenue and net profit would have been $32 million and $2.3 million respectively. In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on 1 January The final allocation of the purchase price to the identifiable assets acquired, liabilities and contingent liabilities assumed in the business combination is currently being determined and has not been completed. In the meantime, a provisional goodwill of $15.2 million, resulting from the difference between the purchase consideration and the adjusted carrying amounts of the assets acquired and liabilities assumed, is reported under intangible assets. On 31 December 2012, the acquired 100% of Volant Aerospace, LLC ( Volant ) for a cash consideration of $22,094,000. Volant provides new and refurbished interior parts and support services, as well as aircraft interior configuration services. If the acquisition had occurred on 1 January 2012, management estimates that the contributions to consolidated revenue and net profit would have been $27 million and $2 million respectively. In determining these amounts, management has assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on 1 January The final allocation of the purchase price to the identifiable assets acquired, liabilities and contingent liabilities assumed in the business combination is currently being determined and has not been completed. In the meantime, a provisional goodwill of $7.4 million, resulting from the difference between the purchase consideration and the adjusted carrying amounts of the assets acquired and liabilities assumed, is reported under intangible assets. Net increase/(decrease) in cash and cash equivalents 359,563 (237,264) Cash and cash equivalents at beginning of the year 1,358,989 1,591,727 Exchange difference on cash and cash equivalents at beginning of the year (17,602) 4,526 Cash and cash equivalents at end of the year 26 1,700,950 1,358, Making an impact Singapore Technologies Engineering Ltd Annual Report
6 Consolidated Statement of Cash Flows Consolidated Statement of Cash Flows Acquisition of controlling interests in subsidiaries in 2012 (continued) The acquisitions had the following effect on the s assets and liabilities on acquisition dates: Carrying Recognised on amount before acquisition acquisition Property, plant and equipment 12,052 12,052 Intangible assets 19,250 Inventories and work-in-progress 16,629 16,629 Advances and other receivables 70,954 70,954 Cash and cash equivalents 18,627 18, , ,262 Trade payables and accruals (91,930) (91,930) Deferred income (387) (387) Deferred tax liabilities (1,149) (93,466) (92,317) Net identifiable assets 44,046 25,945 Less: Interest held by the (2,329) Non-controlling interests (14,569) 23,616 Net identifiable assets, after non-controlling interests 29,477 Goodwill arising on consolidation 22,673 Total purchase consideration 52,150 Cash outflow on acquisitions in 2012: Cost of acquisitions (47,084) Net cash acquired with the subsidiaries 18,627 Net cash outflow on acquisition (28,457) The incurred acquisition-related cost at $3.3 million related to external legal fees and due diligence costs. The legal fees and due diligence costs have been included in administrative expenses in the s income statement. The goodwill is attributable mainly to the synergies expected to be achieved from integrating the new capabilities of the acquired entities into the s existing business. Acquisition of controlling interests in subsidiaries in 2011 In prior year, the acquired 100% of the equity interests of DRB Aviation Consultants, Inc. for a consideration of $1,835,000. Following the completion of the final purchase price allocation during the financial year, the made adjustments to the provisional fair value originally recorded in the prior year. The effect of the adjustments made during the 12-month period from acquisition date (the Window Period ) is set out below: Fair values recognised on acquisition (provisional) 2011 Adjustments during Window Period 2012 Fair values recognised on acquisition (final) 2012 $ 000 Property, plant and equipment 6 6 Intangible assets 896 (702) 194 Inventories and work-in-progress Advances and other receivables 693 (152) 541 Cash and cash equivalents ,646 (854) 792 Trade payables and accruals (596) (5) (601) Net identifiable assets/(liabilities) 1,050 (859) 191 Goodwill arising on consolidation ,684 Total purchase consideration 1, ,875 Cash outflow on acquisition Cost of acquisition (1,835) (40) (1,875) Net cash acquired with the subsidiary Net cash outflow on acquisition (1,810) (40) (1,850) Purchase price adjustments, which are non-cash in nature, made during the Window Period have not been applied retrospectively as these adjustments, which relate mainly to balance sheet effects and certain consequential income statement effects, are immaterial to the. 116 Making an impact Singapore Technologies Engineering Ltd Annual Report
Consolidated balance sheet
83 Consolidated balance sheet December 31 Non-current assets Goodwill 14 675.1 978.4 Other intangible assets 14 317.4 303.8 Property, plant, and equipment 15 530.7 492.0 Investment in associates 16 2.5
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