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STATS ChipPAC Reports Second Quarter 2008 Results

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Market Wire, July 29, 2008 Tuesday 2:30 AM GMT



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STATS ChipPAC Ltd. ("STATS ChipPAC" or the "Company") (SGX-ST: STATSChP) (SES: S24), a leading semiconductor test and advanced packaging service provider, today announced results for the second quarter 2008.

Tan Lay Koon, President and Chief Executive Officer of STATS ChipPAC, said, "Revenue for the second quarter of 2008 of $434.1 million increased by 17.3% over the second quarter of 2007 and by 1.6% over prior quarter. Our second quarter revenue reflected stable business across most markets despite the cautious outlook of our customers as a result of the global macroeconomic uncertainty."

Net income for the second quarter of 2008 increased by 197.7% to $22.1 million or $0.01 per diluted ordinary share, compared to net income of $7.4 million or $0.00 per diluted ordinary share in the second quarter of 2007.

John Lau, Chief Financial Officer of STATS ChipPAC, said, "We continue to be disciplined in capital spending in the second quarter of 2008, investing approximately 14.8% of revenue compared to 15.0% in the second quarter of 2007 and 12.9% of revenue in the prior quarter. Due to the higher material and fuel cost, and Asian currencies appreciation, gross margin for the second quarter of 2008 was 17.2% compared to 18.1% in the second quarter of 2007, and 17.4% in the prior quarter. Our operating margin for the second quarter of 2008 increased to 8.1% of revenue compared to 6.3% in the second quarter of 2007, and 7.5% in the prior quarter.

Our debt balance decreased significantly in the second quarter of 2008 due to Singapore Technologies Semiconductors Pte Ltd's conversion of its outstanding $134.5 million principal amount of our 2.5% convertible subordinated notes due 2008 into 145.1 million ordinary shares of the Company."

Forward-looking Statements

Certain statements in this release, including statements regarding expected future financial results and industry growth, are forward-looking statements that involve a number of risks and uncertainties that could cause actual events or results to differ materially from those described in this release. Factors that could cause actual results to differ include, but are not limited to, general business and economic conditions and the state of the semiconductor industry; level of competition; demand for end-use applications products such as communications equipment and personal computers; decisions by customers to discontinue outsourcing of test and packaging services; our reliance on a small group of principal customers; our continued success in technological innovations; pricing pressures, including declines in average selling prices; the consummation of our tender offer and consent solicitation in respect of our senior notes; our proposed capital reduction and cash distribution; availability of financing; prevailing market conditions; our ability to meet the applicable requirements for the termination of registration under the U.S. Securities Exchange Act of 1934, as amended; our ability to meet specific conditions imposed for the continued listing or delisting of our ordinary shares on the Singapore Exchange Securities Trading Limited ("SGX-ST"); our substantial level of indebtedness; potential impairment charges; delays in acquiring or installing new equipment; adverse tax and other financial consequences if the South Korean taxing authorities do not agree with our interpretation of the applicable tax laws; our ability to develop and protect our intellectual property; rescheduling or canceling of customer orders; changes in our product mix; intellectual property rights disputes and litigation; our capacity utilization; limitations imposed by our financing arrangements which may limit our ability to maintain and grow our business; changes in customer order patterns; shortages in supply of key components; disruption of our operations; loss of key management or other personnel; defects or malfunctions in our testing equipment or packages; changes in environmental laws and regulations; exchange rate fluctuations; regulatory approvals for further investments in our subsidiaries; majority ownership by Temasek Holdings (Private) Limited ("Temasek") that may result in conflicting interests with Temasek and our affiliates; unsuccessful acquisitions and investments in other companies and businesses; labor union problems in South Korea; uncertainties of conducting business in China and other countries in Asia; natural calamities and disasters, including outbreaks of epidemics and communicable diseases; and other risks described from time to time in the Company's SEC filings, including its annual report on Form 20-F dated March 7, 2008. We do not intend, and do not assume any obligation to update any forward-looking statements to reflect subsequent events or circumstances.

Since the beginning of fiscal 2005, we have employed quarterly and fiscal year reporting periods. Our 52-53 week fiscal year ends on the Sunday nearest and prior to December 31. Our fiscal quarters end on a Sunday and are generally thirteen weeks in length. Our second quarter of 2008 ended on June 29, 2008, while our second quarter of 2007 ended on July 1, 2007. References to "US GAAP" are to Generally Accepted Accounting Principles as practiced in the United States of America and references to "$" are to the lawful currency of the United States of America.

About STATS ChipPAC Ltd.

STATS ChipPAC Ltd. is a leading service provider of semiconductor packaging design, assembly, test and distribution solutions in diverse end market applications including communications, digital consumer and computing. With global headquarters in Singapore, STATS ChipPAC has design, research and development, manufacturing or customer support offices in 10 different countries. STATS ChipPAC is listed on the SGX-ST. Further information is available at www.statschippac.com. Information contained in this website does not constitute a part of this release.

                             STATS ChipPAC Ltd.
               Condensed Consolidated Statements of Operations
       (In thousands of U.S. Dollars, except share and per share data)
                                 (Unaudited)
                                  Three Months Ended     Six Months Ended
                                 --------------------  --------------------
                                  July 1,   June 29,    July 1,   June 29,
                                   2007       2008       2007       2008
                                 ---------  ---------  ---------  ---------
 Net revenues                    $ 370,183  $ 434,142  $ 760,653  $ 861,384
 Cost of revenues                 (303,236)  (359,452)  (616,147)  (712,156)
                                 ---------  ---------  ---------  ---------
 Gross profit                       66,947     74,690    144,506    149,228
 Operating expenses:
   Selling, general and
    administrative                  28,036     28,616     56,035     60,082
   Research and development          8,985      9,279     17,170     19,284
   Accelerated share-based
    compensation                         -      1,562          -      1,562
   Tender offer expenses             4,114          -     10,922          -
   Held for sale asset
    impairment                       1,725          -      1,725          -
   Restructuring charges               990          -        990        900
                                 ---------  ---------  ---------  ---------
     Total operating expenses       43,850     39,457     86,842     81,828
                                 ---------  ---------  ---------  ---------
 Operating income                   23,097     35,233     57,664     67,400
 Other income (expenses), net       (8,503)    (4,818)   (17,222)   (10,125)
                                 ---------  ---------  ---------  ---------
 Income before income taxes         14,594     30,415     40,442     57,275
 Income tax expense                 (5,782)    (7,009)   (13,433)   (14,629)
                                 ---------  ---------  ---------  ---------
 Income before minority interest     8,812     23,406     27,009     42,646
 Minority interest                  (1,383)    (1,290)    (2,533)    (2,677)
                                 ---------  ---------  ---------  ---------
 Net income                      $   7,429  $  22,116  $  24,476  $  39,969
                                 =========  =========  =========  =========
 Net income per ordinary share:
   Basic                         $    0.00  $    0.01  $    0.01  $    0.02
   Diluted                       $    0.00  $    0.01  $    0.01  $    0.02
 Ordinary shares (in thousands)
  used in per ordinary share
  calculation:
   Basic                         2,031,435  2,118,538  2,020,633  2,085,687
   Diluted                       2,186,078  2,120,798  2,180,555  2,089,239
 Key Ratios and Information:
 Gross Margin                         18.1%      17.2%      19.0%      17.3%
 Operating Expenses as a % of
  Revenue                             11.8%       9.1%      11.4%       9.5%
 Operating Margin                      6.3%       8.1%       7.6%       7.8%
 Depreciation & Amortization,
  including Amortization of
  Debt Issuance Costs            $  62,687  $  72,562  $ 124,084  $ 144,825
 Capital Expenditures            $  55,373  $  64,101  $ 112,159  $ 119,317
 Share-based compensation
  expense included under SFAS
  123(R) were as follows:
   Cost of revenues              $   1,069  $     124  $   2,557  $     710
   Selling, general and
    administrative                     722        179      1,740        694
   Research and development            196         34        572        173
   Accelerated share-based
    compensation                         -      1,562          -      1,562
                                 ---------  ---------  ---------  ---------
                                 $   1,987  $   1,899  $   4,869  $   3,139
                                 =========  =========  =========  =========
                             STATS ChipPAC Ltd.
                   Condensed Consolidated Balance Sheets
                       (In thousands of U.S. Dollars)
                                                      December
                                                         30,      June 29,
                                                        2007        2008
                                                     ----------- -----------
                                                                 (Unaudited)
 ASSETS
 Current assets:
   Cash, cash equivalents and marketable securities  $   242,691 $   272,881
   Accounts receivable, net                              271,360     285,777
   Inventories                                            83,312      85,547
   Other current assets                                   38,489      40,991
                                                     ----------- -----------
     Total current assets                                635,852     685,196
   Marketable securities                                  15,296      15,437
   Property, plant and equipment, net                  1,276,490   1,263,302
   Investment in equity investee                          10,350      10,338
   Goodwill and intangible assets                        588,712     592,202
   Other non-current assets *                             70,254      62,819
                                                     ----------- -----------
     Total assets                                    $ 2,596,954 $ 2,629,294
                                                     ----------- -----------
 LIABILITIES AND SHAREHOLDERS' EQUITY
 Current liabilities:
   Accounts and other payables                       $   235,044 $   237,600
   Other current liabilities                             128,417     156,662
   Short-term debts                                      240,781      92,693
                                                     ----------- -----------
     Total current liabilities                           604,242     486,955
 Long-term debts                                         423,853     413,409
 Other non-current liabilities                           125,093      95,079
                                                     ----------- -----------
     Total liabilities                                 1,153,188     995,443
                                                     ----------- -----------
 Minority interest                                        59,797      62,103
                                                     ----------- -----------
 Shareholders' equity                                  1,383,969   1,571,748
                                                     ----------- -----------
     Total liabilities and shareholders' equity      $ 2,596,954 $ 2,629,294
                                                     ----------- -----------
   * Includes $1.3million and $1.6million of non-current restricted cash as
     of June29,2008 and December 30, 2007, respectively.
                             STATS ChipPAC Ltd.
                       Other Supplemental Information
                                 (Unaudited)
                                            2Q 2007    1Q 2008    2Q 2008
 Net Revenues by Product Line
 Packaging - laminate                           56.0%      55.0%      57.0%
 Packaging - leaded                             18.6%      18.7%      17.9%
 Test and other services                        25.4%      26.3%      25.1%
                                           ---------  ---------  ---------
                                               100.0%     100.0%     100.0%
                                           =========  =========  =========
 Net Revenues by End User Market
 Communications                                 50.0%      53.7%      52.6%
 Personal Computers                             14.8%      16.0%      14.3%
 Consumer, Multi-applications and Others        35.2%      30.3%      33.1%
                                           ---------  ---------  ---------
                                               100.0%     100.0%     100.0%
                                           =========  =========  =========
 Net Revenues by Region
 United States of America                       71.6%      75.4%      73.1%
 Europe                                          3.5%       3.4%       4.2%
 Asia                                           24.9%      21.2%      22.7%
                                           ---------  ---------  ---------
                                               100.0%     100.0%     100.0%
                                           =========  =========  =========
 Number of Testers                               912      1,041      1,020
 Number of Wirebonders                         3,759      4,679      4,715
 Overall Equipment Utilization Rate               74%        69%        67%

 Investor Relations Contact:
 Tham Kah Locke
 Vice President of Corporate Finance
 Tel: (65) 6824 7788
 Fax: (65) 6720 7826
 email: Email Contact
 Media Contact:
 Lisa Lavin
 Deputy Director of Corporate Communications
 Tel: (208) 939 3104
 Fax: (208) 939 4817
 email: Email Contact

SOURCE: STATS ChipPAC

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