Earnings Release Q1 2012 S Samsung Electronics El t i April 2012 Disclaimer The financial information in this document are consolidated earnings results based on K-IFRS. This document is provided for the convenience of investors only, before our external audit on Q1 2012 financial results of our headquarters is completed. The audit outcomes may cause some parts of this document to change. This document contains "forward-looking statements" - that is, statements related to future, not past, events. In this context, "forward-looking statements" often address our expected future business and financial performance, and often contain words such as "expects”, p , "anticipates”, p , "intends”,, "plans”, p , "believes”,, "seeks” or "will ". “Forward-looking statements" by their nature address matters that are, to different degrees, uncertain. For us, particular uncertainties which could adversely or positively affect our future results include: · The behavior of financial markets including fluctuations in exchange rates, rates interest rates and commodity prices · Strategic actions including dispositions and acquisitions · Unanticipated dramatic developments in our major businesses including CE (Consumer Electronics), IM (IT & Mobile communications), Semiconductor, DP (Display Panel) · Numerous other matters at the national and international levels which could affect our future results These uncertainties may cause our actual results to be materially different from those expressed in this document. Segment Sales & Operating Profit Sales (Unit: Trillion Won) Total DMC CE - VD IM - Mobile DS Semiconductor - Memory DP - LCD Others 1Q ’12 Y-on-Y 1Q ‘11 4Q ’11 45.27 22%↑ 36.99 47.30 34.25 40%↑ 24.50 35.23 10.67 2%↑ 10.47 14.00 7.71 0.3%↑ 7.68 10.88 23.22 70%↑ 13.69 20.78 18.90 86%↑ 10.14 17.18 16.33 5%↑ 15.55 17.61 7.98 13%↓ 9.18 9.17 4 89 4.89 17%↓ 5 87 5.87 5 45 5.45 8.54 31%↑ 6.51 8.55 17%↑ 5.27 6.25 6.18 △5.31 - △3.06 △5.54 1Q ’12 Y-on-Y 1Q ‘11 4Q ’11 5.85 98%↑ 2.95 5.30 4 77 4.77 209%↑ 1 54 1.54 3 20 3.20 CE 0.53 550%↑ 0.08 0.66 IM 4.27 193%↑ 1.46 2.54 1.06 25%↓ 1.42 2.06 Semiconductor 0 76 0.76 54%↓ 1 64 1.64 2 31 2.31 DP 0.28 - △0.23 △0.22 0.02 - △0.01 0.04 ※ Sales includes intersegment sales Operating Profit (Unit: Trillion Won) Total DMC DS Others Note) DMC (Digital Media & Communications), CE (Consumer Electronics), IM (IT & Mobile communications), DS (Device Solutions), DP (Display Panel) 1 Income Statement 1Q ’12 % of sales Y-on-Y 1Q ’11 % of sales 4Q ’11 % of sales 45.27 100% 22%↑ 36.99 100% 47.30 100% 30.14 66.6% 16%↑ 26.05 70.4% 31.51 66.6% 15.13 33.4% 38%↑ 10.93 29.6% 15.79 33.4% R&D expenses 2.73 6.0% 16%↑ 2.34 6.3% 2.74 5.8% SG&A expenses 6.77 14.9% 17%↑ 5.79 15.7% 8.46 17.9% Other operating profits/losses 0.21 0.5% 40%↑ 0.15 0.4% 0.70 1.5% 5.85 12.9% 98%↑ 2.95 8.0% 5.30 11.2% Equity method gains/losses 0.37 0.8% 2%↓ 0.38 1.0% 0.32 0.7% Finance incomes/expenses 0.13 0.3% 108%↑ 0.06 0.2% △0.14 △0.3% 6.35 14.0% 87%↑ 3.39 9.2% 5.47 11.6% 1 30 1.30 2 9% 2.9% 116%↑ 0 60 0.60 1 6% 1.6% 1 47 1.47 3 1% 3.1% 5.05 11.2% 81%↑ 2.78 7.5% 4.00 8.5% (Unit: Trillion Won) Sales Cost of Sales Gross Profit Operating Profit Profit Before Income Tax Income tax Net profit Key Profitability Indicators 1Q ’12 1Q ’11 4Q ’11 19% 12% 17% Profitability (Net income/Sales) 0.11 0.08 0.08 Asset turnover (Sales/Asset) 1.15 1.09 1.31 Leverage (Asset/Equity) 1.52 1.50 1.52 21% 16% 19% ROE EBITDA Margin 21% 19% 16% 19% 17% 12% 1Q ’11 ROE 4Q ’11 EBITDA Margin 1Q ’12 2 Cash Flow Statement 1Q ’12 12 4Q ’11 11 26.88 21.75 8.43 7.32 Net profit 5.05 4.00 Depreciation 3.49 3.49 △0.11 △0.17 △8.02 △4.74 △7.69 △5.93 Cash flow from Finance △1.99 2.85 Increase in Debts △0.74 2.81 Net increase in cash △1.49 5.13 Cash h (End d off period) i d* 25.39 26.88 ((Unit: Trillion Won)) Cash (Beginning of period)* Cash flow from Operation Others Cash flow from Investment g assets Increase in tangible * Cash = Cash + Cash equivalents + Short-term financial instruments + Short-term available-for-sale securities Cash Balance Cash 22.34 10.79 ’11 1Q Net Cash 19.07 26.88 25.39 12.23 11.52 ’11 4Q ’12 1Q 21.75 8 10 8.10 9.60 ’11 2Q ’11 3Q 3 Statement of Financial Position (Unit: Trillion Won) 1Q ’12 4Q ’11 1Q ’11 Current assets 71.29 71.50 60.96 Cash* 25.39 26.88 22.34 Trade accounts and notes receivable 21.90 21.88 17.74 Inventories 16.36 15.72 14.18 Non-current assets 88.86 84.13 75.58 Investments 13.49 12.82 12.18 PP&E 66.00 62.04 55.18 160.16 155.63 136.53 13.87 14.65 11.55 54.65 53.79 45.03 105.51 101.84 91.50 Total assets Debts Total liabilities Total shareholders’ equity * Cash = Cash + Cash equivalents + Short-term financial instruments + Short-term available-for-sale securities Key y Financial Indicators 1Q ’12 4Q ’11 1Q ’11 158% 161% 160% Liability/Equity 52% 53% 49% Debt/Equity 13% 14% 13% △11% △12% △12% Current ratio* Net debt/Equity * Current ratio= Current assets/Current liabilities 4 1Q results Semiconductor [Memory] □ Market : Price of major declined amid weak j products p seasonality - DRAM : PC demand decreased ; price competition continued in Mobile DRAM market - NAND : Weak channel demand and spot price Embedded E b dd d products’ d t ’ demand d d remained i d solid lid amid id price i pressure □ Samsung : Earnings declined amid price decrease of major products. Focused on geometry migration and sales of differentiated products - DRAM : Focused on sales of high value-added specialty products for server/mobile applications - NAND : Minimized sales to channels and expanded high value-added/solution products line-up [System LSI] □ Earnings slowed down as sales decreased QoQ amid low seasonality Display Panel [ LCD ] □ Market : Panel demand declined due to low seasonal demand for set products, except for tablet panels - TV panel : Demand decreased sequentially (9%↓ QoQ) due to economic slow down in Europe and weak demand in emerging markets (China, (China etc.) etc ) - IT panel : Demand for tablet panels increased, but demand for monitor and note PC panels was weak □ Samsung : Focused on improving profitability by enhancing value-added product line-up (tablet panel, 3D/LED panel, etc.) - TV panel shipment : Mid-10%↓QoQ, low-20%↑YoY • Increased portion of value-added 3D/LED TV panels and sales of tablet panels ※ SMD : Profit improved QoQ due to shipment increase of OLED panels for smartphone - Affected by line conversion and inventory adjustment by OEMs ahead of new product launches, etc. - Strengthened technology competitiveness by expanding 32㎚ process capacity and promoting geometry migration 5 1Q results IM CE [Handset] [TV] □ Market : Demand decreased low teens% QoQ amid low seasonal demand □ Market : Overall market demand decreased QoQ, QoQ amid low seasonality and demand slowdown in the developed markets - Demand for smartphones and feature phones decreased QoQ due to demand slowdown in developed markets □ Samsung : Earnings increased significantly QoQ led by product mix improvement → Strong smartphone sales - Smartphone : Shipments increased across all regions, especially p y in the emerging g g markets · Steady sales of the existing models (Galaxy SⅡ, Ace, Y, etc.) and sales expansion of high-end strategic models (Galaxy Note, LTE, etc.) - Demand declined low-30%QoQ (remained flat on a YoY basis) portion : Approx. pp 50% in ’11.4Q → high-50% g in ’12.1Q - LED TV p □ Samsung : Outgrew the market with solid earnings led by increased sales of strategic LED TVs in developed/emerging markets ※ Shipment and earnings improved substantially YoY - Expanded line-up of premium LED TVs (7/8000 series) for developed markets and localized LED TVs for emerging markets - LED TV portion : Approx. 60% in ’11. 4Q → mid-60% in ’12.1Q - ASP increased QoQ led by product mix improvement [Network/IT] □ Network: Solid earnings driven by LTE business expansion □ IT: Solid earnings led by sales expansion of mid/highend d PCs, PC mid/high-speed id/hi h d multifunction l if i printers, i etc. [ Digital appliances ] □ Sales declined slightly QoQ amid market demand slowdown. Profitability improved due to increasing portion of premium products and raw material cost decline, etc Market outlook (2Q) Semiconductor □ Memory IM □ Handset - DRAM : PC DRAM market situation to improve amid demand turnaround. Price competition to persist in mobile DRAM market - Handset : Demand to grow slightly QoQ, especially smarthphones - NAND : Channel demand to remain weak vs. demand for embedded products to increase led by new mobile devices and note PCs adopting SSD - Tablet : Competition in new product launches to continue □ System LSI - S. S LSI : Demand fo for 32nm mobile AP and high-pixel high pi el image sensors to increase, led by launches of new set products Display Panel □ LCD - Demand to grow amid new set product launches and · LTE smartphones to lead mid/high-end demand growth in US/Japan/Korea □ Network/ IT - Network : LTE infrastructure expansion to continue in the US Domestic LTE demand to slowdown - IT : PC demand d d to t grow slightly li htl amid id market k t recovery Demand for printers to slowdown due to low seasonality CE □ TV - Overall market demand to be driven by growth of emerging market sales promotion related with Chinese Labor day, Olympics, and and LED TVs back-to-school period · LED TV portion to grow : High-50% in 1Q → mid-60% in 2Q - However, risk factors co-exist including continued oversupply conditions, macro-economic uncertainties, etc. □ Digital appliances : Overall market to grow slightly led by demand growth in the emerging markets and seasonal demand for air conditioners, etc. ※ Outlook for 2nd Half : Solid earnings momentum to continue due to demand increase for the set products and improved demand-supply conditions for the components amid seasonal pick-up, pick-up etc. etc - Component business : Demand-supply conditions to improve with launches of new products (eg: PC, mobile devices) - Brand business : Demand for smart-phones expected to increase. Demand for TV/digital appliances to continue growing in the emerging markets and to improve in the developed markets 7 [Appendix 1] Statement of Financial Position (K-IFRS) (Unit : KRW 100 Million) 1Q '12 (A) Current Assets FY '11 (B) 1Q '11 (C) Q-on-Q (A - B) Y-on-Y (A - C) 712,928 715,020 609,571 -2,092 103,357 - Cash ※ 253,902 268,776 223,408 -14,874 30,494 - A/R 219,003 218,821 177,433 182 41,570 - Inventories 163,565 157,167 141,763 6,398 21,802 76,458 70,256 66,967 6,202 9,491 888,638 841,292 755,751 47,346 132,887 - Investment 134,874 128,184 121,801 6,690 13,073 - PP&E 659,984 620,440 551,821 39,544 108,163 - Intangible Assets 33,291 33,552 28,714 -261 4,577 - Other Non Current Assets 60,489 59,116 53,415 1,373 7,074 1,601,566 1,556,312 1,365,322 45,254 236,244 546,499 537,859 450,334 8,640 96,165 - Debts 138,688 146,466 115,478 -7,778 23,210 - Trade Accounts and N/P 116,714 102,767 97,026 13,947 19,688 - Other Accounts and N/P & Accrued Expenses 139,223 160,565 116,532 -21,342 22,691 - Income Tax Payable 23,843 12,628 16,839 11,215 7,004 - Unearned Revenue & Other Advances 30,884 31,658 22,609 -774 8,275 - Other Liabilities 97,147 83,775 81,850 13,372 15,297 1,055,067 1,018,453 914,988 36,614 140,079 8,975 8,975 8,975 0 0 1,601,566 1,556,312 1,365,322 45,254 236,244 - Other Current Assets Non Current Assets Total Assets Liabilities Shareholders' Equity - Capital Stock Total Liabilities & Shareholder's Equity ※ Cash = Cash + Cash equivalent + Short-term financial instruments + Marketable securities [Appendix 2] Income Statement (K-IFRS) (Unit : KRW 100 Million) 1Q '12 (A) Sales 4Q '11 % (B) 1Q '11 % (C) % Q-on-Q Y-on-Y (A - B) (A - C) 452,705 100% 473,040 100% 369,850 100% -20,335 82,855 301,384 66.6% 315,093 66.6% 260,544 70.4% -13,709 40,840 151,321 33.4% 157,947 33.4% 109,306 29.6% -6,626 42,015 R&D 27,284 6.0% 27,424 5.8% 23,441 6.3% -140 3,843 SG&A 67,671 14.9% 84,576 17.9% 57,911 15.7% -16,905 9,760 - Wages & Fee 18,159 4.0% 18,304 3.9% 15,458 4.2% -145 2,701 - Marketing Expenses 21,536 4.8% 31,700 6.7% 17,197 4.6% -10,164 4,339 2,138 0.5% 7,017 1.5% 1,531 0.4% -4,879 607 58,504 12.9% 52,964 11.2% 29,485 8.0% 5,540 29,019 Gain(or Loss) on Equity Method Investment 3,673 0.8% 3,208 0.7% 3,756 1.0% 465 -83 Finance Incomes / Expenses 1,325 0.3% -1,428 -0.3% 636 0.2% 2,753 689 303 0.1% 234 0.0% 116 0.0% 69 187 2,288 0.5% -2,021 -0.4% 700 0.2% 4,309 1,588 Income Before Income Taxes 63,503 14.0% 54,744 11.6% 33,877 9.2% 8,759 29,626 - Income Taxes 13,018 2.9% 14,731 3.1% 6,030 1.6% -1,713 6,988 50,485 11.2% 40,013 8.5% 27,847 7.5% 10,472 22,638 Cost of Sales Gross Profit Other Operating Profits Operating Profits - Interest Gain (or Loss) - F/X Related Gain (or Loss) Net Income [Appendix 3] Segment Information (K-IFRS) (Unit : trillion KRW) FY '11 1Q 2Q 3Q 4Q Total 24.50 26.77 29.71 35.23 116.22 CE 10.47 11.23 11.32 14.00 47.02 IM 13.69 15.03 17.94 20.78 67.45 15.55 16.12 16.49 17.61 65.77 Semiconductor 9.18 9.16 9.48 9.17 36.99 DP 6.51 7.09 7.08 8.55 29.24 1.54 2.19 2.77 3.20 9.70 CE 0.08 0.47 0.34 0.66 1.55 IM 1.46 1.71 2.42 2.54 8.13 1.42 1.59 1.53 2.06 6.61 Semiconductor 1.64 1.79 1.59 2.31 7.34 DP -0.23 -0.21 -0.09 -0.22 -0.75 DMC Sales DS DMC Operating Profits DS ※ The results of the semiconductor and DP are the same as before the organizational change.