Earnings Release Q2 2012 S Samsung Electronics El t i July 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 the external audit on our Q2 2012 financial results 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 2Q ’12 Y-on-Y 2Q ‘11 1Q ’12 47.60 21%↑ 39.44 45.27 36.57 37%↑ 26.77 34.25 12.15 7%↑ 11.32 10.75 8.58 9%↑ 7.86 7.71 24.04 60%↑ 15.03 23.22 20.52 75%↑ 11.69 18.90 17.03 6%↑ 16.12 16.33 8.60 6%↓ 9.16 7.98 5 42 5.42 8%↓ 5 89 5.89 4 89 4.89 8.25 16%↑ 7.09 8.54 2%↓ 5.76 6.18 5.63 △6.00 - △3.45 △5.31 2Q ’12 Y-on-Y 2Q ‘11 1Q ’12 6.72 79%↑ 3.75 5.85 4 90 4.90 124%↑ 2 19 2.19 4 77 4.77 CE 0.76 66%↑ 0.46 0.48 IM 4.19 145%↑ 1.71 4.27 1.88 18%↑ 1.59 1.06 Semiconductor 1 11 1.11 38%↓ 1 79 1.79 0 76 0.76 DP 0.75 흑자전환 △0.21 0.28 - △0.03 0.02 ※ Sales includes intersegment sales Operating Profit (Unit: Trillion Won) Total DMC DS Others △0.06 Note) DMC (Digital Media & Communications), CE (Consumer Electronics), IM (IT & Mobile communications), DS (Device Solutions), DP (Display Panel) ※ Information on quarterly and annual earnings was re-stated according to the current business divisions. 1 Income Statement 2Q ’12 % of sales Y-on-Y 2Q ’11 % of sales 1Q ’12 % of sales 47.60 100% 21%↑ 39.44 100% 45.27 100% 29.97 63.0% 12%↑ 26.83 68.0% 30.14 66.6% 17.63 37.0% 40%↑ 12.61 32.0% 15.13 33.4% R&D expenses 2.87 6.0% 17%↑ 2.46 6.2% 2.73 6.0% SG&A expenses 8.36 17.6% 31%↑ 6.37 16.2% 6.77 14.9% Other operating profits/losses 0.33 0.7% - △0.02 △0.1% 0.21 0.5% 6.72 14.1% 79%↑ 3.75 9.5% 5.85 12.9% 0.27 0.6% 35%↓ 0.41 1.0% 0.37 0.8% △0.26 △0.6% - 0.002 0.01% 0.13 0.3% 6.73 14.1% 62%↑ 4.16 10.6% 6.35 14.0% 1 54 1.54 3 2% 3.2% 133%↑ 0 66 0.66 1 7% 1.7% 1 30 1.30 2 9% 2.9% 5.19 10.9% 48%↑ 3.51 8.9% 5.05 11.2% (Unit: Trillion Won) Sales Cost of Sales Gross Profit Operating Profit Equity method gains/losses Finance incomes/expenses Profit Before Income Tax Income tax Net profit Key Profitability Indicators 2Q ’12 2Q ’11 1Q ’12 20% 15% 19% Profitability (Net income/Sales) 0.11 0.09 0.11 Asset turnover (Sales/Asset) 1.18 1.16 1.15 Leverage (Asset/Equity) 1.52 1.48 1.52 22% 17% 21% ROE EBITDA Margin 21% 17% 19% 22% 20% 15% ROE 2Q ’11 1Q ’12 EBITDA Margin 2Q ’12 2 Cash Flow Statement 2Q ’12 12 1Q ’12 12 25.39 26.88 5.93 8.43 Net profit 5.19 5.05 Depreciation 3.74 3.49 △3.00 △0.11 △6.48 △8.02 △6.18 △7.69 △0.78 △1.99 0.27 △0.74 Net increase in cash △1.59 △1.49 Cash h (End d off period) i d* 23.80 25.39 ((Unit: Trillion Won)) Cash (Beginning of period)* Cash flow from Operation Others Cash flow from Investment g assets Increase in tangible Cash flow from Finance Increase in Debt * Cash = Cash + Cash equivalents + Short-term financial instruments + Short-term available-for-sale securities Cash Balance Cash 19.07 8 10 8.10 2Q ’11 Net Cash 26.88 25.39 12.23 11.52 4Q ’11 1Q ’12 21.75 9.60 3Q ’11 23.80 9.33 2Q ’12 3 Statement of Financial Position 2Q ’12 1Q ’12 2Q ’11 73.46 71.29 59.44 Cash* 23.80 25.39 19.07 Trade accounts and notes receivable 24.12 21.90 19.90 Inventories 17.44 16.36 14.06 Non-current assets 92.84 88.86 78.53 Investments 13.66 13.49 12.35 PP&E 68.84 66.00 57.38 166.30 160.16 137.97 14.47 13.87 10.97 56.04 54.65 43.36 110.26 105.51 94.61 (Unit: Trillion Won) Current assets Total assets Debt Total liabilities Total shareholders’ equity * Cash = Cash + Cash equivalents + Short-term financial instruments + Short-term available-for-sale securities Key y Financial Indicators 2Q ’12 1Q ’12 2Q ’11 Current ratio* 165% 158% 163% Liability/Equity 51% 52% 46% Debt/Equity 13% 13% 12% △8% △11% △9% Net debt/Equity * Current ratio= Current assets/Current liabilities 4 2Q results Semiconductor DP [Memory] [ LCD ] □ Market : Weak PC demand continued amid low seasonality Demand for mobile/server was relatively solid □ Market : Panel demand was weaker than expected due to weak set product demand led by low seasonality and economic slowdown - DRAM : PC DRAM price increased but demand remained weak, while solid demand for mobile DRAM continued led by new smartphone launches, launches etc. etc - NAND : Demand improved QoQ on new mobile product launches, but price pressure persisted □ Samsung : Focused on securing profit by reinforcing high value-added product sales - DRAM : Had positive effects from PC DRAM price increases Expanded mobile/server DRAM sales portions and accelerated below 30nm migration - NAND : Expanded sales for solution products (eMMC, SSD, etc.) and portions of 20nm 20nm-class class process [System LSI] □ Demand increased for mobile AP and CIS on new mobile product launches p - Mobile AP sales increased including 32㎚ quad-core products - CIS demand growth continued led by strong demand for smartphones and more diversified applications - TV panel : Demand growth slowed down due to the continued economic weakness in Europe and the postponement of TV purchases in China upon the announcement of the subsidy policy ※ The price of some products increased slightly due to supply constrains (mainly 32”& 40” TVs) d ffor ttablet bl t panels l led l d market k t growth th - IT panell : St Strong d demand Weak demand for note PC/monitor panels persisted □ Samsung : Earnings improved due to a product mix enhancement with an increased portion of value added products value-added - TV panel shipment : Mid-single-digit % ↑ (QoQ) Low-10% ↑ (YoY) • Sales of value-added panels continued to increase ((3D & LED TV/tablet / p panels,, etc.)) ※ OLED : Earning momentum continued as sales of OLED panels increased amid new smartphone product launches 5 2Q results IM CE [Handset] [TV] □ Market Ma ket : Demand grew g e slightly slightl QoQ amid weak eak seasonality seasonalit Ma ket : Demand increased inc eased slightl □ Market slightly QoQ amid demand slowdown in developed markets and weak seasonality - Smartphone : Demand increased by low single digit % QoQ - Featurephone : Demand decreased slightly QoQ □ Samsung : Revenue and profit increased QoQ due to product d t mix i improvement i t led l d by b high-end hi h d smartphone sales increase - Smartphone : Shipments increased QoQ with a successful launch of GalaxySⅢ and solid sales of Galaxy Note - Featurephone p : Shipments p decreased due to demand slowdown amid weak seasonality - ASP increased QoQ due to product mix improvement [Network/IT] - Demand grew mid-single-digit % QoQ (remained flat YoY) 50% in 1Q → low 60% in 2Q Mid-50% low-60% - LED TV portion : Mid □ Samsung : Earnings improved due to the increased sales of new products & region-specific LED TVs ※ Shipments and earnings improved significantly YoY added premium - Developed market : Increased sales for value value-added models (ES 7/8000, etc.) - Emerging market : Expanded region-specific/strategic LED TV model line-up - LED TV portion : Mid-60% in 1Q → mid-80% in 2Q □ Network: Earnings declined QoQ due to the decreased sales of LTE equipment [ Digital Appliances ] □ IT : Sales for PC/Printers declined QoQ amid low seasonal demand □ Market : Emerging market demand increased while developed market demand slowed down □ Samsung : Sales for air conditioners increased, focused on product mix improvement with premium product line-ups 6 Market Outlook [3Q] Semiconductor □ Memory - DRAM : PC DRAM demand to remain weak with milder seasonality; Mobile DRAM demand to grow, but competition to intensify amid supply increase - NAND : Supply & demand situation to improve due to an increase in demand from new mobile application launches and moderate supply growth. However, competition is to intensify in the solution market □ System LSI - Solid growth momentum of 32nm mobile AP and CIS to be continued by launches of new high-end mobile products DP □ TV - Demand expected to grow amid TV makers’ preparation for the yyear-end p peak demand and Chinese National holidays y · Expect China’s subsidy policy to stimulate TV demand □ IT - Tablet : Demand to increase due to the market diversification by new players - NB/MNT : Demand to remain weak due to economic slowdown ※ Risks such as delayed economic recovery of developed markets persist IM □ Handset - Demand to increase QoQ driven by the growth of smartphones and emerging markets amid seasonality · Smartphone : New products with diverse price ranges to be released · Featurephone : Demand to increase slightly QoQ - Tablet : Competition to continue with new product launches □ Network/IT N k/IT - Network : LTE network to continue expansion in overseas markets (US, Japan, etc) - IT : PCs/Printers demand to increase QoQ with limited growth CE □ TV - Emerging market/LED TV demand growth to drive the overall market demand · LED TV portion : low-60% in 2Q → low-70% in 3Q ※ Demand growth in developed markets may possibly turn negative due to the European economic slowdown □ Digital Appliances - Amid low demand growth in developed markets, market demand to increase slightly due to continuous growth in emerging markets 7 [Appendix 1] Statement of Financial Position (K-IFRS) (Unit : KRW 100 Million) 2Q '12 (A) Current Assets 1Q '12 (B) 2Q '11 (C) Q-on-Q (A - B) Y-on-Y (A - C) 734,602 712,928 594,445 21,674 140,157 - Cash ※ 238,042 253,902 190,714 -15,860 47,328 - A/R 241,173 219,003 199,020 22,170 42,153 - Inventories 174,430 163,565 140,604 10,865 33,826 80,957 76,458 64,107 4,499 16,850 928,398 888,638 785,252 39,760 143,146 - Investment 136,603 134,874 123,534 1,729 13,069 - PP&E 688,396 659,984 573,806 28,412 114,590 - Intangible Assets 36,729 33,291 33,274 3,438 3,455 - Other Non Current Assets 66,670 60,489 54,638 6,181 12,032 1,663,000 1,601,566 1,379,697 61,434 283,303 560,359 546,499 433,615 13,860 126,744 - Debts 144,716 138,688 109,696 6,028 35,020 - Trade Accounts and N/P 105,163 116,714 89,556 -11,551 15,607 - Other Accounts and N/P & Accrued Expenses 142,669 138,687 114,157 3,982 28,512 - Income Tax Payable 23,274 23,843 10,906 -569 12,368 - Unearned Revenue & Other Advances 27,685 30,884 24,883 -3,199 2,802 116,852 97,683 84,417 19,169 32,435 1,102,641 1,055,067 946,082 47,574 156,559 8,975 8,975 8,975 0 0 1,663,000 1,601,566 1,379,697 61,434 283,303 - Other Current Assets Non Current Assets Total Assets Liabilities - Other 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) 2Q '12 (A) Sales 1Q '12 % (B) 2Q '11 % (C) % Q-on-Q Y-on-Y (A - B) (A - C) 475,970 100% 452,705 100% 394,389 100% 23,265 81,581 299,712 63.0% 301,384 66.6% 268,272 68.0% -1,672 31,440 176,258 37.0% 151,321 33.4% 126,117 32.0% 24,937 50,141 R&D 28,729 6.0% 27,284 6.0% 24,641 6.2% 1,445 4,088 SG&A 83,594 17.6% 67,671 14.9% 63,740 16.2% 15,923 19,854 - Wages & Fee 19,962 4.2% 18,159 4.0% 15,977 4.1% 1,803 3,985 - Marketing Expenses 31,257 6.6% 21,536 4.8% 21,877 5.5% 9,721 9,380 3,307 0.7% 2,138 0.5% -217 -0.1% 1,169 3,524 67,241 14.1% 58,504 12.9% 37,519 9.5% 8,737 29,722 2,688 0.6% 3,673 0.8% 4,107 1.0% -985 -1,419 -2,628 -0.6% 1,326 0.3% 20 0.0% -3,954 -2,648 362 0.1% 303 0.1% 170 0.0% 59 192 -3,688 -0.8% 2,288 0.5% 238 0.1% -5,976 -3,926 Income Before Income Taxes 67,301 14.1% 63,503 14.0% 41,646 10.6% 3,798 25,655 - Income Taxes 15,366 3.2% 13,018 2.9% 6,582 1.7% 2,348 8,784 51,934 10.9% 50,485 11.2% 35,064 8.9% 1,449 16,870 Cost of Sales Gross Profit Other Operating Profits Operating Profits Gain(or Loss) on Equity Method Investment Finance Incomes / Expenses - Interest Gain (or Loss) - F/X Related Gain (or Loss) Net Income