XML 15 R55.htm IDEA: XBRL DOCUMENT v2.4.0.6
Condensed Consolidating Financial Information - Condensed Consolidating Statements Of Comprehensive Income (Detail) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
Condensed Financial Statements, Captions [Line Items]        
Net sales $ 221,872 $ 200,405 $ 601,508 $ 592,005
Cost of sales 145,432 140,284 412,295 409,228
Gross profit 76,440 60,121 189,213 182,777
Selling, general and administrative expenses 21,388 17,881 59,690 50,740
Research and development expenses 19,470 19,003 59,063 58,115
Restructuring and impairment charge   1,621   4,096
IPO incentive       12,146
Operating income (loss) 35,582 21,616 70,460 57,680
Other income (expense) 16,731 (75,833) 6,845 (53,454)
Income (loss) before income taxes, equity in earnings (loss) of related equity investment 52,313 (54,217) 77,305 4,226
Income tax expenses (benefits) 3,901 1,793 9,290 6,138
Income (loss) before equity in earnings (loss) of related investment 48,412 (56,010) 68,015 (1,912)
Net income (loss) 48,412 (56,010) 68,015 (1,912)
Comprehensive income 42,031 (30,190) 61,745 (5,639)
MagnaChip Semiconductor Corporation (Parent) [Member]
       
Condensed Financial Statements, Captions [Line Items]        
Selling, general and administrative expenses 489 354 2,586 1,650
Operating income (loss) (489) (354) (2,586) (1,650)
Other income (expense) 8,100   19,315 1
Income (loss) before income taxes, equity in earnings (loss) of related equity investment 7,611 (354) 16,729 (1,649)
Income tax expenses (benefits) 1,918 (1,456) 3,531 (1,474)
Income (loss) before equity in earnings (loss) of related investment 5,693 1,102 13,198 (175)
Equity in earnings (loss) of related investment 42,719 (57,112) 54,817 (1,737)
Net income (loss) 48,412 (56,010) 68,015 (1,912)
Comprehensive income 42,031 (30,190) 61,745 (5,639)
Co-Issuers [Member]
       
Condensed Financial Statements, Captions [Line Items]        
Selling, general and administrative expenses 65 24 118 610
Operating income (loss) (65) (24) (118) (610)
Other income (expense) 7,892 (3,774) 1,891 28,262
Income (loss) before income taxes, equity in earnings (loss) of related equity investment 7,827 (3,798) 1,773 27,652
Income tax expenses (benefits)     (170)  
Income (loss) before equity in earnings (loss) of related investment 7,827 (3,798) 1,943 27,652
Equity in earnings (loss) of related investment 34,817 (53,031) 52,661 (29,153)
Net income (loss) 42,644 (56,829) 54,604 (1,501)
Comprehensive income 36,264 (31,009) 48,335 (5,228)
Non-Guarantors [Member]
       
Condensed Financial Statements, Captions [Line Items]        
Net sales 221,971 200,405 601,742 591,967
Cost of sales 145,431 140,291 412,292 409,250
Gross profit 76,540 60,114 189,450 182,717
Selling, general and administrative expenses 21,569 17,946 58,681 49,740
Research and development expenses 20,052 19,846 61,164 60,538
Restructuring and impairment charge   1,610   2,409
IPO incentive       11,355
Operating income (loss) 34,919 20,712 69,605 58,675
Other income (expense) 12,301 (82,121) (8,061) (71,531)
Income (loss) before income taxes, equity in earnings (loss) of related equity investment 47,220 (61,409) 61,544 (12,856)
Income tax expenses (benefits) 11 (661) 288 532
Income (loss) before equity in earnings (loss) of related investment 47,209 (60,748) 61,256 (13,388)
Net income (loss) 47,209 (60,748) 61,256 (13,388)
Comprehensive income 40,257 (35,889) 55,682 (17,926)
Guarantors [Member]
       
Condensed Financial Statements, Captions [Line Items]        
Net sales 5,166 6,692 14,781 19,439
Cost of sales 449 780 1,050 1,392
Gross profit 4,717 5,912 13,731 18,047
Selling, general and administrative expenses 3,031 3,144 9,171 9,731
Research and development expenses 469 1,470 1,001 4,561
Restructuring and impairment charge   11   1,687
IPO incentive       791
Operating income (loss) 1,217 1,287 3,559 1,277
Other income (expense) (11,562) 10,062 (6,300) (10,186)
Income (loss) before income taxes, equity in earnings (loss) of related equity investment (10,345) 11,349 (2,741) (8,909)
Income tax expenses (benefits) 1,972 3,910 5,641 7,080
Income (loss) before equity in earnings (loss) of related investment (12,317) 7,439 (8,382) (15,989)
Equity in earnings (loss) of related investment 47,209 (60,753) 61,255 (13,400)
Net income (loss) 34,892 (53,314) 52,873 (29,389)
Comprehensive income 28,507 (27,495) 46,459 (33,136)
Eliminations [Member]
       
Condensed Financial Statements, Captions [Line Items]        
Net sales (5,265) (6,692) (15,015) (19,401)
Cost of sales (448) (787) (1,047) (1,414)
Gross profit (4,817) (5,905) (13,968) (17,987)
Selling, general and administrative expenses (3,766) (3,587) (10,866) (10,991)
Research and development expenses (1,051) (2,313) (3,102) (6,984)
Restructuring and impairment charge       (1)
Operating income (loss)   (5)   (12)
Income (loss) before income taxes, equity in earnings (loss) of related equity investment   (5)   (12)
Income (loss) before equity in earnings (loss) of related investment   (5)   (12)
Equity in earnings (loss) of related investment (124,745) 170,896 (168,733) 44,290
Net income (loss) (124,745) 170,891 (168,733) 44,278
Comprehensive income $ (105,028) $ 94,393 $ (150,476) $ 56,290