The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statement of operations for the three months ended March 31, 2013:


				Three Months Ended March 31, 2013
				Restatement Adjustments
	As Previously Reported			Revenue Recognition			Inventory Reserves			Understated Employee Benefits			Settlement Obligations		Tax Matters			Maintenance Cost			Cost Center Allocation			Account Classification			Other Adjustments			Total Adjustments			As Restated
Net sales	$	205,298		$	(10,416	)	$	—		$	—		$	—	$	—		$	—		$	—		$	(560	)	$	—		$	(10,976	)	$	194,322
Cost of sales		139,555			(8,647	)		3,860			132			—		—			2,432			(844	)		(404	)		3			(3,468	)		136,087

Gross profit		65,743			(1,769	)		(3,860	)		(132	)		—		—			(2,432	)		844			(156	)		(3	)		(7,508	)		58,235

Selling, general and administrative expenses		19,791			(89	)		—			19			—		180			—			860			—			47			1,017			20,808
Research and development expenses		20,582			—			—			51			—		—			55			(16	)		404			(61	)		433			21,015
Restructuring and impairment charges		2,446			—			—			—			—		—			—			—			—			—			—			2,446

Operating income		22,924			(1,680	)		(3,860	)		(202	)		—		(180	)		(2,487	)		—			(560	)		11			(8,958	)		13,966

Other income (expenses)
Interest expense, net		(5,849	)		—			—			—			—		—			—			—			—			—			—			(5,849	)
Foreign currency loss, net		(22,558	)		(907	)		—			—			—		—			—			—			—			7			(900	)		(23,458	)
Others		(260	)		53			—			—			—		—			—			—			560			—			613			353

		(28,667	)		(854	)		—			—			—		—			—			—			560			7			(287	)		(28,954	)

Loss before income taxes		(5,743	)		(2,534	)		(3,860	)		(202	)		—		(180	)		(2,487	)		—			—			18			(9,245	)		(14,988	)

Income tax expenses		1,662			—			—			—			—		939			—			—			—			—			939			2,601

Net loss	$	(7,405	)	$	(2,534	)	$	(3,860	)	$	(202	)	$	—	$	(1,119	)	$	(2,487	)	$	—		$	—		$	18		$	(10,184	)	$	(17,589	)

Loss per common share—
Basic	$	(0.21	)																														$	(0.49	)
Diluted	$	(0.21	)																														$	(0.49	)

Weighted average number of shares—
Basic		35,539,413																																35,539,413
Diluted		35,539,413																																35,539,413

Note— Settlement Obligations column presented in the table above does not impact the statement operations for the three months ended March 2013.

Statement of Cash Flows

The following table presents the impact of the restatement adjustments on the Company’s consolidated statement of cash flow for three months ended March 31, 2013:


Three Months Ended March 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated
Cash flows from operating activities
Net loss	$	(7,405	)	$	(10,184	)	$	(17,589	)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization		8,522			(131	)		8,391
Provision for severance benefits		4,229			57			4,286
Bad debt expenses		30			(42	)		(12	)
Amortization of debt issuance costs and original issue discount		283			—			283
Loss on foreign currency translation, net		28,280			899			29,179
Restructuring and impairment charges		618			—			618
Stock-based compensation		420			70			490
Other		606			—			606
Changes in operating assets and liabilities
Accounts receivable		(6,409	)		10,147			3,738
Inventories, net		2,022			(4,727	)		(2,705	)
Other receivables		(1,278	)		12			(1,266	)
Other current assets		2,014			1,515			3,529
Deferred tax assets		2,182			(1,407	)		775
Accounts payable		2,290			(154	)		2,136
Other accounts payable		9,734			678			10,412
Accrued expenses		(1,125	)		(77	)		(1,202	)
Other current liabilities		(5,838	)		793			(5,045	)
Other non-current liabilities		(957	)		1,291			334
Payment of severance benefits		(627	)		—			(627	)
Other		(47	)		(1	)		(48	)

Net cash provided by operating activities		37,544			(1,261	)		36,283

Cash flows from investing activities
Purchase of plant, property and equipment		(32,927	)		1,275			(31,652	)
Payment for intellectual property registration		(142	)		—			(142	)
Payment of guarantee deposits		(741	)		—			(741	)
Other		100			—			100

Net cash used in investing activities		(33,710	)		1,275			(32,435	)

Cash flows from financing activities
Proceeds from issuance of common stock		1,006			—			1,006
Acquisition of treasury stock		(6,000	)		—			(6,000	)

Net cash used in financing activities		(4,994	)		—			(4,994	)
Effect of exchange rates on cash and cash equivalents		1,909			(14	)		1,895

Net increase in cash and cash equivalents		749			—			749

Cash and cash equivalents
Beginning of the period		182,238			—			182,238

End of the period	$	182,987		$	—		$	182,987

Supplemental cash flow information
Cash paid for interest	$	1		$	—		$	1

Cash paid for income taxes	$	6,384		$	(180	)	$	6,204

Non-cash investing activities
Property, plant and equipment additions in other accounts payable	$	—		$	1,101		$	1,101

Comprehensive Income

The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statements of comprehensive income for the three months ended March 31, 2013:


	Three Months Ended March 31, 2013
	As Previously Reported			As Restated
Net loss	$	(7,405	)	$	(17,589	)
Other comprehensive income :
Foreign currency translation adjustments		9,133			13,733
Derivative adjustments
Fair valuation of derivatives		(4,207	)		(5,482	)
Reclassification adjustment for gain on derivatives included in net loss		(304	)		(250	)
Unrealized gain on investments		228			320

Total comprehensive loss	$	(2,555	)	$	(9,268	)