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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementPrior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }U}$ }8
1
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE . ®arding these pro forma adjustments,
0
(see the notes to the unaudited pro forma4,condensed consolidated financial information5in Unaudited Pro Forma Consolidated Financial
Information.~
0(Total indebtedness is calculated as long,$and shortterm borrowings, including4,the current portion of longterm borrowings.~
/'Longterm obligations include longterm1)borrowings, capital leases and redeemable$convertible preferred units.~
/'We define Adjusted EBITDA as net income3+(loss) less income (loss) from discontinued5operations, net of taxes, adjusted to exclude4,(i) depreciation and amortization associated1)with continuing operations, (ii) interest/'expense, net, (iii) income tax expense,2*(iv) restructuring and impairment charges,7/(v) other restructuring charges, (vi) abandoned/'IPO expenses, (vii) subcontractor claimDC lymIc@J
bt) !"#$%&'()*+,./0 / 'settlement, (viii) the increase in cost!!/!'of sales resulting from the freshstart""7"/accounting inventory stepup, (ix) equitybased##0#(compensation expense, (x) reorganization$$2$*items, net, and (xi) foreign currency gain%%3%+(loss), net. See the footnotes to the table&&/&'below for further information regarding''6'.these items. In the case of pro forma Adjusted((/('EBITDA, we exclude the items above from))1))income (loss) from continuing operations.**4*,We present Adjusted EBITDA as a supplemental++++#measure of our performance because:,$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/&@j}.FbVJ"=PF0*8X>
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }:
#
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one1)time or recurring that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our.&operating performance to that of other"companies in our industry.Dl6*V {'WKrf{ !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }:
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 8 0for planning purposes, including the preparation
'
of our annual operating budget;7/to evaluate the effectiveness of our enterprise
"
level business strategies;5in communications with our board of directors%concerning our consolidated financialperformance; and/'in certain of our compensation plans as%a performance measure for determining( incentive compensation payments.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*WK]@=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ } }$ } }
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"""""""""""""""""""$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }C
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE (a) 1 )This adjustment is comprised of all items
4
,included in the restructuring and impairment80charges line item on our consolidated statements0(of operations, and eliminates the impact
/
'of restructuring and impairment charges1)related to (i) for the three months ended3+March 31, 2010, impairment of two abandoned5inprocess research and development projects,4,accounted for as indefinitelived intangible80assets as part of the application of freshstart3+accounting, (ii) for the three months ended3+March 29, 2009, the closure of our research6.and development facilities in Japan, (iii) for4,2009, termination benefits and other related91costs, for the tenmonth period ended October 25,2*2009 in connection with the closure of one2*of our research and development facilities4,in Japan, (iv) for 2008, goodwill impairment3+triggered by the significant adverse change7/in the revenue of our mobile display solutions,0(or MDS reporting unit, and a reversal of.&a portion of the restructuring accrual4,related to the closure of our Gumi fiveinchD\
lymIU q"=J]
!"#$%&'()*+,./0123456789:;<=>?  %wafer fabrication facilities in 2007,!!1!)and (v) for 2007, the closure of our Gumi""/"'fiveinch wafer fabrication facilities.##1#)We do not believe these restructuring and$$0$(impairment charges are indicative of our%%2%*core ongoing operating performance because&&6&.we do not anticipate similar facility closures''/''and market driven events in our ongoing((0((operations, although we cannot guarantee))1))that similar events will not occur in the***future.+,(b),8,0This adjustment relates to certain restructuring:2charges that are not included in the restructuring../.'and impairment charges line item on our//./&consolidated statements of operations.0040,These items are included in selling, general1171/and administrative expenses in our consolidated22/2'statements of operations. These charges33/3'are comprised of the following: (i) for4404(the three months ended March 29, 2009, a55850charge of $3.1 million for restructuringrelated66/6'professional fees and related expenses,7707((ii) for 2009, a charge of $13.3 million88.8&for restructuringrelated professional99/9'fees and related expenses and (iii) for::@:82008, a charge of $6.2 million for restructuringrelated;;/;'professional fees and related expenses.<<3<+We do not believe these other restructuring==2=*charges are indicative of our core ongoing>>3>+operating performance because these charges??5?were related, in significant part, to actionsDlj8Ot9Pe(@@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@1@)we took in response to the impacts on ourAA3A+business resulting from the global economicBBB%recession that persisted through 2008CC2C*and 2009. We cannot guarantee that similarDD3D+charges will not be incurred in the future.EEEF(c)F1F)This adjustment eliminates a $3.7 millionGG3G+charge in 2008 related to expenses incurredHH0H(in connection with our abandoned initialII2I*public offering in 2008. We do not believeJJ0J(that these charges are indicative of ourKKK%core operating performance. We expectLL1L)to incur similar costs in connection withMMMthis offering.NO(d)O1O)This adjustment eliminates a $1.3 millionPP4P,charge attributable to a onetime settlementQQ4Q,of claims with a subcontractor. We no longerRR/R'obtain services from this subcontractorSS2S*and do not expect to incur similar chargesTTTin the future.UV(e)VV%This adjustment eliminates the impactWW1W)of largely noncash reorganization incomeXXX%and expense items directly associatedYY0Y(with our reorganization proceedings fromZZ/Z'our ongoing operations including, among[[2[*others, professional fees, the revaluation\\0\(of assets, the effects of the Chapter 11]]6].reorganization plan and freshstart accounting^^5^principles and the writeoff of debt issuance__0_(costs. Included in reorganization items,DHld~Z
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axF:Xs'`abcdefgh``8`0net for the period from January 1 to October 25,aa2a*2009 was our predecessor s gain recognizedbb.b&from the effects of our reorganizationcc*c"proceedings. The gain results fromde$f____________________________1g)Created by Morningstar Document Research.0h(http://documentresearch.morningstar.com/^=PF0*8X>
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }=
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE 0 (the difference between our predecessor s
0
(carrying value of remaining prepetition%liabilities subject to compromise and.&the amounts to be distributed pursuant
.
&to the reorganization proceedings. The3+gain from the effects of the reorganization6.proceedings and the application of freshstart%accounting principles is comprised of/'the discharge of liabilities subject to5compromise, net of the issuance of new common1)units and new warrants and the accrual of2*amounts to be settled in cash. For details0(regarding this adjustment, see note 5 to%the consolidated financial statements.&of MagnaChip Semiconductor LLC for the/'tenmonth period ended October 25, 20093+and the twomonth period ended December 31,3+2009 included elsewhere in this prospectus.4,We do not believe these items are indicative1)of our core ongoing operating performance1)because they were incurred as a result of&our Chapter 11 reorganization.D lymIh3Ng:N !"#$%&'()*+,./0123456789:;<=>? (f) / 'This adjustment eliminates the onetime!!/!'impact on cost of sales associated with""3"+the writeup of our inventory in accordance##5#with the principles of freshstart accounting$$;$3upon consummation of the Chapter 11 reorganization.%%%&(g)&&%This adjustment eliminates the impact'''%of noncash equitybased compensation((6(.expenses. Although we expect to incur noncash)))%equitybased compensation expenses in**0*(the future, we believe that analysts and++0+(investors will find it helpful to review,,,%our operating performance without the.&effects of these noncash expenses, as..!.supplemental information./0(h)00%This adjustment eliminates the impact1101(of noncash foreign currency translation2252associated with intercompany debt obligations3343,and foreign currency denominated receivables4404(and payables, as well as the cash impact555%of foreign currency transaction gains6636+or losses on collection of such receivables77.7&and payment of such payables. Although8878/we expect to incur foreign currency translation9919)gains or losses in the future, we believe::0:(that analysts and investors will find it;;3;+helpful to review our operating performance<<.<&without the effects of these primarily==1=)noncash gains or losses, as supplemental>>>information.?DMlgpLe;\o#AUo@ABC@$A____________________________1B)Created by Morningstar Document Research.0C(http://documentresearch.morningstar.com/<=PF0*8X>
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }I;
0
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 1 )Adjusted EBITDA does not reflect our cash

%expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
0(Adjusted EBITDA does not reflect changes1)in, or cash requirements for, our workingcapital needs;5Adjusted EBITDA does not reflect the interest3+expense, or the cash requirements necessary2*to service interest or principal payments,on our debt;.&although depreciation and amortization.&are noncash charges, the assets being1)depreciated and amortized will often have2*to be replaced in the future, and Adjusted5EBITDA does not reflect any cash requirementsfor such replacements;91Adjusted EBITDA does not consider the potentially/'dilutive impact of issuing equitybasedD l6*X
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 4 ,we use Adjusted Net Income in communications
.
&with our board of directors concerning/'our consolidated financial performance;
1
)we believe that Adjusted Net Income is an,$enterprise level performance measure5commonly reported and widely used by analysts*"and investors in our industry; and3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted Net Income.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*T hv,=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ }U}$ }U}
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S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }=
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE / '$13.3 million for restructuringrelated
/
'professional fees and related expenses,4,and (iii) for 2008, a charge of $6.2 million.&for restructuringrelated professional
4
,fees and related expenses. We do not believe%these other restructuring charges are0(indicative of our core ongoing operating.&performance because these charges were0(related, in significant part, to actions1)we took in response to the impacts on our3+business resulting from the global economic%recession that persisted through 20082*and 2009. We cannot guarantee that similar3+charges will not be incurred in the future.(c)1)This adjustment eliminates a $3.7 million3+charge in 2008 related to expenses incurred0(in connection with our abandoned initial2*public offering in 2008. We do not believe0(that these charges are indicative of our%core operating performance. We expect1)to incur similar costs in connection withD lymIc4QkMg !"#$%&'()*+,./0123456789:;<=>? this offering.!"#(d)#1#)This adjustment eliminates a $1.3 million$$4$,charge attributable to a onetime settlement%%4%,of claims with a subcontractor. We no longer&&/&'obtain services from this subcontractor''2'*and do not expect to incur similar charges(((in the future.)*+(e)++%This adjustment eliminates the impact,,1,)of largely noncash reorganization income%and expense items directly associated..0.(with our reorganization proceedings from////'our ongoing operations including, among0020*others, professional fees, the revaluation1101(of assets, the effects of the Chapter 112262.reorganization plan and freshstart accounting3353principles and the writeoff of debt issuance4404(costs. Included in reorganization items,5565.net for the tenmonth period ended October 25,6626*2009 was our predecessor s gain recognized77.7&from the effects of our reorganization88.8&proceedings. The gain results from the9959difference between our predecessor s carrying::3:+value of remaining prepetition liabilities;;0;(subject to compromise and the amounts to<<5<be distributed pursuant to the reorganization==.=&proceedings. The gain from the effects>>>%of the reorganization proceedings and??1?)the application of freshstart accountingD
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p&@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@0@(principles is comprised of the dischargeAAA%of liabilities subject to compromise,BB3B+net of the issuance of new common units andCC/C'new warrants and the accrual of amountsDD4D,to be settled in cash. For details regardingEE7E/this adjustment, see note 5 to the consolidatedFF;F3financial statements of MagnaChip Semiconductor LLCGG1G)for the ten months ended October 25, 2009HH2H*and the two months ended December 31, 2009II.I&included elsewhere in this prospectus.JJ4J,We do not believe these items are indicativeKK1K)of our core ongoing operating performanceLL1L)because they were incurred as a result ofMM'Mour reorganization proceedings.NO(f)O/O'This adjustment eliminates the onetimePP/P'impact on cost of sales associated withQQ3Q+the writeup of our inventory in accordanceRR5Rwith the principles of freshstart accountingSS;S3upon consummation of the Chapter 11 reorganization.TTTU(g)UU%This adjustment eliminates the impactVVV%of noncash equitybased compensationWW6W.expenses. Although we expect to incur noncashXXX%equitybased compensation expenses inYY0Y(the future, we believe that analysts andZZ0Z(investors will find it helpful to review[[[%our operating performance without the\\.\&effects of these noncash expenses, as]]!]supplemental information.^_(h)_/_'This adjustment eliminates the noncashDmlk.RI\z'?xl1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }8
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 0 (Adjusted Net Income does not reflect our
2
*cash expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
4,Adjusted Net Income does not reflect changes1)in, or cash requirements for, our workingcapital needs;1)Adjusted Net Income does not consider the.&potentially dilutive impact of issuing3+equitybased compensation to our managementteam and employees;0(Adjusted Net Income does not reflect the7/costs of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted Net Income differently than we4,do, limiting its usefulness as a comparativemeasure.Dl6*T }0[}*D !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }8
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil / 'our ability to offer costeffective and
/
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.
&our ability to accurately identify and0(respond to emerging technological trends7/and demand for product features and performancecharacteristics;4,our ability to continue to rapidly introduce5new products that are accepted by the market;1)our ability to adopt or adapt to emergingindustry standards;0(the number and nature of our competitors%and competitiveness of their products'and services in a given market;5entrance of new competitors into our markets;3+our ability to enter the highly competitive$power management market; andDl6*Xn:.R i] !"#$ !$"____________________________1#)Created by Morningstar Document Research.0$(http://documentresearch.morningstar.com/
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }7
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 6 .pay substantial damages or indemnify customers
0
(or licensees for damages they may suffer0(if the products they purchase from us or3+the technology they license from us violate
3
+the intellectual property rights of others;6.stop our manufacture, use, sale or importation2*of infringing products; expend significant6.resources to develop or acquire noninfringing
technologies;!discontinue processes; or4,obtain licenses to the intellectual property'we are found to have infringed.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/>06*PfZh7+OC7=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }I;
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil / 'increasing our vulnerability to general
)
!economic and industry conditions;.&requiring a substantial portion of our
1
)cash flow from operations to be dedicated0(to the payment of principal and interest/'on our indebtedness, therefore reducing4,our ability to use our cash flow to fund our,$operations, capital expenditures and&future business opportunities;1)limiting our ability to obtain additional.&financing for working capital, capital0(expenditures, debt service requirements,%acquisitions and general corporate orother purposes; and2*limiting our ability to adjust to changing91market conditions and placing us at a competitive0(disadvantage compared to our competitorswho have less debt.Dl6*^Ro$J>[, !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }8
1
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil / 'actual or anticipated variations in our
5
results of operations from quarter to quarteror year to year;
.
&announcements by us or our competitors0(of significant agreements, technological+#innovations or strategic alliances;/'changes in recommendations or estimates1)by any securities analysts who follow oursecurities;2*addition or loss of significant customers;2*recruitment or departure of key personnel;1)changes in economic performance or market0(valuations of competing companies in our industry;4,price and volume fluctuations in the overall
stock market;D=l6*R5)bVU !"#$%&'()*+,./0 . &market conditions in our industry, end!!+!#markets and the economy as a whole;"##7#/subsequent sales of stock and other financings;$%%+%#litigation, legislation, regulation&&4&,or technological developments that adversely'' 'affect our business; and()))%the expiration of contractual lockup**/*'agreements with our executive officers,++3++directors and greater than 1% stockholders.,$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/&@ocm1%B6*=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }y<
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 2 *authorize our board of directors to issue,
/
'without stockholder approval, preferred7/stock with such terms as the board of directorsmay determine;
0(divide our board of directors into three4,classes so that only approximately onethird3+of the total number of directors is elected
each year;/'permit directors to be removed only for!cause by a majority vote;1)prohibit action by written consent of our
stockholders;0(prohibit any person other than our board/'of directors, the chairman of our board1)of directors, our Chief Executive Officer6.or holders of at least 25% of the voting power1)of all then outstanding shares of capital1)stock of the corporation entitled to vote.&generally in the election of directorsD l6*Ux(T5K !"#$%&'( : 2to call a special meeting of our stockholders; and!""/"'specify advance notice requirements for##7#/stockholder proposals and director nominations.$%$&____________________________1')Created by Morningstar Document Research.0((http://documentresearch.morningstar.com/]S=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }y<
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil 0 (the transaction is approved by the board
3
+of directors before the date the interested)!stockholder attained that status;
2
*upon consummation of the transaction which/'resulted in the stockholder becoming an.&interested stockholder, the interested4,stockholder owned at least 85% of the voting/'stock of the corporation outstanding at.&the time the transaction commenced; or7/on or after such date, the business combination1)is approved by the board of directors and0(authorized at a meeting of stockholders,:2and not by written consent, by at least twothirds/'of the outstanding voting stock that is0(not owned by the interested stockholder.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/BX6*Si:.BUI==PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcPrior to the effectiveness of the registration statement of which this prospectus is a part, we wil  %any merger or consolidation involving
7
/the corporation and the interested stockholder;7/any sale, transfer, pledge or other disposition
7
/of 10% or more of the assets of the corporation%involving the interested stockholder;6.subject to certain exceptions, any transaction0(that results in the issuance or transfer:2by the corporation of any stock of the corporation&to the interested stockholder;1)any transaction involving the corporation;3that has the effect of increasing the proportionate1)share of the stock of any class or series%of the corporation beneficially owned)!by the interested stockholder; or1)the receipt by the interested stockholder:2of the benefit of any loans, advances, guarantees,4,pledges or other financial benefits provided&by or through the corporation.DC l6*RFWKW e~1 !"# $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/<=PF0*8X>
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci As of March 31, 2010
(in millions)
Pro Forma
Actual
as Adjusted
3+Indebtedness (including current maturities)&Senior secured credit facilityN@~
( 10.500% senior notes due 2018(1)fffffn@Stockholders equity:5Common units, no par value; 375,000,000 unitsK@7/authorized, 307,233,996 issued and outstanding,4,actual; and no units issued and outstanding,pro forma as adjusted3+Preferred stock, $0.01 par value, no shares:2authorized, issued and outstanding, actual; shares5authorized, no shares issued and outstanding,pro forma as adjusted.7/Common stock, par value $0.01 per share; shares5authorized, no shares issued and outstanding,7/actual; and shares issued and outstanding,pro forma as adjusted"Additional paidin capital)e@~
Dl6*b%tl`A}n ! " # $ % & ' ( ) * + Retained earnings =@ ,!$Accumulated other comprehensive loss!!!ffffff6!!!!!"""""""""/#'Total unitholders / stockholders equity###l@#####$$$$$$$$$%Total capitalization%~
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }y<}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci %Assumed initial public offering price ~
per share91Net tangible book value per share as of March 31,~
~
j/
'Decrease in pro forma net tangible book
:2value per share attributable to the $130.7 million#distribution to unitholders/'Increase in pro forma net tangible book~
5value per share attributable to new investors3+Pro forma net tangible book value per share1)after giving effect to the $130.7 million0(distribution to our unitholders and thisoffering+#Dilution per share to new investors~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/BC
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NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }$} $ }$}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
Shares
Total Average
Purchased
Consideration
Price
Number
%
Amount
%
Per Share
.&(In millions, except share and % data)Existing stockholders % ~
%~
New investors(1)
Total % ~
%~
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6#6* pqevznb:=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }y#}$ }$} $ }$}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
Average
Shares
Total
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Number %
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }U5}$ }
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"""""""""""""""""""$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010Income Statement
! Successor(1)
Predecessor !
Three Months
Two Month
Ten Month
Three Months
!
EndedPeriod Ended
Period Ended
EndedYears Ended!
March 31,December 31,
October 25,
March 29,December 31,!
2010*2009**
2009**
2009*2008**2007**2006**2005**!2*(In millions, except per common unit data)!&Statements of Operations Data:
! Net salespf@fffff[@
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }U}$ }8
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE~
/ 'As of October 25, 2009, the freshstart

%adoption date, we adopted freshstart1)accounting for our consolidated financial1)statements. Because of the emergence from
/
'reorganization proceedings and adoption1)of freshstart accounting, the historical/'financial information for periods after0(October 25, 2009 is not fully comparable/'to periods before October 25, 2009. See/'Management s Discussion and Analysis of5Financial Condition and Results of Operations'Recent Changes to Our Business.~
0(Total indebtedness is calculated as long,$and shortterm borrowings, including4,the current portion of longterm borrowings.~
/'Longterm obligations include longterm1)borrowings, capital leases and redeemable$convertible preferred units.~
/'We define Adjusted EBITDA as net income3+(loss) less income (loss) from discontinuedD@ lymIf6Tfu( !"#$%&'()*+,./012345 5 operations, net of taxes, adjusted to exclude!!4!,(i) depreciation and amortization associated""1")with continuing operations, (ii) interest##0#(expense, net, (iii) income tax expenses,$$2$*(iv) restructuring and impairment charges,%%7%/(v) other restructuring charges, (vi) abandoned&&/&'IPO expenses, (vii) subcontractor claim''/''settlement, (viii) the increase in cost((/('of sales resulting from the freshstart))7)/inventory accounting stepup, (ix) equitybased**0*(compensation expense, (x) reorganization++1+)items, net and (xi) foreign currency gain,,3,+(loss), net. See the footnotes to the table/'below for further information regarding../.'these items. We present Adjusted EBITDA//4/,as a supplemental measure of our performance000because:12$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/0j_x%DX s#=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }:
#
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one7/time or recurring items that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our.&operating performance to that of other"companies in our industry.Dl6*Vu!QEl`u' !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }:
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 8 0for planning purposes, including the preparation
'
of our annual operating budget;7/to evaluate the effectiveness of our enterprise
"
level business strategies;5in communications with our board of directors%concerning our consolidated financialperformance; and/'in certain of our compensation plans as%a performance measure for determining( incentive compensation payments.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*WK]@=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ } }$ }U}$ }U}
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
Historical
Successor
Predecessor
Three Months
Two Month
Ten Month
Three Months
Ended
Period Ended
Period Ended
Ended
Years Ended
March 31,December 31,
October 25,
March 29,December 31,
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }C
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE / 'statements of operations. These charges
/
'are comprised of the following: (i) for0(the three months ended March 29, 2009, a80charge of $3.1 million for restructuringrelated
/
'professional fees and related expenses,0((ii) for 2009, a charge of $13.3 million.&for restructuringrelated professional0(fees and related expenses, and (iii) for@82008, a charge of $6.2 million for restructuringrelated/'professional fees and related expenses.3+We do not believe these other restructuring2*charges are indicative of our core ongoing3+operating performance because these charges5were related, in significant part, to actions1)we took in response to the impacts on our3+business resulting from the global economic%recession that persisted through 20082*and 2009. We cannot guarantee that similar3+charges will not be incurred in the future.(c)1)This adjustment eliminates a $3.7 million3+charge in 2008 related to expenses incurred0(in connection with our abandoned initialD lymIg2?Sft$ !"#$%&'()*+,./0123456789:;<=>? 2 *public offering in 2008. We do not believe!!0!(that these charges are indicative of our"""%core operating performance. We expect##1#)to incur similar costs in connection with$$$this offering.%&(d)&1&)This adjustment eliminates a $1.3 million''4',charge attributable to a onetime settlement((4(,of claims with a subcontractor. We no longer))/)'obtain services from this subcontractor**2**and do not expect to incur similar charges+++in the future.,(e)%This adjustment eliminates the impact..1.)of largely noncash reorganization income///%and expense items directly associated0000(with our reorganization proceedings from11/1'our ongoing operations including, among2222*others, professional fees, the revaluation3303(of assets, the effects of the Chapter 114464.reorganization plan and freshstart accounting5555principles and the writeoff of debt issuance6606(costs. Included in reorganization items,7767.net for the tenmonth period ended October 25,8828*2009 was our predecessor s gain recognized99.9&from the effects of our reorganization::.:&proceedings. The gain results from the;;5;difference between our predecessor s carrying<<3<+value of remaining prepetition liabilities==0=(subject to compromise and the amounts to>>5>be distributed pursuant to the reorganization??.?&proceedings. The gain from the effectsDrlfBW 2Rfw)D@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@@%of the reorganization proceedings andAA1A)the application of freshstart accountingBB0B(principles is comprised of the dischargeCCC%of liabilities subject to compromise,DD3D+net of the issuance of new common units andEE/E'new warrants and the accrual of amountsFF4F,to be settled in cash. For details regardingGG7G/this adjustment, see note 5 to the consolidatedHH;H3financial statements of MagnaChip Semiconductor LLCII2I*for the tenmonth period ended October 25,JJ8J02009 and the twomonth period ended December 31,KK3K+2009 included elsewhere in this prospectus.LL4L,We do not believe these items are indicativeMM1M)of our core ongoing operating performanceNN1N)because they were incurred as a result ofOO&Oour Chapter 11 reorganization.PQ(f)Q/Q'This adjustment eliminates the onetimeRR/R'impact on cost of sales associated withSS3S+the writeup of our inventory in accordanceTT5Twith the principles of freshstart accountingUU;U3upon consummation of the Chapter 11 reorganization.VW(g)WW%This adjustment eliminates the impactXXX%of noncash equitybased compensationYY6Y.expenses. Although we expect to incur noncashZZZ%equitybased compensation expenses in[[0[(the future, we believe that analysts and\\0\(investors will find it helpful to review]]]%our operating performance without the^^.^&effects of these noncash expenses, as__!_supplemental information.Dlj;APf$00Lk`abcdefghijklmnopqrst`a(h)aa%This adjustment eliminates the impactbb0b(of noncash foreign currency translationcc5cassociated with intercompany debt obligationsdd4d,and foreign currency denominated receivablesee0e(and payables, as well as the cash impactfff%of foreign currency transaction gainsgg3g+or losses on collection of such receivableshh.h&and payment of such payables. Althoughii7i/we expect to incur foreign currency translationjj1j)gains or losses in the future, we believekk0k(that analysts and investors will find itll3l+helpful to review our operating performancemm.m&without the effects of these primarilynn1n)noncash gains or losses, as supplementaloooinformation.pq$r____________________________1s)Created by Morningstar Document Research.0t(http://documentresearch.morningstar.com/.\o&:RsK=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }I;
0
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 1 )Adjusted EBITDA does not reflect our cash

%expenditures, or future requirements,/'for capital expenditures or contractualcommitments;
0(Adjusted EBITDA does not reflect changes1)in, or cash requirements for, our workingcapital needs;5Adjusted EBITDA does not reflect the interest3+expense, or the cash requirements necessary2*to service interest or principal payments,on our debt;.&although depreciation and amortization.&are noncash charges, the assets being1)depreciated and amortized will often have2*to be replaced in the future, and Adjusted5EBITDA does not reflect any cash requirementsfor such replacements;91Adjusted EBITDA does not consider the potentially/'dilutive impact of issuing equitybasedD l6*X
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }6
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 4 ,we use Adjusted Net Income in communications
.
&with our board of directors concerning/'our consolidated financial performance;
1
)we believe that Adjusted Net Income is an,$enterprise level performance measure5commonly reported and widely used by analysts*"and investors in our industry; and3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted Net Income.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/86*T hv,=PF0*8X>
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ } }$ }U}$ }U}
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+
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
Historical
Successor
Predecessor
Three Months
Two Month
Ten Month
Three Months
Ended
Period Ended
Period Ended
Ended
Years Ended
March 31,December 31,
October 25,
March 29,December 31,
~
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f
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(In millions)Net income (loss)?@~
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lQz33333f%Less: Income (loss) from discontinued?
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VI operations, net of taxes
0(Income (loss) from continuing operations?@
@
9Q\t`Adjustments:
/'Restructuring and impairment charges(a)333333?
?
?*@333333(@&Other restructuring charges(b)
*@
@@!Abandoned IPO expenses(c)
@)!Subcontractor claim settlement(d)
?$Reorganization items, net(e)
$
Inventory stepup(f)?3333331@
,$Equity based compensation expense(g)?@
?
??333333?D(l6*,t{"I%i%@0 !"#$%&'()*. &Amortization of intangibles associated @ ffffff@
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }C
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE (a) 1 )This adjustment is comprised of all items
4
,included in the restructuring and impairment80charges line item on our consolidated statements0(of operations, and eliminates the impact
/
'of restructuring and impairment charges1)related to (i) for the three months ended3+March 31, 2010, impairment of two abandoned5inprocess research and development projects,4,accounted for as indefinitelived intangible80assets as part of the application of freshstart3+accounting, (ii) for the three months ended3+March 29, 2009, the closure of our research6.and development facilities in Japan, (iii) for4,2009, termination benefits and other related91costs, for the tenmonth period ended October 25,2*2009 in connection with the closure of one2*of our research and development facilities4,in Japan, (iv) for 2008, goodwill impairment3+triggered by the significant adverse change0(in the revenue of our MDS reporting unit80and a reversal of a portion of the restructuring2*accrual related to the closure of our Gumi.&fiveinch wafer fabrication facilitiesD[
lymIU q"=J] !"#$%&'()*+,./0123456789:;<=>? 1 )in 2007, and (v) for 2007, the closure of!!8!0our Gumi fiveinch wafer fabrication facilities.""1")We do not believe these restructuring and##0#(impairment charges are indicative of our$$2$*core ongoing operating performance because%%6%.we do not anticipate similar facility closures&&/&'and market driven events in our ongoing''0'(operations, although we cannot guarantee((1()that similar events will not occur in the)))future.*+(b)+8+0This adjustment relates to certain restructuring,,:,2charges that are not included in the restructuring/'and impairment charges line item on our....&consolidated statements of operations.//4/,These items are included in selling, general0070/and administrative expenses in our consolidated11/1'statements of operations. These charges22/2'are comprised of the following: (i) for3303(the three months ended March 29, 2009, a44840charge of $3.1 million for restructuringrelated55/5'professional fees and related expenses,6606((ii) for 2009, a charge of $13.3 million77.7&for restructuringrelated professional8808(fees and related expenses, and (iii) for99@982008, a charge of $6.2 million for restructuringrelated::/:'professional fees and related expenses.;;3;+We do not believe these other restructuring<<2<*charges are indicative of our core ongoing==3=+operating performance because these charges>>5>were related, in significant part, to actions??1?)we took in response to the impacts on ourDl_x&B^y&DYg0@ABCDEFGHIJKLMNOPQ@@3@+business resulting from the global economicAAA%recession that persisted through 2008BB2B*and 2009. We cannot guarantee that similarCC3C+charges will not be incurred in the future.DDDE(c)E1E)This adjustment eliminates a $3.7 millionFF3F+charge in 2008 related to expenses incurredGG0G(in connection with our abandoned initialHH2H*public offering in 2008. We do not believeII0I(that these charges are indicative of ourJJJ%core operating performance. We expectKK8K0to incur costs in connection with this offering.LLLMN$O____________________________1P)Created by Morningstar Document Research.0Q(http://documentresearch.morningstar.com/(ThWn"aUI!=PF0*8X>
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }}$ }=
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE (d) 1 )This adjustment eliminates a $1.3 million
4
,charge attributable to a onetime settlement4,of claims with a subcontractor. We no longer/'obtain services from this subcontractor
2
*and do not expect to incur similar chargesin the future.(e)%This adjustment eliminates the impact1)of largely noncash reorganization income%and expense items directly associated0(with our reorganization proceedings from/'our ongoing operations including, among2*others, professional fees, the revaluation0(of assets, the effects of the Chapter 116.reorganization plan and freshstart accounting5principles and the writeoff of debt issuance0(costs. Included in reorganization items,6.net for the tenmonth period ended October 25,2*2009 was our predecessor s gain recognized.&from the effects of our reorganization.&proceedings. The gain results from the5difference between our predecessor s carrying3+value of remaining prepetition liabilitiesD lymIY6T o.L !"#$%&'()*+,./0123456789:;<=>? 0 (subject to compromise and the amounts to!!5!be distributed pursuant to the reorganization""."&proceedings. The gain from the effects###%of the reorganization proceedings and$$1$)the application of freshstart accounting%%0%(principles is comprised of the discharge&&&%of liabilities subject to compromise,''3'+net of the issuance of new common units and((/('new warrants and the accrual of amounts))4),to be settled in cash. For details regarding**7*/this adjustment, see note 5 to the consolidated++7+/financial statements of MagnaChip Semiconductor,,6,.LLC for the tenmonth period ended October 25,802009 and the twomonth period ended December 31,..3.+2009 included elsewhere in this prospectus.//4/,We do not believe these items are indicative0010)of our core ongoing operating performance1111)because they were incurred as a result of22'2our reorganization proceedings.34(f)4/4'This adjustment eliminates the onetime55/5'impact on cost of sales associated with6636+the writeup of our inventory in accordance7757with the principles of freshstart accounting88;83upon consummation of the Chapter 11 reorganization.999:(g)::%This adjustment eliminates the impact;;;%of noncash equitybased compensation<<6<.expenses. Although we expect to incur noncash===%equitybased compensation expenses in>>0>(the future, we believe that analysts and??0?(investors will find it helpful to reviewDlc7T^i<0H0L@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@@%our operating performance without theAA.A&effects of these noncash expenses, asBB!Bsupplemental information.CD(h)D/D'This adjustment eliminates the noncashEE5Eimpact of amortization expense for intangibleFF2F*assets created as a result of the purchaseGG8G0accounting treatment of the Original AcquisitionHH.H&and other subsequent acquisitions, andII6I.from the application of freshstart accountingJJJ%in connection with the reorganizationKK5Kproceedings. We do not believe these noncashLLL%amortization expenses for intangiblesMM4M,are indicative of our core ongoing operatingNN0N(performance because the assets would notOO2O*have been capitalized on our balance sheetPP6P.but for the application of purchase accountingQQ1Q)or freshstart accounting, as applicable.RRRS(i)SS%This adjustment eliminates the impactTT0T(of noncash foreign currency translationUU5Uassociated with intercompany debt obligationsVV4V,and foreign currency denominated receivablesWW0W(and payables, as well as the cash impactXXX%of foreign currency transaction gainsYY3Y+or losses on collection of such receivablesZZ.Z&and payment of such payables. Although[[7[/we expect to incur foreign currency translation\\1\)gains or losses in the future, we believe]]0](that analysts and investors will find it^^3^+helpful to review our operating performance__._&without the effects of these primarilyDlm0$7Gdz(k~2Pd`abcdef``1`)noncash gains or losses, as supplementalaaainformation.bc$d____________________________1e)Created by Morningstar Document Research.0f(http://documentresearch.morningstar.com/xwkC=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }8
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 1 )Adjusted Net Income does not consider the
.
&potentially dilutive impact of issuing3+equitybased compensation to our managementteam and employees;
0(Adjusted Net Income does not reflect the7/costs of holding certain assets and liabilities"in foreign currencies; and5other companies in our industry may calculate/'Adjusted Net Income differently than we4,do, limiting its usefulness as a comparativemeasure.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*Wy&@=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }8
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 3 +the reorganization proceedings and adoption
!
of freshstart reporting;%the corporate conversion; and
1)the issuance of $250 million senior notes5by MagnaChip Semiconductor S.A. and MagnaChip7/Semiconductor Finance Company, our whollyowned0(subsidiaries, and the application of thenet proceeds therefrom.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/46*bV kyQ=PF0*8X>
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci Successor
October 25, 2009
Assets:!
Cash and cash equivalents
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
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NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }*}$ } }$ }}$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci Estimated
Intangible Assets
Fair ValueUseful lives
Technology
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }7}$ }
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
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NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }8}$ }
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }U}$ }8
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci~
5 To eliminate interest expense of $2.0 million
/
'which was incurred on our $61.6 million0(aggregate principal amount new term loan0(which was recognized in the three months
2
*ended March 31, 2010. In addition, the pro3+forma adjustment assumes the 10.500% senior/'notes in the aggregate principal amount3+of $250.0 million, issued on April 9, 2010,/'were outstanding as of January 1, 2009.1)The resulting additional interest expense0(from our 10.500% senior notes would have6.been $6.8 million using the effective interestrate method.~
1)We believe that the pro forma adjustments/'related to the issuance of $250 million2*aggregate principal amount of senior notes/'and the application of the net proceeds7/should not have an impact on income tax expense2*for the three months ended March 31, 2010.0(The pro forma adjustment resulting in an6.increase in interest expense, net is primarily0(related to our foreign subsidiaries that1)have sufficient amounts of operating lossDp
l6*Pj6K3G !"#$%&'()*+,./0123456789  %carry forwards and, accordingly, such!!0!(pro forma adjustment will have no income"""tax impact.##0#(In addition, we believe that there would$$2$*be no income tax impact from the corporate%%/%'conversion and the change in tax status&&2&*to a corporation. The corporate conversion''/''does not impact MagnaChip Semiconductor((4(,LLC s operating structure which is a holding))1))company without its own revenue or income**/*'generating activities with a history of++,+$consecutive losses. Accordingly, the,,5,converted MagnaChip Semiconductor Corporation/'is expected to have minimal net taxable..1.)income or loss for the three months ended//0/(March 31, 2010 and in subsequent periods0000(and therefore any tax consequences would1101(be immaterial. Consequently, even if the22/2'corporate conversion had occurred as of3313)January 1, 2009, we would expect that any4444,tax consequences would have been immaterial.56$7____________________________18)Created by Morningstar Document Research.09(http://documentresearch.morningstar.com/8k
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }7}$ }}$
$
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci Earnings
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2010 (Diluted)D
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010NO TITLE~
3 +To reflect a $46.5 million increase in cash

%and cash equivalents which represents0(the portion of the net proceeds from the4,issuance of $250 million aggregate principal
/
'amount of senior notes that was applied/'to fund working capital and for generalcorporate purposes.~
0(To reflect $7.9 million of debt issuance0(costs in connection with the offering of/'$250 million aggregate principal amount4,of senior notes and $0.2 million elimination1)of existing debt issuance costs regarding+#the repayment of our new term loan.~
1)To reflect the issuance of $250.0 million2*aggregate principal amount of senior notes4,with $3.3 million of original issue discount0(and application of $130.7 million of net6.proceeds to make a distribution to unitholders1)and resulting decrease in additional paid3+in capital and application of $61.6 million2*of net proceeds to repay our new term loan2*of $61.6 million of which $0.6 million was0(classified as shortterm as of March 31,D
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05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
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NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }@}$ }}$ }
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$MAGNACHIP SEMICONDUCTOR Corp
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05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci Earnings
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NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 0 (Display Solutions: Our Display Solutions
0
(products include source and gate drivers0(and timing controllers that cover a wide0(range of flat panel displays used in LCD
5
televisions and LED televisions and displays,0(mobile PCs and mobile communications and4,entertainment devices. Our display solutions4,support the industry s most advanced display.&technologies, such as LTPS and AMOLED,3+as well as highvolume display technologies3+such as TFT. Our Display Solutions business1)represented 50.5%, 50.5% and 46.7% of our5net sales for the fiscal years ended December0(31, 2009 (on a combined basis), 2008 and.&2007, respectively and 42.8% and 58.8%3+of our net sales for the three months ended80March 31, 2010 and March 29, 2009, respectively.4,Power Solutions: Our Power Solutions segment/'produces power management semiconductor2*products including discrete and integrated.&circuit solutions for power management%in highvolume consumer applications.DF
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m!7Lef !"#$%&'()*+,./0123456789:;<=>? 4 ,These products include MOSFETs, LED drivers,!!!%DCDC converters, analog switches and""."&linear regulators, such as lowdropout##0#(regulators, or LDOs. Our power solutions$$.$&products are designed for applications%%/%'such as mobile phones, LCD televisions,&&4&,and desktop computers, and allow electronics''0'(manufacturers to achieve specific design((0((goals of high efficiency and low standby))3)+power consumption. Going forward, we expect**2**to continue to expand our power management++.+&product portfolio. Our Power Solutions,,1,)business represented 2.2% and 0.9% of our5net sales for the fiscal years ended December..0.(31, 2009 (on a combined basis) and 2008,//1/)respectively and 5.0% and 0.9% of our net0030+sales for three months ended March 31, 201011)1!and March 29, 2009, respectively.23313)Semiconductor Manufacturing Services: Our44,4$Semiconductor Manufacturing Services555%segment provides specialty analog and6606(mixedsignal foundry services to fabless77.7&semiconductor companies that serve the8858consumer, computing and wireless end markets.9949,We manufacture wafers based on our customers::/:'product designs. We do not market these;;.;&products directly to end customers but<<<%rather supply manufactured wafers and==4=,products to our customers to market to their>>>%end customers. We offer approximately??.?&200 process flows to our manufacturingDlg
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci  %Adjusted EBITDA eliminates the impact
3
+of a number of items that may be either one1)time or recurring that we do not consider6.to be indicative of our core ongoing operating
performance;80we believe that Adjusted EBITDA is an enterprise3+level performance measure commonly reported1)and widely used by analysts and investorsin our industry;3+we anticipate that our investor and analyst.&presentations after we are public will$include Adjusted EBITDA; and0(we believe that Adjusted EBITDA provides4,investors with a more consistent measurement3+of period to period performance of our core2*operations, as well as a comparison of our%operating performance to companies in
our industry.Dl6*V {'WKrf{ !"$ ____________________________1!)Created by Morningstar Document Research.0"(http://documentresearch.morningstar.com/
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)Periodic Results of (2)
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }$ }:
$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci 8 0for planning purposes, including the preparation
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level business strategies;5in communications with our board of directors%concerning our consolidated financialperformance; and/'in certain of our compensation plans as%a performance measure for determining( incentive compensation payments.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*WK]@=PF0*8X>
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NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci Period Rate
$Year ended December 31, 2007
929:1$Year ended December 31, 20081,099:1/
'Tenmonth period ended October 25, 2009
1,302:1
0(Twomonth period ended December 31, 2009
November 20091,172:1
December 20091,165:1)!Three months ended March 29, 20091,417:1)!Three months ended March 31, 2010January 20101,139:1
February 20101,157:1
March 20101,138:1$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:6*?vrb=PF0*8X>
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05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
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NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
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NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010kcThe U.S. federal income tax consequences of the cancellation of the depositary shares are not speci
Predecessor Company
Year Ended
Year Ended
December 31, 2008
December 31, 2007
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% of
Change
Amount net sales
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }U5}$ }
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05/21/2010Income Statement
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TwoMonth
OneMonth
EndedPeriod Ended
Period Ended
Three Months Ended
March 31,December 31,
October 25,
September 27,June 28, March 29,
2010*2009**
2009*
2009*
2009*
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NO TITLENO TITLE (1)!Prior to the effectiveness of tPrior to the ef (1)Prior to the ef (2)Prior to the ef (3)Prior to the ef (4)Prior to the ef (5)Income StatementNO TITLE (2)Prior to the ef (6)Prior to the ef (7)Prior to the ef (8)NO TITLE (3)NO TITLE (4)Prior to the ef (9)Prior to the ef (10)Prior to the ef (11)NO TITLE (5)Prior to the ef (12)Prior to the ef (13)Prior to the ef (14)Prior to the ef (15)Prior to the ef (16)Prior to the ef (17)Prior to the ef (18)Prior to the ef (19)!The US federal income tax conse The US federal income tax (1) The US federal income tax (2) The US federal income tax (3)Income Statemen (1)NO TITLE (6) The US federal income tax (4) The US federal income tax (5) The US federal income tax (6)NO TITLE (7) The US federal income tax (7) The US federal income tax (8) The US federal income tax (9)NO TITLE (8)NO TITLE (9)!The US federal income tax (10)!The US federal income tax (11)!The US federal income tax (12)!The US federal income tax (13)!The US federal income tax (14)!The US federal income tax (15)!The US federal income tax (16)!The US federal income tax (17)
NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2)Periodic Results of (1)Periodic Results of (2)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
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Balance SheetIncome Statemen (3)Periodic Results of (47)
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NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ } }$ }U}$ } }
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TwoMonth
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EndedPeriod Ended
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March 31,December 31,
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (2)
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Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
NO TITLE (16)Periodic Results of (67)Periodic Results of (68)Periodic Results of (69)Periodic Results of (70)Periodic Results of (71)Periodic Results of (72)Periodic Results of (73)Periodic Results of (74)Periodic Results of (75)Periodic Results of (76)Periodic Results of (77)Periodic Results of (78)Periodic Results of (79)Periodic Results of (80)Periodic Results of (81)Periodic Results of (82)Periodic Results of (83)Periodic Results of (84)Periodic Results of (85)Periodic Results of (86)Periodic Results of (87)Periodic Results of (88)Periodic Results of (89)Periodic Results of (90)Periodic Results of (91)Periodic Results of (92)Periodic Results of (93)Periodic Results of (94)Periodic Results of (95)Periodic Results of (96)Periodic Results of (97)Periodic Results of (98)Periodic Results of (99)Periodic Results of (100)Periodic Results of (101)Periodic Results of (102)Periodic Results of (103)Periodic Results of (104)Periodic Results of (105)Periodic Results of (106)Periodic Results of (107)Periodic Results of (108)Periodic Results of (109)Periodic Results of (110)Periodic Results of (111)U }0}$ } }$ }U}$ } }
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Predecessor
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TwoMonth
OneMonth
EndedPeriod Ended
Period Ended
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March 31,December 31,
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NO TITLE (10)!The US federal income tax (18)!The US federal income tax (19)!The US federal income tax (20)!The US federal income tax (21)!The US federal income tax (22)!The US federal income tax (23)!The US federal income tax (24)!The US federal income tax (25)!The US federal income tax (26)!The US federal income tax (27)!The US federal income tax (28)!The US federal income tax (29)!The US federal income tax (30)!The US federal income tax (31)!The US federal income tax (32)!The US federal income tax (33)!The US federal income tax (34)!The US federal income tax (35)!The US federal income tax (36)!The US federal income tax (37)Income Statemen (2) Periodic Results of OperationsPeriodic Results of (1)
NO TITLE (11)Periodic Results of (3)Periodic Results of (4)Periodic Results of (5)Periodic Results of (6)Periodic Results of (7)Periodic Results of (8)Periodic Results of (9)Periodic Results of (10)Periodic Results of (11)Periodic Results of (12)Periodic Results of (13)Periodic Results of (14)Periodic Results of (15)Summary CompensationPeriodic Results of (16)Periodic Results of (17)Summary Compens (1)Periodic Results of (18)Periodic Results of (19)Stock Option Grants
NO TITLE (12)Outstanding Equity Awards
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NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
NO TITLE (15)Periodic Results of (28)Periodic Results of (29)Periodic Results of (30)Periodic Results of (31)Periodic Results of (32)Periodic Results of (33)Periodic Results of (34)Periodic Results of (35)Periodic Results of (36)Periodic Results of (37)Periodic Results of (38)Periodic Results of (39)Periodic Results of (40)Periodic Results of (41)Periodic Results of (42)Periodic Results of (43)Periodic Results of (44)Periodic Results of (45)Periodic Results of (46)
Balance SheetIncome Statemen (3)Periodic Results of (47)
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$MAGNACHIP SEMICONDUCTOR Corp
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05/21/2010&Periodic Results of Operations 1 )Broad Offering of Differentiated Products
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'with Advanced SystemLevel Features and/'Functions. Leading consumer electronics1)manufacturers seek to differentiate their
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$products by incorporating innovative1)semiconductor products that enable unique.&systemlevel functionality and enhance/'performance. These consumer electronics1)manufacturers seek to closely collaborate.&with semiconductor solutions providers2*that continuously develop new and advanced1)products, technologies, and manufacturing7/processes that enable state of the art features80and functions, such as bright and thin displays,0(small form factor and energy efficiency.1)Fast Time to Market with New Products. As4,a result of rapid technological advancements0(and short product lifecycles, our target,$customers typically prefer suppliers6.who have a compelling pipeline of new products3+and can leverage a substantial intellectual2*property and technology base to accelerateD l{ocW3Pn$BT[w% !"#$%&'()*+,./0123456789:;<=>?  %product design and manufacturing when!!!needed."##1#)Nimble, Stable and Reliable Manufacturing$$1$)Services. Fabless semiconductor providers%%3%+who rely on external manufacturing services&&3&+often face rapidly changing product cycles.''0'(If these fabless companies are unable to((1()meet the demand for their products due to))0)(issues with their manufacturing services**1*)providers, their profitability and market++/+'share can be significantly impacted. As,,9,1a result, they prefer semiconductor manufacturing6.services providers who can increase production..4.,quickly and meet demand consistently through//1/)periods of constrained industry capacity.00/0'Furthermore, many fabless semiconductor1121*providers serving the consumer electronics22/2'and industrial sectors need specialized333%analog and mixedsignal manufacturing444%capabilities to address their product55*5"performance and cost requirements.677B7:Ability to Deliver Cost Competitive Solutions. Electronics8818)manufacturers are under constant pressure99.9&to deliver cost competitive solutions.::/:'To accomplish this objective, they need;;.;&strategic semiconductor suppliers that<<0<(have the ability to provide systemlevel==.=&solutions, highly integrated products,>>4>,a broad product offering at a range of price??4?,points and have the design and manufacturingDl3Hcv$
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010&Periodic Results of Operations 6 .Advanced Analog and MixedSignal Semiconductor
,
$Technology and Intellectual Property<4Platform. We believe we have one of the broadest91and deepest analog and mixedsignal semiconductor

%technology platforms in the industry.0(Our long operating history, large patent,$portfolio, extensive engineering and0(manufacturing process expertise and wide91selection of analog and mixedsignal intellectual/'property libraries allow us to leverage/'our technology and develop new products0(across multiple end markets. Our product.&development efforts are supported by a0(team of approximately 391 engineers. Our3+platform allows us to develop and introduce4,new products quickly as well as to integrate1)numerous functions into a single product.7/For example, we were one of the first companies0(to introduce a commercial AMOLED display!driver for mobile phones.91Established Relationships and Close Collaboration5with Leading Global Electronics Companies. WeD
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k." !"#$%&'()*+,./0123456789:;<=>? : 2have a long history of supplying and collaborating!!!%on product and technology development""/"'with leading innovators in the consumer##.#&electronics market. Our close customer$$.$&relationships have been built based on%%1%)many years of close collaborative product&&/&'development which provides us with deep''/''system level knowledge and key insights((1()into our customers needs. As a result, we))/)'are able to continuously strengthen our**1*)technology platform in areas of strategic++/+'interest for our customers and focus on,,6,.those products and services that our customers*"and end consumers demand the most..//3/+Longstanding Presence in Asia and Proximity000%to Global Consumer Electronics Supply1121*Chain. Our presence in Asia facilitates22.2&close contact with our customers, fast3303(response to their needs and enhances our4424*visibility into new product opportunities,5505(markets and technology trends. According666%to Gartner, semiconductor consumption77/7'in Asia, excluding Japan, has increased8808(from 49% of global production in 2004 to9939+60% in 2009 and is projected to grow to 65%::.:&by 2013. Our substantial manufacturing;;.;&operations in Korea and design centers<<1<)in Korea and Japan place us close to many==0=(of our largest customers and to the core>>1>)of the global consumer electronics supply??8?0chain. We have active applications, engineering,Dla5Ro3Ol!
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NO TITLE (12)Outstanding Equity Awards
NO TITLE (13)Periodic Results of (20)Periodic Results of (21)
NO TITLE (14)Periodic Results of (22)Periodic Results of (23)Periodic Results of (24)Periodic Results of (25)Periodic Results of (26)Periodic Results of (27)
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Balance SheetIncome Statemen (3)Periodic Results of (47)
Cash FlowsPeriodic Results of (48)Periodic Results of (49)Periodic Results of (50)Periodic Results of (51)Periodic Results of (52)Periodic Results of (53)Periodic Results of (54)Periodic Results of (55)Periodic Results of (56)Periodic Results of (57)Periodic Results of (58)Periodic Results of (59)Periodic Results of (60)Balance Sheet (1)Income Statemen (4)Periodic Results of (61)Periodic Results of (62)Cash Flows (1)Periodic Results of (63)Periodic Results of (64)Periodic Results of (65)Periodic Results of (66)
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$MAGNACHIP SEMICONDUCTOR Corp
S1/A
05/21/2010&Periodic Results of Operations 3 +Distinctive Analog and MixedSignal Process
.
&Technology Expertise and Manufacturing5Capabilities. We have developed specialty%analog and mixedsignal manufacturing
2
*processes such as high voltage CMOS, power3+and embedded memory. These processes enable7/us to flexibly ramp mass production of display,4,power and mixedsignal products, and shorten/'the duration from design to delivery of+#highly integrated, highperformance/'analog and mixedsignal semiconductors.;3As a result of the depth of our process technology,,$captive manufacturing facilities and1)customer support capabilities, we believe4,the majority of our top twenty manufacturing/'services customers by revenue currently4,use us as their primary manufacturing source0(for the products that we manufacture for
them.80Highly Efficient Manufacturing Capabilities. Our80manufacturing strategy is focused on maintaining1)the price competitiveness of our productsD l{ocW3Icu.D\7 !"#$%&'()*+,./0123456789:;<=>? 3 +and services through our lowcost operating!!1!)structure. We believe the location of our""."&primary manufacturing and research and##5#development facilities in Asia and relatively$$1$)low required ongoing capital expenditures%%4%,provide us with a number of cost advantages.&&6&.We offer specialty analog process technologies''2'*that do not require substantial investment((1()in leading edge, smaller geometry process));)3equipment. We are able to utilize our manufacturing**0*(base over an extended period of time and++0+(thereby minimize our capital expenditure,,0,(requirements. Our internal manufacturing4,facilities serve both our solutions products...%and manufacturing services customers,//5/allowing us to optimize our asset utilization00/0'and improve our operational efficiency.122.2&Strong Financial Model with a LowCost3313)Structure. We have executed a significant44.4&restructuring over the last 18 months,55.5&which combined with our relatively low66,6$capital investment requirements, has7717)improved our cash flow and profitability.8828*By closing our Imaging Solutions business,9959restructuring our balance sheet, and refining::/:'our business processes and strategy, we;;3;+believe we have made significant structural<</<'improvements to our operating model and==1=)have enabled better flexibility to manage>>/>'the fluctuations in the economy and our??1?)markets. In addition, the long lifecyclesDld,?Pky,Pd2@ABCDEFGHIJKL@@1@)of our manufacturing processes, equipmentAA7A/and facilities allow us to keep our new capitalBB/B'requirements relatively low. We believeCC3C+that our lowcost but highly skilled designDD/D'and support engineers and manufacturingEE0E(base position us favorably to compete inFFF%the marketplace and provide operatingGG(G leverage in our operating model.HI$J____________________________1K)Created by Morningstar Document Research.0L(http://documentresearch.morningstar.com/`{/b=PF0*8X>
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$MAGNACHIP SEMICONDUCTOR Corp
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05/21/2010&Periodic Results of Operations 5 Increase Business with Existing Customers. We
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&have a global customer base consisting0(of leading consumer electronics OEMs who1)sell into multiple end markets. We intend
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+to continue to strengthen our relationships.&with our customers by collaborating on/'critical design and product development1)in order to improve our design win rates.91We will seek to increase our customer penetration4,by more closely aligning our product roadmap5with those of our key customers and by taking1)advantage of our broad product portfolio,0(our deep knowledge of customer needs and4,existing relationships to sell more existing1)and new products. For example, two of our%largest display driver customers have/'display modules in production using our.&power management products. These power/'management products have been purchased2*and evaluated via their key subcontractors2*for LCD backlight units and LCD integratedpower supplies.D l{ocW3Lfy)?Yy+ !"#$%&'()*+,./0123456789:;<=>? / 'Broaden Our Customer Base. We expect to!!5!continue to expand our global design centers,"""%local application engineering support##2#*and sales presence, particularly in China,$$5$Hong Kong, Taiwan and Macau, or collectively,%%9%1Greater China, and other highgrowth geographies,&&/&'to penetrate new accounts. In addition,''/''we intend to introduce new products and((2(*variations of existing products to address))4),a broader customer base. In order to broaden**4*,our market penetration, we are complementing+++%our direct customer relationships and,,4,,sales with an expanded base of distributors,1)especially to aid the growth of our power..2.*management business. We expect to continue//./&to expand our distribution channels as0030+we broaden our power management penetration11"1beyond existing customers.23303(Aggressively Grow the Power Business. We4454have utilized our extensive patent portfolio,5535+process technologies, captive manufacturing66.6&facilities and analog and mixedsignal7777/technology platform to develop power management8848,solutions that expand our market opportunity9909(and address more of our customers needs.::1:)We intend to increase the pace of our new;;1;)power product introductions by continuing<<8<0to collaborate closely with our industryleading==1=)customers. For example, we recently began>>/>'mass production of our first integrated??1?)power solution for LCD televisions at oneDld'CZ
o%@Vgy,@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_@@5@of our major Korean customers. We also intendAA8A0to capitalize on the market needs and regulatoryBB2B*requirements for power management productsCC2C*that reduce energy consumption of consumerDD3D+electronic products by introducing productsEE1E)that are more energy efficient than thoseFF1F)of competitors. We believe our integratedGG5Gdesigns, unique lowcost process technologiesHH3H+and deep customer relationships will enableII3I+us to increase sales of our power solutionsJJ1J)to our current power solutions customers,KK0K(and as an extension of our other productLL*L"offerings, to our other customers.MNN9N1Drive Execution Excellence. We have significantlyOO/O'improved our execution through a numberPPP%of management initiatives implementedQQ2Q*under the direction of our Chief ExecutiveRR7R/Officer and Chairman, Sang Park. As an example,SS4S,we have introduced new processes for productTT3T+development, customer service and personnelUU8U0development. We expect these ongoing initiativesVV0V(will continue to improve our new productWW0W(development and customer service as wellXX1X)as enhance our commitment to a culture ofYY4Y,quick action and execution by our workforce.ZZ7Z/In addition, we have focused on and continually[[[%improved our manufacturing efficiency\\2\*during the past several years. As a result]]0](of our focus on execution excellence, we^^/^'have also meaningfully reduced our time__2_*from new product definition to developmentDl[
p#6N\r"3J``abcdefghijklm``1`)completion. For example, we have improvedaa/a'our average development turnaround timebb1b)by over 40% over the last three years forcc,c$semiconductor manufacturing servicesdd3d+by implementing continuous business processee/e'improvement initiatives and we improvedff3f+our manufacturing productivity per operatorgg1g)by 22% from the fourth quarter of 2008 tohh#hthe fourth quarter of 2009.ij$k____________________________1l)Created by Morningstar Document Research.0m(http://documentresearch.morningstar.com/ ch9^RF=PF0*8X>
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