10-QPeriod: Q3 FY2011

MONOLITHIC POWER SYSTEMS INC Quarterly Report for Q3 Ended Sep 30, 2011

Filed October 27, 2011For Securities:MPWR

Summary

Monolithic Power Systems Inc. (MPWR) reported a decrease in revenue for the third quarter and the first nine months of 2011 compared to the same periods in 2010. This decline was primarily attributed to reduced sales of their DC to DC converter products, partly due to lost customers in Korea because of production capacity limitations in 2010. Sales of audio amplifiers and lighting control products also saw decreases. Despite the revenue dip, the company's financial position appears stable, with a healthy working capital and a significant increase in cash and cash equivalents year-over-year. However, operating expenses, particularly R&D, increased as a percentage of revenue. The company is also facing potential tax liabilities stemming from an IRS audit, although they believe their positions are defensible.

Financial Statements
Beta

Key Highlights

  • 1Revenue decreased by 19.6% for the three months ended September 30, 2011, and 13.2% for the nine months ended September 30, 2011, compared to the prior year periods.
  • 2The decrease in revenue was primarily driven by lower sales of DC to DC converters, attributed to lost customers in Korea and reduced demand for lighting control and audio amplifier products.
  • 3Cash and cash equivalents significantly increased from $48.0 million at December 31, 2010, to $93.0 million at September 30, 2011.
  • 4Research and Development (R&D) expenses increased as a percentage of revenue, rising to 22.3% for Q3 2011 from 17.1% in Q3 2010.
  • 5The company repurchased $38.5 million of its common stock in the first nine months of 2011, under an expanded $70.0 million stock repurchase program.
  • 6Significant litigation expense related to shareholder derivative actions was incurred in September 2011.
  • 7An ongoing IRS audit could potentially result in increased federal and state income tax liabilities of up to $37.0 million, plus interest and penalties, although the company believes its tax returns were filed correctly.

Frequently Asked Questions

The primary reason for the revenue decline was a decrease in sales of DC to DC converter products. This was largely due to losing certain customers in Korea because of insufficient production capacity in 2010 and resulting product shortages. Additionally, sales of lighting control products and audio amplifiers also decreased.

MPWR's cash and cash equivalents saw a substantial increase, rising from $48.0 million at the end of 2010 to $93.0 million by September 30, 2011. This was supported by cash generated from operating activities and the proceeds from selling short-term investments.

The company received a Notice of Proposed Adjustment (NOPA) from the IRS related to a cost-sharing agreement. If the IRS prevails on all disputed matters, it could increase MPWR's potential federal and state income tax liabilities by up to $37.0 million, plus interest and penalties. However, the company believes its tax returns were filed correctly and intends to contest the adjustments vigorously.

MPWR has an active stock repurchase program. In the first nine months of 2011, the company repurchased approximately $38.5 million worth of its common stock. The Board of Directors had previously authorized a repurchase program of up to $50.0 million, which was later increased to $70.0 million.