Recently LED market demand is getting better, leading factory Epistar chips season average utilization rate is almost fully loaded , utilization rate of 100% , then the blue LED utilization rate exceeded 90 %, the production line will work overtime in response , the off-season overtime scenario , reproduce again in 2009 , 2010 event. The first quarter is traditionally the low season LED industry, but especially not the same this year , Epistar , frankly, in the fourth quarter , order visibility for the first quarter of this year much better than expected first quarter Epistar high brightness LED epitaxial quaternary the process has loaded , significantly better than the previous years level of 60 to 70 percent , while the blue LED utilization rate also exceeded 90% , and even the New Year will also work overtime throughout the first quarter can sustain full pomp , boom visibility better than expected. Epistar analysis, LED demand driven by the LED panel continent , with the panel on the resolution requirements increase, driven by the demand of four million LED chips , while the panel is mainly composed of red, green, blue, composed , and it gets pushed up blue LED demand , in addition , LED lighting needs clear, backlit demand has picked up , then pulled the blue LED direct utilization rate .Road affected by the IFRS accounting principles , Epistar set aside the third quarter of last year, the financial evaluation of the loss , even if the industry profit before Epistar Q3 net income is only $ 14 million ( NT , the same below ) , per share after tax net income 0.02 yuan , almost close to the damage level ; Epistar fourth quarter of last year, the share price of 57 yuan , while the domestic convertible bonds (CB) set at 48 yuan , the financial evaluation of the probability of loss is small punch back , so legal circles projections, Epistar year earnings are expected to lose between small small profit .