Universal ABIT Co., Ltd (formerly ABIT Computer Corporation) was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. Abit experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.
The parent firm closed the brand as of 31 March 2009.
ABIT was founded in 1989. In 1991, they had become the fastest growing motherboard manufacturer, claiming US10millioninsales.In2000,ABITunderwentaninitialpublicoffering(IPO)ontheTAIEXstockexchange.Tokeeppacewiththeir"good"salesfigures,theyopenedafactoryinSuzhou,China,andmovedtonewheadquartersinNeihu,Taipei.Thenumberofmotherboardssoldwasclaimedtohavedoubledbetween2000and2001.Abitchosetooutsourcetwolow−endboardsfortrialproductionfromJune2002toElitegroupComputerSystems.ConfirmationoftheoutsourcingmovewasmadepublicinJuly2002,accountingfor10AbithadsomewhatofablowinMarch2003,whenOskarWu,aleadingengineeronthefamousAbitNF7−Smotherboard,resignedaftertheNForceseriestobecomeheadoftheLANPartyrangeatcompetitorDFI.On15December2004,theTaiwanStockExchangedowngradedABIT′sstockduetoquestionableaccountingpractices.Investigationsrevealedthatthemajorityoftheirimport/exportbusinesswasconductedthroughsevencompanies,alllocatedatthesameaddressandeachofwhichhadacapitalofonlyHK2. This made it easy to inflate the reported number of motherboards sold. The Hong Kong media also reported that the management was being investigated for embezzling funds from the company.
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