MIRA
INFORM REPORT
|
Report Date : |
10.11.2008 |
IDENTIFICATION
DETAILS
|
Name : |
KOMJATHY KFT |
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Registered Office : |
9028 Gyor, Szent Imre u. 134. |
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Country : |
Hungary |
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Financials (as on) : |
31.12.2007 |
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Date of Incorporation : |
07.06.1990 |
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Legal Form : |
Limited Liability Company (Ltd.) |
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Line of Business : |
Manufacture of Jewellery and Related Articles |
RATING &
COMMENTS
|
MIRA’s Rating : |
Ba |
|
RATING |
STATUS |
PROPOSED CREDIT LINE |
|
|
41-55 |
Ba |
Overall operation is considered normal. Capable to meet normal
commitments. |
Satisfactory |
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Maximum Credit Limit : |
HUF 1.460.000 EUR 5.563,- |
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Status : |
Satisfactory |
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Payment Behaviour : |
No Complaints |
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Litigation : |
Clear |
name & address
KOMJÁTHY és TÁRSAI Aranyműves Korlátolt Felelősségű Társaság
9011 Győr, Pince u. 25.
Phone: +36-96-411477
Telefax: +36-96-524300
summary
|
Legal form |
limited liability company (Ltd.) |
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|
Established on |
07/06/1990 - limited liability company (Ltd.) |
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Registered on |
23/08/1990, Győr-Sopron-Moson megye,
regnr.: 08 09 000789 |
|
Registered capital |
HUF |
3.000.000,- |
|
Owner
István Komjáthy
9028 Győr, Erdélyi u. 6.
member of Ltd.
Tibor Komjáthy
9011 Győr, Pince u. 25.
member of Ltd.
Tiborné Komjáthy
9011 Győr, Pince u. 25.
member of Ltd.
Manager
Tibor Komjáthy
9011 Győr, Pince u. 25.
manager
authorized to sign alone
General data
Main activity:
Manufacture of jewellery and related articles
Full name
KOMJÁTHY és TÁRSAI Aranyműves Korlátolt Felelősségű Társaság
Short name
KOMJÁTHY Kft.
General contacts:
Phone:
+36-96-411477
Telefax:
+36-96-524300
Residence address:
9011 Győr, Pince u. 25.
Address of the
company premises:
9028 Győr, Szent Imre u. 134.
9027 Győr,
(Árkád Bevásárlóközpont), Budai út 1.
9022 Győr,
Arany J. u. 23.
Branch
establishment:
1062 Budapest, Nyugati tér 1-2.
1087
Budapest, (Arena-Plaza Bevás. kp.), Kerepesi út 9.
Other activities
Manufacture of imitation jewellery and related articles
(3213.)
Manufacture of jewellery and related articles nec
(36.22)
Manufacture of jewellery and related articles nec
(36.22)
Agents specialised in the sale of other particular products
(4618.)
Wholesale of watches and jewellery
(4648.)
Wholesale of metals and metal ores
(4672.)
Other retail sale in non-specialised stores
(4719.)
Retail sale of watches and jewellery in specialised stores
(4777.)
Other retail sale of new goods in specialised stores
(4778.)
Other retail sale in specialized stores
(52.48)
Repair of watches, clocks and jewellery
(9525.)
Employees
2007 15 employees
2008 14 employees
Annual turnover
2006 Net income HUF
122.365.000,-
2007 Net income HUF
108.923.000,-
Balance sheets
2007. évi mérleg
(hivatalos forrás) (12/31/2007 - 1000 HUF)
2006. évi mérleg (hivatalos forrás) (12/31/2006 - 1000 HUF)
2007. évi
"A" eredménykimutatás (hivatalos forrás) (12/31/2007 - 1000 HUF)
2006. évi "A" eredménykimutatás (hivatalos forrás) (12/31/2006 - 1000
HUF)
Remarks
The enclosed
balance sheet of 2007 is originated from official source, we do not information
about the clause of the auditor.
The enclosed balance sheet of 2006 is originated from official source, we do
not information about the clause of the auditor.
Interests
KOMJÁTHY és TÁRSAI
Aranyműves Korlátolt Felelősségű Társaság:
KOMJÁTHY-TRADE
Kereskedelmi Korlátolt Felelősségű Társaság Owner
Tibor Komjáthy:
KOMJÁTHY-TRADE Kereskedelmi Korlátolt
Felelősségű Társaság (Statistical number: 14483408) Manager KOMJÁTHY-TRADE Kereskedelmi
Korlátolt Felelősségű Társaság (Statistical number: 14483408) Owner
OLIVENIT Ipari,
Kereskedelmi és Szolgáltató Korlátolt Felelősségű Társaság
(Statistical number: 10576287) Owner
Bank relations
Tata
és Vidéke Takarékszövetkezet:
Central address: HU Tata, Ady E. u. 17.
Account number: 635001721102802400000000
Citibank Zrt:
Central address: HU Budapest, Szabadság tér 7
Account number: 108000146000000610053645
Magyar Takarékszövetkezeti Bank Zrt.:
Central address: HU Budapest, Pethényi köz 10
Account number: 115009064086697600000000
Company development
Company
development stagnative
Business course
Satisfactory
Terms of payment
Without compliants,
supplier feedback show no negative data
Business connection
The establishing of the business connection may be allowed
Credit
limit
HUF 1.460.000,-
EUR 5.563,-
A.
2007. évi mérleg (hivatalos forrás) (12/31/2007 - 1000 HUF)
B. 2006. évi mérleg (hivatalos forrás) (12/31/2006 - 1000 HUF)
|
Balance row |
A 2007.12.31. |
A <- B% |
B 2006.12.31. |
B <- C% |
C |
|
|
FIXED ASSETS |
25.601 |
1.5 |
17.311 |
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Intangible assets |
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|
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Revaluation of intangible assets |
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|
|
|
|
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Tangible assets |
22.901 |
1.6 |
14.611 |
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Revaluation of tangible assets |
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|
|
|
|
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Financial investments |
2.700 |
1 |
2.700 |
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Revaluation of financial investments |
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|
|
|
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CURRENT ASSETS |
121.296 |
1.1 |
108.833 |
|
|
|
|
Inventories |
105.572 |
1.3 |
81.545 |
|
|
|
|
Receivables |
7.789 |
0.6 |
13.901 |
|
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|
|
Securities |
|
|
|
|
|
|
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Liquid assets |
7.935 |
0.6 |
13.387 |
|
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|
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PREPAID EXPENSES AND ACCRUED INCOME |
1.257 |
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|
|
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TOTAL ASSETS |
148.154 |
1.2 |
126.144 |
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SHAREHOLDERS' EQUITY |
11.054 |
1.2 |
9.275 |
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Capital subscribed |
3.000 |
1 |
3.000 |
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thereof: treasure shares repurchased at face value |
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a capital increase not yet registered by the Court of Registration |
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a capital decrease not yet registered by the Court of Registration |
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Issued but not paid capital (-) |
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Capital reserves |
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|
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Retained earnings from previous years |
6.275 |
1.8 |
3.523 |
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Non-distributable reserves |
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Revaluation reserve |
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Profit per balance-sheet |
1.779 |
0.6 |
2.752 |
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PROVISIONS |
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LIABILITIES |
137.100 |
1.2 |
116.869 |
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Subordinated liabilities |
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Long term liabilities |
10.726 |
1.1 |
10.000 |
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Short term liabilities |
126.374 |
1.2 |
106.869 |
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ACCRUED EXPENSES AND DEFERRED INCOME |
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TOTAL
LIABILITIES AND SHEREHOLDERS EQUITY |
148.154 |
1.2 |
126.144 |
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A. 2007. évi "A"
eredménykimutatás (hivatalos forrás) (12/31/2007 - 1000 HUF) |
|||||||
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Balance row |
A 2007.12.31. |
A <- B% |
B 2006.12.31. |
B <- C% |
C |
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Net domestic sales revenues |
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Net export sales revenues |
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Net sales revenues |
108.923 |
0.9 |
122.365 |
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Other revenues |
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Capitalised value of own performance |
|
|
|
|
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Material type expenditure |
77.398 |
0.8 |
95.237 |
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Payments to personnel |
23.355 |
1.4 |
16.763 |
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Deprecation change |
1.563 |
0.8 |
1.912 |
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Other costs |
|
|
|
|
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Other expenses |
1.533 |
0.8 |
1.965 |
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|
of which: impairment loss provision |
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TRADING PROFIT |
5.074 |
0.8 |
6.488 |
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Revenues from financial transactions |
115 |
8.8 |
13 |
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Expenditures of financial transactions |
2.940 |
1 |
3.010 |
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FINANCIAL PROFIT |
-2.825 |
0.9 |
-2.997 |
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PROFIT FROM ORDINARY BUSINESS |
2.249 |
0.6 |
3.491 |
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Extraordinary revenues |
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Extraordinary expenditures |
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PROFIT ON EXTRAORDINARY EVENTS |
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NET PROFIT BEFORE TAXATION |
2.249 |
0.6 |
3.491 |
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Tax liability |
470 |
0.6 |
739 |
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AFTER TAX PROFIT |
1.779 |
0.6 |
2.752 |
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NET PROFIT PER BALANCE SHEET |
1.779 |
0.6 |
2.752 |
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Ratios |
|
2007 |
2006 |
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Equity ratio |
0.07 |
0.07 |
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Cleared equity ratio |
0.07 |
0.07 |
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Current liquidity |
0.96 |
1.02 |
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Quick liquidity |
0.12 |
0.26 |
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Working capital |
-5078 |
1964 |
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Gearing |
12.4 |
12.6 |
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Cleared gearing |
n/a |
n/a |
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Profitability |
2.06 |
2.85 |
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Operating profitability |
4.66 |
5.3 |
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Stock days |
354 |
243 |
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Debtor days |
26.1 |
41.46 |
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Name of company |
KOMJÁTHY és
TÁRSAI Aranyműves Korlátolt Felelősségű Társaság |
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Address |
9011 Győr, Pince u. 25. |
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Statistical nr. |
10384541 |
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Registration nr. |
0809000789 |
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Date |
12/31/2006 |
12/31/2007 |
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Denomination |
1000 HUF |
1000 HUF |
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Consolidated |
No |
No |
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Audited |
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Balance row |
12/31/2006 |
12/31/2007 |
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FIXED ASSETS |
17,311 |
25,601 |
|
|
|
Intangible
assets |
|
|
|
|
|
Revaluation of intangible assets |
|
|
|
|
|
Tangible assets |
14,611 |
22,901 |
|
|
|
Revaluation of tangible assets |
|
|
|
|
|
Financial
investments |
2,700 |
2,700 |
|
|
|
Revaluation of financial investments |
|
|
|
|
|
CURRENT ASSETS |
108,833 |
121,296 |
|
|
|
Inventories |
81,545 |
105,572 |
|
|
|
Receivables |
13,901 |
7,789 |
|
|
|
Securities |
|
|
|
|
|
Liquid assets |
13,387 |
7,935 |
|
|
|
PREPAID EXPENSES
AND ACCRUED INCOME |
|
1,257 |
|
|
|
TOTAL ASSETS |
126,144 |
148,154 |
|
|
|
SHAREHOLDERS'
EQUITY |
9,275 |
11,054 |
|
|
|
Capital subscribed |
3,000 |
3,000 |
|
|
|
thereof: treasure shares repurchased at
face value |
|
|
|
|
|
a capital increase not yet registered by
the Court of Registration |
|
|
|
|
|
a capital decrease not yet registered by
the Court of Registration |
|
|
|
|
|
Issued but not paid capital (-) |
|
|
|
|
|
Capital reserves |
|
|
|
|
|
Retained earnings from previous years |
3,523 |
6,275 |
|
|
|
Non-distributable reserves |
|
|
|
|
|
Revaluation reserve |
|
|
|
|
|
Profit per balance-sheet |
2,752 |
1,779 |
|
|
|
PROVISIONS |
|
|
|
|
|
LIABILITIES |
116,869 |
137,100 |
|
|
|
Subordinated
liabilities |
|
|
|
|
|
Long term
liabilities |
10,000 |
10,726 |
|
|
|
Short term
liabilities |
106,869 |
126,374 |
|
|
|
ACCRUED EXPENSES
AND DEFERRED INCOME |
|
|
|
|
|
TOTAL
LIABILITIES AND SHEREHOLDERS EQUITY |
126,144 |
148,154 |
|
|
|
|
|
|
|
|
|
Net domestic sales revenues |
|
|
|
|
|
Net export sales revenues |
|
|
|
|
|
Net sales
revenues |
122,365 |
108,923 |
|
|
|
Other revenues |
|
|
|
|
|
Capitalised value of own performance |
|
|
|
|
|
Material type
expenditure |
95,237 |
77,398 |
|
|
|
Payments to
personnel |
16,763 |
23,355 |
|
|
|
Deprecation change |
1,912 |
1,563 |
|
|
|
Other costs |
|
|
|
|
|
Other expenses |
1,965 |
1,533 |
|
|
|
of which: impairment loss provision |
|
|
|
|
|
TRADING PROFIT |
6,488 |
5,074 |
|
|
|
Revenues from financial transactions |
13 |
115 |
|
|
|
Expenditures of financial transactions |
3,010 |
2,940 |
|
|
|
FINANCIAL PROFIT |
-2,997 |
-2,825 |
|
|
|
PROFIT FROM ORDINARY BUSINESS |
3,491 |
2,249 |
|
|
|
Extraordinary revenues |
|
|
|
|
|
Extraordinary expenditures |
|
|
|
|
|
PROFIT ON EXTRAORDINARY EVENTS |
|
|
|
|
|
NET PROFIT BEFORE
TAXATION |
3,491 |
2,249 |
|
|
|
Tax liability |
739 |
470 |
|
|
|
AFTER TAX PROFIT |
2,752 |
1,779 |
|
|
|
NET PROFIT PER
BALANCE SHEET |
2,752 |
1,779 |
|
|
|
Balance indices |
12/31/2006 |
12/31/2007 |
|
|
|
Liquidity 1 |
1.0184 |
.9598 |
|
|
|
Liquidity 2 |
.2553 |
.1244 |
|
|
|
Rate of sources (Liabilities/Shareholders'
equity) |
1260.04% |
1240.28% |
|
|
|
Rentability |
2.85% |
2.06% |
|
|
|
Annual change of the net return of sales |
258.15% |
-10.99% |
|
|
|
Rate of tangible assets (Tangible
assets/Fixed assets) |
11.58% |
15.46% |
|
|
|
Rate of current assets (Current
assets/Fixed assets) |
86.28% |
81.87% |
|
|
|
Capital (Shareholders' equity/Sources) |
7.35% |
7.46% |
|
|
|
Measure of indebtedness (liability / all
sources) |
92.65% |
92.54% |
|
|
|
Security of fixed assets (shrhldr's equity
/ fixed assets) |
53.58% |
43.18% |
|
|
|
Liquidation acid test ratio: financial
assets/ current liabilities |
12.53% |
6.28% |
|
|
FOREIGN EXCHANGE
RATES
|
Currency |
Unit
|
Indian Rupees |
|
US Dollar |
1 |
Rs.47.32 |
|
UK Pound |
1 |
Rs.74.20 |
|
Euro |
1 |
Rs.60.73 |
RATING
EXPLANATIONS
|
RATING |
STATUS |
PROPOSED CREDIT LINE |
|
|
>86 |
Aaa |
Possesses an extremely sound financial base with the strongest
capability for timely payment of interest and principal sums |
Unlimited |
|
71-85 |
Aa |
Possesses adequate working capital. No caution needed for credit
transaction. It has above average (strong) capability for payment of interest
and principal sums |
Large |
|
56-70 |
A |
Financial & operational base are regarded healthy. General unfavourable
factors will not cause fatal effect. Satisfactory capability for payment of
interest and principal sums |
Fairly Large |
|
41-55 |
Ba |
Overall operation is considered normal. Capable to meet normal
commitments. |
Satisfactory |
|
26-40 |
B |
Unfavourable & favourable factors carry similar weight in credit
consideration. Capability to overcome financial difficulties seems
comparatively below average. |
Small |
|
11-25 |
Ca |
Adverse factors are apparent. Repayment of interest and principal sums
in default or expected to be in default upon maturity |
Limited with
full security |
|
<10 |
C |
Absolute credit risk exists. Caution needed to be exercised |
Credit not
recommended |
|
NR |
In view of the lack of information, we have no basis upon which to
recommend credit dealings |
No Rating |
|
This score serves as a reference to assess SC’s credit risk
and to set the amount of credit to be extended. It is calculated from a composite
of weighted scores obtained from each of the major sections of this report. The
assessed factors and their relative weights (as indicated through %) are as
follows:
Financial
condition (40%) Ownership
background (20%) Payment
record (10%)
Credit history
(10%) Market trend
(10%) Operational
size (10%)