MIRA INFORM REPORT

 

 

Report Date :

23.04.2012

 

IDENTIFICATION DETAILS

 

Name :

NEXT  SOURCING  LTD.

 

 

Formerly Known As :

Next (Asia) Ltd

 

 

Registered Office :

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing

 

 

Country :

Hong Kong

 

 

Date of Incorporation :

04.10.1983

 

 

Com. Reg. No.:

08641626

 

 

Legal Form :

Private Limited Company.

 

 

Line of Business :

Exporter of all kinds of fashion garments

 

 

No. of Employees :

80

 

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

 

Status :

Good

Payment Behaviour :

No complaints

Litigation :

Clear

 


NOTES:

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31st, 2012

 

Country Name

Previous Rating

                   (31.12.2011)                  

Current Rating

(31.03.2012)

Hong Kong

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Company name

                                                                                    

NEXT  SOURCING  LTD.

 

 

Company ADDRESs

 

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing, Hong Kong.

 

PHONE:                  2739 2173  (12 lines)

 

FAX:                       2724 1697,  2907 1653,  2907 1939

 

E-MAIL:                  hrdept@nextsl.com.hk

 

 

MANAGEMENT

 

Managing Director:  Mr. Luk Kam Tim, Jimmy

 

 

SUMMARY

 

Incorporated on:                         4th October, 1983.

 

Organization:                             Private Limited Company.

 

Capital: Nominal:                       HK$20,010,000.00

Issued:                                      HK$20,010,000.00

 

Business Category:                    Garment Exporter.

 

Group Revenue:                         £3,453.7 million  (Year ended 31-01-2011)

 

Employees:                               80.

 

Main Dealing Banker:                 The Hongkong & Shanghai Banking Corp. Ltd., Hong Kong.

 

Banking Relation:                       Good.


Company name

 

NEXT  SOURCING  LTD.

 

 

Company ADDRESS

 

Registered Head Office:-

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing, Hong Kong.

 

Immediate Holding Company:-

Next Brand Ltd., UK.

 

Intermediate Holding Company:-

Next Group PLC, UK.

 

Ultimate Holding Company:-

Next PLC, UK.

 

Affiliated Companies:-

Next Group of Companies

Cairns Ltd., Hong Kong.

Choice Discount Stores Ltd., UK.

Club 24 Ltd., UK.  [Trading as Ventura]

Cotton Traders Holdings Ltd., UK.

Cotton Traders Ltd., UK.

First Retail Finance Ltd., UK.

Lipsy Ltd., UK.

Next (Asia) Ltd., Hong Kong.

Next Directory, UK.  [A division of Next Retail Ltd.]

Next Distribution Ltd., UK.

Next Europe BV, the Netherlands.

Next Financial Services Ltd., UK.

Next Manufacturing (Pvt) Ltd., Sri Lanka.

Next Retail Ltd., UK.

Next Sourcing VM Ltd., Hong Kong.

Next Transport Ltd., UK.

etc.

 

 

BUSINESS REGISTRATION NUMBER

 

08641626

 

 

COMPANY FILE NUMBER

 

0128942

 

 

MANAGEMENT

 

Managing Director:  Mr. Luk Kam Tim, Jimmy

 

 

CAPITAL

 

Nominal Share Capital: HK$20,010,000.00 (Divided into 5,000,000 Ordinary shares and 15,010,000 Non-voting Deferred shares of HK$1.00 each)

 

Issued Share Capital: HK$20,010,000.00

 

 

SHAREHOLDERS

 

(As per registry dated 04-10-2011)

Name

 

No. of shares

 

 


Ordinary

Non-voting Deferred

Next Brand Ltd.

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

4,999,999

10,010,000

Next Group PLC

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

1

-

Next Transport Ltd.

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

-

5,000,000

 

 

––––––––

–––––––––

 

Total:

5,000,000

=======

15,010,000

========

 

 

DIRECTORS

 

(As per registry dated 04-10-2011)

Name

(Nationality)

 

Address

LUK Kam Tim, Jimmy

Flat C, 21/F., Block 1, Victoria Centre, 15 Watson Road, North Point, Hong Kong.

 

WONG Yiu Kwan

Flat D, 38/F., Block 5, Scenic View, 63 Fung Shing Street, Kowloon, Hong Kong.

 

David KEENS

Dingley House, 25 Harborough Road, Dingley, Market Harborough, Leicestershire LE16 8PQ, UK.

 

 

SECRETARY

 

WONG Yiu Kwan  (As per registry dated 04-10-2011)

 

 

HISTORY

 

The subject was incorporated on 4th October, 1983 as a private limited liability company under the Hong Kong Companies Ordinance.

Originally the subject was registered under the name of Silversheen Ltd., name changed to Next (Hong Kong) Ltd. on 8th February, 1985; changed to Next (Asia) Ltd. on 25th March, 1998; and further to the present style on 8th October, 2004.

Apart from these, neither material change nor amendment has been ever traced and noted.

 

 

OPERATIONS

 

Activities:                      Exporter.

 

Lines:                           All kinds of fashion garments.

 

Employees:                   80.

 

Commodities Imported:   Hong Kong, China, other Asian countries, etc.

 

Markets:                       Europe (main), etc.

 

Group Revenue:-

£3,283.8 million  (Year ended 31-01-2007)

£3,329.1 million  (Year ended 31-01-2008)

£3,271.5 million  (Year ended 30-01-2009)

£3,406.5 million  (Year ended 29-01-2010)

£3,453.7 million  (Year ended 31-01-2011)

£1,511.7 million  (6 months ended 31-07-2010) – Unaudited & Restated

£1,565.5 million  (6 months ended 31-07-2011) – Unaudited

 

Terms/Sales:                 L/C, T/T, etc.

 

Terms/Buying:               L/C, T/T, etc.

 

 

MEMBERSHIP

 

The Hong Kong General Chamber of Commerce, Hong Kong.


[Membership No. HKN0038]

 

 

FINANCIAL INFORMATION

 

Nominal Share Capital: HK$20,010,000.00 (Divided into 5,000,000 Ordinary shares and 15,010,000 Non-voting Deferred shares of HK$1.00 each)

 

Issued Share Capital: HK$20,010,000.00

 

Group Net Profit:-

£331.5 million  (Year ended 31-01-2007)

£353.9 million  (Year ended 31-01-2008)

£302.3 million  (Year ended 30-01-2009)

£364.0 million  (Year ended 29-01-2010)

£400.9 million  (Year ended 31-01-2011)

£154.9 million  (6 months ended 31-07-2010) – Unaudited

£208.6 million  (6 months ended 31-07-2011) – Unaudited

 

Group Net Worth/(Deficit):-

£189.3 million    (As at 31-01-2007)

(£95.2 million)    (As at 31-01-2008) – Restated

£140.5 million    (As at 30-01-2009) – Restated

£133.4 million    (As at 29-01-2010) – Restated

£232.4 million    (As at 31-01-2011)

£  86.4 million    (As at 31-07-2010) – Unaudited

£113.2 million    (As at 31-07-2011) – Unaudited

 

Profit or Loss:    Traded at a profitable angle.

 

Condition:  Keeping in an active and satisfactory manner.

 

Facilities:  Making active use of general banking facilities.

 

Payment:  So far so good.

 

Commercial Morality:  Good.

 

Banker:  The Hongkong & Shanghai Banking Corp. Ltd., Hong Kong.

 

Standing:  Good.

 

 

GENERAL

 

Next Sourcing Ltd., formerly known as Next (Asia) Ltd., is a wholly-owned subsidiary of Next Brand Ltd., a UK-based firm.  The subject’s ultimate holding company Next PLC [Next] is also a UK-based firm.

The subject is engaged in garment designing and sourcing.  Its lines of business are the same as its holding companies, more or less.

Besides Hong Kong, the subject has operations in mainland China, Romania, Sri Lanka, India, Turkey and the United Kingdom.  It is engaged in the design, sourcing, buying, merchandising and quality control of Next products.

Next is a rather significant UK-based retail and mail order company with retail stores in the United Kingdom, the United States, France, the Middle East and South East Asia.

The subject is trading in all kinds of garments and related products.  Products have been exported to the United Kingdom and the other European countries.  Commodities are imported from China or other Asian countries.  Business has been active.

The predecessor of Next, J. Hepworth & Son, was established in Leeds in the United Kingdom in 1864.  In 1986, J. Hepworth & Son changed name to Next.  It acquired Grattan PLC (mail order company) in the same year.

Next is a UK-based retailer offering stylish, good quality products in clothing, footwear, accessories and home products.  Next distributes through three main channels: Next Retail, a chain of more than 500 stores in the United Kingdom and Eire; the Next Directory, a direct mail catalogue and transactional website with more than 2 million active customers; and Next International, with more than 170 stores overseas.

Other businesses in the Next Group include:-

·         Next Sourcing, which designs, sources and buys Next branded products;

·         Lipsy, which designs and sells its own branded younger women’s fashion products through wholesale, retail and internet channels; and

·         Ventura, which provides customer services management to clients wishing to outsource their customer contact administration and fulfilment activities.

Next has been a listed company in the United Kingdom.  For the fiscal year ended January 2011, the Next Group’s revenue amounted to ₤3,453.7 million, increased by 1.4% as compared with FY 2010 which was ₤3,406.5 million.  Profit after tax amounted to ₤400.9 million, increased by 10.1% as compared with ₤364.0 million of FY 2010.  Overall business is good.

Next Sourcing is the Group’s overseas sourcing business with operations in several countries, the largest two being China (including Hong Kong) and Sri Lanka.

In a difficult year, Next has proven resilient.  Group revenue for the first half of 2011 was 3.6% higher than previous year and profit before tax was up 8.5% on a continuing basis.  The business remains strongly cash generative and continued buyback of shares further enhanced growth in earnings per share, which were 18.6% ahead of previous year.  Financial highlights from its continuing business are as follows:  Revenue up 3.6% to £1,565 million and Profit before tax up 8.5% to £228 million.

As at year ended January 2011, Next Sourcing has had a difficult year.  It faced increased competition from independent suppliers who improved their game, and as a result sales to Next were down 4.6% from £530 million to £506 million.

In addition to lower sales, Next Sourcing faced intense pressure on its margins, caught between stronger manufacturers, who themselves were experiencing cost pressures, and a retailer determined to limit increases in prices to its customers.

In order to remain competitive, Next Sourcing lowered its commission from 8% to 6% and took a step back in profit.

In the year ahead, the Group expects Next Sourcing will still suffer from the reduction in margin, which will not annualise until August.  The Group expects a profit in the region of £20 million for the year ahead.

Total Next Sourcing sales of £229 million were up 3.9% on previous year.  Profit of £10.1 million was as expected, albeit 19% down on previous year.  The fall in profit was mainly as a result of the lower commission rates it now charges.

The supply chain environment continues to be challenging due to volatility in raw material prices, labour costs and development of new suppliers.  Next Sourcing has a sound base, good geographic spread and the Group now expects its full year profit to be £23 million.

The history of the subject in Hong Kong is over twenty-eight years.

On the whole, in view of the subject’s background and parentage, consider it good for normal business engagements.

 

 

REMARKS

 

            Court case record:-

Action Date

Case No.

Plaintiff

Defendant

Cause

Amount

Feb. 1995

H953

Sweetmart Garment Works Ltd.

Next (Hong Kong) Ltd. [Now known as Next Sourcing Ltd.]

Amount due

HK$480,490

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.51.99

UK Pound

1

Rs.83.54

Euro

1

Rs.63.40

 

 

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

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

--

NB

                                       New Business

 

--

 

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%)

 

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.