MIRA INFORM REPORT

 

 

Report Date :

14.12.2012

 

IDENTIFICATION DETAILS

 

Name :

HESS MASCHINENFABRIK GMBH & CO. KG

 

 

Registered Office :

Freier-Grund-Str. 123 D 57299 Burbach

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

1948

 

 

Reg. No.:

HRA 5042

 

 

Legal Form :

Ltd partnership with priv. ltd. company as general partner

 

 

Line of Business :

Manufacture of construction machinery

 

 

No. of Employees :

302

 

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 :

Satisfactory

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2011)

Current Rating

(30.06.2012)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

germany - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.0% in 2011. GDP contracted 5.1% in 2009 but grew by 3.6% in 2010, and 2.7% in 2011. The recovery was attributable primarily to rebounding manufacturing orders and exports - increasingly outside the Euro Zone. Germany's central bank projects that GDP will grow 0.6% in 2012, a reflection of the worsening euro-zone financial crisis and the financial burden it places on Germany as well as falling demand for German exports. Domestic demand is therefore becoming a more significant driver of Germany's economic expansion. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's budget deficit to 3.3% in 2010, but slower spending and higher tax revenues reduce the deficit to 1.7% in 2011, below the EU's 3% limit. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its energy and 46% of its base-load electrical production.

 

Source : CIA

 

 


Company name and address

 

HESS MASCHINENFABRIK GMBH & CO. KG

 

Company Status:          active

                                    Freier-Grund-Str. 123

                                    D 57299 Burbach

                                    Telephone:02736/49760

                                    Telefax:  02736/497620

                                    Homepage: www.hess-maschinenfabrik.de

                                    E-mail:   info@hess-Maschinenfabrik.de

 

VAT no.:                       DE126573511

Tax ID number:              342/5828/1172

 

LEGAL FORM               Ltd partnership with priv. ltd. company as general partner

Date of foundation:       1948

Registered on:              17.12.1969

Register of

companies:                   Local court 57072 Siegen

under:                                       HRA 5042

 

Total cap. contribution:                EUR          2,500,000.00

 

Limited partner:

                     Walter Hess

                     Braache 5

                     D 57299 Burbach

                     born: 01.11.1948

                     Share:             EUR          1,250,000.00

Limited partner:

                     Roland Krause

                     Langenwaldstr. 9

                     D 57299 Burbach

                     born: 09.11.1950

                     Share:             EUR          1,250,000.00

General partner:

                     HESS GmbH

                     Freier-Grund-Str. 123

                     D 57299 Burbach

                     Legal form: Private limited company

                     Share capital:     EUR          1,245,000.00

                     Registered on: 30.05.1986

                     Reg. data: 57072 Siegen, HRB 2988

 

Shareholder:

                     HESS Maschinenfabrik GmbH & Co. KG

                     Freier-Grund-Str. 123

                     D 57299 Burbach

                     Legal form: Ltd partnership with priv. ltd.

                     company as general partner

                     Total cap.         EUR          2,500,000.00

                     contribution:

                     Share:             EUR          1,245,000.00

                     Registered on: 17.12.1969

                     Reg. data: 57072 Siegen, HRA 5042

Manager:

                     Walter Hess

                     Braache 5

                     D 57299 Burbach

                     having sole power of representation

                     born: 01.11.1948

                     Profession: Fully qualified management

                     expert

Manager:

                     Roland Krause

                     Langenwaldstr. 9

                     D 57299 Burbach

                     having sole power of representation

                     born: 09.11.1950

                     Marital status: married

Manager:

                     Friedrich-Dieter Krombach

                     Hardenbergstr. 46

                     D 57072 Siegen

                     authorized to jointly represent the company

                     born: 15.12.1962

                     Marital status: married

Manager:

                     Tobias Hess

                     Breslauer Ring 13

                     D 57290 Neunkirchen

                     authorized to jointly represent the company

                     born: 19.06.1976

                     Marital status: single

Manager:

                     Ralf Beier

                     D 48249 Dülmen

                     authorized to jointly represent the company

                     born: 30.11.1975

Proxy:

                     Tobias Hess

                     Breslauer Ring 13

                     D 57290 Neunkirchen

                     authorized to jointly represent the company

                     born: 19.06.1976

                     Marital status: single

Proxy:

                     Paul Sender

                     D 56283 Halsenbach

                     authorized to jointly represent the company

                     born: 05.02.1957

Proxy:

                     Raphael Resch

                     D 57299 Burbach

                     born: 08.02.1956

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

28922   Manufacture of construction machinery

 

 

PARTICIPATIONS

 

Shareholder:

                     HESS GmbH

                     Freier-Grund-Str. 123

                     D 57299 Burbach

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:       EUR          1,245,000.00

                     Share:                  EUR          1,245,000.00

                     Reg. data:            30.05.1986

                                                Local court 57072 Siegen

                                                HRB 2988

 

 

FINANCIAL INFORMATION

 

Payment experience:     within agreed terms

 

Negative information:    We have no negative information at hand.

 

Balance sheet year:       2010

 

 

REAL ESTATE

 

Type of ownership:        proprietor

Share:                           100.00 %

Address                        Freier-Grund-Str. 123

                                    D 57299 Burbach

Value at selling price:    EUR          6,000,000.00

 

Real Estate of:              Walter Hess

Type of ownership:        proprietor

Share:                           100.00 %

Address                         Breslauer Ring 13

                                    D 57290 Neunkirchen

 

Real Estate of:              Walter Hess

Type of ownership:        proprietor

Share:                           100.00 %

Address                        Braache 5

                                    D 57299 Burbach

 

Real Estate of:              Roland Krause

Type of ownership:        proprietor

Share:                           100.00 %

Address                        Langenwaldstr. 9

                                    D 57299 Burbach

 

Land register documents were not available.

 

 

BANKERS

 

Principal bank

COMMERZBANK VORMALS DRESDNER BANK, SIEGEN

Sort. code: 46080010, BIC: DRESDEFF460

 

Further banks

BHF-BANK, DÜSSELDORF

Sort. code: 30020500, Account no.: 40055691, BIC: BHFBDEFF300

COMMERZBANK, SIEGEN

Sort. code: 46040033, Account no.: 8227100, BIC: COBADEFF460

DEUTSCHE BANK, SIEGEN

Sort. code: 46070090, Account no.: 1614585, BIC: DEUTDEDK460

UNICREDIT BANK - HYPOVEREINSBANK, KÖLN

Sort. code: 37020090, Account no.: 337903410, BIC: HYVEDEMM429

 

 

FINANCIAL FIGURES

 

Turnover:            2010               EUR         59,281,145.00

                     2011               EUR         60,000,000.00

Profit:              2010               EUR         -2,108,231.00

further business figures:

Equipment:                              EUR          1,199,323.00

Ac/ts receivable:                       EUR         28,992,029.00

Liabilities:                            EUR         44,217,191.00

Real estate of the firm:                EUR          6,000,000.00

Total numbers of vehicles:                                     10

- Passenger cars:                                              10

Employees:                                                    302

- thereof permanent staff:                                         268

- Trainees:                                                       34

 

 

BALANCE SHEETS

 

Balance sheet ratios                  01.01.2010 - 31.12.2010

Equity ratio [%]:                        1.70

Liquidity ratio:                           0.61

Return on total capital [%]:         -4.12

 

Balance sheet ratios                  01.01.2009 - 31.12.2009

Equity ratio [%]:                        11.97

Liquidity ratio:                            0.70

Return on total capital [%]:         -3.79

 

Balance sheet ratios                  01.01.2008 - 31.12.2008

Equity ratio [%]:                         24.22

Liquidity ratio:                           1.25

Return on total capital [%]:         10.16

 

Balance sheet ratios                  01.01.2007 - 31.12.2007

Equity ratio [%]:                        19.49

Liquidity ratio:                           1.15

Return on total capital [%]:         10.07

 

Equity ratio

The equity ratio indicates the portion of the equity as compared to the total capital. The higher the equity ratio, the better the economic stability (solvency) and thus the financial autonomy of a company.

 

Liquidity ratio

The liquidity ratio shows the proportion between adjusted receivables and net liabilities. The higher the ratio, the lower the company's financial dependancy from external creditors.

 

Return on total capital

The return on total capital shows the efficiency and return on the total capital employed in the company. The higher the return on total capital, the more economically does the company work with the invested capital.

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2010 - 31.12.2010

 

ASSETS                                  EUR         54,203,830.59

 Fixed assets                           EUR         16,495,910.17

  Intangible assets                     EUR            142,316.00

   Concessions, licences, rights        EUR            142,316.00

  Tangible assets                       EUR          9,349,015.00

   Land / similar rights                EUR          7,278,635.00

   Plant / machinery                    EUR            444,234.00

   Other tangible assets / fixtures and

   fittings                             EUR          1,199,323.00

   Advance payments made / construction

   in progress                          EUR            426,823.00

  Financial assets                      EUR          7,004,579.17

   Shares in participations /

   subsidiaries and the like            EUR          1,873,868.92

    Shares in related companies         EUR          1,873,868.92

   Loans to participations /

   subsidiaries and the like            EUR          5,130,710.25

    Loans to related companies          EUR          5,130,710.25

 Current assets                         EUR         37,535,871.94

  Stocks                                EUR          8,124,891.62

   Raw materials, consumables and

   supplies                             EUR          3,211,862.94

   Finished goods / work in progress    EUR         10,739,779.17

   Advance payments made                EUR            436,671.89

   Minus received advance payments for

   orders / installments for stocks     EUR         -6,263,422.38

  Accounts receivable                   EUR         28,992,029.09

   Amounts due from shareholders        EUR          2,928,068.83

   Trade debtors                        EUR         19,599,519.76

   Amounts due from related companies   EUR          4,190,521.01

   Other debtors and assets             EUR          2,273,919.49

  Liquid means                          EUR            418,951.23

 Remaining other assets                 EUR            172,048.48

  Accruals (assets)                     EUR            166,167.53

  Other assets                          EUR              5,880.95

 

LIABILITIES                             EUR         54,203,830.59

 Shareholders' equity                   EUR          2,505,670.64

  Capital                               EUR          2,500,000.00

   Limited partner's capital / capital

   of partially liable partner (LP)     EUR          2,500,000.00

    Limited partner's  capital, fixed

    capital, capital account I          EUR          2,500,000.00

  Reserves                              EUR              5,670.64

 Items between shareholders' equity and

 debt capital                           EUR          1,873,868.92

  Balancing items for capitalised own

  shares in cos. acting as general

  partners                              EUR          1,873,868.92

 Provisions                             EUR          5,607,100.00

  Other / unspecified provisions        EUR          5,607,100.00

 Liabilities                            EUR         44,217,191.03

  Financial debts                       EUR         20,569,273.05

   Liabilities due to banks             EUR         20,569,273.05

  Other liabilities                     EUR         23,647,917.98

   Trade creditors (for IAS incl. bills

   of exchange)                         EUR         10,304,275.04

   Liabilities due to shareholders      EUR          1,362,046.78

   Liabililties due to related companiesEUR         10,992,206.19

   Unspecified other liabilities        EUR            989,389.97

    thereof liabilities from tax /

    financial authorities               EUR            187,022.01

    thereof liabilities from social

    security                            EUR             38,540.57

 Guarantees and other commitments       EUR          7,572,000.00

  Guarantees / warranties               EUR          7,572,000.00

   Guarantees                           EUR          7,572,000.00

 

PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

Code (HGB)

 Sales                                  EUR         59,281,144.53

 Inventory change + own costs (+/-)     EUR           -213,955.44

  Inventory change (+/-)                EUR           -433,345.44

  Capitalised own costs                 EUR            219,390.00

 Other operating income                 EUR          1,522,807.65

 Cost of materials                      EUR         35,730,911.79

  Raw materials and supplies, purchased

  goods                                 EUR         33,093,044.28

  Purchased services                    EUR          2,637,867.51

 Gross result (+/-)                     EUR         24,859,084.95

 Staff expenses                         EUR         16,166,689.60

  Wages and salaries                    EUR         13,757,697.26

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR          2,408,992.34

 Total depreciation                     EUR            742,520.73

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR            742,520.73

 Other operating expenses               EUR         12,426,244.66

 Operating result from continuing

 operations                             EUR         -4,476,370.04

 Result from participating interests

 (+/-)                                  EUR          3,000,000.00

  Expenses / income from participations EUR          3,000,000.00

   Income from related companies        EUR          3,000,000.00

 Interest result (+/-)                  EUR           -631,861.24

  Interest and similar income           EUR            498,995.43

   thereof from related companies       EUR            266,330.15

  Interest and similar expenses         EUR          1,130,856.67

   thereof paid to related companies    EUR             78,461.05

 Financial result (+/-)                 EUR          2,368,138.76

 Result from ordinary operations (+/-)  EUR         -2,108,231.28

 Annual surplus / annual deficit        EUR         -2,108,231.28

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2009 - 31.12.2009

 

ASSETS                                  EUR         50,451,656.96

 Fixed assets                           EUR         16,313,380.95

  Intangible assets                     EUR            206,207.00

   Concessions, licences, rights        EUR            206,207.00

  Tangible assets                       EUR          9,514,770.00

   Land / similar rights                EUR          7,561,625.00

   Plant / machinery                    EUR            550,867.00

   Other tangible assets / fixtures and

   fittings                             EUR          1,191,258.00

   Advance payments made / construction

   in progress                          EUR            211,020.00

  Financial assets                      EUR          6,592,403.95

   Shares in participations /

   subsidiaries and the like            EUR          1,873,868.92

    Shares in related companies         EUR          1,873,868.92

   Loans to participations /

   subsidiaries and the like            EUR          4,718,535.03

    Loans to related companies          EUR          4,718,535.03

 Current assets                         EUR         33,981,609.61

  Stocks                                EUR          9,029,782.62

   Raw materials, consumables and

   supplies                             EUR          3,661,512.23

   Finished goods / work in progress    EUR         11,173,124.61

   Advance payments made                EUR            471,795.76

   Minus received advance payments for

   orders / installments for stocks     EUR         -6,276,649.98

  Accounts receivable                   EUR         24,838,419.78

   Amounts due from shareholders        EUR            550,279.56

   Trade debtors                        EUR         19,044,621.00

   Amounts due from related companies   EUR          3,309,606.93

   Other debtors and assets             EUR          1,933,912.29

  Liquid means                          EUR            113,407.21

 Remaining other assets                 EUR            156,666.40

  Accruals (assets)                     EUR            156,666.40

 

LIABILITIES                             EUR         50,451,656.96

 Shareholders' equity                   EUR          4,613,901.92

  Capital                               EUR          2,500,000.00

   Limited partner's capital / capital

   of partially liable partner (LP)     EUR          2,500,000.00

    Limited partner's  capital, fixed

    capital, capital account I          EUR          2,500,000.00

  Reserves                              EUR          2,113,901.92

 Items between shareholders' equity and

 debt capital                           EUR          1,873,868.92

  Balancing items for capitalised own

  shares in cos. acting as general

  partners                              EUR          1,873,868.92

 Provisions                             EUR          7,298,500.00

  Other / unspecified provisions        EUR          7,298,500.00

 Liabilities                            EUR         36,665,386.12

  Financial debts                       EUR         20,019,489.99

   Liabilities due to banks             EUR         20,019,489.99

  Other liabilities                     EUR         16,645,896.13

   Trade creditors (for IAS incl. bills

   of exchange)                         EUR          4,317,559.78

   Liabilities due to shareholders      EUR          1,997,857.32

   Liabililties due to related companiesEUR          9,290,466.26

   Unspecified other liabilities        EUR          1,040,012.77

    thereof liabilities from tax /

    financial authorities               EUR            270,910.76

    thereof liabilities from social

    security                            EUR             28,259.27

 

PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

Code (HGB)

 Sales                                  EUR         64,261,536.90

 Inventory change + own costs (+/-)     EUR         -3,903,357.37

  Inventory change (+/-)                EUR         -4,114,377.37

  Capitalised own costs                 EUR            211,020.00

 Other operating income                 EUR          1,804,719.48

 Cost of materials                      EUR         36,753,284.07

  Raw materials and supplies, purchased

  goods                                 EUR         36,284,089.96

  Purchased services                    EUR            469,194.11

 Gross result (+/-)                     EUR         25,409,614.94

 Staff expenses                         EUR         16,479,916.96

  Wages and salaries                    EUR         14,201,043.86

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR          2,278,873.10

 Total depreciation                     EUR            669,530.67

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR            669,530.67

 Other operating expenses               EUR         10,891,540.41

 Operating result from continuing

 operations                             EUR         -2,631,373.10

 Result from participating interests

 (+/-)                                  EUR          1,500,000.00

  Expenses / income from participations EUR          1,500,000.00

   Income from related companies        EUR          1,500,000.00

 Interest result (+/-)                  EUR           -732,444.08

  Interest and similar income           EUR            225,161.06

   thereof from related companies       EUR            217,413.65

  Interest and similar expenses         EUR            957,605.14

   thereof paid to related companies    EUR             46,645.60

 Financial result (+/-)                 EUR            767,555.92

 Result from ordinary operations (+/-)  EUR         -1,863,817.18

 Income tax / refund of income tax (+/-)EUR            -22,280.90

 Tax (+/-)                              EUR            -22,280.90

 Annual surplus / annual deficit        EUR         -1,886,098.08

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.23

UK Pound

1

Rs.87.53

Euro

1

Rs.70.94

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

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%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

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