MIRA INFORM REPORT

 

 

Report Date :

29.02.2012

 

IDENTIFICATION DETAILS

 

Name :

PRODA S.P.A. PRODUZIONE COMMERCIO LAVORAZIONE GENERI AGRO AVICOLI

 

 

Registered Office :

 

Via Dei Ronchi,59 Castelguelfo

43010 – Fontevivo (PR)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

09.12.1967

 

 

Com. Reg. No.:

PR027-5692 since 19/02/1996

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Poultry farming

 

 

No. of Employees :

From 71 to 90

 

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

 

Maximum Credit Limit :

180.000 - Eur

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 – September 30, 2011

 

Country Name

Previous Rating

(30.06.2011)

Current Rating

(30.09.2011)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Company name and address

 

Proda S.p.a. Produzione Commercio Lavorazione Generi Agro Avicoli

 

Via Dei Ronchi,59 Castelguelfo

43010 – Fontevivo (PR) -IT-

 

 

Summary

 

Fiscal Code

:

00162500342

Legal Form

:

Joint stock company

start of Activities

:

09/12/1967

Equity

:

Over 2.582.254 Eur

Turnover Range

:

50.000.000/75.000.000 Eur

Number of Employees

:

from 71 to 90

 

 

Credit Analysis

 

Credit Opinion

:

180.000 - Eur

 

 

 

Activity

 

Poultry farming

Non-specialised wholesale of deep-frozen products

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 00162500342

 

Foreign Trade Reg. no. : PR008237 since 04/02/1992

 

Foreign Trade Reg. no. : 8237 of Parma since 04/02/1992

 

Chamber of Commerce no. : 1057555 of Milano

 

Chamber of Commerce no. : 104752 of Parma since 09/02/1968

 

Firms' Register : PR027-5692 since 19/02/1996

 

V.A.T. Code : 00162500342

 

Foundation date

: 09/12/1967

Establishment date

: 09/12/1967

Start of Activities

: 09/12/1967

Legal duration

: 31/12/2050

Nominal Capital

: 1.000.000

Eur

Subscribed Capital

: 1.000.000

Eur

Paid up Capital

: 1.000.000

Eur

 

Members

 

 

Rossi

Lamberto

 

 

 

Born in Parma

(PR)

on 25/08/1948

- Fiscal Code : RSSLBR48M25G337T

 

 

 

Residence :

Viale

Campanini N. 27

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

26/05/2011

 

 

Attorney with special power

15/12/2006

 

 

 

 

No Protests registered

 

 

Silingardi

Luciano

 

 

 

Born in Lama Mocogno

(MO)

on 18/02/1940

- Fiscal Code : SLNLCN40B18E426B

 

 

 

Residence :

Via

Cairoli

, 15

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

 

05/10/1996

 

 

 

 

Zappettini

Massimo

 

 

 

Born in Fontevivo

(PR)

on 11/01/1961

- Fiscal Code : ZPPMSM61A11D685E

 

 

 

Residence :

Via

Magani Francesco 7

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

26/05/2011

 

 

Procurator

21/05/1998

 

 

Board Chairman

22/06/2011

 

 

 

 

No Protests registered

 

 

Macchidani

Decimo

 

 

 

Born in Fidenza

(PR)

on 10/07/1955

- Fiscal Code : MCCDCM55L10B034F

 

 

 

Residence :

Via

Calatafimi N. 3

- 43036

Fidenza

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

26/05/2011

 

 

Procurator

21/05/1998

 

 

 

 

No Protests registered

 

 

Silingardi

Andrea

 

 

 

Born in Parma

(PR)

on 31/12/1968

- Fiscal Code : SLNNDR68T31G337X

 

 

 

Residence :

Via

Cairoli

, 15

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

 

24/12/1997

 

 

 

 

Giorgi

Franca

 

 

 

Born in Fidenza

(PR)

on 05/03/1953

- Fiscal Code : GRGFNC53C45B034W

 

 

 

Residence :

Via

Bezzecca

, 12

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

26/05/2011

 

 

Assistant board Chairman

22/06/2011

 

 

 

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Proda S.p.a. Produzione Commercio Lavorazione Generi Agro Avicoli

Fontevivo - IT -

00162500342

100.000 .Eur

10,00

Rossi Lamberto

Parma - IT -

RSSLBR48M25G337T

56.250 .Eur

5,62

Zappettini Massimo

Parma - IT -

ZPPMSM61A11D685E

137.040 .Eur

13,70

Macchidani Decimo

Fidenza - IT -

MCCDCM55L10B034F

225.000 .Eur

22,50

Giorgi Franca

Parma - IT -

GRGFNC53C45B034W

75.000 .Eur

7,50

Giorgi Aurora

 

GRGRRA47S54B034Y

75.000 .Eur

7,50

Zappettini Maura

 

ZPPMRA56T68D685C

87.960 .Eur

8,79

Bolsi Franco

 

BLSFNC51T19G337D

56.250 .Eur

5,62

Rossi Maria Alessandra

 

RSSMLS55S58D673C

56.250 .Eur

5,62

Rossi Maria Tisbe

 

RSSMTS53H67D673O

56.250 .Eur

5,62

Studer Massimiliano

 

STDMSM86R10H501Z

37.500 .Eur

3,75

Studer Alessandro

 

STDLSN86R10H501Z

37.500 .Eur

3,75

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Proda S.p.a. Produzione Commercio Lavorazione Generi Agro Avicoli

Fontevivo - IT -

00162500342

100.000 .Eur

10,00

 

 

Active

Ce.p.i.m. Centro Padano Interscambio Merci - S.p.a.

Fontevivo - IT -

00324710342

1.384 .Eur

0,02

 

 

Active


Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

Via

Dei Ronchi

, 59 Loc. CASTELGUELFO

- 43010

- Fontevivo

(PR)

- IT -

 

 

 

 

Total Surface: 910 Sq.mt.

 

 

 

 

TELEX

: 531428 PRO

 

 

 

 

PHONE

: 0521/6131

 

 

 

 

PHONE

: 0521/618323

 

 

 

 

FAX

: 0521/618323

 

-

Branch

 

since 21/06/1988

 

 

 

 

 

Via

Dei Ronchi

, 59/B Loc. CASTELGUELFO

- 43010

- Fontevivo

(PR)

- IT -

 

 

 

 

Total Surface: 910 Sq.mt.

 

 

 

 

TELEX

: 531428

 

 

 

 

PHONE

: 0521/6131

 

 

 

 

FAX

: 0521/618323

 

-

Branch

 

since 21/06/1988

 

 

 

 

 

Via

Dei Ronchi

, 59/C Loc. CASTELGUELFO

- 43010

- Fontevivo

(PR)

- IT -

 

 

 

 

TELEX

: 531428

 

 

 

 

PHONE

: 0521/6131

 

 

 

 

FAX

: 0521/618323

 

 

 

 

Employees

: 68

 

 

 

 

Assistants

: 3

 

Fittings and Equipment for a value of 530.000

Eur

 

Stocks for a value of 7.490.000

Eur

 

Furniture and fittings for a value of 41.000

Eur

 

Vehicles : 3.

 

Trade organization: direct or by agents.

Sales area on a national scale.

Transports are usually done by own vehicles.

The company supplies wholesalers and retailers.

 

To purchase foreign products the firm uses the following channels :

- its own sales net-work

 

- direct orders to foreign companies

Subject generally proposes terms of sale between 30 and 60 days.

Main sales modalities: issue cheques and bank transfers.

Purchase terms: 60-90-120 days.

The most used payment modality is the bank transfer one.

 

Import comes generally from the following nations:

- Belgio

 

- Austria

 

- Francia

 

- Somalia

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

 

Rossi

Lamberto

 

 

 

Born in Parma

on 25/08/1948

- Fiscal Code : RSSLBR48M25G337T

 

 

 

Residence :

Viale

Campanini N. 27

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Chairman

Managing Director

Board Chairman

 

 

Rossi

Gino

 

 

 

Born in Fontanellato

on 20/06/1922

- Fiscal Code : RSSGNI22H20D673B

 

Ex-Postions

Chairman

 

 

Silingardi

Luciano

 

 

 

Born in Lama Mocogno

on 18/02/1940

- Fiscal Code : SLNLCN40B18E426B

 

 

 

Residence :

Via

Cairoli

, 15

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Giorgi

Giorgio

 

 

 

Born in Fidenza

on 07/02/1919

- Fiscal Code : GRGGRG19B07B034D

 

 

 

Fiscal residence :

Via

Zani

, 44

- 43036

Fidenza

(PR)

- IT -

 

Ex-Postions

Chairman

Managing Director

 

 

Benecchi

Vincenzo

 

 

 

Born in Fidenza

on 12/08/1952

- Fiscal Code : BNCVCN52M12B034G

 

 

 

Residence :

Via

Colonie

, 1

- 42013

Casalgrande

(RE)

- IT -

 

Ex-Postions

Procurator

 

 

Zappettini

Massimo

 

 

 

Born in Fontevivo

on 11/01/1961

- Fiscal Code : ZPPMSM61A11D685E

 

 

 

Residence :

Via

Magani Francesco 7

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Assistant board Chairman

Managing Director

 

 

COPERCHINI

BIANCA

 

 

 

Born in CORTILE SAN MARTINO

on 27/01/1920

- Fiscal Code : CPRBNC20A67D074W

 

 

 

Residence :

Borgo

FELINO

, 39

- 43100

PARMA

(PR)

- IT -

 

Ex-Postions

Director

 

 

Giorgi

Federica

 

 

 

Born in Fidenza

on 21/07/1958

- Fiscal Code : GRGFRC58L61B034D

 

 

 

Residence :

Via

Martiri Della Liberta' N.

- 43036

Fidenza

(PR)

- IT -

 

Ex-Postions

Director

Managing Director

Board Chairman

 

 

Macchidani

Decimo

 

 

 

Born in Fidenza

on 10/07/1955

- Fiscal Code : MCCDCM55L10B034F

 

 

 

Residence :

Via

Calatafimi N. 3

- 43036

Fidenza

(PR)

- IT -

 

Ex-Postions

Board Chairman

 

 

Veroni

Pier Marina

 

 

 

Born in Bagnolo in Piano

on 17/09/1959

- Fiscal Code : VRNPMR59P57A573P

 

 

 

Residence :

Via

Aosta 4

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Silingardi

Marco

 

 

 

Born in Parma

on 09/01/1971

- Fiscal Code : SLNMRC71A09G337I

 

 

 

Residence :

Viale

Campanini 16

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Temporary Auditor


Protests

 

Protests checking on the subject firm has given a negative result.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

Financial and Economical Analysis

 

Company's starting of activities dates back to 1967.

An eco-fin analysis has been made on the base od the b/s fo the years 2008, 2009 and 2010.

Under an economic point of view, profits were registered during the last years with a r.o.e. of 5,75% in 2010 with a stable trend in the turnover.

The operating result in 2010 was positive (3,68%) and in line with the sector's average.

The amount of the operating result for the year 2010 is of Eur. 1.574.414 with an increase of 20,38% if the compared to the previous financial year.

During the latest financial year the gross operating margin amounted to Eur. 2.360.262 with no sensible increase as against 2009.

The analysis shows a fair financial position as the indebtedness volume is acceptable (1,62)

With regard to equity capital, an amount of Eur. 14.411.972 is registered. , unchanged if compared to 2009.

The financial management has recorded total debts amounting to Eur. 23.379.177, , with no sensible variation.

The company does not exceed in bank borrowings; the recourse to suppliers' credit is also limited lined up with the sector.

The management determines a good range of liquidity.

As far as the collection of credit goes, the average is high (123,99 days). and higher than the average of the sector.

2010 financial year closed with a cash flow of Eur. 1.564.845

Subordinate employment cost is of Eur. 3.381.926, i.e. 4,94% on total production costs. and a 4,85% incidence on sales volumes.

Limited financial charges in relation to sales volume.

 

Financial Data

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1 )

 

Item Type

Value

Sales

69.797.346

Profit (Loss) for the period

828.997

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1 )

 

Item Type

Value

Sales

68.806.721

Profit (Loss) for the period

666.989

 

 

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1 )

 

Item Type

Value

Sales

64.593.224

Profit (Loss) for the period

705.799

 

 

 

Complete balance-sheet for the year

31/12/2007

(in Eur

x 1 )

 

Item Type

Value

Sales

68.623.611

Profit (Loss) for the period

1.718.585

 

 

 

Complete balance-sheet for the year

31/12/2006

(in Eur

x 1 )

 

Item Type

Value

Sales

67.072.883

Profit (Loss) for the period

780.145


Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: Eur - Amounts x 1

 

- Balance Sheet as at 31/12/2009 - 12 Mesi - Currency: Eur - Amounts x 1

 

- Balance Sheet as at 31/12/2008 - 12 Mesi - Currency: Eur - Amounts x 1

 


 

Years

2010

2009

2008

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

 

 

 

. . Research,develop. and advert.expens.

 

 

 

. . Industrial patent rights

375

320

4.272

. . Concessions,licenses,trademarks,etc.

3.726

3.612

3.062

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

10.841

273.035

21.735

. . Other intangible fixed assets

 

 

 

. Total Intangible Fixed Assets

14.942

276.967

29.069

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

9.384.616

9.575.647

10.032.909

. . Plant and machinery

465.907

182.995

204.366

. . Industrial and commercial equipment

61.316

75.940

105.771

. . Other assets

13.540

20.830

24.201

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

9.925.379

9.855.412

10.367.247

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

9.581

9.581

10.411

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

128

128

128

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

9.453

9.453

10.283

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

1.032.922

1.032.922

1.032.922

. . . Total nominal value

 

 

 

. Total financial fixed assets

1.042.503

1.042.503

1.043.333

Total fixed assets

10.982.824

11.174.882

11.439.649

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

 

 

 

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

7.489.525

7.110.656

7.917.107

. . Advance payments

 

 

 

. Total Inventories

7.489.525

7.110.656

7.917.107

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

24.249.487

23.239.672

21.569.830

. . Beyond 12 months

 

 

 

. . Trade receivables

24.039.873

23.027.082

21.133.694

. . . . Within 12 months

24.039.873

23.027.082

21.133.694

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

 

 

190.732

. . . . Within 12 months

 

 

190.732

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

41.828

30.246

8.427

. . . . Within 12 months

41.828

30.246

8.427

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

167.786

182.344

236.977

. . . . Within 12 months

167.786

182.344

236.977

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

24.249.487

23.239.672

21.569.830

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

1.797

1.855

2.089

. . Checks

 

 

 

. . Banknotes and coins

2.723

4.031

2.811

. Total Liquid funds

4.520

5.886

4.900

Total current assets

31.743.532

30.356.214

29.491.837

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

77.593

128.221

89.409

Total adjustments accounts

77.593

128.221

89.409

TOTAL ASSETS

42.803.949

41.659.317

41.020.895

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

1.000.000

1.000.000

1.000.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

6.518.042

6.537.598

6.537.598

. Legal reserve

201.418

201.418

201.418

. Reserve for Own shares

1.032.922

1.032.922

1.032.922

. Statute reserves

 

 

 

. Other reserves

4.830.593

4.504.044

4.158.245

. Accumulated Profits (Losses)

 

 

 

. Profit( loss) of the year

828.997

666.989

705.799

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

14.411.972

13.942.971

13.635.982

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

2.515.596

2.687.940

2.866.143

. . Other funds

318.379

271.768

202.539

Total Reserves for Risks and Charges

2.833.975

2.959.708

3.068.682

Employee termination indemnities

1.180.545

1.215.718

1.252.190

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

23.379.177

22.640.233

22.255.250

. . . . Beyond 12 months

 

 

17.309

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

6.788.511

5.861.203

6.917.379

. . . . Within 12 months

6.788.511

5.861.203

6.900.070

. . . . Beyond 12 months

 

 

17.309

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

16.086.882

16.269.445

14.855.988

. . . . Within 12 months

16.086.882

16.269.445

14.855.988

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

83.354

117.879

 

. . . . Within 12 months

83.354

117.879

 

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

175.849

162.418

164.114

. . . . Within 12 months

175.849

162.418

164.114

. . . . Beyond 12 months

 

 

 

. . Other payables

244.581

229.288

335.078

. . . . Within 12 months

244.581

229.288

335.078

. . . . Beyond 12 months

 

 

 

Total accounts payable

23.379.177

22.640.233

22.272.559

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

998.280

900.687

791.482

Total adjustment accounts

998.280

900.687

791.482

TOTAL LIABILITIES

42.803.949

41.659.317

41.020.895

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

69.797.346

68.806.721

64.593.224

. Changes in work in progress

 

 

 

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

189.006

291.404

239.326

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

189.006

291.404

239.326

Total value of production

69.986.352

69.098.125

64.832.550

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

58.977.481

56.817.981

54.838.106

. Services received

5.310.391

5.690.506

5.525.598

. Leases and rentals

166.411

166.503

173.305

. Payroll and related costs

3.381.926

3.280.101

3.489.338

. . Wages and salaries

2.384.883

2.306.613

2.314.636

. . Social security contributions

784.837

766.453

768.802

. . Employee termination indemnities

185.525

175.346

190.984

. . Pension and similar

 

 

 

. . Other costs

26.681

31.689

214.916

. Amortization and depreciation

735.848

752.317

415.880

. . Amortization of intangible fixed assets

26.213

41.039

61.278

. . Amortization of tangible fixed assets

590.687

597.251

249.366

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

118.948

114.027

105.236

. Changes in raw materials

-378.869

806.451

-1.346.677

. Provisions to risk reserves

50.000

100.000

 

. Other provisions

 

 

 

. Other operating costs

168.750

176.438

131.531

Total production costs

68.411.938

67.790.297

63.227.081

Diff. between value and cost of product.

1.574.414

1.307.828

1.605.469

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

3.343

5.705

204

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

3.343

5.705

204

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

-194.169

-234.327

-357.807

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

22.154

22.715

Total financial income and expense

-190.826

-228.622

-357.603

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

47.421

65.147

37.460

. . Gains on disposals

 

600

900

. . Other extraordinary income

47.421

64.547

36.560

. Extraordinary expense

-69.707

-34.907

-48.311

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-69.707

-34.907

-48.311

Total extraordinary income and expense

-22.286

30.240

-10.851

Results before income taxes

1.361.302

1.109.446

1.237.015

. Taxes on current income

532.305

442.457

531.216

. . current taxes

716.231

642.479

573.404

. . differed taxes(anticip.)

-183.926

-200.022

-42.188

. Net income for the period

828.997

666.989

705.799

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

828.997

666.989

705.799

 

RATIOS

Value Type

as at 31/12/2010

as at 31/12/2009

as at 31/12/2008

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,26

0,27

0,27

0,13

Elasticity Ratio

Units

0,74

0,73

0,71

0,85

Availability of stock

Units

0,17

0,17

0,19

0,16

Total Liquidity Ratio

Units

0,57

0,56

0,52

0,62

Quick Ratio

Units

0,00

0,00

0,00

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

1,62

1,62

1,63

5,02

Self Financing Ratio

Units

0,34

0,33

0,33

0,13

Capital protection Ratio

Units

0,87

0,88

0,87

0,58

Liabilities consolidation quotient

Units

0,05

0,05

0,05

0,10

Financing

Units

1,62

1,62

1,63

6,17

Permanent Indebtedness Ratio

Units

0,36

0,36

0,36

0,25

M/L term Debts Ratio

Units

0,03

0,03

0,03

0,07

Net Financial Indebtedness Ratio

Units

0,47

0,42

0,50

1,16

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,42

1,36

1,30

1,57

Current ratio

Units

1,36

1,34

1,32

1,09

Acid Test Ratio-Liquidity Ratio

Units

1,04

1,03

0,96

0,85

Structure's primary quotient

Units

1,31

1,25

1,19

0,96

Treasury's primary quotient

Units

0,00

0,00

0,00

0,05

Rate of indebtedness ( Leverage )

%

297,00

298,78

300,82

743,68

Current Capital ( net )

Value

8.364.355

7.715.981

7.236.587

70.465

RETURN

 

 

 

 

 

Return on Sales

%

2,24

2,06

1,73

1,66

Return on Equity - Net- ( R.O.E. )

%

5,75

4,78

5,17

6,68

Return on Equity - Gross - ( R.O.E. )

%

9,45

7,96

9,07

19,39

Return on Investment ( R.O.I. )

%

3,68

3,14

3,91

3,84

Return/ Sales

%

2,26

1,90

2,48

2,16

Extra Management revenues/charges incid.

%

52,65

51,00

43,96

28,56

Cash Flow

Value

1.564.845

1.419.306

1.121.679

48.046

Operating Profit

Value

1.574.414

1.307.828

1.605.469

59.910

Gross Operating Margin

Value

2.360.262

2.061.145

2.021.349

99.701

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

123,99

120,48

117,75

86,56

Debts to suppliers average term

Days

89,85

93,45

88,34

100,32

Average stock waiting period

Days

38,63

37,20

44,10

31,97

Rate of capital employed return ( Turnover )

Units

1,63

1,65

1,57

1,82

Rate of stock return

Units

9,32

9,68

8,15

11,18

Labour cost incidence

%

4,85

4,77

5,40

5,95

Net financial revenues/ charges incidence

%

- 0,27

- 0,33

- 0,55

- 0,81

Labour cost on purchasing expenses

%

4,94

4,84

5,51

5,95

Short-term financing charges

%

0,83

1,04

1,60

2,18

Capital on hand

%

61,33

60,55

63,50

54,67

Sales pro employee

Value

1.011.555

969.108

872.881

507.073

Labour cost pro employee

Value

49.013

46.198

47.153

32.650

 

 

Credit Opinion

 

On the basis of the above mentioned, and the sales volume obtained, we deem that the maximum exposure for short and medium term transactions ( 90 - 120 days ) could be of:

 

180.000  Eur.

 

 

Market / Territory Data

 

Population living in the province

:

413.198

Population living in the region

:

4.151.369

Number of families in the region

:

1.748.359

 

Monthly family expences average in the region (in Eur.) :

 

- per food products

:

425

- per non food products

:

2.063

- per energy consume

:

143

 

Sector Data

 

The values are calculated on a base of 5.101 significant companies.

 

The companies cash their credits on an average of 86 dd.

The average duration of suppliers debts is about 100 dd.

The sector's profitability is on an average of 1,66%.

The labour cost affects the turnover in the measure of 5,95%.

Goods are held in stock in a range of 31 dd.

The difference between the sales volume and the resources used to realize it is about 1,82.

The employees costs represent the 5,95% of the production costs.

 

Statistical Detrimental Data

 

The area is statistically considered lowly risky.

In the region 18.860 protested subjects are found; in the province they count to 1.231.

The insolvency index for the region is 0,46, , while for the province it is 0,31.

Total Bankrupt companies in the province : 1.624.

Total Bankrupt companies in the region : 14.698.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.49.14

UK Pound

1

Rs.77.86

Euro

1

Rs.66.06

 

 

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.