MIRA INFORM REPORT

 

 

 

Report Date :

23.07.2012

 

IDENTIFICATION DETAILS

 

Name :

VIET PHU THINH RUBBER JOINT STOCK COMPANY

 

 

Registered Office :

204 Phan Van Han - Binh Thanh District - Ho Chi Minh

 

 

Country :

Viet Nam

 

 

Financials (as on) :

31.12.2009

 

 

Date of Incorporation :

06.03.2003

 

 

Com. Reg. No.:

0302910157

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Trading and processing agricultural products, spare parts, and raw materials for production of plastic and rubber.

 

 

No. of Employees :

14

 

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 – March 31st, 2012

 

Country Name

Previous Rating

(31.12.2011)

Current Rating

(31.03.2012)

Viet Nam

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SUBJECT IDENTIFICATION & LEGAL FORM

 

Current legal status

English Name

 

VIET PHU THINH RUBBER JOINT STOCK COMPANY

Vietnamese Name

 

CONG TY CO PHAN CAO SU VIET PHU THINH

Short name

 

VIRUCO

Type of Business

 

Joint stock company

Business Registration No.

 

0302910157

Date of Registration

 

06 Mar 2003

Place of Registration

 

Business Registration Office, Department of Planning and Investment Ho Chi Minh City

Registered capital

 

12,800,000,000 VND

Tax code

 

0302910157

Total Employees

 

14

 

Historical Identification & Legal form

 

List

Changed Items

Date of changes

1

Subject has got former Business Registration No: 4103001492

 Changed to: 0302910157

24 May 2010

2

Subject has got former Registered capital: VND 7.5 Billion

Changed to: VND 12.8 Billion

2010

 

 

ADDRESSES

 

Registration Address

Address

 

204 Phan Van Han - Binh Thanh District - Ho Chi Minh City - Vietnam

Website

 

www.viruco.com

 

Transaction office in Ho Chi Minh

Address

 

16/9 Ky Dong - 3 District - Ho Chi Minh City - Vietnam

Telephone

 

(84-8) 3935 0538 - 3935 0543 - 3935 0544

Fax

 

(84-8) 3935 0541

Email

 

giamdoc@viruco-trading.com.vn

 

DIRECTORS

 

1 . NAME

 

Mr. VU ANH PHONG

Position

 

Director

Date of Birth

 

17 Oct 1971

ID Number/Passport

 

024130943

Resident

 

66/5 Nguyen Hong - Go Vap District - Ho Chi Minh City - Vietnam

Nationality

 

Vietnamese

Qualification

 

MA

 

2 . NAME

 

Ms. PHAM THI CAM TU LAN

Position

 

Chief Accountant

Current resident

 

- Ho Chi Minh City - Vietnam

Nationality

 

Vietnamese

 

Notes: Subject’s former Deputy Director - Mr. Nguyen Quoc Cuong and former Chief Accountant- Mr. Nguyen Trong TIen are no longer working for Viruco. Subject does not have a Deputy Director at current.

 

 

BUSINESS NATURE AND ACTIVITIES

 

The subject is specializing in trading rubber products.

Subject registered in the following items:
Trading and processing agricultural products, spare parts, and raw materials for production of plastic and rubber.
Trading in chemicals
Real estate, civil & industrial construction

 

 


 

IMPORT & EXPORT ACTIVITIES

 

IMPORT:

Market

 

Thailand, Malaysia, Indonesia, India

Notes: According to Ms. Lan- Subject's accountant- Viruco rarely imports lately

 

EXPORT:

Types of products

 

Types of rubber Products

Market

 

China, Malaysia, India, Sri Lanka, Russia, Peru, Spain, Italy, Turkey, German

Mode of payment

 

L/C, T/T

 

 

BANKERS

 

1. VIETNAM TECHNOLOGICAL AND COMMERCIAL JOINT STOCK BANK QUAN 3 BRANCH

Address

 

No..61A-63 Vo Van Tan, No.6 ward - 3 District - Ho Chi Minh City - Vietnam

Telephone

 

(84-8) 3930 5418/ 39304 532

Fax

 

(84-8) 39304 491

SWIFT Code

 

VTCBVNVX

 

2. HSBC Bank (Vietnam) Ltd

Address

 

Floor 06th, The Metropolitan Building 235 Dong Khoi Street - 1 District - Ho Chi Minh City - Vietnam

Telephone

 

(84 8) 3829 2288

Fax

 

(84 8) 3299 0018

SWIFT Code

 

HSBCZAJJXXX

 

3. ASIA COMMERCIAL JOINT STOCK BANK (ACB BANK)

Address

 

No. 442 Nguyen Thi Minh Khai Street, Ward 5 - 3 District - Ho Chi Minh City - Vietnam

Telephone

 

(84-8) 3833 4085 – 3839 5179 - 3929 0999

Fax

 

(84-8) 3835 9156 - 3839 9885

SWIFT Code

 

ASCBVNVX

 

4. JOINT STOCK BANK FOR FOREIGN TRADE OF VIETNAM (VIETCOMBANK)

Address

 

No. 29 Ben Chuong Duong Str-Nguyen Thai Binh Ward - 1 District - Ho Chi Minh City - Vietnam

Telephone

 

(84-8) 3825 1317

Fax

 

(84-8) 3829 7228

SWIFT Code

 

VTCBVNVX

 

 

SHAREHOLDERS

 

1 . NAME

 

Mr. DUONG HONG HA

ID Number/Passport

 

022104838

Resident

 

157Bis Tran Quoc Thao - 3 District - Ho Chi Minh City - Vietnam

Nationality

 

Vietnamese

Value of shares

 

1,000,000,000 VND

Percentage

 

7.813%

 

2 . NAME

 

Ms. NGUYEN THI HUE

ID Number/Passport

 

162050697

Resident

 

165/5 -3/2 Str - 10 District - Ho Chi Minh City - Vietnam

Nationality

 

Vietnamese

Value of shares

 

1,000,000,000 VND

Percentage

 

7.097%

 

3 . NAME

 

Ms. TRAN THI KIM THANH

ID Number/Passport

 

280732850

Resident

 

7th Block Phu Thuan Hamlet, An Loc Village - Binh Long District - Binh Phuoc Province - Vietnam

Nationality

 

Vietnamese

Value of shares

 

1,000,000,000 VND

Percentage

 

7.813%

 

4 . NAME

 

Mr. VU ANH PHONG

Position

 

Director

Date of Birth

 

17 Oct 1971

ID Number/Passport

 

024130943

Resident

 

66/5 Nguyen Hong - Go Vap District - Ho Chi Minh City - Vietnam

Nationality

 

Vietnamese

Value of shares

 

1,000,000,000 VND

Percentage

 

7.813%

 

 

FINANCIAL DATA

 

BALANCE SHEET

Unit: One VND

Balance sheet date

31/12/2009

31/12/2008

Number of weeks

52

52

ASSETS

A – CURRENT ASSETS

103,002,000,000

25,604,000,000

I. Cash and cash equivalents

4,361,000,000

3,444,000,000

1. Cash

4,361,000,000

3,444,000,000

2. Cash equivalents

0

0

II. Short-term investments

0

0

1. Short-term investments

0

0

2. Provisions for devaluation of short-term investments

0

0

III. Accounts receivable

50,237,000,000

12,025,000,000

1. Receivable from customers

31,060,000,000

5,234,000,000

2. Prepayments to suppliers

14,578,000,000

6,277,000,000

3. Inter-company receivable

0

0

4. Receivable according to the progress of construction

0

0

5. Other receivable

4,599,000,000

514,000,000

6. Provisions for bad debts

0

0

IV. Inventories

42,052,000,000

5,334,000,000

1. Inventories

42,052,000,000

6,314,000,000

2. Provisions for devaluation of inventories

0

-980,000,000

V. Other Current Assets

6,352,000,000

4,801,000,000

1. Short-term prepaid expenses

35,000,000

8,000,000

2. VAT to be deducted

6,285,000,000

4,757,000,000

3. Taxes and other accounts receivable from the State

0

0

4. Other current assets

32,000,000

36,000,000

B. LONG-TERM ASSETS

1,430,000,000

949,000,000

I. Long term account receivable

0

0

1. Long term account receivable from customers

0

0

2. Working capital in affiliates

0

0

3. Long-term inter-company receivable

0

0

4. Other long-term receivable

0

0

5. Provisions for bad debts from customers

0

0

II. Fixed assets

1,345,000,000

899,000,000

1. Tangible assets

1,546,000,000

1,132,000,000

- Historical costs

1,612,000,000

1,151,000,000

- Accumulated depreciation

-66,000,000

-19,000,000

2. Financial leasehold assets

-204,000,000

-233,000,000

- Historical costs

0

0

- Accumulated depreciation

-204,000,000

-233,000,000

3. Intangible assets

3,000,000

0

- Initial costs

15,000,000

12,000,000

- Accumulated amortization

-12,000,000

-12,000,000

4. Construction-in-progress

0

0

III. Investment property

0

0

Historical costs

0

0

Accumulated depreciation

0

0

IV. Long-term investments

0

0

1. Investments in affiliates

0

0

2. Investments in business concerns and joint ventures

0

0

3. Other long-term investments

0

0

4. Provisions for devaluation of long-term investments

0

0

VI. Other long-term assets

85,000,000

50,000,000

1. Long-term prepaid expenses

0

0

2. Deferred income tax assets

0

0

3. Other long-term assets

85,000,000

50,000,000

TOTAL ASSETS

104,432,000,000

26,553,000,000


 

LIABILITIES

A- LIABILITIES

87,150,000,000

15,823,000,000

I. Current liabilities

86,485,000,000

15,610,000,000

1. Short-term debts and loans

47,069,000,000

10,119,000,000

2. Payable to suppliers

3,506,000,000

820,000,000

3. Advances from customers

33,465,000,000

3,818,000,000

4. Taxes and other obligations to the State Budget

1,612,000,000

325,000,000

5. Payable to employees

0

0

6. Accrued expenses

422,000,000

432,000,000

7. Inter-company payable

0

0

8. Payable according to the progress of construction contracts

0

0

9. Other payable

411,000,000

96,000,000

10. Provisions for short-term accounts payable

0

0

II. Long-Term Liabilities

665,000,000

213,000,000

1. Long-term accounts payable to suppliers

0

0

2. Long-term inter-company payable

0

0

3. Other long-term payable

0

0

4. Long-term debts and loans

665,000,000

213,000,000

5. Deferred income tax payable

0

0

6. Provisions for unemployment allowances

0

0

7. Provisions for long-term accounts payable

0

0

B- OWNER’S EQUITY

17,282,000,000

10,730,000,000

I. OWNER’S EQUITY

17,048,000,000

10,588,000,000

1. Capital

9,850,000,000

7,500,000,000

2. Share premiums

0

0

3. Other sources of capital

0

0

4. Treasury stocks

0

0

5. Differences on asset revaluation

0

0

6. Foreign exchange differences

0

0

7. Business promotion fund

0

0

8. Financial reserved fund

0

0

9. Other funds

0

0

10. Retained earnings

7,198,000,000

3,088,000,000

11. Construction investment fund

0

0

II. Other sources and funds

234,000,000

142,000,000

1. Bonus and welfare funds

234,000,000

142,000,000

2. Sources of expenditure

0

0

3. Fund to form fixed assets

0

0

C. MINORITY’S INTERES

0

0

TOTAL LIABILITIES AND OWNER’S EQUITY

104,432,000,000

26,553,000,000

 

 

PROFIT & LOSS STATEMENT

 

Description

FY2009

FY2008

1. Total Sale

546,998,000,000

402,906,000,000

2. Deduction item

2,057,000,000

0

3. Net revenue

544,941,000,000

402,906,000,000

4. Costs of goods sold

517,598,000,000

390,999,000,000

5. Gross profit

27,343,000,000

11,907,000,000

6. Financial income

2,621,000,000

2,771,000,000

7. Financial expenses

2,879,000,000

3,418,000,000

- In which: Loan interest expenses

2,371,000,000

3,418,000,000

8. Selling expenses

11,958,000,000

5,288,000,000

9. Administrative overheads

3,316,000,000

2,307,000,000

10. Net operating profit

11,811,000,000

3,665,000,000

11. Other income

505,000,000

34,000,000

12. Other expenses

966,000,000

4,000,000

13. Other profit /(loss)

-461,000,000

30,000,000

14. Total accounting profit before tax

11,350,000,000

3,695,000,000

15. Current corporate income tax

1,950,000,000

944,000,000

16. Deferred corporate income tax

0

-303,000,000

17. Profit after tax

9,400,000,000

2,448,000,000

 

 


 

FINANCIAL RATIOS AND AVERAGE INDUSTRY RATIOS

 

Description

FY2009

FY2008

Average Industry

Current liquidity ratio

1.19

1.64

1.66

Quick liquidity ratio

0.70

1.30

0.86

Inventory circle

21.85

73.30

10.26

Average receive period

33.65

10.89

49.31

Utilizing asset performance

5.22

15.17

2.82

Liability by total asset

83.45

59.59

63.75

Liability by owner equity

504.28

147.47

250.11

Ebit / Total asset (ROA)

13.14

26.79

8.88

Ebit / Owner's equity (ROE)

79.39

66.29

24.57

Ebit / Total revenue (NPM)

2.51

1.77

4.07

Gross profit / Total revenue (GPM)

5.00

2.96

12.58

Note: The Average Industry was calculated by Vietnam Credit based on our owned statistical data

 

 

PAYMENT HISTORY & PERFORMANCE EXPERIENCES

 

Trade Morality

 

Fair

Liquidity

 

Medium

Payment status

 

Above Average

Financial Situation

 

Above Average

Development trend

 

Uptrend

Litigation data

 

No recorded

Bankruptcy

 

No recorded

Payment Methods

 

L/C,T/T

Sale Methods

 

Wholesaler

Public opinion

 

Good

 


 

 

INTERPRETATION ON THE SCORES

 

Viet Phu Thinh Rubber is a Joint Stock Company; which was established in 2003. The subject is a member of Vietnam Chamber of Commerce and Industry and Vietnam Rubber Association. The subject is trading and exporting of rubber products. It is one of reliable exporters of natural rubber with large quantity, diversity in products supplied from producers in Vietnam. Currently, Subject is rarely importing natural rubber from Thailand, Malaysia, Indonesia and Cambodia as it used to in the past. Beside distribution its products in domestic, with the main customers is the local producers and processing zones in the field of tire, sport shoes, gloves; Subject also exports to many countries such as Spain, France, Germany, Turkey, Taiwan, Korea, India, Japan, China…

 As the financial data in 2009 and 2008 showed, Subject’s performance was quite varied. The liquidity ratios decreased yet acceptable (Current liquidity was declined from 1.64 in 2009 to 1.19 in 2008; quick liquidity ratio was even worse when downed from 1.3 in 2008 to 0.7 in 2009) The asset management ratios revealed that Subject has not managed its assets well. In 2009, the inventory circle dropped from 73.30 in 2008 to 21.85, Subject might hold too much inventory; the increasing of Average receive period also showed that Subject’s funds was “legal-expropriate” by its customer. The Liability and Owner’s Equity tends to lean to the Liability, this might be a Subject’s management’s strategy to magnify the profit.

In early 2010, Subject imported 5 containers of natural rubber to China, value more than VND 8.5 billion (about USD674,000). However, though Subject’s customers had received the goods, they did not pay on time due to the lack of responsibility of a transportation agency. Subject is conducting many necessary steps to sue this transportation to the court, but the difficulty as well as the loss Subject have to face in the near future is inevitable

 

------------ APPENDIXES  ----------

INDUSTRY DATA

 

Industry code

Growth speed (%)

Total employees 2009 (Thousand)

Total enterprises

Annual average capital of enterprises

Predict 2010

2009

Agriculture, Forestry and Fishing

2.8

3.0

24,788.5

2,399

50,530

Trade and Services

7.5

11

10,517.9

79,181

1,754,973

Construction

7

11.3

2,692.8

17,783

248,268

Manufacturing

12

7.6

7,591.2

30,786

967,068

 

ECONOMIC INDICATORS

 

 

2009 

2008 

2007 

Population (Million person)

87

86.1

85.1

Gross Domestic Products (US$ billion)

91

84.9

71.2

GDP Growth (%)

5.32

6.2

8.5

GDP Per Capita (US$)

1,080

1,040

814

Inflation (% Change in Composite CPI)

6.88

24.4

8.3

 

SERVICE TRADE PERFORMANCE

 

Billion USD 

2009 

2008 

2007 

Exports

56.6

62.9

48.6

Imports

68.8

76.6

58.9

Trade Balance

-12.2

-14.6

-10.3

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.15

UK Pound

1

Rs.86.57

Euro

1

Rs.67.60

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

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

 

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.