MIRA INFORM REPORT

 

 

IDENTIFICATION DETAILS

 

Name :

BRASOPI-COMERCIO DE VESTUARIO SA

 

 

Registered Office :

Rua Lionesa - Centro Empresarial da Lionesa, G32 - Apartado 2050

 

 

Country :

 

 

 

Financials (as on) :

31.12.2009

 

 

Date of Incorporation :

15.02.1991

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Wholesale of clothing and accessories

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Poor

Payment Behaviour :

Slow

Litigation :

Exists

 

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)

 

 

 

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Identification

 

 

Name

BRASOPI-COMERCIO DE VESTUARIO SA

 

 

 

 

V.A.T. Number / NIF

502539542

Address

Rua Lionesa - Centro Empresarial da Lionesa, G32 - Apartado 2050

 

 

Locality

LECA DO BALIO

Postal Code

4465-671-MATOSINHOS

Municipality

MATOSINHOS

District

PORTO

Telephone

229051600

 

 

Fax

229051659

 

 

E-Mail

throttleman@throttleman.com

 

 

Web Site

www.throttleman.com

 

 

 

 

 

 

C.A.E.(Rev 3)

46421- Wholesale of clothing and accessories

 

 

 

 

Summary

 

 

Legal Form

Joint Stock Company

 

 

Constitution

15-02-1991

V.A.T. Number / NIF

502539542

Capital

5.100.000,00

 

 

Sales in : 31-12-2010

25.723.534,72

Shareholders Funds in: 31-12-2010

477.188,37

Credit

Caution

 

 

Condition

Unstable

Tendency

Stationary

Financing

Not Guaranteed

Payments

Slow

 

 

 

 

Actual Condition

In activity

 

 

 

The classification of economic activities used is CAE Revision 3, adopted on 14 November 2007, which came to replace CAE Revision 2.1

 

All the amounts are express in Euros, otherwise you will be advised

 

Governing Bodies

 

 

Board of Director's

PEDRO MIGUEL MONTES TERRA PINHEIRO

Board of Director's President

EDUARDO ANTONIO NUNES PEIXOTO CARVALHO DE BARROS

Administrator

NUNO MIGUEL BEXIGA GONCALVES

Administrator

JAIME REGOJO VELASCO

Administrator

 

Fiscal Board

JOAO CARLOS MIGUEL ALVES

Fiscal Board Substitute

ERNST & YOUNG AUDIT & ASSOCIADOS SROC

Unique Fiscal

 

 

Banks and Financial Institutions

 

 

BANCO ESPIRITO SANTO, SA

Porto

BANCO BPI, SA

Bom Sucesso - Porto

MILLENNIUM BCP

Matosinhos

 

 

Historical

 

 

Registed on the Register Record Office of Porto in 3ª. Secçăo with the Register Number 502539542 previous number 4273 in 14-03-1994

Constitution celebrated in 15-02-1991 published on Diário da República number 281 of 06-12-1991

To oblige the company it is necessary 1 signatures

 

 

Changes to Society

 

 

In 02-11-2009 on Portal MJ of 02-11-2009 increase of capital Clique para ver detalhes

para 5.100.000 euros.

In 27-07-2009 on Portal MJ of 28-10-2009 reduction of capital Clique para ver detalhes

para 2.145.000 euros.

In 31-12-2008 on Portal MJ of 07-04-2009 board of director's change

In 02-04-2008 on Portal MJ of 31-12-2008 board of director's change

In 22-11-2007 merge

 

 

Capital

 

 

 

The Capital is 5.100.000,00 , divided in 5100000 shares , with a nominal value of 1,00

 

 

with the following shareholders

 

HOZAR PORTUGAL-COMERCIO DE VESTUARIO SA

 

 

 


Shareholders / Partners Companies

 

 

IIC Number

395929

NAME

HOZAR PORTUGAL-COMERCIO DE VESTUARIO SA

Funtion

Shareholder

Address

Rua da Lionesa - Centro Empresarial da Lionesa, G-32

Locality

LECA DO BALIO

Telephone

229051600

Fax

229051659

E-Mail

hozar@mail.telepac.pt

C.A.E.

46421-Comércio por grosso de vestuário e de acessórios

 

 

Special Information

 

 

Event

General Description

Additional

A titular tem 96 lojas espalhadas por todo o país.

Merge

A 22 de Novembro de 2007, fusăo por incorporaçăo mediante a transferência global do patrimonio da firma Conceitos e Marcas-Pronto a Vestir Lda, na titular.

 

 

Activities

 

 

Line of Business

Percentage

Comércio de vestuário

100%

 

 

Type of Clients

Retailers/Public

 

 

Sales Conditions

Cash/credit

 

 

Exports to

ESPANHA,EMIRATOS ARABES UNIDOS

 

 

 

 

Trade Marks

 

 

Throttleman

 


Head Office and Installations

 

 

Head office and installations Rua Lionesa - Centro Empresarial da Lionesa, G32 - Apartado 2050, LECA DO BALIO, 4465-671, LECA DO BALIO, Tel:229051600, Fax:229051659

 

 

Incidents

 

 

Legal Actions

Date: 04-10-2011

Judicial District Matosinhos - Tribunal Judicial

 

Amount: 265.638,33 Euro

Type: Executiva Comum

 

Author: Dg Center Atlântico, S.L.

 

Process: 6545/11.0TBMTS

 

 

Observations: 2º Juízo Cível

 

Date: 14-07-2010

Judicial District Matosinhos - Tribunal Judicial

 

Amount: 7.211,16 Euro

Type: Executiva Comum

 

Author: Landclover - Consultadoria e Projectos, Soc. Unipessoal, Lda.

 

Process: 4721/10.1TBMTS

 

 

Observations: 3º Juízo Cível

 

Date: 28-10-2009

Judicial District Matosinhos - Tribunal do Trabalho

2 Court

Amount: 30.735,35 Euro

Type: Acçăo de Processo Comum

 

Author: Rita Magalhăes Moreira Parada

 

Process: 956/09.8TTMTS

 

 

 

 

Date: 02-09-2009

Judicial District Matosinhos - Tribunal Judicial

3 Court

Amount: 9.956,57 Euro

Type: Especial Cump.Obrig. Pecuniarias DL 269/98

 

Author: Goweb, Lda

 

Process: 187765/09.2YIPRT

 

 

 

 

Date: 16-03-2009

Judicial District Matosinhos

1 Court

Amount: 42.715,28 Euro

Type: Ordinária

 

Author: PT Prime - Soluçơes Empresariais de Telecomunicaçơes e Sistemas, S.A.

 

Process: 288019/08.0YIPRT

 

 

 

 

 

Business Concept

 

Consulted sources say that the subject is struggling with financial difficulties and has been delaying its payments and commercial commitments, so the use of caution in credit connections with this company is recommended.

 

 

Financial Demonstration SNC

 

 

Balance Sheet SNC

CoinEURO

 

Date31-12-2010

 

 

Closing Date

31-12-2010

31-12-2009

--

Variaçăo (%)

 

 

 

ASSET

 

 

 

 

 

Non-current assets

 

Tangible fixed assets

7.606.190,28

8.872.924,84

 

(14,28)

Goodwill

923.143,46

923.143,46

 

 

Intangible assets

3.313.266,72

3.921.485,98

 

(15,51)

Financial participations - patrimonial equity method

68.770,10

70.320,33

 

(2,20)

Financial participations - other methods

18.600,00

24.600,00

 

(24,39)

Shareholders/partners

4.149.700,00

3.096.000,00

 

34,03

Deferred tax assets

2.072.599,67

1.657.961,32

 

25,01

Total

18.152.270,23

18.566.435,93

 

(2,23)

 

 

 

 

 

Current assets

 

 

Inventories

9.056.925,61

7.466.523,63

 

21,30

Costumers

925.383,56

737.983,44

 

25,39

State and other public entities

215.265,69

219.849,26

 

(2,08)

Other accounts receivable

239.334,12

438.773,97

 

(45,45)

Deferrals

322.462,66

329.062,19

 

(2,01)

Cashier and bank deposits

351.684,80

530.367,42

 

(33,69)

Total

11.111.056,44

9.722.559,91

 

14,28

TOTAL ASSET

29.263.326,67

28.288.995,84

 

3,44

 

 

 

 

 

SHAREHOLDERS FUNDS AND LIABILITIES

 

 

 

 

 

 

 

SHAREHOLDERS FUNDS

 

 

Capital

5.100.000,00

5.100.000,00

 

 

Emission premiuns

34.376,08

34.376,08

 

 

Net retained

(3.255.050,73)

(720.807,09)

 

351,58

Adjustments on financial assets

(57.107,37)

(57.107,37)

 

 

Other shareholders funds changes

102.619,00

 

 

 

Total

1.924.836,98

4.356.461,62

 

(55,82)

Net income for the period

(1.447.648,61)

(2.534.243,59)

 

(42,88)

TOTAL OF SHAREHOLDERS FUNDS

477.188,37

1.822.218,03

 

(73,81)

 

 

 

 

 

LIABILITY

 

 

 

 

 

 

 

Non-current liiabilities

 

 

Financing obtained

10.912.096,86

8.812.041,15

 

23,83

Diferred taxes liabilities

27.194,06

 

 

 

Other payable accounts

3.404.469,00

556.822,68

 

511,41

Total

14.343.759,92

9.368.863,83

 

53,10

 

 

 

 

 

Current liabilities

 

 

Suppliers

7.171.127,80

6.936.892,56

 

3,38

State and other public entities

2.109.434,24

1.502.934,89

 

40,35

Financing obtained

4.460.611,43

6.820.749,71

 

(34,60)

Other payable accounts

593.277,06

1.706.775,61

 

(65,24)

Deferrals

107.927,85

130.561,21

 

(17,34)

Total

14.442.378,38

17.097.913,98

 

(15,53)

TOTAL LIABILITIES

28.786.138,30

26.466.777,81

 

8,76

TOTAL SHAREHOLDERS FUNDS AND LIABILITIES

29.263.326,67

28.288.995,84

 

3,44

 

 

 

 

 

INCOME STATEMENT

 

 

 

 

 

 

 

INCOME AND EXPENSES

 

 

Sales and services

25.723.534,72

26.444.144,24

 

(2,73)

Gains/losses allocated subsidiaries, associates and joint ventures

(4.550,33)

(38.694,85)

 

(88,24)

Cost of goods sold and materials consumed

13.716.368,00

13.354.317,69

 

2,71

Suppliers and external services

6.255.051,54

7.139.626,88

 

(12,39)

Personnel costs

4.175.796,22

5.026.817,05

 

(16,93)

Impairment of inventories (losses/revearsals)

18.196,23

 

 

 

Impairment of receivables (losses/revearsals)

 

201.364,65

 

 

Other income and gains

214.061,39

399.568,12

 

(46,43)

Other expenses and losses

286.478,06

693.186,55

 

(58,67)

Result before depreciation, financing costs and taxes

1.481.155,73

389.704,69

 

280,07

Expenses/reversals of depreciation and amortization

1.553.992,58

1.906.225,91

 

(18,48)

Impairment of investments depreciable/amortizable (losses/reversals)

77.460,16

128.625,86

 

(39,78)

Operating result (before financing costs and taxes)

(150.297,01)

(1.645.147,08)

 

(90,86)

Interest and similar income obtained

148.935,59

185.032,61

 

(19,51)

interest and similar expenses incurred

1.822.778,40

1.816.252,17

 

0,36

Net before taxes

(1.824.139,82)

(3.276.366,64)

 

(44,32)

Income tax of the period

(376.491,21)

(742.123,05)

 

(49,27)

Net profit for the period

(1.447.648,61)

(2.534.243,59)

 

(42,88)

 

 

 

Closing Date

31-12-2010

31-12-2009

--

 

 

 

 

 

 

 

(3,034)

(1,391)

 

 

Assets Profitability

(0,005)

(0,058)

 

 

 

(0,056)

(0,096)

 

 

 

 

 

 

 

 

 

 

 

13,131

10,186

 

 

 

0,879

0,935

 

 

 

 

 

 

 

 

 

 

 

2,875

2,604

 

 

 

 

 

 

 

 

 

 

 

0,769

0,569

 

 

 

0,142

0,132

 

 

 

0,024

0,031

 

 

 

 

 

 

 

 

 

 

 

0,016

0,064

 

 

 

0,017

0,069

 

 

 

0,502

0,646

 

 

 

32,215

8,579

 

 

 

22,867

4,836

 

 

 

0,502

0,646

 

 

 

0,033

0,194

 

 

 

 

 

 

 

 

 

 

 

(79,89)

(7,957)

 

 

 

0,082

0,502

 

 

 

(6,551)

(3,994)

 

 

 

Financial Elements

 

 

31-12-2009

 

Intangible Assets

4.260.731,00

 

Tangible Assets

8.872.924,00

 

Investments

264.659,00

 

Stocks

7.466.524,00

 

Short Term Receivable

4.507.974,00

 

Banks and Cash

530.368,00

 

Accruals and Deferrals

2.262.192,00

 

Total Assets

28.165.372,00

 

Shareholder's Funds

1.698.594,00

 

Medium and Long Term Payable

9.368.864,00

 

Short Term Payable

16.369.073,00

 

Accruals and Deferrals

728.841,00

 

Total Liabilities and Shareholder's Funds

28.165.372,00

 

Cost of Goods and Consumable Materials

13.354.318,00

 

Outside Supplies and Services

7.278.792,00

 

Personnel Costs

5.026.817,00

 

Sales

26.444.144,00

 

Supplementary Income

136.884,00

 

 

Comparatives POC

 

 

31-12-2007

31-12-2008

31-12-2009

Net Sales

21.252.600,00

24.727.092,00

26.444.144,00

Net Income For the Year

(197.998,00)

(2.579.273,00)

(2.578.674,00)

Current Assets

8.032.190,00

14.184.006,00

14.767.058,00

Short Term Payables

11.341.573,00

17.262.919,00

16.369.073,00

Cash Flow

(3.309.383,00)

(3.078.913,00)

(1.602.015,00)

Total Assets

22.125.662,00

30.185.277,00

28.165.372,00

Total Liabilities

16.969.121,00

27.608.008,00

26.466.778,00

Shareholders Funds

5.156.541,00

2.577.269,00

1.698.594,00

Personnel Costs

3.453.453,00

4.997.522,00

5.026.817,00

 

Ratios POC

 

 

31-12-2007

31-12-2008

31-12-2009

FINANCIAL SITUATION

 

 

 

General Liquidity

0,71

0,82

0,90

Immediate Liquidity

0,21

0,43

0,45

Financial Autonomy

0,23

0,09

0,06

Solvency

0,30

0,09

0,06

RENTABILITY

 

 

 

Sales Rentability

(0,93) %

(10,43) %

(9,75) %

Sales Rate Increase

 

16,35 %

6,94 %

EFFICIÊNCY

 

 

 

Assets Turnover

0,96

0,82

0,94

 

Balance Sheet and Income Statement

Balance Sheet

CoinEURO

 

Date31-12-2009

 

 

 

Gross Assets

Depreciations / Provisions

Net Assets

 

Intangible Assets

 

Subtotal

8.241.907,00

3.981.176,00

4.260.731,00

 

Tangible Assets

 

Subtotal

13.306.350,00

4.433.426,00

8.872.924,00

 

Financial Investments

 

Subtotal

1.252.265,00

987.606,00

264.659,00

 

Stocks

 

Subtotal

7.659.411,00

192.887,00

7.466.524,00

 

Short Term Receivable

 

Subtotal

4.538.750,00

30.776,00

4.507.974,00

 

Bank Deposits and Cash

 

Cash

119.182,00

 

119.182,00

Bank Deposites

411.186,00

 

411.186,00

Subtotal

530.368,00

 

530.368,00

 

Accruals and Deferrals

 

Accrued Income

170.378,00

 

170.378,00

Deferred Cost

2.091.814,00

 

2.091.814,00

Subtotal

2.262.192,00

 

2.262.192,00

 

 

 

Total Assets

37.791.243,00

9.625.871,00

28.165.372,00

 

Shareholders Funds and Liabilities

Shareholders Funds

 

Capital

5.100.000,00

 

Treasury Stock:

 

 

Share-Issue Premiuns

34.376,00

 

Capital Adjustments

(57.107,00)

 

Reserves :

 

 

Net Retained

(800.000,00)

 

Net Income For the Year

(2.578.674,00)

 

Total

1.698.594,00

 

 

Short Term Payable

 

Bank Loans

5.372.363,00

 

Supliers Fixed Asset

1.962.834,00

 

State and Other Public Bodies

1.502.935,00

 

Other Creditors

594.047,00

 

Trade Creditors

1.741.581,00

 

Trade Notes Payable

5.195.312,00

 

Subtotal

16.369.073,00

 

 

Medium and Long Term Payable

 

Bank Loans

7.632.572,00

 

Adv. For Clients

1.179.470,00

 

State and Other Public Bodies

556.823,00

 

Subtotal

9.368.864,00

 

 

Accruals and Deferrals

 

Accrued Charges

598.280,00

 

Diferred Income

130.561,00

 

Subtotal

728.841,00

 

 

TOTAL LIABILITIES

26.466.778,00

 

TOTAL LIABILITIES AND SHAREHOLDERS FUNDS

28.165.372,00

 

 

Income Statement

Costs and Losses

 

Cost of Materials Consumed and Goods Sold:

 

 

Subtotal

13.354.318,00

 

Outside Supplies and Services

7.278.792,00

 

Personnel Costs

 

 

Subtotal

5.026.817,00

 

Depreciation

1.997.236,00

 

Provisions

15.620,00

 

Subtotal

2.012.856,00

 

Other Operating Costs

108.632,00

 

Int. and Similar Costs:

 

 

Subtotal

1.860.079,00

 

Ext. Costs and Losses

708.049,00

 

Taxation Over Income

742.123,00

 

Net Income For the Year

(2.578.674,00)

 

 

Income and Profits

 

Sales of :

 

 

Products

26.444.144,00

 

Subtotal

26.444.144,00

 

Supplementary Income

136.884,00

 

Other Operating Income and Gains

30.430,00

 

Subtotal

167.314,00

 

Trading Securities Income

 

 

Int. and Similar Costs

 

 

Other

388.872,00

 

Extra Income and Gains

28.414,00

 

Net Income For the Year

(2.578.674,00)

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.91

UK Pound

1

Rs.86.03

Euro

1

Rs.69.12

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

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.