MIRA INFORM REPORT

 

 

Report Date :

27.06.2012

 

IDENTIFICATION DETAILS

 

Name :

DAITHIENHA JOINT STOCK COMPANY

 

 

Registered Office :

No. 3, Nguyen Van Cu Street, Ka Long Ward, Mong Cai City, Quang Ninh Province

 

 

Country :

Viet Nam

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

18.06.2011

 

 

Com. Reg. No.:

5700646493

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Commercial services, import and export of Rice seeds, fertilizer, steel, iron Plastic beads, shell crab, sesame seeds

 

 

No. of Employees :

15

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

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

Registered English Name

 

DAITHIENHA JOINT STOCK COMPANY

Vietnamese Name

 

CONG TY CO PHAN DAI THIEN HA

Short name

 

DAITHIENHA.JSC

Type of Business

 

Joint stock company

Year Established

 

2007

Business Registration No.

 

5700646493

Date of Registration

 

18 Jan 2011

Place of Registration

 

Quang Ninh Department of Planning and Investment

Chartered capital

 

VND 10,000,000,000

Status

 

Unlisted

Tax code

 

5700646493

Total Employees

 

15

Size

 

Small

 

Historical Identification & Legal form

 

List

Changed Items

Date of changes

1

Subject has got former Address: Km3 Hai Yen, Mong Cai District, Quang Ninh Province, Vietnam

Changed to: No. 3 Nguyen Van Cu Street, Ka Long Ward, Mong Cai City, Quang Ninh Province

18 Jan 2011

 

ADDRESSES

 

Head Office

Address

 

No. 3, Nguyen Van Cu Street, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Telephone

 

(84-33) 3772772

Fax

 

(84-33) 3886258

Email

 

administrator@daithienha.vn

Website

 

http://www.daithienha.vn

 

 

DIRECTORS

 

1. NAME

 

Mr. PHAM KHAC KIEN

Position

 

Chairman and General Director

Date of Birth

 

01 Nov 1974

ID Number/Passport

 

B2554661

ID Issue Date

 

23 Sep 2009

ID Issue Place

 

Quang Ninh Police

Resident

 

Group 10, Block 1, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Tel/Mobil phone

 

+84 913264016

Email

 

pham_khac_kien@yahoo.com

 

2. NAME

 

Mr. PHAM KHAC TRUNG

Position

 

Director Business

ID Number/Passport

 

100818764

Resident

 

Group 10, Block 1, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Tel/Mobil phone

 

+84 913252636

 

 

 

BUSINESS NATURE AND ACTIVITIES

 

The subject is specialized in following business activities:
- Commercial services, import and export
- Transport services, taxi,...

 

 

 

IMPORT & EXPORT ACTIVITIES

 

IMPORT:

·         Types of products

 

Rice seeds, fertilizer, steel, iron, magnesium oxide…

·         Market

 

China, India, Malaysia, Singapore

·         Mode of payment

 

T/T, CAD, L/C, D/P

 

EXPORT:

·         Types of products

 

Plastic beads, shell crab, sesame seeds,...

·         Market

 

China, Singapore

 

 

 

BANKERS

 

1. JOINT STOCK COMMERCIAL BANK FOR FOREIGN TRADE OF VIETNAM MONG CAI BRANCH

Address

 

No. 2 Van Don, Mong Cai City, Quang Ninh Province, Vietnam

Telephone

 

(84-33) 3882193

Fax

 

(84-33) 3881676

 

2. VIET NAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT MONG CAI BRANCH

Address

 

No. 24 Chu Van An Street, Hoa Lac Ward, Mong Cai City, Quang Ninh Province, Vietnam

Telephone

 

(84-33) 3777 177

Fax

 

(84-33) 3777 175

 

 

 

SHAREHOLDERS

 

Following are foundation shareholders:

1. NAME

 

Mr. PHAM KHAC KIEN

Position

 

Chairman and General Director

Date of Birth

 

01 Nov 1974

ID Number/Passport

 

B2554661

Issued on

 

23 Sep 2009

Issued Place

 

Quang Ninh Police Station

Resident

 

Group 10, Block 1, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Email

 

pham_khac_kien@yahoo.com

Mobile phone

 

+84 913264016

Number of Shares

 

45,000

Value of shares

 

VND 4,500,000,000

Percentage

 

45%

 

2. NAME

 

Mr. PHAM KHAC TRUNG

Position

 

Director Business

ID Number/Passport

 

100818764

Resident

 

Group 10, Block 1, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Mobile phone

 

++84 913252636

Number of Shares

 

15,000

Value of shares

 

VND 1,500,000,000

Percentage

 

15%

 

3. NAME

 

Ms. PHAM THI HONG NGAN

ID Number/Passport

 

100877598

Resident

 

Group 10, Lane 1, Ka Long Ward, Mong Cai City, Quang Ninh Province, Vietnam

Number of Shares

 

10,000

Value of shares

 

VND 1,000,000,000

Percentage

 

10%

 

FINANCIAL DATA

 

BALANCE SHEET

Unit: One VND

Balance sheet date

31/12/2011

31/12/2010

31/12/2009

Number of weeks

52

52

52

Audit status

Unaudited

N/A

N/A

ASSETS

A – CURRENT ASSETS

58,098,000,000

55,886,000,000

24,058,000,000

I. Cash and cash equivalents

5,990,000,000

30,961,000,000

952,000,000

1. Cash

5,275,000,000

30,961,000,000

952,000,000

2. Cash equivalents

715,000,000

0

0

II. Short-term investments

0

0

0

1. Short-term investments

0

0

0

2. Provisions for devaluation of short-term investments

0

0

0

III. Accounts receivable

39,892,000,000

23,928,000,000

16,920,000,000

1. Receivable from customers

39,458,000,000

23,200,000,000

16,920,000,000

2. Prepayments to suppliers

0

0

0

3. Inter-company receivable

0

0

0

4. Receivable according to the progress of construction

0

0

0

5. Other receivable

434,000,000

728,000,000

0

6. Provisions for bad debts

0

0

0

IV. Inventories

12,216,000,000

997,000,000

6,149,000,000

1. Inventories

12,216,000,000

997,000,000

6,149,000,000

2. Provisions for devaluation of inventories

0

0

0

V. Other Current Assets

0

0

37,000,000

1. Short-term prepaid expenses

0

0

37,000,000

2. VAT to be deducted

0

0

0

3. Taxes and other accounts receivable from the State

0

0

0

4. Other current assets

0

0

0

B. LONG-TERM ASSETS

1,084,000,000

2,094,000,000

2,558,000,000

I. Long term accounts receivable

0

0

0

1. Long term account receivable from customers

0

0

0

2. Working capital in affiliates

0

0

0

3. Long-term inter-company receivable

0

0

0

4. Other long-term receivable

0

0

0

5. Provisions for bad debts from customers

0

0

0

II. Fixed assets

1,047,000,000

2,057,000,000

2,558,000,000

1. Tangible assets

1,047,000,000

2,057,000,000

2,558,000,000

- Historical costs

2,436,000,000

3,479,000,000

3,479,000,000

- Accumulated depreciation

-1,389,000,000

-1,422,000,000

-921,000,000

2. Financial leasehold assets

0

0

0

- Historical costs

0

0

0

- Accumulated depreciation

0

0

0

3. Intangible assets

0

0

0

- Initial costs

0

0

0

- Accumulated amortization

0

0

0

4. Construction-in-progress

0

0

0

III. Investment property

0

0

0

Historical costs

0

0

0

Accumulated depreciation

0

0

0

IV. Long-term investments

0

0

0

1. Investments in affiliates

0

0

0

2. Investments in business concerns and joint ventures

0

0

0

3. Other long-term investments

0

0

0

4. Provisions for devaluation of long-term investments

0

0

0

V. Other long-term assets

37,000,000

37,000,000

0

1. Long-term prepaid expenses

37,000,000

37,000,000

0

2. Deferred income tax assets

0

0

0

3. Other long-term assets

0

0

0

VI. Goodwill

0

0

0

1. Goodwill

0

0

0

TOTAL ASSETS

59,182,000,000

57,980,000,000

26,616,000,000

 

LIABILITIES

A- LIABILITIES

46,307,000,000

45,953,000,000

15,224,000,000

I. Current liabilities

46,307,000,000

45,953,000,000

14,931,000,000

1. Short-term debts and loans

6,720,000,000

13,238,000,000

6,700,000,000

2. Payable to suppliers

35,582,000,000

32,021,000,000

8,151,000,000

3. Advances from customers

4,005,000,000

0

0

4. Taxes and other obligations to the State Budget

0

694,000,000

80,000,000

5. Payable to employees

0

0

0

6. Accrued expenses

0

0

0

7. Inter-company payable

0

0

0

8. Payable according to the progress of construction contracts

0

0

0

9. Other payable

0

0

0

10. Provisions for short-term accounts payable

0

0

0

II. Long-Term Liabilities

0

0

293,000,000

1. Long-term accounts payable to suppliers

0

0

0

2. Long-term inter-company payable

0

0

0

3. Other long-term payable

0

0

0

4. Long-term debts and loans

0

0

293,000,000

5. Deferred income tax payable

0

0

0

6. Provisions for unemployment allowances

0

0

0

7. Provisions for long-term accounts payable

0

0

0

B- OWNER’S EQUITY

12,875,000,000

12,027,000,000

11,392,000,000

I. OWNER’S EQUITY

12,875,000,000

12,027,000,000

11,392,000,000

1. Capital

10,000,000,000

10,000,000,000

10,000,000,000

2. Share premiums

0

0

0

3. Other sources of capital

0

0

0

4. Treasury stocks

0

0

0

5. Differences on asset revaluation

0

0

0

6. Foreign exchange differences

0

0

0

7. Business promotion fund

0

0

0

8. Financial reserved fund

0

0

0

9. Other funds

0

0

0

10. Retained earnings

2,875,000,000

0

1,392,000,000

11. Construction investment fund

0

2,027,000,000

0

II. Other sources and funds

0

0

0

1. Bonus and welfare funds

0

0

0

2. Sources of expenditure

0

0

0

3. Fund to form fixed assets

0

0

0

MINORITY’S INTEREST

0

0

0

TOTAL LIABILITIES AND OWNER’S EQUITY

59,182,000,000

57,980,000,000

26,616,000,000

 

 

PROFIT & LOSS STATEMENT

 

Description

FY2011

FY2010

FY2009

1. Total Sales

756,976,000,000

578,371,000,000

223,151,000,000

2. Deduction item

0

0

0

3. Net revenue

756,976,000,000

578,371,000,000

223,151,000,000

4. Costs of goods sold

750,610,000,000

568,877,000,000

219,175,000,000

5. Gross profit

6,366,000,000

9,494,000,000

3,976,000,000

6. Financial income

544,000,000

194,000,000

0

7. Financial expenses

1,649,000,000

5,514,000,000

525,000,000

- In which: Loan interest expenses

1,214,000,000

240,000,000

0

8. Selling expenses

3,404,000,000

2,603,000,000

881,000,000

9. Administrative overheads

724,000,000

724,000,000

714,000,000

10. Net operating profit

1,133,000,000

847,000,000

1,856,000,000

11. Other income

0

0

0

12. Other expenses

0

0

0

13. Other profit /(loss)

0

0

0

14. Total accounting profit before tax

1,133,000,000

847,000,000

1,856,000,000

15. Current corporate income tax

283,000,000

212,000,000

465,000,000

16. Deferred corporate income tax

0

0

0

17. Interest from subsidiaries/related companies

0

0

0

18. Profit after tax

850,000,000

635,000,000

1,391,000,000

 

 

FINANCIAL RATIOS AND AVERAGE INDUSTRY RATIOS

 

Description

FY2011

FY2010

FY2009

Average Industry

Current liquidity ratio

1.25

1.22

1.61

1.21

Quick liquidity ratio

0.99

1.19

1.20

0.72

Inventory circle

61.44

570.59

27.80

12.25

Average receive period

19.24

15.10

27.68

51.49

Utilizing asset performance

12.79

9.98

8.38

2.30

Liability by total assets

78.25

79.26

57.20

59.32

Liability by owner's equity

359.67

382.08

133.64

229.17

Ebit / Total assets (ROA)

3.97

1.87

6.97

8.16

Ebit / Owner's equity (ROE)

18.23

9.04

16.29

24.08

Ebit / Total revenue (NPM)

0.31

0.19

0.83

6.61

Gross profit / Total revenue (GPM)

0.84

1.64

1.78

16.82

Note: The Average Industry was calculated by VietnamCredit based on our own statistical data

 

 

CASH FLOW STATEMENT

(Indirect method)

Items

FY2011

FY2010

I. Cash flows from operating activities

1. Profit before tax

1,133,000,000

847,000,000

2. Adjustments

 

 

- Depreciation and amortization

-33,000,000

501,000,000

- Provisions

0

0

- Unrealized foreign exchange difference

0

0

- Gain/loss from investing activities

0

0

- Interest expense

1,214,000,000

240,000,000

3. Operating profit before movements in working capital

2,314,000,000

1,588,000,000

- (Increase)/Decrease in receivables

-15,964,000,000

-7,009,000,000

- (Increase)/Decrease in inventories

-11,219,000,000

5,152,000,000

- Increase/(Decrease) in accounts payable

7,566,000,000

23,870,000,000

- (Increase)/Decrease in prepaid expenses

0

0

- Interest paid

-1,214,000,000

-240,000,000

- Corporate income tax paid

-977,000,000

403,000,000

- Other cash inflows

0

0

- Other cash outflows

-2,000,000

0

Net cash from (used in) operating activities

-19,496,000,000

23,764,000,000

II. Cash flows from investing activities

1. Acquisition of fixed assets and other long - term assets

1,043,000,000

0

2. Proceeds from fixed assets and long - term assets disposal

0

0

3. Cash outflow for lending, buying debt instruments of other companies

0

0

4. Cash recovered from lending, selling debt instruments of other companies

0

0

5. Investment in other entities

0

0

6. Cash recovered from investments in other entities

0

0

7. Interest income, dividend and profit paid

0

0

Net cash from (used in) investing activities

1,043,000,000

0

III. Cash flows from financing activities

1. Proceeds from issuing stocks, receiving capital from owners

0

0

2. Capital withdrawal, buying back issued stocks

0

0

3. Proceeds from borrowings

-6,518,000,000

6,245,000,000

4. Repayment of borrowings

0

0

5. Repayment of obligations under finance leased

0

0

6. Dividends paid

0

0

Net cash from (used in) financing activities

-6,518,000,000

6,245,000,000

Net increase/(decrease) in cash and cash equivalents

-24,971,000,000

30,009,000,000

Cash and cash equivalents at beginning of year

30,961,000,000

952,000,000

Effect from changing foreign exchange rate

0

0

Cash and cash equivalents at end of year

5,990,000,000

30,961,000,000

 

 

PAYMENT HISTORY & PERFORMANCE EXPERIENCES

 

Trade Morality

 

Fair

Liquidity

 

Low/Medium

Payment status

 

Normal

Financial Situation

 

Average

Development trend

 

Positive

Litigation data

 

No Record

Bankruptcy

 

No Record

Payment Methods

 

T/T, L/C, CAD, D/P

Sale Methods

 

Retailer and Wholesaler

Public opinion

 

Good

 

 

 

INTERPRETATION ON THE SCORES

 

Founded in 2007 in Quang Ninh province, subject operated under name of DAITHIENHA JOINT STOCK COMPANY following business registration No. 5700646493 which is also its tax code. Charter capital of subject is VND 10 billion that contributed by 3 shareholders.

Subject is operating with the humble force labor of 15 persons. Head office is located at No. 3, Nguyen Van Cu Str., Ka Long Ward, Mong Cai Township. Subject is specialized in commercial services, transport services, transportation service… Now subject imports rice seeds, fertilizer, steel, magnesium oxide… from traditional markets such as China, India, Malaysia, Singapore… Besides, it also exports plastic beads, shell crab to some countries Asia.

In 2009, subject achieved award Cultural Enterprise by Business Cultural Center - Unesco. Mr. Pham Khac Kien - Chairman and General Director of subject also received golden cup Cultural Entrepreneur by Vietnam Entrepreneur Cultural Center.

Financially, in 2011 turnover of subject reached VND 756,976 million but subject only retained VND 6,366 million of gross profit due to high cost. Profit after tax increased humbly with VND 215 million although subject cut down its financial expenses. At the end of 2011, value of total asset increased slightly, however inventories had a largest proportion of current assets in recent years. Liabilities ratios had reduce but negligible, it was still much higher than average industry. In addition, liquidity had downtrend year by year showing that subject is not very safe for creditors.

In short, subject is a small company and it is operating normally. With its financial situation, subject can afford the given credit limit.

APPENDIX

 

INDUSTRY DATA

Industry code

Growth speed by price compared with 1994 (%)

Total enterprises 2009

Total employees 2010

(Thous.pers.)

Annual average capital of enterprises 2009

(billion dongs)

2011

2010

Agriculture, Forestry and Fishing

4.00

2.78

8,749

23,896.3

81,559

Industry and Construction

5.53

7.70

85,115

10,630

2,751,975

Trade and Services

6.69

7.52

154,978

14,522

4,939,069

 

ECONOMIC INDICATORS

 

 

2011 

2010 

2009 

Population (Million person)

87.84

86.93

86.02

Gross Domestic Products (USD billion)

119

102.2

91

GDP Growth (%)

5.89

6.78

5.32

GDP Per Capita (USD/person/year)

1,300

1,160

1,080

Inflation (% Change in Composite CPI)

18.58

11.75

6.88

State Budget Deficit compared with GDP (%)

4.9

5.8

6.9

 

SERVICE TRADE PERFORMANCE

 

Billion USD 

2011 

2010 

2009 

Exports

96.3

72.2

57.1

Imports

105.8

84.8

69.9

Trade Balance

-9.5

-12.6

-12.8

Source: General Statistics Office


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.57.07

UK Pound

1

Rs.88.95

Euro

1

Rs.71.40

 

 

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.