MIRA INFORM REPORT

 

 

Report Date :

29.06.2012

 

IDENTIFICATION DETAILS

 

Name :

H & O FASHION CHAINS (2003) LTD.

 

 

Formerly Known As :

TAG WOMAN LTD

 

 

Registered Office :

Hutzot Shefayim Shefayim 6099000       

 

 

Country :

Israel

 

 

Date of Incorporation :

22.12.2003

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Importers, designers, marketers and retailers of apparel and fashion products, including handbags, jewelry, watches and other fashion accessories, as well as footwear, toiletries and cosmetics, household products and home textile.

 

 

No. of Employees :

1,300

 

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 :

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 – March 31st, 2012

 

Country Name

Previous Rating

(31.12.2011)

Current Rating

(31.03.2012)

Israel

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

 

H & O FASHION CHAINS (2003) LTD.

Telephone       972 9 971 30 03; 971 30 05

Fax                972 9 971 30 06

Hutzot Shefayim

SHEFAYIM     6099000  ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A private limited company, incorporated as per file No. 51-348094-7 on the 22.12.2003.

Originally registered under the name TAG WOMAN LTD., which changed to the present name on 24.06.2009.

 

During 2011 subject assumed all the commercial activities of parent company  H & O FASHION LTD., which became a holding company. H & O FASHION was established in 1992 (continuing activities founded many years earlier).

 

 

SHARE CAPITAL

 

Authorized share capital NIS 10,039,100.00, divided into -

                   10,039,100 ordinary shares of NIS 1.00 each,

of which 10,000,000 shares amounting to NIS 10,000,000.00 were issued.

 

 

SHAREHOLDERS

 

Subject is fully owned by H & O FASHION LTD., fully owned by AVRAHAM LIVNAT LTD., owned by Avraham (Bondi) Livnat & family.

AVRAHAM LIVNAT gained full control over H & O since September 2009, after acquiring the shares (50%) of its former partners B. GAON RETAIL & TRADING LTD. (based on a company value for of NIS 40-NIS 60 million).

 

In January 2007 H & O FASHION completed the acquisition of control in subject (63.25%) from subject's former other shareholders (Ilan Levy, Liran Drey, Sagiv Halevi and Eli Guetta, also the founders of subject), in consideration of NIS 14.5 million in cash. In June 2008, H & O realized an option (PUT option) given and acquired the rest of subject’s shares (36.75%) from subject’s founders, in consideration of NIS 8.31 million.

 

 

DIRECTORS

 

1.  Amiaz Sagis, Chairman of H & O FASHION,

2.  Yehezkel Dovrat,

3.  Yair Assahel,

4.  Shaul Ben Zeev,

5.  Eliaz Poleg.

 

 

GENERAL MANAGER

 

Nitzan Hadas.

 

 

BUSINESS

 

Importers, designers, marketers and retailers of apparel and fashion products, including handbags, jewelry, watches and other fashion accessories, as well as footwear, toiletries and cosmetics, household products and home textile.

Subject operates 2 retail chain stores: of 40 branches countrywide (all owned), under the “H&O” name (for all audiences), as well as 3 stores of “TagWoman” brand department, targeted at young women audience.

Subject provides uniforms to the Israeli Police, Prison Authority and other Armed Forces.

Subject has members’ club counting some 260,000 members.

 

Manufacturing is carried out via subcontractors.

 

Subject purchases raw materials for production from local suppliers and finished goods are purchased from both foreign and local suppliers.

 

Among local suppliers: YANIT LINGERIE, M. G. S. SPORT TRADING, BOTTEX, AL SRAD, ZIP FASHION MARKETING, ADA LISS GROUP, TALDOR MANAGED SERVICES, GROUPE CORWIK, ZIP FASHION MARKETING, LILIT COSMETICS, etc.

Advertising agency: PUBLICIS GELLER - NESSIS.

 

Sole local representatives of: CARTER'S, LUMBERJACK, MAVI JEANS, ALESSANDRO GOTTI, EXPO, DOCKERS.

 

Operating from rented offices, on an area of 1,400 sq. meters, in Hutzot Shefayim, Kibbutz Shefayim, and from 40 branches nationwide (each store is 1,000 sq. meters and up).

 

Having 1,300 employees.

 

 

MEANS

 

According to reports regarding the transaction in 2009 GAON Group sold its 50% in H & O to the LIVNAT Group based on a company value for subject of between NIS 40-NIS 60 million.

 

Current stock is valued at NIS 100,000,000.

 

Subject enjoys the backing of the financially solid AVRAHAM LIVNAT Group.

 

According to a report from March 2011 subject's advertizing budget is NIS 9 million.

 

There are 20 charges for unlimited amounts registered on the company's assets (financial assets), in favor of Israel Discount Bank Ltd., Bank Leumi Le'Israel Ltd., Bank Hapoalim Ltd. and Mizrahi Tefahot Bank Ltd. (last charge placed April 2011).

 

 

REVENUES

 

H & O FASHION 2010 consolidated sales claimed to be NIS 500,000,000.

H & O FASHION 2011 consolidated sales claimed to be NIS 500,000,000.

H & O FASHION 2012 first 6 months sales claimed to exceed NIS 200,000,000.

Subject's CFO informed us that sales are at the same pace as of 2011, and are seasonal, 2nd half of year is stronger than the 1st.

 

 

OTHER COMPANIES

 

H & O FASHION LTD., parent company, a holding company.

 

The Livnat Family also, via holding company AVRAHAM LIVNAT LTD. (established in 1972) has holdings in many other companies, via (among others):

TAAVURA Group: Mainly TAAVURA HOLDINGS LTD., which operates in the following lines of activities:

1.         Road haulage services, dealing in all sorts of cargo (bulk, cars, heavy duty equipment, raw materials, etc.).

2.         Infrastructure, mining, earth and marine works.

3.         A holding company for the TAAVURA Group, which deals in automobiles, infrastructure, heavy-duty equipment and machinery, tires, public transportation, environment, etc.

TAAVURA consolidated 2011 sales were NIS 2,431 million.

Amon its many holdings:

TASHTIT CONSTRUCTION MACHINERY LTD., the sole representatives of DAF and KENWORTH trucks, VDL buses, LIEBHERR heavy duty equipment,

UNIVERSAL TRACKS ISRAEL LTD. (U.T.I.), importers and marketers of ISUZU trucks in Israel, 50%,

TAMIG LTD., tires importers and distributors, agents of PIRELLI,

YOZMA GALIL HOLDINGS (1982) LTD., via subsidiaries engaged in haulage transportation.

MAMAN- CARGO TERMINALS & HANDLING LTD., 65.3%, established in 1974 and publicly traded (TASE) since 1989. Current market value of US$ 56.3 million. Deals in management and operation cargo terminal authorized for all import and export cargo at the Ben Gurion International Aiprort (Israel’s main gateway). Also holds and leases real estate provides logistics and aviation ground services.

 

EGGED TAAVURA LTD., 50%, public transportation operator,

SHMERLING - SYNCHRO ENERGY ENGINEERING LTD., engaged in generators, electric switch-boards and control panels,

(See more on the Group in CHARACTER).

 

BANKERS

 

Mizrahi Tefahot Bank Ltd., Hachashmonaim Branch (No. 494), Tel Aviv, account No 186634.

Bank Leumi Le’Israel Ltd., Allenby Business Branch (No. 802), Tel Aviv, account No 132900/23.

Israel Discount Bank Ltd., Hamasger Branch (No. 4611), Tel Aviv, account

No 4611.

Bank Hapoalim Ltd., Central Business Branch (No. 600), Tel Aviv, account

No 634330.

A check with the Central Banks' database did not reveal any negative information regarding subject's a/m accounts.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned on subject (reportedly, there is a lawsuit from mid 2011 against H&O by a local fashion marketing company ZIP, a former supplier, who claims H&O and its manager Nitzan Hadas deceived them and threatened to destroy them economically. ZIP's claim is for NIS 9.5 million. H&O denies. This case we assume refers to subject's parent, not subject).

 

Subject is one of the leading local fashion retail chains.

 

When acquired by H & O FASHION, subject –while being TAGWOMAN alone-carried hefty financial troubles. Parent H & O FASHION LTD. excersized a streamlining process in subject and recovery plan upon its acquisition. In February 2010 it was reported that during the last year H&O Group closed down 10 of TagWoman 32 branches. Due to fierce competition in the local market and the slow down in the fashion sector in 2009 and 2010, subject continued to inflict losses, and in May 2011 it was reported that in recent months 8 more losing branches were closed down, plus another one in Modi'in to be closed, leaving subject with some 10 shops. In mid 2009 it was decided to merge TagWoman brand within H & O branches (as a department).

 

In mid 2010 it was reported on NIS 1 milion investment in promotion of TagWoman brand for summer 2010.

In May 2011, H & O reported that they expect that the stremlining measures and shops closing will lead TagWoman to balance till the year's end.

 

Avraham (Bondi) Livnat is a well-known and among the leading and most powerful local businessmen. TAAVURA Group, which he founded, is the largest local transporters of heavy road haulage. The Group has many other holdings, including 80% in CARMEN MANAGEMENT AND ASSETS (1997) LTD., which has some 20% stake in the publicly traded company EQUITAL LTD., dealing in real estate and oil and natural gas exploration (includes part in the rights in one of the largest natural gas discoveries in the world, when in 2009 and 2010 huge resources were discovered in the “Tamar” and “Dalit” prospects, offshore Haifa, of over 200 billion CM, valued many US$ billions).

In addition, Bondi is also a shareholder (some 13%) in one of Israel's largest and most influential concerns, I.D.B Concern (controlled by Nochi Dankner), which via its holding subsidiaries, are operating and investing in all kind of sectors in Israel and abroad, including trade and commerce, finance and insurance, real estate, telecommunications and media, hi-tech and other industries.

In February 2012 AVRAHAM LIVNAT LTD. and CLAL INDUSTRIES AND INVESTMENTS (IDB subsidiary) signed an agreement in which AVRAHAM LIVNAT will acquire 55% of MASHAV INITIATION AND DEVELOPMENT shares from CLAL (including a put/call option on remaining shares) for NIS 1,320 million.

In Parallel, MASHAV (owns 70% of NESHER, local largest cement supplier) will acquire AVRAHAM LIVNAT's holding in TAAVURA HOLDINGS for no less that US$ 200 million. Deals are awaiting boards' and authorities' approvals.

 

In November 2010 it was reported that H&O won (for the 3rd consecutive time) tender to supply uniform for Israeli Police and Prison Authority for NIS 40 million.

 

In February 2010 it was reported that H&O enters the home decoration field, in a format of a store within store, under the brand PRIMAVERA, offering home textile, household artcrafts and giftware. Investment in the move said to be NIS 5 million. The local Home Textile field is valued at NIS 1 billion and is highly competitive and considered saturated. H&O hopes to capture 5% market share.

 

In July 2010 it was reported that H&O is opening a sport section in its stores, with a private brand named EXT, investing NIS 2 million.

 

During 2010 H&O received the representation of 'Champion' sports brand and of  'Carter's' baby clothing brand. According to reports H&O will invest 5 million in the Carter's brand's promotion. It also intends to open 4-5 independent Carter's stores. Local babies clothing field is estimated at NIS 600 million per annum.

 

In September 2011 it was reported that H&O is openning 6 new stores on total space of 4,750 sq. meters each, with an investment of NIS 15 million.

 

In March 2012 it was reported that subject received the representation of "Bacellona Football Club" football uniforms.

 

According to reports from the beginning of 2012, total revenues of the local fashion market are NIS 10 billion per annum.

Based on surveys, around 50% and more is women's fashion. Moreover, 40% of fashion stores in Israel belong to fashion chains, the rest being private shops.

 

According to the Central Bureau of Statistics (CBS), import of Clothing and Footwear in 2011 kept the rising trend from 2010: import rose by close to 19%, after rising 13.4% in 2010 from 2009, summing up to US$ 1,707.3 million (in 2009 the local market experienced a slow-down). Most import comes from China. Main other countries of origin for textile goods are France, Italy, Hong Kong and Turkey, Spain and the U.S.A.

 

Despite the fears due to the slow-down trend in the local economy, mainly since mid 2011, sales by the local fashion –clothing and footwear- branch in 2011 witnessed a growth. The income of fashion chains (which covers 1,350 shops, the major chunk of fashion sales in Israel) summed up to NIS 4.52 billion, representing a 5.7% rise from 2010 in money terms. Sales during the year characterized in ups and downs, though eventually they came higher than 2010, a year which was better than 2009, when the branch suffered from slow-down (coupled with the general local economic environment) and overall sales indicators were negative. 2010 sales were only marginally positive. Sales have been also influenced by the entrnce of new international fashion players to the already highly competitive local market in 2009-11 (GAP, H&M, Forever21).

According to sources in the local fashion branch, in recent months the branch entered again a freezing mode. It may be explained by several factors, including the present slow-down in local economy, the fierce competition and more.

 

According to the Central Bureau of Statistics (CBS), private consumption expenditure by Israeli households in 2011 in clothing, footwear and personal effects rose by mere 1.3% from 2010, after a 9.5% increase from 2009.

 

SUMMARY

 

Good for trade engagements.

 

Note: Since the beginning of 2012 Israel Post started using a new area code method of 7 digits (the old method of 5 digits will still be valid till end of 2012).

 


DIAMOND INDUSTRY – INDIA

 

-          From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-          The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-          The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-          Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-          Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-          The diamond jewellery industry in India today may be more than Rs 60000 mil and is rated amongst the fastest growing  in the world. Indi ranks third in the world in domestic diamond consumption.

-          Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-          Excerpts from Times of India dated 30th October 2010 is as under –

 

DIAMOND SAGA – DIRTY DOZEN STUCK WITH 2K CR DEBT

This could be the biggest credibility crisis the Indian diamond industry has ever faced. Fifteen banks run the risk of losing Rs 2000 crore lent to a dozen diamond firms in Surat. Until about two months ago, they had not repaid  these dues. Bankers believe many diamantaires borrowed money during the economic downturn two years ago and diverted funds to businesses like real estate and capital markets. Many of themselves made money from these businesses but their diamond companies have gone sick and declared insolvency.

-          Most of the money borrowed from the banks in the name of their diamond business has been diverted in real estate and the share market. The banks are not in a position to seize their properties because in many cases, these were purchased in the name of their relatives and friends.

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.56.92

UK Pound

1

Rs.88.91

Euro

1

Rs.71.25

 

 

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

--

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.