MIRA INFORM REPORT

 

 

Report Date :

06.03.2012

 

IDENTIFICATION DETAILS

 

Name :

JOHN BEAN TECHNOLOGIES S.P.A.

 

 

Registered Office :

 

Via Mantova,63/A

43100- Parma (PR)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

25.03.1960

 

 

Com. Reg. No.:

PR027-18505 since 19/02/1996

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacture of irradiation, electromedical and electrotherapeutic equipment

 

 

No. of Employees :

From 91 to 110

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

70.000 - Eur

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 – 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

 

John Bean Technologies S.p.a.

 

Via Mantova,63/A

43100- Parma (PR) -IT-

 

 

Summary

 

Fiscal Code

:

01987590153

Legal Form

:

Joint stock company

start of Activities

:

25/03/1960

Equity

:

Over 2.582.254 Eur

Turnover Range

:

18.000.000/20.000.000 Eur

Number of Employees

:

from 91 to 110

Group

:

JOHN BEAN

 

 

Credit Analysis

 

Credit Opinion

:

70.000 - Eur

 

 

 

Activity

 

Manufacture of irradiation, electromedical and electrotherapeutic equipment

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 01987590153

 

Foreign Trade Reg. no. : PR008823 since 20/02/1992

 

Chamber of Commerce no. : 238433 of Catania

 

Chamber of Commerce no. : 1560791 of Milano

 

Chamber of Commerce no. : 1852062 of Milano

 

Chamber of Commerce no. : 82621 of Parma since 16/02/1961

 

Chamber of Commerce no. : 227781 of Varese

 

Firms' Register : PR027-18505 since 19/02/1996

 

V.A.T. Code : 01621500345

 

Foundation date

: 25/03/1960

Establishment date

: 25/03/1960

Start of Activities

: 25/03/1960

Legal duration

: 31/12/2050

Nominal Capital

: 192.456

Eur

Subscribed Capital

: 192.456

Eur

Paid up Capital

: 192.456

Eur

 

Members

 

 

Parisini

Gianluca

 

 

 

Born in Parma

(PR)

on 14/11/1969

- Fiscal Code : PRSGLC69S14G337T

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

15/12/2011

 

 

 

 

No Protests registered

 

 

Fernandez Villena

Carlos

 

 

 

Born in Madrid

on 19/01/1970

- Fiscal Code : FRNCLS70A19Z131M

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Managing Director

19/07/2010

 

 

Director

09/07/2010

 

 

 

 

No Protests registered

 

 

Tonelli

Marco

 

 

 

Born in Bologna

(BO)

on 28/02/1965

- Fiscal Code : TNLMRC65B28A944Y

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

18/03/2009

 

 

 

 

No Protests registered

 

 

Vitali Nari

Michele

 

 

 

Born in Parma

(PR)

on 30/01/1951

- Fiscal Code : VTLMHL51A30G337V

 

 

 

Residence :

Via

F.maestri

, 5

- 43100

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

05/10/2005

 

 

 

 

No Protests registered

 

 

Arvidsson

Olof Torbjoern

 

 

 

Born in Gustav Adolf

on 09/01/1952

- Fiscal Code : RVDLTR52A09Z132S

 

 

 

Residence :

Via

Mantova

, 63/A

- 43122

Parma

(PR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

09/07/2010

 

 

Board Chairman

09/07/2010

 

 

 

 

No Protests registered

 

 

Malhotra

Avinash

 

 

 

Born in New Delhi

on 30/03/1960

- Fiscal Code : MLHVSH60C30Z222R

 

Position

Since

Shares Amount

% Ownership

Director

09/07/2010

 

 

 

 

No Protests registered

 

 

Gelati

Christian

 

 

 

Born in Parma

(PR)

on 06/06/1970

- Fiscal Code : GLTCRS70H06G337U

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

15/12/2011

 

 

 

 

No Protests registered

 

 

Marmiroli

Gianluca

 

 

 

Born in Parma

(PR)

on 02/03/1963

- Fiscal Code : MRMGLC63C02G337W

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

25/02/2010

 

 

 

 

No Protests registered

 

 

Rabadan Velazquez

Sergio Antonio

 

 

 

Born in Madrid

on 11/03/1970

- Fiscal Code : RBDSGN70C11Z131J

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

04/02/2011

 

 

 

 

No Protests registered

 

 

Menozzi

Giorgio

 

 

 

Born in Parma

(PR)

on 21/02/1961

- Fiscal Code : MNZGRG61B21G337V

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

15/12/2011

 

 

 

 

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

John Bean Technologies Nv

 

 

112.750 .Eur

58,58

John Bean Technologies Corporation

 

 

59.241 .Eur

30,78

John Bean Technologies Holding Ab

 

 

20.464 .Eur

10,63

 

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

So.Ge.A.P. Aeroporto Di Parma Societa' per La Gestione - S.p.A.

Parma - IT -

00901100347

159 .Eur

 

 

 

Active

Parma-tecnologia Consorzio Per L'impiantIstica Alimentare Srl (societa' In Liqui

Parma - IT -

00488160342

1.291 .Eur

2,70

 

 

Active

 


Firm's location and structure

 

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

 

-

Legal and operative seat

 

since 09/11/1987

 

 

 

 

 

Via

Mantova

, 63/A

- 43100

- Parma

(PR)

- IT -

 

 

 

 

PHONE

: 0521/908411

 

 

 

 

FAX

: 0521/487960

 

-

Branch

(Operating branch )

since 18/06/2007

 

 

 

 

 

Viale

Milanofiori Strada I

- 20094

- Assago

(MI)

- IT -

 

 

 

 

Employees

: 109

 

Fittings and Equipment for a value of 6.450.000

Eur

 

Stocks for a value of 2.170.000

Eur

 

Work in progress for a value of 290.000

Eur

 

Trade organization: direct or by agents.

Sales area on a national scale.

Transports are mainly done using own vehicles and third parties ones

The company 's mainly customers are companies.

 

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- national or foreign important buyers

 

- importers

 

- trading companies

 

- its own sales net-work

 

- its own agents

 

- its own foreign branches

 

- direct orders from foreign companies

Company uses to accept the following term of sales: 30-60-90 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:

- Francia

 

- Austria

 

Export is mainly towards:

- Irlanda

 

- Grecia

 

 


Historical Information and/or Firm's Status

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

FMC TECHNOLOGIES ITALIA S.P.A.

John Bean Technologies SpA

27/06/2008

 

EX-MEMBERS / EX-POSITIONS:

 

 

Baker Tilly Consulaudit S.p.a.

 

 

- Fiscal Code : 01213510017

 

 

 

Residence :

Via

Guido Reni

, 2/2

- 40100

Bologna

(BO)

- IT -

 

Ex-Postions

 

 

 

Miranda Serrano

Jose Manuel

 

 

 

Born in Madrid

on 21/01/1951

- Fiscal Code : MRNJMN51A21G337P

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Director

Board Chairman

 

 

Jonsson

Karl Johan Fredrik

 

 

 

Born in Glumslow

on 07/06/1969

- Fiscal Code : JNSKLJ69H07Z132E

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Director

 

 

Tosti

Piero

 

 

 

Born in Vetralla

on 18/05/1950

- Fiscal Code : TSTPRI50E18L814D

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Attorney with special power

 

 

Ramazzotti

Mario

 

 

 

Born in Parma

on 16/11/1970

- Fiscal Code : RMZMRA70S16G337L

 

 

 

Residence :

Via

Nazionale Est

, 19

- 43044

Collecchio

(PR)

- IT -

 

Ex-Postions

Attorney with special power

 

 

Horn

Graham Douglas

 

 

 

Born in Gran Bretagna E Irlanda Del No

on 10/11/1965

- Fiscal Code : HRNGHM65S10Z114C

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Attorney with special power

 

 

Carughi

Alberto

 

 

 

Born in Alessandria

on 06/09/1951

- Fiscal Code : CRGLRT51P06A182Q

 

 

 

Residence :

Via

Mantova

, 63/A

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Attorney with special power

 

 

Marmiroli

Claudio

 

 

 

Born in Parma

on 04/04/1954

- Fiscal Code : MRMCLD54D04G337Y

 

 

 

Residence :

Via

Ciaccio Montalto

, 2

- 43100

Parma

(PR)

- IT -

 

Ex-Postions

Attorney with special power

 

 

Allotta

Silvana

 

 

 

Born in Trapani

on 12/12/1952

- Fiscal Code : LLTSVN52T52L331A

 

 

 

Residence :

Via

Gabibaldi

, 284/Z

- 95100

Viagrande

(CT)

- IT -

 

Ex-Postions

General Director

 

CEASINGS/INCORPORATIONS/MERGES:

 

 

Project of merging by taking over of

 

 

 

FMC PACKAGING MACHINERY S.P.A.

 

 

 

, PARMA, VIA MANTOVA 63/A

(PR)

- IT -

 

 

 

Fiscal Code: 09042490152

 

 

 

Date

Merging/splitting-up project :

12/06/1997

 

 

The firm absorbed by merging of

 

 

 

FMC PACKAGING MACHINERY S.P.A.

 

 

 

, PARMA, VIA MANTOVA 63/A

(PR)

- IT -

 

 

 

Fiscal Code: 09042490152

 

 

 

Date

:

24/11/1997

 

 

The firm absorved

 

 

 

SANDEI - S.R.L.

 

 

 

, COLLECCHIO VIA NAZIONALE EST

(PR)

- IT -

 

 

 

Fiscal Code: 00947730347

 

 

 

Date

:

24/11/1997

 

 

The firm absorbed by merging of

 

 

 

FRIGOSCANDIA EQUIPMENT SRL

 

 

 

Viale

MONTE NERO

, 11

, 20100

, Milano

(MI)

- IT -

 

 

 

Fiscal Code: 01830390157

 

 

 

Date

:

24/11/1997

 


Protests

 

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

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

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

 

Financial and Economical Analysis

 

Subject is active since 1960

Balance sheets for the years 2008, 2009 and 2010 were analyzed.

Under the financial profile unstable results are noted. ; in the last financial year a loss was registered (r.o.e. -34,65%) In the last financial year a drop in sales has been registered (-31,45%).

The return on investment in the last financial year was negative (-5,13%).

The operating loss amounts to Eur. -1.140.541 .

During the latest financial year the gross operating margin amounted to Eur. 573.418 showing a drop (-73,67%).

The financial status of the company is fairly balanced with an indebtedness level of 3,6 yet on the increase as against the previous accounting period.

The management generated equity capital for an amount of Eur. 3.887.013 with a -25,73% fall.

Total indebtedness totalled Eur. 14.020.502, on the same levels as the year before.

The company does not exceed in bank credits; payments average period is instead slightly high (124,08 gg.) however still within the sector's average.

It shows a not very good liquidity level.

Trade credits average terms are slow, on average 94,54 days. but in line with the sector.

The financial management generated a cash flow of Eur. 348.202.

Labour cost expenses amount to Eur. 7.591.788 , representing 34,16% on the total of production costs. , whereas the incidence of such costs on sales revenues is equal to 38,61%.

The financial management has a limited economic impact, equal to -1,05% on the sales.

Financial Data

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1 )

 

Item Type

Value

Sales

19.665.210

Profit (Loss) for the period

-1.346.893

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1 )

 

Item Type

Value

Sales

28.691.580

Profit (Loss) for the period

-652.088

 

 

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1 )

 

Item Type

Value

Sales

32.414.196

Profit (Loss) for the period

1.344.397

 

 

 

Complete balance-sheet for the year

31/12/2007

(in Eur

x 1 )

 

Item Type

Value

Sales

47.179.304

Profit (Loss) for the period

646.641

 

 

 

Complete balance-sheet for the year

31/12/2006

(in Eur

x 1 )

 

Item Type

Value

Sales

29.481.622

Profit (Loss) for the period

-81.277


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

 

 

 

. . Concessions,licenses,trademarks,etc.

15.441

31.890

55.752

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

2.067

2.583

13.794

. Total Intangible Fixed Assets

17.508

34.473

69.546

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

3.871.370

3.947.883

3.882.900

. . Plant and machinery

6.396.258

6.608.795

5.252.855

. . Industrial and commercial equipment

54.131

247.686

316.450

. . Other assets

200.228

 

 

. . Assets under construction and advances

447.527

391.659

717.212

. Total Tangible fixed assets

10.969.514

11.196.023

10.169.417

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

1.167

1.167

1.167

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

1.167

1.167

1.167

. . Financial receivables

 

41.750

38.841

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

41.750

38.841

. . . 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

 

41.750

38.841

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

41.750

38.841

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

1.167

42.917

40.008

Total fixed assets

10.988.189

11.273.413

10.278.971

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

249.463

252.072

234.567

. . Work in progress and semimanufactured

273.458

434.839

349.152

. . Work in progress on order

290.298

355.654

78.546

. . Finished goods

1.353.536

1.243.281

1.914.654

. . Advance payments

 

 

 

. Total Inventories

2.166.755

2.285.846

2.576.919

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

8.752.976

8.735.063

7.696.308

. . Beyond 12 months

222.170

882.980

99.722

. . Trade receivables

5.164.277

7.199.135

5.155.358

. . . . Within 12 months

5.114.277

6.855.135

5.155.358

. . . . Beyond 12 months

50.000

344.000

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

1.624.364

. . . . Within 12 months

 

 

1.624.364

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

5.556

147.672

 

. . . . Within 12 months

5.556

147.672

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

1.286.422

836.034

702.958

. . . . Within 12 months

1.286.422

836.034

702.958

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

2.518.891

1.435.202

313.350

. . . . Within 12 months

2.346.721

896.222

213.628

. . . . Beyond 12 months

172.170

538.980

99.722

. Total Credits not held as fixed assets

8.975.146

9.618.043

7.796.030

. 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

25.791

15.189

57.462

. . Checks

 

 

 

. . Banknotes and coins

2.452

1.798

2.833

. Total Liquid funds

28.243

16.987

60.295

Total current assets

11.170.144

11.920.876

10.433.244

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

66.207

45.710

 

. Other adjustment accounts

 

 

73.195

Total adjustments accounts

66.207

45.710

73.195

TOTAL ASSETS

22.224.540

23.239.999

20.785.410

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

192.456

192.456

192.456

. Additional paid-in capital

 

 

 

. Revaluation reserves

1.970.000

1.970.000

1.970.000

. Legal reserve

38.791

38.791

38.791

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

1.694.096

1.694.097

1.694.099

. Accumulated Profits (Losses)

1.338.563

1.990.652

646.253

. Profit( loss) of the year

-1.346.893

-652.088

1.344.397

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

3.887.013

5.233.908

5.885.996

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

457

457

457

. . Other funds

1.437.274

1.594.628

733.242

Total Reserves for Risks and Charges

1.437.731

1.595.085

733.699

Employee termination indemnities

1.563.651

1.813.781

1.893.051

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

14.020.502

13.202.736

10.746.808

. . . . Beyond 12 months

 

 

 

. . 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

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

1.249.048

1.186.644

1.725.087

. . . . Within 12 months

1.249.048

1.186.644

1.725.087

. . . . Beyond 12 months

 

 

 

. . Trade payables

4.401.079

4.587.931

4.397.881

. . . . Within 12 months

4.401.079

4.587.931

4.397.881

. . . . 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

 

 

2.295.697

. . . . Within 12 months

 

 

2.295.697

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

17.980

147.377

 

. . . . Within 12 months

17.980

147.377

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

386.502

461.394

620.529

. . . . Within 12 months

386.502

461.394

620.529

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

393.313

497.253

440.784

. . . . Within 12 months

393.313

497.253

440.784

. . . . Beyond 12 months

 

 

 

. . Other payables

7.572.580

6.322.137

1.266.830

. . . . Within 12 months

7.572.580

6.322.137

1.266.830

. . . . Beyond 12 months

 

 

 

Total accounts payable

14.020.502

13.202.736

10.746.808

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

1.315.643

1.394.489

1.525.856

Total adjustment accounts

1.315.643

1.394.489

1.525.856

TOTAL LIABILITIES

22.224.540

23.239.999

20.785.410

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

2.353.500

1.045.500

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

19.665.210

28.691.580

32.414.196

. Changes in work in progress

-51.126

-739.550

-1.208.699

. Changes in semi-manufact. products

-65.356

362.795

-3.443.957

. Capitalization of internal work

1.213.371

2.194.121

1.732.286

. Other income and revenues

321.695

585.273

1.926.018

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

321.695

585.273

1.926.018

Total value of production

21.083.794

31.094.219

31.419.844

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

5.418.398

8.829.269

7.999.351

. Services received

 

 

10.381.218

. Leases and rentals

7.403.222

11.553.682

408.859

. Payroll and related costs

7.591.788

8.481.307

8.835.958

. . Wages and salaries

5.423.910

6.023.557

6.361.482

. . Social security contributions

1.747.500

2.012.034

2.027.077

. . Employee termination indemnities

419.383

445.655

446.756

. . Pension and similar

 

 

 

. . Other costs

995

61

643

. Amortization and depreciation

1.695.095

1.541.855

1.558.511

. . Amortization of intangible fixed assets

25.062

63.220

83.331

. . Amortization of tangible fixed assets

1.572.633

1.318.863

1.166.118

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

97.400

159.772

309.062

. Changes in raw materials

2.609

-17.505

63.117

. Provisions to risk reserves

18.864

942.616

253.014

. Other provisions

 

 

 

. Other operating costs

94.359

69.374

85.731

Total production costs

22.224.335

31.400.598

29.585.759

Diff. between value and cost of product.

-1.140.541

-306.379

1.834.085

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

24.615

2.911

17.379

. . 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

24.615

2.911

17.379

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

257

 

 

. . . - Other companies

24.358

2.911

 

. Interest and other financial expense

-230.888

-135.195

-246.290

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

230.888

135.195

 

Total financial income and expense

-206.273

-132.284

-228.911

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

343.342

28.672

573.115

. . Gains on disposals

42

12.510

 

. . Other extraordinary income

343.300

16.162

573.115

. Extraordinary expense

-165.459

-8.522

-573.418

. . Losses on disposals

 

-8.235

 

. . Taxes relating to prior years

-97.170

 

 

. . Other extraordinary expense

-68.289

-287

-573.418

Total extraordinary income and expense

177.883

20.150

-303

Results before income taxes

-1.168.931

-418.513

1.604.871

. Taxes on current income

177.962

233.575

260.474

. . current taxes

177.962

233.575

260.474

. . differed taxes(anticip.)

 

 

 

. Net income for the period

-1.346.893

-652.088

1.344.397

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

-1.346.893

-652.088

1.344.397

 

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

0,49

0,49

0,49

0,18

Elasticity Ratio

Units

0,50

0,51

0,50

0,78

Availability of stock

Units

0,10

0,10

0,12

0,21

Total Liquidity Ratio

Units

0,41

0,41

0,38

0,51

Quick Ratio

Units

0,00

0,00

0,00

0,04

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

3,60

2,52

1,82

2,10

Self Financing Ratio

Units

0,17

0,23

0,28

0,25

Capital protection Ratio

Units

1,30

1,09

0,74

0,72

Liabilities consolidation quotient

Units

0,11

0,14

0,18

0,20

Financing

Units

3,61

2,52

1,83

2,77

Permanent Indebtedness Ratio

Units

0,25

0,30

0,37

0,42

M/L term Debts Ratio

Units

0,07

0,08

0,09

0,10

Net Financial Indebtedness Ratio

Units

0,00

0,00

0,00

0,66

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

0,50

0,63

0,76

1,67

Current ratio

Units

0,80

0,90

0,97

1,29

Acid Test Ratio-Liquidity Ratio

Units

0,64

0,73

0,73

0,89

Structure's primary quotient

Units

0,35

0,46

0,57

1,07

Treasury's primary quotient

Units

0,00

0,00

0,01

0,09

Rate of indebtedness ( Leverage )

%

571,76

444,03

353,13

391,64

Current Capital ( net )

Value

-2.850.358

-1.281.860

-313.564

649.109

RETURN

 

 

 

 

 

Return on Sales

%

1,77

3,10

8,96

3,67

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

%

- 34,65

- 12,46

22,84

5,57

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

%

- 30,07

- 8,00

27,27

15,37

Return on Investment ( R.O.I. )

%

- 5,13

- 1,32

8,82

4,68

Return/ Sales

%

- 5,80

- 1,07

5,66

4,26

Extra Management revenues/charges incid.

%

n.c.

n.c.

73,30

23,72

Cash Flow

Value

348.202

889.767

2.902.908

124.367

Operating Profit

Value

-1.140.541

-306.379

1.834.085

167.285

Gross Operating Margin

Value

573.418

2.178.092

3.645.610

316.895

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

94,54

90,33

57,26

111,74

Debts to suppliers average term

Days

124,08

83,63

128,25

115,66

Average stock waiting period

Days

39,67

28,68

28,62

63,87

Rate of capital employed return ( Turnover )

Units

0,88

1,23

1,56

1,17

Rate of stock return

Units

9,08

12,55

12,58

5,58

Labour cost incidence

%

38,61

29,56

27,26

19,50

Net financial revenues/ charges incidence

%

- 1,05

- 0,46

- 0,71

- 1,37

Labour cost on purchasing expenses

%

34,16

27,01

29,87

20,26

Short-term financing charges

%

1,65

1,02

2,29

2,70

Capital on hand

%

113,01

81,00

64,12

85,54

Sales pro employee

Value

82.975

108.270

279.432

218.435

Labour cost pro employee

Value

32.032

32.004

76.172

34.901

 

 

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:

 

70.000 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 564 significant companies.

 

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 115 dd.

The sector's profitability is on an average of 3,67%.

The labour cost affects the turnover in the measure of 19,50%.

Goods are held in stock in a range of 63 dd.

The difference between the sales volume and the resources used to realize it is about 1,17.

The employees costs represent the 20,26% 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.49.79

UK Pound

1

Rs.78.79

Euro

1

Rs.65.74

 

 

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.