MIRA INFORM REPORT

 

 

Report Date :

15.05.2012

 

IDENTIFICATION DETAILS

 

Name :

ISOLPACK S.P.A.

 

 

Registered Office :

 

Corso  Vittorio Emanuele Ii, 99 

10100 – Torino (TO)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

02.01.1998

 

 

Com. Reg. No.:

TO-1998-69 since 02/01/1998

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacture of metal structures and structure parts

 

 

No. of Employees :

From 51 to 70

 

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)

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

 

Isolpack S.p.a.

 

Corso  Vittorio Emanuele Ii, 99 

10100 – Torino (TO) -IT-

 

 

Summary

 

Fiscal Code

:

07439930012

Legal Form

:

Joint stock company

start of Activities

:

02/01/1998

Equity

:

Over 2.582.254 Eur

Turnover Range

:

50.000.000/75.000.000 Eur

Number of Employees

:

from 51 to 70

 

 

Activity

 

Manufacture of metal structures and structure parts

Forging, drawing, stamping and roll-forming of metal; powder metallurgy

Manufacture of metal forming machinery

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 07439930012

 

Foreign Trade Reg. no. : TO076769 since 23/04/1998

 

Chamber of Commerce no. : 1976194 of Milano

 

Chamber of Commerce no. : 892873 of Torino since 29/12/1997

 

Firms' Register : TO-1998-69 since 02/01/1998

 

V.A.T. Code : 07439930012

 

Foundation date

: 29/12/1997

Establishment date

: 29/12/1997

Start of Activities

: 02/01/1998

Legal duration

: 31/12/2050

Nominal Capital

: 520.000

Eur

Subscribed Capital

: 520.000

Eur

Paid up Capital

: 520.000

Eur

 


Members

 

 

Reffo

Alessandro

 

 

 

Born in Torino

(TO)

on 03/02/1974

- Fiscal Code : RFFLSN74B03L219Y

 

 

 

Residence :

Largo

Tirreno

, 117

- 10136

Torino

(TO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

15/02/2012

 

 

 

 

No Protests registered

 

 

Calvo

Maurizio

 

 

 

Born in Casale Monferrato

(AL)

on 25/12/1973

- Fiscal Code : CLVMRZ73T25B885F

 

 

 

Residence :

Via

Gianoli

, 5

- 15020

Murisengo

(AL)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

15/02/2012

 

 

 

 

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

Serra Lucia

Torino - IT -

SRRLCU23P49F997F

17.316 .Eur

3,33

Ceria Esterino

Torino - IT -

CRESRN46R25L219Q

147.316 .Eur

28,33

Ceria Edilberto Antonio

Torino - IT -

CREDBR52L29L219B

147.316 .Eur

28,33

Isolpack S.p.a.

Torino - IT -

07439930012

52.052 .Eur

10,00

Fruttuosa S.r.l.

 

09010360015

78.000 .Eur

15,00

Robertson Italy S.r.l.

Torino - IT -

09010370014

78.000 .Eur

15,00

 

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

Isolpack S.p.a.

Torino - IT -

07439930012

52.052 .Eur

10,00

 

 

Active

 


Firm's location and structure

 

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

 

-

Legal and commercial seat

 

 

 

 

 

 

Corso

Vittorio Emanuele Ii

, 99

- 10100

- Torino

(TO)

- IT -

 

 

 

 

PHONE

: 011/5607511

 

 

 

 

FAX

: 011/5611713

 

-

Branch

(Factory )

since 01/03/2008

 

 

 

 

 

Via

Nino Bixio

, 64

- 10042

- Nichelino

(TO)

- IT -

 

-

Branch

(Sales office )

since 01/01/2012

 

 

 

 

 

Viale

Toscana

, 42

- 20093

- Cologno Monzese

(MI)

- IT -

 

 

 

 

Employees

: 67

 

Fittings and Equipment for a value of 3.750.000

Eur

 

Stocks for a value of 19.270.000

Eur

 

 

Traded Brands / Suppliers

 

- Ceria Isolpack

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

 

Macchiorlatti Vignat

Luigi

 

 

 

Born in Torino

on 25/09/1963

- Fiscal Code : MCCLGU63P25L219P

 

 

 

Residence :

Via

Giacomo Bove

, 9

- 10129

Torino

(TO)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Serra

Lucia

 

 

 

Born in Odalengo Grande

on 09/09/1923

- Fiscal Code : SRRLCU23P49F997F

 

 

 

Residence :

Via

Pianezza

, 202

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Director

Board Chairman

 

 

Ceria

Esterino

 

 

 

Born in Torino

on 25/10/1946

- Fiscal Code : CRESRN46R25L219Q

 

 

 

Residence :

Corso

Trieste

, 29

- 10129

Torino

(TO)

- IT -

 

Ex-Postions

Managing Director

Director

Director

Board Chairman

 

 

Ceria

Edilberto Antonio

 

 

 

Born in Torino

on 29/07/1952

- Fiscal Code : CREDBR52L29L219B

 

 

 

Residence :

Strada

Del Bellardo

, 45 INT18

- 10132

Torino

(TO)

- IT -

 

Ex-Postions

Director

Director

Managing Director

 

 

Segre

Massimo

 

 

 

Born in Torino

on 16/11/1959

- Fiscal Code : SGRMSM59S16L219U

 

 

 

Residence :

Corso

Trento

, 12

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Permanent Auditor

 

 

Bruna

Franca

 

 

 

Born in Savona

on 27/10/1926

- Fiscal Code : BRNFNC26R67I480C

 

 

 

Residence :

Corso

Trento

, 12

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

 

Lamberto

Ester

 

 

 

Born in Diano d'Alba

on 10/04/1948

- Fiscal Code : LMBSTR48D50D291I

 

 

 

Residence :

Corso

Orbassano

, 356

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Guala

Carlo Filiberto

 

 

 

Born in Torino

on 22/06/1950

- Fiscal Code : GLUCLF50H22L219Y

 

 

 

Residence :

Via

G.Piazzi

, 42

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Director

General Director

 

 

Mesiano

Giuseppe

 

 

 

Born in Carmagnola

on 13/07/1973

- Fiscal Code : MSNGPP73L13B791J

 

 

 

Residence :

Corso

Re Umberto

, 33 SC B

- 10100

Torino

(TO)

- IT -

 

Ex-Postions

Permanent Auditor

 

 

Lepore

Giuseppe

 

 

 

Born in Lagonegro

on 30/10/1968

- Fiscal Code : LPRGPP68R30E409Q

 

 

 

Residence :

Via

Natale Palli

, 13

- 10147

Torino

(TO)

- IT -

 

Ex-Postions

Director

 

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

 

Company's starting of activities dates back to 1998.

The eonomic-financial analysis is based on the latest 3 b/s.

Under an economic point of view, profits were registered during the last years with a r.o.e. of 25,27% in 2010 and during the last financial year an increase in sales volume was registered (+20,38% in 2010).

The return on Investment in the last financial year was positive (6,39%) and reflects the field's average.

An operating result of Eur. 3.735.266 has been registered. showing an upward trend 26,17% compared to the previous financial year.

The G.O.M. amounted to Eur. 5.197.457 with a 22,13% growth.

The ratio between debts and total assets is fairly high, as it comes out from the indebtedness (4,44) but on the decrease if compared to the year before.

With regard to equity capital, an amount of Eur. 9.471.961 is registered. , with an upward trend.

In the year 2010 total debts amounted to Eur. 47.491.457 while during the financial year 2009 the amount was equal to Eur. 35.444.665.

Financial debts as well as debts to suppliers are rather high but lower than the field average.

It shows a good range of liquidity.

Trade credits average terms are slow, on average 160,78 days. and higher than the average of the sector.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 3.843.852

Subordinate employment cost is of Eur. 3.086.293, i.e. 4,54% on total production costs. , whereas 4,36% is the incidence on sales revenues.

The incidence of the financial charges is of -0,05% on the sales amount.

 

Financial Data

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1 )

 

Item Type

Value

Sales

70.773.044

Profit (Loss) for the period

2.393.524

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1 )

 

Item Type

Value

Sales

58.788.097

Profit (Loss) for the period

1.654.319

 

 

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1 )

 

Item Type

Value

Sales

68.686.395

Profit (Loss) for the period

391.304

 

 

 

Complete balance-sheet for the year

31/12/2007

(in Eur

x 1 )

 

Item Type

Value

Sales

54.625.389

Profit (Loss) for the period

298.620

 

 

 

Complete balance-sheet for the year

31/12/2006

(in Eur

x 1 )

 

Item Type

Value

Sales

48.552.062

Profit (Loss) for the period

222.398


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

1.835

420

10.999

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

473.313

366.993

55.275

. Total Intangible Fixed Assets

475.148

367.413

66.274

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

 

 

 

. . Plant and machinery

3.306.343

3.164.091

3.417.443

. . Industrial and commercial equipment

438.844

552.860

1.315.729

. . Other assets

 

 

 

. . Assets under construction and advances

56.500

87.330

143.216

. Total Tangible fixed assets

3.801.687

3.804.281

4.876.388

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

352

90

90

. . . Equity invest. in subsidiary companies

40

40

40

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

312

50

50

. . Financial receivables

48.592

27.595

27.815

. . . . Within 12 months

48.592

 

 

. . . . Beyond 12 months

 

27.595

27.815

. . . Receivab due from subsidiaries

48.497

27.500

27.500

. . . . Within 12 months

48.497

 

 

. . . . Beyond 12 months

 

27.500

27.500

. . . 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

95

95

315

. . . . Within 12 months

95

 

 

. . . . Beyond 12 months

 

95

315

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

48.944

27.685

27.905

Total fixed assets

4.325.779

4.199.379

4.970.567

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

16.943.179

15.605.945

18.922.500

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

2.324.739

1.742.419

1.568.305

. . Advance payments

 

 

 

. Total Inventories

19.267.918

17.348.364

20.490.805

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

33.976.158

21.074.716

28.961.217

. . Beyond 12 months

 

 

 

. . Trade receivables

31.607.437

20.010.117

26.945.256

. . . . Within 12 months

31.607.437

20.010.117

26.945.256

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . 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

 

 

 

. . Fiscal Receivables

56.788

963.149

1.751.643

. . . . Within 12 months

56.788

963.149

1.751.643

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

2.311.933

101.450

264.318

. . . . Within 12 months

2.311.933

101.450

264.318

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

33.976.158

21.074.716

28.961.217

. 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

 

262

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

274.637

469.386

573.901

. . Checks

 

 

 

. . Banknotes and coins

65.831

4.781

6.079

. Total Liquid funds

340.468

474.167

579.980

Total current assets

53.584.544

38.897.509

50.032.002

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

530.660

699.194

531.940

Total adjustments accounts

530.660

699.194

531.940

TOTAL ASSETS

58.440.983

43.796.082

55.534.509

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

520.000

520.000

520.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

 

 

 

. Legal reserve

104.000

104.000

104.000

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

6.454.437

4.800.119

4.408.814

. Accumulated Profits (Losses)

 

 

 

. Profit( loss) of the year

2.393.524

1.654.319

391.304

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

9.471.961

7.078.438

5.424.118

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

120.444

110.892

107.564

. . Taxation fund, also differed

45.362

3.394

9.993

. . Other funds

274.110

274.110

386.451

Total Reserves for Risks and Charges

439.916

388.396

504.008

Employee termination indemnities

572.646

558.066

665.208

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

42.415.745

32.058.486

44.557.894

. . . . Beyond 12 months

5.075.712

3.386.179

4.019.530

. . 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

26.294.198

18.519.297

26.816.552

. . . . Within 12 months

21.218.486

15.133.118

22.797.022

. . . . Beyond 12 months

5.075.712

3.386.179

4.019.530

. . Due to other providers of finance

 

 

1.500.000

. . . . Within 12 months

 

 

1.500.000

. . . . Beyond 12 months

 

 

 

. . Advances from customers

234.069

186.559

195.830

. . . . Within 12 months

234.069

186.559

195.830

. . . . Beyond 12 months

 

 

 

. . Trade payables

17.707.585

15.689.865

19.341.473

. . . . Within 12 months

17.707.585

15.689.865

19.341.473

. . . . Beyond 12 months

 

 

 

. . Securities issued

2.000.000

 

 

. . . . Within 12 months

2.000.000

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

760.601

682.147

91.020

. . . . Within 12 months

760.601

682.147

91.020

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

223.065

190.904

154.924

. . . . Within 12 months

223.065

190.904

154.924

. . . . Beyond 12 months

 

 

 

. . Other payables

271.939

175.893

477.625

. . . . Within 12 months

271.939

175.893

477.625

. . . . Beyond 12 months

 

 

 

Total accounts payable

47.491.457

35.444.665

48.577.424

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

465.003

326.517

363.751

Total adjustment accounts

465.003

326.517

363.751

TOTAL LIABILITIES

58.440.983

43.796.082

55.534.509

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

70.773.044

58.788.097

68.686.395

. Changes in work in progress

582.320

174.114

-170.444

. Changes in semi-manufact. products

 

 

-1.019.458

. Capitalization of internal work

 

 

 

. Other income and revenues

345.449

162.856

144.467

. . Contributions for operating expenses

12.286

 

 

. . Different income and revenues

333.163

162.856

144.467

Total value of production

71.700.813

59.125.067

67.640.960

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

53.828.970

39.751.002

56.191.440

. Services received

8.049.062

6.983.561

10.337.380

. Leases and rentals

2.272.214

1.741.656

1.061.219

. Payroll and related costs

3.086.293

2.698.613

2.957.097

. . Wages and salaries

2.123.551

1.871.251

2.007.124

. . Social security contributions

754.166

645.826

729.637

. . Employee termination indemnities

153.948

141.274

158.251

. . Pension and similar

 

 

 

. . Other costs

54.628

40.262

62.085

. Amortization and depreciation

1.450.328

1.287.241

1.125.190

. . Amortization of intangible fixed assets

152.824

106.338

84.035

. . Amortization of tangible fixed assets

1.138.562

1.080.312

907.569

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

158.942

100.591

133.586

. Changes in raw materials

-1.130.574

3.316.555

-5.959.873

. Provisions to risk reserves

11.863

8.060

12.238

. Other provisions

 

 

 

. Other operating costs

397.391

378.011

64.610

Total production costs

67.965.547

56.164.699

65.789.301

Diff. between value and cost of product.

3.735.266

2.960.368

1.851.659

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

30.391

37.925

47.423

. . 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

 

 

47.423

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

-62.611

-525.925

-1.188.603

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

 

Total financial income and expense

-32.220

-488.000

-1.141.180

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

50.144

90.133

140.866

. . Gains on disposals

 

 

 

. . Other extraordinary income

50.144

90.133

140.866

. Extraordinary expense

-71.426

-7.906

-105.332

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-71.426

-7.906

-105.332

Total extraordinary income and expense

-21.282

82.227

35.534

Results before income taxes

3.681.764

2.554.595

746.013

. Taxes on current income

1.288.240

900.276

354.709

. . current taxes

1.246.272

906.876

353.133

. . differed taxes(anticip.)

41.968

-6.600

1.576

. Net income for the period

2.393.524

1.654.319

391.304

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

2.393.524

1.654.319

391.304

 

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

0,07

0,10

0,09

0,20

Elasticity Ratio

Units

0,92

0,89

0,90

0,77

Availability of stock

Units

0,33

0,40

0,37

0,15

Total Liquidity Ratio

Units

0,59

0,49

0,53

0,55

Quick Ratio

Units

0,01

0,01

0,01

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

4,44

4,46

8,11

4,09

Self Financing Ratio

Units

0,16

0,16

0,10

0,15

Capital protection Ratio

Units

0,69

0,69

0,83

0,63

Liabilities consolidation quotient

Units

0,13

0,12

0,11

0,16

Financing

Units

5,01

5,01

8,96

5,11

Permanent Indebtedness Ratio

Units

0,26

0,25

0,18

0,31

M/L term Debts Ratio

Units

0,10

0,09

0,08

0,10

Net Financial Indebtedness Ratio

Units

2,74

2,55

5,11

1,01

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

3,50

2,62

2,03

1,34

Current ratio

Units

1,26

1,21

1,12

1,09

Acid Test Ratio-Liquidity Ratio

Units

0,81

0,67

0,66

0,85

Structure's primary quotient

Units

2,19

1,69

1,09

0,75

Treasury's primary quotient

Units

0,01

0,01

0,01

0,05

Rate of indebtedness ( Leverage )

%

616,99

618,73

1.023,84

660,68

Current Capital ( net )

Value

11.168.799

6.839.023

5.474.108

80.037

RETURN

 

 

 

 

 

Return on Sales

%

5,43

5,00

2,21

3,45

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

%

25,27

23,37

7,21

7,93

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

%

38,87

36,09

13,75

23,28

Return on Investment ( R.O.I. )

%

6,39

6,76

3,33

4,91

Return/ Sales

%

5,28

5,04

2,70

4,60

Extra Management revenues/charges incid.

%

64,08

55,88

21,13

26,08

Cash Flow

Value

3.843.852

2.941.560

1.516.494

67.440

Operating Profit

Value

3.735.266

2.960.368

1.851.659

88.577

Gross Operating Margin

Value

5.197.457

4.255.669

2.989.087

150.352

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

160,78

122,54

141,23

126,77

Debts to suppliers average term

Days

110,60

116,52

103,02

141,48

Average stock waiting period

Days

98,01

106,24

107,40

45,00

Rate of capital employed return ( Turnover )

Units

1,21

1,34

1,24

1,12

Rate of stock return

Units

3,67

3,39

3,35

7,83

Labour cost incidence

%

4,36

4,59

4,31

20,16

Net financial revenues/ charges incidence

%

- 0,05

- 0,83

- 1,66

- 1,63

Labour cost on purchasing expenses

%

4,54

4,80

4,49

20,64

Short-term financing charges

%

0,13

1,48

2,45

2,63

Capital on hand

%

82,58

74,50

80,85

89,16

Sales pro employee

Value

1.123.381

948.195

1.184.248

163.688

Labour cost pro employee

Value

48.988

43.526

50.984

32.485

 

 

Market / Territory Data

 

Population living in the province

:

2.236.941

Population living in the region

:

4.330.172

Number of families in the region

:

1.889.207

 

Monthly family expences average in the region (in Eur.) :

 

- per food products

:

429

- per non food products

:

1.789

- per energy consume

:

135

 

Sector Data

 

The values are calculated on a base of 3.053 significant companies.

 

The companies cash their credits on an average of 126 dd.

The average duration of suppliers debts is about 141 dd.

The sector's profitability is on an average of 3,45%.

The labour cost affects the turnover in the measure of 20,16%.

Goods are held in stock in a range of 45 dd.

The difference between the sales volume and the resources used to realize it is about 1,12.

The employees costs represent the 20,64% of the production costs.

 

Statistical Detrimental Data

 

The area is statistically considered moderately risky.

In the region 27.019 protested subjects are found; in the province they count to 16.723.

The insolvency index for the region is 0,63, , while for the province it is 0,76.

Total Bankrupt companies in the province : 7.726.

Total Bankrupt companies in the region : 14.165.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.53.71

UK Pound

1

Rs.86.34

Euro

1

Rs.69.22

 

 

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.