MIRA INFORM REPORT

 

 

Report Date :

01.11.2012

 

IDENTIFICATION DETAILS

 

Name :

M.C.S. OFFICINA MECCANICA S.P.A.

 

 

Registered Office :

Via Provinciale, 581,

24059 – Urgnano (BG)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

01.01.1965

 

 

Com. Reg. No.:

BG024-13762

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturer of machinery and equipment

 

 

No. of Employees :

51 to 70 employees

 

 

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 :

Slow

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, welfare-dependent, agricultural south, with high unemployment. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but exceptionally high public debt burdens and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, reaching 120% of GDP in 2011, and borrowing costs on sovereign government debt have risen to record levels. During the second half of 2011 the government passed a series of three austerity packages to balance its budget by 2013 and decrease its public debt burden. These measures included a hike in the value-added tax, pension reforms, and cuts to public administration. The government also faces pressure from investors and European partners to address Italy's long-standing structural impediments to growth, such as an inflexible labor market and widespread tax evasion. The international financial crisis worsened conditions in Italy''s labor market, with unemployment rising from 6.2% in 2007 to 8.4% in 2011, but in the longer-term Italy''s low fertility rate and quota-driven immigration policies will increasingly strain its economy. The euro-zone crisis along with Italian austerity measures have reduced exports and domestic demand, slowing Italy''s recovery. Italy''s GDP is still 5% below its 2007 pre-crisis level.

 

Source : CIA

 

 

 


 

Company name & address 

 

M.c.s. Officina Meccanica S.p.A.

 

Via Provinciale, 581

 

24059 - Urgnano (BG) -IT-

 

 

Summary

 

Fiscal Code

:

00217260165

Legal Form

:

Joint stock company

start of Activities

:

01/01/1965

Equity

:

Over 2.582.254

Turnover Range

:

10.000.000/12.750.000

Number of Employees

:

from 51 to 70



Activity

 

MANUFACTURE OF MACHINERY AND EQUIPMENT N.E.C.

Manufacture of textile machinery, machinery and systems for auxiliar

y treatment of textiles, sewing and weaving machines (including spar

e parts and accessories)



Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 00217260165

 

Foreign Trade Reg. no. : BG005562 since 13/12/1991

 

Foreign Trade Reg. no. : 5562 of

 

Chamber of Commerce no. : 111486 of since 13/07/1967

 

Chamber of Commerce no. : 975521 of since 15/12/1977

 

Firms' Register : BG024-13762 of

 

V.A.T. Code : 01496040161

 

Tribunal Co. Register : 13762 of

 

Foundation date

: 01/01/1965

Establishment date

: 01/01/1965

Start of Activities

: 01/01/1965

Legal duration

: 31/12/2030

Nominal Capital

: 774.000

 

Subscribed Capital

: 774.000

 

Paid up Capital

: 774.000

 


Members

 

 

Puglioli

Giovanni

 

 

 

Born in Padova

(PD)

on 20/12/1955

- Fiscal Code : PGLGNN55T20G224F

 

 

 

Residence:

 

Finale

, 5

- 24020

Cerete

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

01/12/2011

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Chiappini

Michela

 

 

 

Born in Bergamo

(BG)

on 20/04/1964

- Fiscal Code : CHPMHL64D60A794T

 

 

 

Residence:

 

Sudorno

, 14

- 24100

Bergamo

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/06/2012

 

 

Board Chairman

28/06/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Chiappini

Giuseppe

 

 

 

Born in Bergamo

(BG)

on 23/09/1968

- Fiscal Code : CHPGPP68P23A794F

 

 

 

Residence:

 

Albricci

, 1

- 24100

Bergamo

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/06/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Cagnazzo

Mauro

 

 

 

Born in Bergamo

(BG)

on 21/02/1966

- Fiscal Code : CGNMRA66B21A794F

 

 

 

Residence:

 

Don Cattaneo

, 5

- 24059

Urgnano

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/06/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Cagnazzo

Angelo

 

 

 

Born in Gorzegno

(CN)

on 05/10/1939

- Fiscal Code : CGNNGL39R05E111I

 

 

 

Residence:

 

Alpini

, 22

- 24059

Urgnano

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney General

 

 

 

Procurator

 

 

 

 

 

No Prejudicial events are reported

 

 

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

Pilenga Maria Angela

 

PLNMNG34L48L502J

15.480 .Eur

2,00

Cagnazzo Mauro

Urgnano - IT -

CGNMRA66B21A794F

103.174 .Eur

13,34

Gisel S.n.c.di Chiappini Luigi E C.

Bergamo - IT -

02143280168

448.920 .Eur

58,00

Cagnazzo Luca

 

CGNLCU68A18A794Q

103.173 .Eur

13,33

Cagnazzo Andrea

 

CGNNDR74D05F205C

103.173 .Eur

13,33



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

Termoelettronica S.p.a.

Azzano San Paolo - IT -

00525540167

11.250 .Eur

22,50

 

 

Active




Firm's location and structure

 

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

 

-

Legal and operative seat

 

since 01/01/1967

 

 

 

 

 

 

Provinciale

, 581

- 24059

- Urgnano

(BG)

- IT -

 

 

 

 

PHONE

: 035893089

 

 

 

 

PHONE

: 035891235-893066

 

 

 

 

PHONE

: 0354822811

 

 

 

 

FAX

: 035893066

 

 

 

 

Employees

: 69

 

Fittings and Equipment for a value of 220.000

Eur

 

Stocks for a value of 3.680.000

Eur

 

Furniture and fittings for a value of 100.000

Eur

 

Vehicles for a value of 270.000

Eur

 

Trade organization: direct or by agents.

Sales are on an international scale.

The company 's mainly customers are companies.

 

The firm operates abroad as exporter..

Export represents from 20% to 50% of the global turnover.

Products abroad are placed by :

- its own sales net-work

 

- its own agents

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

Financial means used for sale: bank transfers and bank orders.

Company's purchase terms are within 90 and 120 days.

Main used payment modalities are by cash orders and bank transfers.

 

Export is mainly towards:

- Italy

 

- Bulgaria

 

- Greece

 

- Somalia

 

The subject firm uses the following own selling brands:

- MCS

 

 

Traded Brands / Suppliers

 

- ABB Spa

 

- Italvalvole

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

 

Chiappini Luigi

 

 

 

 

Born in Urgnano

(BG)

on 21/03/1930

- Fiscal Code : CHPLGU30C21L502A

 

Ex-Postions

Sole Director

 

 

Chiappini

Mario

 

 

 

Born in Bergamo

(BG)

on 09/10/1959

- Fiscal Code : CHPMRA59R09A794R

 

 

 

Residence:

 

G. Bruto

, 41

- 25015

Desenzano del Garda

(BS)

- IT -

 

Ex-Postions

Director

Board Chairman

 

 

Forcella

Gianfranco

 

 

 

Born in Bergamo

(BG)

on 28/02/1942

- Fiscal Code : FRCGFR42B28A794I

 

 

 

Residence:

 

Zavaritt

, 33

- 24020

Gorle

(BG)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Santocchi

Walter

 

 

 

Born in Viareggio

(LU)

on 13/01/1959

- Fiscal Code : SNTWTR59A13L833H

 

 

 

Residence:

 

Novelli

, 6

- 24100

Bergamo

(BG)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

 

Signorelli

Gianluigi

 

 

 

Born in Bergamo

(BG)

on 08/08/1958

- Fiscal Code : SGNGLG58M08A794R

 

 

 

Residence:

 

Don Minzoni

, 2

- 24100

Bergamo

(BG)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

 

Cagnazzo

Angelo

 

 

 

Born in Gorzegno

(CN)

on 05/10/1939

- Fiscal Code : CGNNGL39R05E111I

 

 

 

Residence:

 

Alpini

, 22

- 24059

Urgnano

(BG)

- 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: POSITIVE

 

 

 

Prejudicial Events found with cancellations*

 

Search performed on a specialized data base.

*Concerns also partially erased events.



Legal Procedures

 

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



Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

BANCA POPOLARE DI BERGAMO - CREDITO VAR

AG.URGNANO

VIA ROCCA, 17

24059

Urgnano

5428

53660

CREDITO EMILIANO SPA

BERGAMO

VIA G. CAMOZZI ANG. VIA CONTRADA

24100

Bergamo

3032

11100

 

 

Financial and Economical Analysis

 

Subject is active since 1965

An eco-fin analysis has been made on the base od the b/s fo the years 2009, 2010 and 2011.

Last two financial years were marked by losses; in 2011 r.o.e. is -2,9%. During the last financial years the downward trend in the turnover caused the a.m. losses.

The operating result in 2011 was positive (2,48%) and in line with the sector's average.

The amount of the operating result for the year 2011 is of Eur. 596.877 with a -24,87% drop.

The economic management produced a gross operating margin of Eur. 859.724 with no sensible increase as against 2010.

The financial status of the company is fairly balanced with an indebtedness level of 1,59 and decreasing as against 2010.

Subject can manage an equity capital funds for an amount of Eur. 4.716.859 , unchanged as opposed to the preceding year.

During the last financial year debts totalled Eur. 16.865.908 (Eur. 6.184.283 of which were m/l term debts) on the same levels as the year before.

Financial indebtedness is considered fair whereas the recourse to commercial borrowings is high and higher than sector's average.

Liquidity is however good.

As far as the collection of credit goes, the average is high (227,19 days). and higher than the average of the sector.

During financial year 2011 the cash flow amounted to Eur. 126.003

Labour cost expenses amount to Eur. 3.543.787 , representing 28,21% on the total of production costs. , whereas 28,45% is the incidence on sales revenues.

The incidence percentage of financial charges on sales volume is equal to -3,61%.


Financial Data

 

 

 

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

12.455.186

Profit (Loss) for the period

-136.844

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

14.767.969

Profit (Loss) for the period

-72.621

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

15.880.909

Profit (Loss) for the period

-543.612

 

 

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1)

 

Item Type

Value

Sales

18.250.460

Profit (Loss) for the period

-363.805

 

 

 

Complete balance-sheet for the year

31/12/2007

(in Eur

x 1)

 

Item Type

Value

Sales

21.361.649

Profit (Loss) for the period

71.990





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 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2009 - 12 Mesi - Currency: - Amounts x 1

 

Years

2011

2010

2009

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

51.725

62.000

50.000

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

12.735

19.103

25.471

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

 

 

 

. Total Intangible Fixed Assets

64.460

81.103

75.471

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

7.819.841

8.007.799

8.071.364

. . Plant and machinery

194.557

303.950

414.815

. . Industrial and commercial equipment

25.867

3.064

2.501

. . Other assets

68.280

94.525

111.435

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

8.108.545

8.409.338

8.600.115

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

198.637

198.637

698.637

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

198.637

198.637

698.637

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

 

 

 

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . 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

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

198.637

198.637

698.637

Total fixed assets

8.371.642

8.689.078

9.374.223

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

636.148

818.901

798.294

. . Work in progress and semimanufactured

1.915.811

1.850.490

1.266.339

. . Work in progress on order

 

 

 

. . Finished goods

1.004.970

1.314.184

1.592.105

. . Advance payments

123.513

111.688

610.688

. Total Inventories

3.680.442

4.095.263

4.267.426

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

8.517.296

8.769.745

12.077.087

. . Beyond 12 months

88.704

1.225.709

1.634.295

. . Trade receivables

7.860.107

9.555.435

12.985.111

. . . . Within 12 months

7.771.403

8.329.726

11.350.816

. . . . Beyond 12 months

88.704

1.225.709

1.634.295

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

245.307

109.979

363.391

. . . . Within 12 months

245.307

109.979

363.391

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

8.624

112.637

187.476

. . . . Within 12 months

8.624

112.637

187.476

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

491.962

217.403

175.404

. . . . Within 12 months

491.962

217.403

175.404

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

8.606.000

9.995.454

13.711.382

. 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

3.193.832

2.213.312

2.705.193

. . Checks

 

 

 

. . Banknotes and coins

411

2.555

315

. Total Liquid funds

3.194.243

2.215.867

2.705.508

Total current assets

15.480.685

16.306.584

20.684.316

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

251.638

102.821

 

. Other adjustment accounts

 

 

142.349

Total adjustments accounts

251.638

102.821

142.349

TOTAL ASSETS

24.103.965

25.098.483

30.200.888

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

774.000

774.000

774.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

3.021.807

3.021.807

5.715.881

. Legal reserve

147.574

147.574

147.574

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

910.322

982.944

1.332.481

. Accumulated Profits (Losses)

 

 

 

. Profit( loss) of the year

-136.844

-72.621

-543.612

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

4.716.859

4.853.704

7.426.324

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

 

 

43.822

. . Other funds

 

 

 

Total Reserves for Risks and Charges

 

 

43.822

Employee termination indemnities

1.070.510

1.069.214

1.237.437

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

10.681.625

11.811.997

13.710.712

. . . . Beyond 12 months

6.184.283

5.778.557

6.487.213

. . 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

7.432.585

8.825.877

10.625.043

. . . . Within 12 months

2.974.780

4.825.040

6.143.551

. . . . Beyond 12 months

4.457.805

4.000.837

4.481.492

. . Due to other providers of finance

2.289.132

2.134.132

2.134.132

. . . . Within 12 months

668.393

356.412

128.411

. . . . Beyond 12 months

1.620.739

1.777.720

2.005.721

. . Advances from customers

429.372

278.878

279.272

. . . . Within 12 months

429.372

278.878

279.272

. . . . Beyond 12 months

 

 

 

. . Trade payables

4.727.404

4.764.858

6.044.399

. . . . Within 12 months

4.727.404

4.764.858

6.044.399

. . . . 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

74.634

221.746

208.000

. . . . Within 12 months

74.634

221.746

208.000

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

861.254

541.859

319.050

. . . . Within 12 months

861.254

541.859

319.050

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

728.941

440.008

339.417

. . . . Within 12 months

623.202

440.008

339.417

. . . . Beyond 12 months

105.739

105.739

 

. . Other payables

322.586

383.196

248.612

. . . . Within 12 months

322.586

383.196

248.612

. . . . Beyond 12 months

 

 

 

Total accounts payable

16.865.908

17.590.554

20.197.925

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

1.450.688

1.585.011

1.295.380

Total adjustment accounts

1.450.688

1.585.011

1.295.380

TOTAL LIABILITIES

24.103.965

25.098.483

30.200.888

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

30.260

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

12.455.186

14.767.968

15.880.909

. Changes in work in progress

479.489

289.018

-1.025.947

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

225.899

564.176

377.222

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

225.899

564.176

377.222

Total value of production

13.160.574

15.621.162

15.232.184

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

4.509.260

6.778.191

5.867.035

. Services received

3.179.862

3.913.146

3.989.692

. Leases and rentals

26.622

51.185

80.927

. Payroll and related costs

3.543.787

3.753.494

3.880.258

. . Wages and salaries

2.605.068

2.743.654

2.746.211

. . Social security contributions

797.199

879.461

918.012

. . Employee termination indemnities

141.520

130.379

216.035

. . Pension and similar

 

 

 

. . Other costs

 

 

 

. Amortization and depreciation

262.847

265.482

261.523

. . Amortization of intangible fixed assets

10.368

16.868

10.368

. . Amortization of tangible fixed assets

212.479

203.614

206.155

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

40.000

45.000

45.000

. Changes in raw materials

906.135

-37.819

417.489

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

135.184

103.014

299.009

Total production costs

12.563.697

14.826.693

14.795.933

Diff. between value and cost of product.

596.877

794.469

436.251

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

83.637

127.800

251.628

. . 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

83.637

127.800

251.628

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

83.637

127.800

 

. Interest and other financial expense

-533.087

-434.845

-974.106

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

533.087

434.845

 

Total financial income and expense

-449.450

-307.045

-722.478

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

 

34.410

7.917

. . Gains on disposals

 

 

 

. . Other extraordinary income

 

34.410

7.917

. Extraordinary expense

-161.590

-475.506

-149.974

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-161.590

-475.506

-149.974

Total extraordinary income and expense

-161.590

-441.096

-142.057

Results before income taxes

-14.163

46.328

-428.284

. Taxes on current income

122.681

118.949

115.328

. . current taxes

122.681

120.121

116.499

. . differed taxes(anticip.)

 

-1.172

-1.171

. Net income for the period

-136.844

-72.621

-543.612

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

-136.844

-72.621

-543.612

 

RATIOS

Value Type

as at 31/12/2011

as at 31/12/2010

as at 31/12/2009

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,35

0,35

0,31

0,18

Elasticity Ratio

Units

0,64

0,65

0,68

0,80

Availability of stock

Units

0,15

0,16

0,14

0,24

Total Liquidity Ratio

Units

0,49

0,49

0,54

0,48

Quick Ratio

Units

0,13

0,09

0,09

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

1,59

1,98

1,48

3,25

Self Financing Ratio

Units

0,20

0,19

0,25

0,19

Capital protection Ratio

Units

0,86

0,86

0,97

0,63

Liabilities consolidation quotient

Units

0,68

0,58

0,56

0,19

Financing

Units

3,58

3,62

2,72

3,80

Permanent Indebtedness Ratio

Units

0,50

0,47

0,50

0,36

M/L term Debts Ratio

Units

0,30

0,27

0,26

0,11

Net Financial Indebtedness Ratio

Units

1,38

1,80

1,35

0,63

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,43

1,35

1,62

1,75

Current ratio

Units

1,45

1,38

1,51

1,21

Acid Test Ratio-Liquidity Ratio

Units

1,10

1,03

1,20

0,81

Structure's primary quotient

Units

0,56

0,56

0,79

1,03

Treasury's primary quotient

Units

0,30

0,19

0,20

0,06

Rate of indebtedness ( Leverage )

%

511,02

517,10

406,67

516,42

Current Capital ( net )

Value

4.799.060

4.494.587

6.973.604

422.465

RETURN

 

 

 

 

 

Return on Sales

%

1,01

1,31

-1,78

3,35

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

%

-2,90

-1,50

-7,32

5,13

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

%

-0,30

0,95

-5,77

14,77

Return on Investment ( R.O.I. )

%

2,48

3,17

1,44

4,16

Return/ Sales

%

4,79

5,38

2,75

4,11

Extra Management revenues/charges incid.

%

-22,93

-9,14

-124,61

28,57

Cash Flow

Value

126.003

192.861

-282.089

122.482

Operating Profit

Value

596.877

794.469

436.251

144.752

Gross Operating Margin

Value

859.724

1.059.951

697.774

241.990

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

227,19

232,93

294,36

111,85

Debts to suppliers average term

Days

224,05

167,11

226,50

128,30

Average stock waiting period

Days

106,38

99,83

96,74

80,43

Rate of capital employed return ( Turnover )

Units

0,52

0,59

0,53

1,08

Rate of stock return

Units

3,38

3,61

3,72

4,45

Labour cost incidence

%

28,45

25,42

24,43

19,12

Net financial revenues/ charges incidence

%

-3,61

-2,08

-4,55

-1,08

Labour cost on purchasing expenses

%

28,21

25,32

26,23

19,02

Short-term financing charges

%

3,16

2,47

4,82

2,68

Capital on hand

%

193,53

169,95

190,17

91,91

Sales pro employee

Value

113.228

126.221

184.661

198.432

Labour cost pro employee

Value

32.216

32.081

45.119

35.779

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.12

UK Pound

1

Rs.87.08

Euro

1

Rs.70.15

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

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.