MIRA INFORM REPORT

 

 

Report Date :

22.11.2012

 

IDENTIFICATION DETAILS

 

Name :

CENCOSUD RETAIL S.A.

 

 

Registered Office :

Av. Presidente Kennedy 9001, Piso 4° - 5° - Las Condes Santiago XIII Region Metropolitana

 

 

 

 

Country :

Chile

 

 

 

 

Financials (as on) :

31.12.2011

 

 

 

 

Date of Incorporation :

13.12.1968

 

 

 

 

Legal Form :

Private Stock Company

 

 

 

 

Line of Business :

Department stores.- Chain of Jumbo and Santa Isabel supermarkets.

 

 

 

 

No. of Employees :

11.000

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES :

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2011)

Current Rating

(30.06.2012)

Chile

A2

A2

 

Risk Category

ECGC Classification

 

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

CHILE - ECONOMIC OVERVIEW

 

Chile has a market-oriented economy characterized by a high level of foreign trade and a reputation for strong financial institutions and sound policy that have given it the strongest sovereign bond rating in South America. Exports account for more than one-third of GDP, with commodities making up some three-quarters of total exports. Copper alone provides one-third of government revenue. During the early 1990s, Chile's reputation as a role model for economic reform was strengthened when the democratic government of Patricio AYLWIN - which took over from the military in 1990 - deepened the economic reform initiated by the military government. Since 1999, growth has averaged 4% per year. Chile deepened its longstanding commitment to trade liberalization with the signing of a free trade agreement with the US, which took effect on 1 January 2004. Chile claims to have more bilateral or regional trade agreements than any other country. It has 59 such agreements (not all of them full free trade agreements), including with the European Union, Mercosur, China, India, South Korea, and Mexico. Over the past seven years, foreign direct investment inflows have quadrupled to some $15 billion in 2010, but foreign direct investment had dropped to about $7 billion in 2009 in the face of diminished investment throughout the world. The Chilean government conducts a rule-based countercyclical fiscal policy, accumulating surpluses in sovereign wealth funds during periods of high copper prices and economic growth, and allowing deficit spending only during periods of low copper prices and growth. As of November 2011, those sovereign wealth funds - kept mostly outside the country and separate from Central Bank reserves - amounted to more than $18 billion. Chile used this fund to finance fiscal stimulus packages during the 2009 economic downturn. In December 2009, the OECD invited Chile to become a full member, after a two year period of compliance with organization mandates, and in May 2010 Chile signed the OECD Convention, becoming the first South American country to join the OECD. The economy started to show signs of a rebound in the fourth quarter of 2009, and GDP grew 5.1% in 2010 and 6.5% in 2011. Chile achieved this growth despite the 8.8 magnitude earthquake that struck in February 2010, which was one of the top 10 strongest earthquakes on record. The earthquake and subsequent tsunamis it generated caused considerable damage near the epicenter, located about 70 miles from Concepcion - and about 200 miles southwest of Santiago.

 

Source : CIA


COMPANY NAME AND ADDRESS

 

CENCOSUD RETAIL S.A.
(PARIS S.A. Y/O CER S.A.)


Av. Presidente Kennedy 9001, Piso 4° - 5° - Las Condes
Santiago
XIII Region Metropolitana
CHILE

Telephone         : 56-2-9590000
Fax                   : 56-2-3367171

E_Mail              : contacto@paris.cl
Web Site           : www.cencosud.cl
Postal Code      : 7561132

 

 

SUMMARY


Started                          : 1968
Total Employees            : 11.000
Payments                     : See Commercial Record
Capital                          : 000's$    414.501.698.-

Sic(s) : 5311

Line of Business:           Department stores.-  Chain of Jumbo and Santa Isabel
                                    supermarkets.

 

EVALUATION

Credit Recommendation

                         000's Pesos   000's US$ dollars         000's Euros
Conservative value :       6.500.000              13.766              10.489
Liberal value      :       7.150.000              15.142              11.538

If additional information is received or present information is rectified, this
recommendation may be modified.

 

Financial indicators

According to last financial statement, subject shows an insufficient financial
situation, as indicated in:

** Negative Working Capital
** Acceptable Current Liquidity Ratio
** Regular Acid Test Ratio

Economic situation is normal, as reflected in:

** Acceptable Current Indebtedness Ratio
** High Total Indebtedness Ratio
** Good Solvency Ratio

** Insufficient Profitability Over Sales Ratio
** Normal Profitability Over Assets Ratio
** Excellent Profitability Over Net Worth Ratio


COMMERCIAL INFORMATION


Commercial Bulletin      : As at 22/10/2012 subject does not register protested
                                    checks, bank drafts nor promissory notes in the
                                    commercial information bulletin

Labor Bulletin                : As at 22/10/2012 registers labor infringements

Labor Detail

Date     :27/01/2012
Reason   :Unpaid declarations                    
Value    :Ch$ 1.565.520,00.-
Months   :0        
Bulletin :138
Page     :134399
Drawer   : DIRECCION DEL TRABAJO                                               

Previsional bulletin     : As At 22/10/2012 registers pension fund's infringements

Previsional Detail

Date     :22/10/2012
Reason   :Undeclared payrolls                    
Value    :Ch$ 700.175,00.-
Months   :57       
Bulletin :138
Page     :134399
Drawer   : AFP HABITAT                                                         

Consolidated delinquency : As at 22/10/2012, subject registers the following delinquent bills

Detail of Delinquent Debts

Date      : 31/05/2012
Note      : Invoice
Value     : Ch$ 209.440,00
Drawer    : DISAL CHILE S.A.
City      : -

Date      : 21/11/2011
Note      : Invoice
Value     : Ch$ 33.261,00
Drawer    : FLORES Y KERSTING S A
City      : -

Date      : 04/06/2012
Note      : Invoice
Value     : Ch$ 656.880,00
Drawer    : FIRST FACTORS
City      : -

Date      : 31/05/2012
Note      : Invoice
Value     : Ch$ 10.439.048,00
Drawer    : SOC DE INV SAGLIETTO LTDA
City      : -

Date      : 25/02/2010
Note      : Invoice
Value     : Ch$ 198.778,00
Drawer    : FLORES Y KERSTING S A
City      : -

Date      : 30/01/2012
Note      : Invoice
Value     : Ch$ 580.720,00
Drawer    : DISAL CHILE S.A.
City      : -

Date      : 20/04/2011
Note      : Invoice
Value     : Ch$ 881.304,00
Drawer    : K D M S A
City      : -

Date      : 28/12/2009
Note      : Invoice
Value     : Ch$ 1.181.251,00
Drawer    : CHILQUINTA ENERGIA S.A.
City      : -

Date      : 11/11/2011
Note      : Invoice
Value     : Ch$ 16.065,00
Drawer    : DISAL CHILE S.A.
City      : -

Date      : 24/10/2010
Note      : Invoice
Value     : Ch$ 53.550,00
Drawer    : DISAL CHILE S.A.
City      : -


TRADE REFERENCES

Suppliers' trade references are supplied as follows:

Detail of References

Old                               : Since 2007
Last purchase                : 09-2012
Terms                           : 60 days
Payment                       : Prompt
Notes                            : invoice
Credit                            : (000'sUS$) 150.000
Owes                            : (000'sUS$) 900.000
Due                              : Does not Register
Paying Comments         : Good
Purchase Aver.              : (Monthly 000's$) 200.000

Old                               : Since 2005
Last purchase                : 09-2012
Terms                           : 90 days
Payment                       : Prompt
Notes                            : sight draft
Credit                           : -
Owes                            : -
Due                              : Does not Register
Paying Comments         : Good
Purchase Aver.              : (Monthly 000's$) 60.000

Old                               : Since 1990
Last purchase                : 09-2012
Terms                           : 120 days
Payment                       : Prompt
Notes                            : bank transfer
Credit                            : -
Owes                            : (000'sUS$) 7.000
Due                              : Does not Register
Paying Comments         : Good
Purchase Aver.              : (Monthly 000's$) 5.500
Purchase period is between January and September.

Old                               : Since 1995
Last purchase                : 09-2012
Terms                           : 120 days
Payment                       : Prompt
Notes                            : bank transfer
Credit                            : -
Owes                            : -
Due                              : Does not Register
Paying Comments         : Good
Purchase Aver.              : (Monthly 000's$) 6.000

Old                               : Since 2005
Last purchase                : 09-2012
Terms                           : 60 days
Payment                       : Prompt
Notes                            : invoice
Credit                            : -
Owes                            : -
Due                              : Does not Register
Paying Comments         : Good

Detail of Former Trade References
--------------------------------------------------------------------------------
           Last                                           Credit            Owes
Old        Purch. Payment.    Notes                     (000'sUS$)        (000'sUS$)
--------------------------------------------------------------------------------
Since 2005 03-12  Prompt      sight draft                      -               -
Since 1990 02-12  Prompt      bank transfer                    -               -
Since 2004 03-12  Prompt      bank transfer                    -               -
Since 1995        --          bank transfer                    -               -
Since 2004 10-11  Prompt      bank transfer                 Open               -
Since 1995 10-11  See Commerc bank transfer                 Open               -
Since 1990 09-11  Prompt      bank transfer                 Open               -
           04-11  Prompt      bank transfer                    -               -
Since 1999 03-11  Prompt      bank transfer                    -               -
Since 2004 03-11  Prompt      bank transfer                    -               -
Since 1999 03-11  Prompt      invoice                          -               -
Since 2004 08-10  Prompt      invoice                       Open            None
Since 1989 09-10  Prompt      invoice                    150.000            None
Since 1999 09-10  Prompt      invoice                       Open            None
Since 2004 08-10  Prompt      checks                        Open            None
Since 1989 09-10  Prompt      invoice                     50.000            None
Since 1993 08-10  Prompt      invoice                       Open            None
Since 1998 09-10  Prompt      invoice                       Open            None
Since 1995 08-10  Prompt      invoice                       Open            None
Since 1990 09-10  Prompt      current account               Open            None
Since 1999 08-10  Prompt      invoice                       Open            None
Since 1994 09-10  Prompt      invoice                    300.000            None
Since 1989 08-10  Prompt      sight draft                   Open            None
Since 2004 09-10  Prompt      sight draft                   Open            None
Since 1990 08-10  Prompt      checks                     500.000            None
20 years   03-10  Prompt      checks                   1.000.000            None
Since 2004 03-10  Prompt      sight draft                   Open            None
Since 1989 03-10  Prompt      sight draft                   Open            None
Since 1989 03-10  Prompt      invoice                    150.000            None
Since 1990 03-10  Prompt      current account               Open            None
Since 1999 03-10  Prompt      invoice                       Open            None
Since 1989 09-09  Prompt      invoice                     50.000            None
Since 2004 02-10  Prompt      checks                        Open            None
Since 1998 03-10  Prompt      invoice                       Open            None
Since 1999 03-10  Prompt      invoice                       Open            None
Since 1999 03-10  Prompt      invoice                       Open            None
20 years   09-09  Slow        invoice                     50.000            None
20 years   09-09  Prompt      checks                   1.000.000            None
20 years   09-09  Prompt      current account               Open            None
Since 1989 08-09  Prompt      sight draft                   Open            None
Since 2004 09-09  Prompt      sight draft                   Open            None
15 years   08-09  Prompt      current account               Open            None
20 years   08-09  Prompt      checks                   1.000.000            None
15 years   02-09  Prompt      current account               Open            None
20 years   02-09  Prompt      checks                   1.000.000            None
Since 1989 09-08  Prompt      sight draft                   Open            None
Since 1997 08-08  Prompt      invoice                       Open            None
15 years   07-08  Prompt      invoice                       Open            None
20 years   08-08  Prompt      sight draft                   Open            None
20 years   07-08  Prompt      checks                        Open            None
Since 1991 12-07  Prompt      bank transfer              240.000               -
20 years   12-07  Prompt      sight draft                      -               -
15 years   02-08  Prompt      invoice                       Open            None
3 years    02-08  Prompt      invoice                          -               -
-          01-08  Prompt      invoice                          -               -
Since 1997 11-07  Prompt      invoice & check               Open               -
20 years   11-07  Prompt      checks                        Open               -
3 years    12-07  Prompt      invoice                          -               -
3 years    09-07  Prompt      invoice                          -               -
20 years   10-07  Prompt      checks                        Open               -
Since 1991 10-07  Prompt      bank transfer              240.000               -
Since 1997 09-07  Prompt      invoice & check               Open               -
20 years   10-07  Prompt      sight draft                      -               -
20 years   05-07  Prompt      current account            350.000               -
Since 1997 03-07  Prompt      invoice & check               Open               -
10 years   03-07  Prompt      invoice & check               Open               -
20 years   08-07  Prompt      current account            150.000               -
Since 1991 04-07  Prompt      bank transfer              240.000               -
Since 1986 10-07  Prompt      current account            300.000               -
20 years   05-07  Prompt      checks                        Open               -
10 years   09-06  Prompt      current account            150.000               -
20 years   11-06  Prompt      current account            350.000               -
20 years   11-06  Prompt      current account            300.000               -
15 years   11-06  Prompt      checks                        Open            None
Since 1991 11-06  Prompt      bank transfer              215.000               -
10 years   04-06  Prompt      bank transfer                 Open               -
15 years   04-06  Prompt      not specified                 Open               -
10 years   03-06  Prompt      bank transfer                 Open               -
20 years   04-06  Prompt      bank transfer                 Open               -
5 years    01-06  Prompt      drafts and current         200.000               -
10 years   11-06  Prompt      bank transfer              350.000               -
2 years    01-06  Prompt      bank draft                    Open               -
20 years   09-06  Prompt      checks and current         300.000               -
20 years   12-05  Prompt      invoice                       Open               -
10 years   12-05  Prompt      not specified                    -               -
10 years   12-05  Prompt      not specified                    -               -
5 years    12-05  Prompt      bank draft                    Open               -
20 years   12-05  Prompt      bank draft                    Open               -
15 years   12-05  Prompt      not specified                 Open               -
5 years    12-05  Prompt      cheks, drafts, etc               -               -
15 years   06-05  Prompt      not specified                 Open               -
20 years   06-05  Prompt      bank draft                    Open               -
5 years    06-05  Prompt      bank draft                    Open               -
10 years   06-05  Prompt      not specified                    -               -
10 years   06-05  Prompt      not specified                    -               -
20 years   06-05  Prompt      invoice                       Open               -
20 years   02-05  Prompt      invoice                       Open               -
10 years   02-05  Prompt      not specified                    -               -
12 years   02-05  Prompt      invoice                    500.000               -
5 years    02-05  Prompt      bank draft                    Open               -
20 years   02-05  Prompt      bank draft                    Open               -
15 years   02-05  Prompt      not specified                 Open               -
15 years   06-04  Prompt      not specified                 Open               -
20 years   06-04  Prompt      bank draft                    Open               -
5 years    06-04  Prompt      bank draft                    Open               -
10 years   06-04  Prompt      not specified                    -               -
20 years   06-04  Prompt      invoice                       Open               -
12 years   06-04  Prompt      invoice                    500.000               -

During the last 6 months, the account holder credit history shows 596 credit
review inquiries requested by financial institutions, pension funds
administrators, consultancy agencies, industries, health insurance companies,
workmen's compensation agencies and businesses in general.-

It registers 10 delinquent payments for unpaid invoices totalling
$14.250.000.-  approx., one social security infringement and one work
infringement included in the report.-

 

AVERAGE PAYMENTS IN CHILE


International Risk and Payment Review reported in June 2011

The local delays in payment average 0-1 month.


FINANCIAL INFORMATION


 COMPARATIVE  -  SUMMARY

 ( Figures in Thousand Pesos, local currency )

                            From  01/01/2011        01/01/2010        01/01/2009
                              To  31/12/2011        31/12/2010        31/12/2009

CURRENT ASSETS                   521.372.161       482.830.455       463.833.482
CURRENT LIABILITIES              639.662.813       617.009.196       565.116.107
WORKING CAPITAL                 -118.290.652      -134.178.741      -101.282.625
FIXED ASSETS                     395.582.277       262.249.339       248.549.543
OTHER ASSETS                     615.664.171       741.010.416       489.985.129
LONG TERM LIABILITIES            341.202.842       424.932.276       288.838.683
NET WORTH                        551.752.954       444.148.738       348.413.364
OPERATING INCOMES              2.532.306.192     2.408.823.726     2.163.763.870
CURRENT PROFIT(LOSS)             108.815.839       112.265.772        65.092.539


BALANCE  SHEET
CONSOLIDATED FISCAL YEAR COMPLETE

ASSETS                                              31/12/2011        31/12/2010
Cash                                                37.868.107        31.251.333
Sales Debtors                                      113.757.815       110.050.534
Notes & Accts Receivable/Interco.Relations         116.939.684       129.736.564
Inventory                                          227.227.983       189.693.013
Taxes Recoverable                                    5.120.497         3.490.310
Other Current Assets                                20.458.075        18.608.701
CURRENT ASSETS                                     521.372.161       482.830.455

Higher Value/Technical Reappr.Fix.Assets            94.704.145         9.836.467
Net Fixed Asset                                    300.878.132       252.412.872
FIXED ASSETS                                       395.582.277       262.249.339

Investments in Related Companies                   443.836.149       401.452.535
Long Term Debtors                                   17.755.716                 0
Notes & Accts Receivable Related Comp.             134.309.155       214.043.520
Intangibles                                          6.286.081       105.799.538
Other                                               13.477.070        19.714.823
OTHER ASSETS                                       615.664.171       741.010.416

TOTAL ASSETS                                     1.532.618.609     1.486.090.210

LIABILITIES                                         31/12/2011        31/12/2010
Oblig.With Banks & Financ.Inst.Short Term           15.454.758        12.117.057
Accounts Payable                                   526.990.702       512.748.515
Notes & Accts Payable Related Companies             72.207.214        73.003.165
Provisions                                          13.865.327        15.858.486
Withholdings                                        10.438.136         2.593.995
Other Current Liabilities                              706.676           687.978
CURRENT LIABILITIES                                639.662.813       617.009.196

Oblig.with Banks & Financial Intitutions           128.538.436       144.480.754
Notes & Accts Payable Related Companies            188.489.389       260.798.984
Provisions                                           1.421.109         1.691.394
Other Long Term Liabilities                         22.753.908        17.961.144
LONG TERM LIABILITIES                              341.202.842       424.932.276

Paid Capital                                       332.165.727       345.120.190
Other Reserves                                      15.996.703          -226.278
Accumulated Profits                                 94.774.685        98.794.069
Accumulated Losses                                           0      -111.805.015
Current Profit (Losses)                            108.815.839       112.265.772
NET WORTH                                          551.752.954       444.148.738

TOTAL LIABILITIES                                1.532.618.609     1.486.090.210

STATEMENTS OF RESULTS                               31/12/2011        31/12/2010
Operating  Income                                2.532.306.192     2.408.823.726
Operating Cost                                  -1.905.868.261    -1.800.641.484
OPERATING MARGIN                                   626.437.931       608.182.242

Administration & Sales Expenses                   -532.294.064      -506.706.701
OPERATING RESULT                                    94.143.867       101.475.541

Financial Incomes                                    6.197.641         4.490.902
Profit Investmens Related Companies                 41.631.610        27.292.708
Other non Operating Incomes                          5.098.078         2.637.406
Financial Expenses                                 -19.238.855        -6.216.461
Other non Operating Expenses                        -3.783.720        -4.036.450
NON OPERATING RESULT                                29.904.754        24.168.105

Result Before Income Tax                           124.048.621       125.643.646
Income Tax                                         -19.691.183       -13.377.874
Monority Interest                                    4.458.401                 0
NET PROFIT(LOSS)                                   108.815.839       112.265.772

CURRENT PROFIT(LOSS)                               108.815.839       112.265.772


ECONOMIC - FINANCIAL RATIOS

                                        31/12/2011     31/12/2010        Average

Working Capital            (000's$)   -118.290.652   -134.178.741   -126.234.697
Current Liquidity           (Times)           0,82           0,78           0,80
Acid Test                   (Times)           0,46           0,48           0,47
Collection Period Days      ( Days)          32,80          35,84          34,32
Accounts Receivable Turnover(Times)          10,98          10,05          10,52
Inventory Turnover          (Times)           8,39           9,49           8,94
Current Indebtedness        (Times)           1,16           1,39           1,28
Total Indebtedness          (Times)           1,78           2,35           2,07
Solvency                    (Times)           1,56           1,43           1,50
Assets Tying Up             (  %  )          25,81          17,65          21,73
Profitability Over Sales    (  %  )           4,30           4,66           4,48
Profitability Over Assets   (  %  )           7,10           7,55           7,33
Profitability Over Net Worth(  %  )          24,57          33,83          29,20


BANKS

Subject operates with the following banks:

-  Banco Bilbao Vizcaya Argentaria, Chile
-  Banco de Chile
-  Banco de Credito e Inversiones
-  Banco Santander Chile
-  BancoEstado


OPERATIONS


Line of Business : Department stores. Chain of Jumbo and Santa Isabel supermarkets .

 Tailoring of clothes for women, men and children.
 Furniture, household appliances, toys, perfumes, watches, photo articles, etc.

Classification according to commercial activity:

Sic: 5311-0000 Department stores

Subject is considered as a large company in this line of business, high
competition

Sales

Sales are steady throughout the year
100% retailers

National and international sales territory

Products are sold

National: 99%.

Sales conditions: Cash and credit.

International: 1%.

Exports to China.

of Exports obtained from Customs'National Service

Country                            %last year   %Accum.
-------------------------------------------------------
China                                  100,00    100,00

Historical registries

Total       2011 = 000's$ 2.992                 Accumulated 2012 = 000's$ 2.709
Total       2010 = 000's$ 2.067
Total       2009 = 000's$ 22.889
Total       2008 = 000's$ 0


Customers

Main customers are: Public in general.

Purchases

Domestic and international purchases

Imports from Germany, Argentina, Australia, Austria, Bangladesh, Belgium,
Bolivia, Brazil, Canada, Chile, China, Colombia, South Korea, Costa Rica,
Denmark, Ecuador, Spain, Philippines, France, Greece, Netherlands, Honduras,
India, Indonesia, England, Ireland, Israel, Italy, Japan, Malaysia, Mexico, New
Zealand, Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Dominican Republic,
Singapore, Switzerland, Taiwan, Thailand, Turkey, United States, Uruguay and
Vietnam.

Records of Imports obtained from Customs'National Service

Country                            %last year   %Accum.
-------------------------------------------------------
China                                   49,14     60,11
Paraguay                                13,51      0,00
Brazil                                   8,13      6,90
Argentina                                7,81      4,83
Australia                                7,58     10,85
Germany                                  1,94      2,16
Ecuador                                  1,79      1,79
India                                    1,70      1,15
Pakistan                                 1,66      1,40
United States                            1,10      4,02
Bolivia                                  0,76      0,93
Spain                                    0,75      0,90
South Korea                              0,55      0,00
Malaysia                                 0,52      0,53
Peru                                     0,41      0,45
Belgium                                  0,41      0,37
Bangladesh                               0,34      0,89
Italy                                    0,33      0,41
Uruguay                                  0,27      0,54
Netherlands                              0,17      0,08
Denmark                                  0,12      0,14
Thailand                                 0,09      0,10
Canada                                   0,09      0,16
Panama                                   0,09      0,18
Taiwan                                   0,08      0,07
Vietnam                                  0,08      0,15
Poland                                   0,07      0,16
Turkey                                   0,07      0,06
Colombia                                 0,06      0,02
Philippines                              0,05      0,00
Greece                                   0,04      0,00
Mexico                                   0,04      0,05
Ireland                                  0,03      0,08
Portugal                                 0,03      0,04
France                                   0,03      0,02
Indonesia                                0,03      0,04
Switzerland                              0,03      0,02
Austria                                  0,02      0,02
England                                  0,02      0,01
Israel                                   0,01      0,00
Singapore                                0,01      0,00
Japan                                    0,00      0,00
Costa Rica                               0,00      0,00
Honduras                                 0,00      0,00
New Zealand                              0,00      0,00
Dominican Republic                       0,00      0,00
Chile                                    0,00      0,00

Historical registries

Total       2011 = 000's$ 236.553.485                   Accumulated 2012 = 000's$ 156.853.183
Total       2010 = 000's$ 179.828.468
Total       2009 = 000's$ 68.171.321
Total       2008 = 000's$ 100.530.006
Total       2007 = 000's$ 82.281.191
Total       2006 = 000's$ 77.085.586
Total       2005 = 000's$ 53.242.479
Total       2004 = 000's$ 39.421.035
Total       2003 = 000's$ 29.460.392

Main suppliers

- C.T.I. Compañia Tecno Industrial S.A.
- Caffarena S.A.
- Cambiaso Hnos. S.A.C.
- Colchones Rosen S.A.I.C.
- Comercial Importadora y Exportadora Smartbabies Limitada
- Comercial Santa Elena y Compania Limitada
- Comercializadora de Vestuario S.A.
- Comercializadora Skechers Chile Limitada
- Compañias CIC S.A.
- Corpora Tres Montes Chile S.A.
- Dawabe Ltda., Victor
- Electrolux Chile S.A.
- Empresas Carozzi S.A.
- Fabrica Nacional de Colchas El Castillo S.A.
- Importaciones e Inversiones Valencia S.A.
- Importadora y Exportadora H.J. Limitada
- Industria Textil Monarch S.A.
- Manufacturas de Vestuario Mavesa Limitada
- Mobel Forte S.A.
- Nestle Chile S.A.
- Park Dan S.A.
- Philips Chilena S.A.
- Riesco y Herrera Limitada
- Sociedad Comercial Abujatum y Tala Ltda.
- Somela S.A.
- Sony Chile Limitada
- T.J.C. Chile S.A.
- The Jeans Company S.A.
- Vesuvio Comercial y Textil Chile Ltda
- Vielva y Cia. Ltda., Luis
- X Sport Ltda

Employees: 11.000 employees approx.

Total number of employees (group): 101.392.-

Location

-  Administrative offices are located in Cencosud Building  at Av. Presidente
   Kennedy 9001, Piso 4° - 5° Las Condes Santiago, Chile, commercial area, main
   avenue of busy traffic, construction in good conditions

Branches (17/10/2012)

-  Lyon Mall, 1st and 2nd fl., Av. 11 de Septiembre 2221 Providencia Santiago
   Chile
-  Department store (7-story building) Av. Libertador Bernardo O"Higgins 815 Santiago Chile
-  Store at Avda. Argentina 51 Valparaíso Chile

-  Subject keeps a total of 31 Paris stores throughout the country, and more than 150 Jumbo and Santa Isabel supermarkets .


RELATED COMPANIES


Subject is related to the following companies:

-  Montecarlo Administradora  S.A. T A X 82148100-7 Las Condes Santiago, 99,99% Participation
-  Logistica y Distribucion Almacenes Paris Ltda. T A X 77301910-K, 99,97% Participation
-  Santa Isabel Administradora S.A. T A X 76062794-1, 99,94% Participation
-  Santa Isabel Administradora Sur Ltda. T A X 76819500-5, 99,90% Participation
-  Paris Corredores de Seguros Ltda. T A X 77128570-8, 99,90% Participation
-  Eurofashion Ltda. T A X 79829500-4 Quilicura Santiago, 99,90% Participation
-  Santa Isabel Administradora Norte Ltda. T A X 76819580-3, 99,00% Participation
-  Jumbo Administradora S.A. T A X 99566580-8, 99,00% Participation
-  Viajes Paris S.A. T A X 99586230-1 Providencia Santiago, 99,00% Participation

-  Administradora y Comercial Los Angeles Ltda. T A X 77779000-5, 99,00% Participation
-  Administradora de Servicios Paris Ltda. T A X 77312480-9, 99,00% Participation
-  Administradora y Comercial Concepcion Ltda. T A X 78448780-6, 99,00% Participation
-  Grandes Tiendas Administradora Centro Ltda. T A X 77313160-0, 99,00% Participation


FIXED ASSETS

Real estates

Subject registers real estates

-  Building, Barros Arana 883-899 Concepción-Chile, Fiscal value of 000's$
   7.045.020.-, rol Nº 208-30
-  Parking lots, Moneda 645 Box A 204 Santiago-Chile, Fiscal value of 000's$
   5.605.-, rol Nº 71-595

Total fiscal appraisal: $7.050.625.231.-

Vehicles

Rents vehicles for the company's use

Machinery & Instalations

Equipments and machinery, not specified


INSURANCES

Insurance Company:

-Chartis Compania de Seguros Generales

-Penta Security S.A.


ADMINISTRATION

General Manager of       : Jaime Soler Botinelli
Paris Stores
General Manager of       : Marcos Crimella
Jumbo and Santa Isabel
Supermarkets
Human Resources Manager  : Rodrigo Hetz
Division Manager of      : Jaime Alberto Soler Bottinelli TAX:7107025-5
Stores by Department


CURRICULUM


Jaime Alberto Soler Bottinelli

T A X               : 7107025-5
Titled as           : Commercial Engineer.
Position            : Division Manager of Stores by Department


LEGAL INFORMATION


Legal Structure      : Private Stock Company
Constitution date    : 13/12/1968. Registered on leaf 10.174 N°4.269 of Santiago
                                    Trade Registry on December 26th, 1968, as a limited liability partnership under the business name ALMACENES PARIS LTDA.
Term of duration     : Indefinite
Legal Address        : Santiago - Chile

Current Social Capital: 000's$ 414.501.698.-Divided to 4.857.118.775.-   registered shares unique series

Shareholder :

-  99,95% 93834000-5 Cencosud S.A.
-   0,04% 94226000-8 Cencosud Shopping Center S.A.

Power of attorney held by General Manager of Paris Stores.

Legal changes

Public Deed dated 16/07/1996, notary Martín Vásquez Cordero, Santiago, published
in the Official Gazette dated 23/07/1996 page N° 10, corporate structure was
modified: from limited liability partnership to public stock company, and at the
same time corporate name was modified: "Almacenes París Ltda." by "Almacenes
París Comercial S.A.". Finally, capital was increased: from $21.000.000 to
$25.984.362.798 which was divided into 250.000.000 registered and no par value
shares.

(Rectified in official gazette of Aug 2, 1996, page 21)

On Sep 25th, 1996, it was registered at the Superintendency of Securities &
Insurances N° 586.-

Public Deed dated 03/09/1996, notary Andrés Rubio Flores, Santiago, published in
the Official Gazette dated 14/09/1996 page N° 11, corporate purpose was
modified: to the purchase and sale of all kind of merchandises, distribution and
export of them, manufacturing of furniture, purchase, sale, distribution, import
& export of them, investments of real estates, furniture & fixtures, the
development and financing of related companies (direct or indirect),
administration and management of department stores, advisory and operation of
above mentioned purposes, and in general any activity carried in order to
fullfil the objectives herein mentioned.

Public Deed dated 04/10/2005, notary Emilio Pomar Carrasco, Santiago, published
in the Official Gazette dated 11/10/2005 page N° 9, corporate name was modified:
from ALMACENES PARIS COMERCIAL S.A., to PARIS S.A. The trade name PARIS can be
used for advertising purposes.

On Nov 4, 2005, it cancelled the registration in the Registry of Securities
and became a PRIVATE STOCK COMPANY.

Public Deed dated 13/12/2006, notary Emilio Pomar Carrasco, Santiago, published
in the Official Gazette dated 09/01/2007 page N° 15, capital was increased: from
$11.360.175.608 (paid  capital )  divided into 250.000.000 no par value shares
to $31.438.931.335 divided into 350.000.000 no par value shares.

Public Deed dated 02/01/2008, notary Gustavo Montero Martí, Santiago, published
in the Official Gazette dated 23/01/2008 page N° 16, capital was increased: to
$31.739.974.880.-divided into 600.000.000 no par value shares.

Public Deed dated 30/06/2009, notary Gustavo Montero Marti, Suplente Not. José
Musalem Saffie, Santiago, published in the Official Gazette dated 11/07/2009
page N° 30, statutes were modified: it was agreed to divide subject into two
companies, one will be the legal continuer keeping business name PARIS S.A.
(subject) and two new companies incorporated under the business names  "Paris
Santiago Centro S.A." and "Paris Inmobiliaria SCT S.A.".

Consequently, capital was reduced from $ 62.860.169.125 (duly revalued) to
$55.945.550.521.-  divided into 600.00.000 registered, no par value and
one-series shares. The resulting difference of $6.9154.618.604 is for the
capital of the newly constituted companies: $628.601.691 for  "Paris Santiago
Centro S.A." and $6.286.016.913 for "Paris Inmobiliaria SCT S.A."

Public Deed dated 31/08/2009, notary Gustavo Montero Marti, Santiago, published
in the Official Gazette dated 04/09/2009 page N° 80, statutes were modified:
Cencosud Supermercados S.A. merged and was taken over by Paris S.A. (Cencosud
Retail S.A.) effective Sep 1st, 2009. The latest will be the continuer of
activities and operations but will not be liquidated. New business name is
Cencosud Retail S.A.  Trade style PARIS S.A. or CER S.A.

Due to merger, capital was increased to $338.195.028.981 divided into
4.771.059.158 registered and no par value shares. Corporate purpose was
extended.

Public Deed dated 01/10/2010, notary José Musalem Saffie, Santiago, published in
the Official Gazette dated 16/10/2010 page N° 4, corporate purpose was modified:
including exploitation of business premises, supermarkets, distributors,
department stores, and others alike by means of wholesale and retail; direct and
indirect purchase, sale, import, export, distribution of any kind of goods,
merchandise or services; it will also able to create, form, or participate in
civil or business partnerships; exploitation, management and operation of
drugstores, and pharmaceutical stores.

Public Deed dated 30/06/2011, notary Gustavo Montero Marti, Santiago, published
in the Official Gazette dated 08/07/2011, capital was reduced: as per takeover
merger of the companies Cencosud Retail S.A. and Cencosud Supermercados S.A.,
published in the official gazette dated Sep. 4, 2009.  The shareholders of
Cencosud Supermercados S.A.  made use of its right to retire 33.708 shares,
which were acquired and duely paid by Cencosud Retail S.A. Consequently, capital
was reduced to $332.165.726.549 divided into  4.771.025.450 no par value shares
of one series.

Public Deed dated 11/01/2012, notary Suplente Zoran Ostoic Marroquin de
Francisco J. Leiva C., Santiago, published in the Official Gazette dated
14/01/2012, statutes were modified: It was agreed to carry out the take over
merger of "Retail S.A." by "Cencosud Retail S.A." (subject), effective as from
Jan. 10, 2012. The latter took over the former, acquiring all its assets,
permissions, authorizations and liabilities, becoming its successor for all
rights and duties. Besides, subject will acquire all shareholders and networth
of Retail S.A., which  will be consequently dissolved. Subject is the successor
and legal continuer of Retail S.A. for all purporses, taking into consideration
subject's audited financial statements ended Dec. 31, 2011 and Dec. 31, 2010.

As a result, 

capital was increased: from $332.165.726.549 to $ 414.501.698.219 divided
into 4.857.118.775 ordinary, registered and no par value shares of one series.
Its corporate purpose will be the exploitation of self-service stores,
supermarkets, distributors, department stores and other alike with the wholesale
and retail formats. Direct purchase, sale, import, export, elaboration,
production, trade and distribution operations, or indirectly through other
companies, of any kind of goods, merchandises or services, by its self or third
parties' account. The administration of department stores or store premises,
advisory and other services.

***Due to takeover merger of Cencosud Supermercados S.A. the whole chain of
supermarkets JUMBO and SANTA ISABEL (150 supermarkets app.) was transferred to
Cencosud Retail S.A. (subject) effective Sep 1st, 2009.


PUBLICATIONS

Information regarding subject is supplied as follows

Economía y Negocios El Mercurio Cuerpo B Pag 07 of 19/12/2011 Cencosud opens new
store in Argentina

Cencosud will add a new store to its listing of 22 Jumbo supermarkets in
Argentina. This new hypermarket is located in Carrodilla, Luján de Cuyo,
Mendoza. With this new opening Jumbo sum up its store number 264 including its
trademarks Jumbo, Disco and Vea. The new supermarket has an area of 4,138 m2 and
involved an investment of US$10,208,816.- allowing to give employment to 225
people.

This store offers more than 40,000 grocery products such as fresh and frozen
food, baker's, meat, fish, delicatessen, warehousing, women, men and children
clothing, textile products, stationery, sports products, and others. Products
include national brands and merchandises as well as imported and
self-elaboration products. -


INFORMATION SOURCES


On 17/10/2012 Miss. Anita Erazo, Assistant Corporate,  confirmed the data shown
in this report.

IMPORTANT NOTE TO CONSOLIDATED BALANCE SHEETS

When entering consolidated balance sheets into the evaluation system,

they are not taken into account for assessment purposes as they do not
represent  the actual

situation of the subject company, therefore, they are not considered for
credit recommendation purposes.

-Other outside information sources.

Exchange rate

-As at 18/10/2012 $472,19 Per US$
-As at 31/12/2011 $521,46 Per US$
-As at 31/12/2010 $468,01 Per US$
-As at 31/12/2009 $507,10 Per US$

INTERPRETATION OF RISK LEVEL AND CREDIT RECOMMENDATION

RISK LEVEL

Credit risk assessment is ordered as follows: 1 Minimum Risk, 2 Low Risk, 3
Middle Risk, 4 Middle High Risk, 5 Significant Risk, 6 High Risk.


CREDIT RECOMMENDATION


Credit recommendation amounts are assigned according to criteria usually used in
the commercial credit evaluation.

The amounts are based on the risk percentages'assignment to the following
indicators:  Trade references, number of employees, legal structure, protested
bills, labor & welfare infringements, unpaid bills, operations, insurances, net
profit, net worth, working capital and liquidity variations.



 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.20

UK Pound

1

Rs.87.79

Euro

1

Rs.70.43

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

 

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.