MIRA INFORM REPORT

 

 

Report Date :

26.10.2012

 

IDENTIFICATION DETAILS

 

Name :

PERLEN CONVERTING AG

 

 

Registered Office :

Perlenring 3, 6035 Perlen/LU

 

 

Country :

Switzerland

 

 

Financials (as on) :

31.12.2011

 

 

Year of Establishment :

1949

 

 

Com. Reg. No.:

100.3.015.968-8 / 319690

 

 

Legal Form :

Company limited by shares

 

 

Line of Business :

film manufacturing and film coating for the packaging industry

 

 

No. of Employees :

150-249 employees

 

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

Switzerland

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

Switzerland - ECONOMIC OVERVIEW

 

Switzerland is a peaceful, prosperous, and modern market economy with low unemployment, a highly skilled labor force, and a per capita GDP among the highest in the world. Switzerland's economy benefits from a highly developed service sector, led by financial services, and a manufacturing industry that specializes in high-technology, knowledge-based production. Its economic and political stability, transparent legal system, exceptional infrastructure, efficient capital markets, and low corporate tax rates also make Switzerland one of the world's most competitive economies. The Swiss have brought their economic practices largely into conformity with the EU's, to enhance their international competitiveness, but some trade protectionism remains, particularly for its small agricultural sector. The fate of the Swiss economy is tightly linked to that of its neighbors in the euro zone, which purchases half of all Swiss exports. The global financial crisis of 2008 and resulting economic downturn in 2009 stalled export demand and put Switzerland in a recession. The Swiss National Bank (SNB) during this period effectively implemented a zero-interest rate policy to boost the economy as well as prevent appreciation of the franc, and Switzerland's economy recovered in 2010 with 2.7% growth. The sovereign debt crises currently unfolding in neighboring euro-zone countries pose a significant risk to Switzerland's financial stability and are driving up demand for the Swiss franc by investors seeking a safehaven currency. The independent SNB has upheld its zero-interest rate policy and conducted major market interventions to prevent further appreciation of the Swiss franc, but parliamentarians have urged it to do more to weaken the currency. The franc's strength has made Swiss exports less competitive and weakened the country's growth outlook; GDP growth fell to 2.1% in 2011. Switzerland has also come under increasing pressure from individual neighboring countries, the EU, the US, and international institutions to reform its banking secrecy laws. Consequently, the government agreed to conform to OECD regulations on administrative assistance in tax matters, including tax evasion. The government has renegotiated its double taxation agreements with numerous countries, including the US, to incorporate the OECD standard, and in 2011 it reached deals with Germany and the UK to resolve outstanding issues, particularly the possibility of imposing taxes on bank deposits held by foreigners. These steps will have a lasting impact on Switzerland's long history of bank secrecy.

 

Source : CIA

 

 


Company name

 

Perlen Converting AG

 

 

Operating address

 

Perlenring 3

6035 Perlen/LU

Switzerland/CH

Telephone:                    041 4558800

Fax:                             041 4558801

Web site:                      http://www.perlenpackaging.ch

E-mail:                         info@perlenpackaging.com

VAT-No.:                      CHE106171907

 

 

Profile

 

Established:                  1949

Line of Business:           Plastics

Industry Division:           Manufacturing

Industry-code (NACE):     2221     Manufacture of plastic plates, sheets, tubes and profiles

                                      2222     Manufacture of plastic packing goods

Import/Export:               Export

Export sales:                96.0%

Quality certification:       ISO 9001:2000 (since 2006)

                                    ISO 14001:2004 (since 2006)

                                    ISO 15378:2006 (since 2007)

Banks:                         unknown

 

 

Operational Figures

 

Coverage:                     Company

Employees:                  150-249

Sales:                          CHF 100-200 Mio

 

 

 

Activity

 

The company is active in film manufacturing and film coating for the packaging industry. The processes and products are geared to the needs of the pharmaceutical industry.

 

Products: Mono-Films, Barrier-Films, Anti-Counterfeit Films, Suppository Films, Liquid Films, Ampoules/Syringe Films, Anti-microbial Coatings.

 

 

Real Estate

 

Real Estate:                    The company does not appear to own any property.

 

 

Company Register

 

Company No:                100.3.015.968-8 / 319690

Legal form:                    Company limited by shares

Registration:                 17.06.1993

Legal status:                 active

Responsible Register:    Handelsregister des Kantons Luzern

History:                        Date of Incorporation Statutes: 15.06.1993

 

Entry            Deleted   Name

active                           Perlen Converting AG

 

Entry            Deleted   Legal domicile

active                           Root, Switzerland

 

Entry            Deleted   Address

active                           6035 Perlen/LU, Switzerland/CH

 

Entry            Deleted   Capital

active                           Share Capital CHF 4'000'000, paidup CHF 4'000'000

 

Entry            Deleted   Capital Structure

active                           40'000 Registered shares of CHF 100.--

 

Entry            Deleted   Activity (original Language)

active                           Herstellung, Verarbeitung und Vertrieb von sowie Handel mit Kunststoffkomplexen und -filmen und verwandten Produkten; Erwerb, Verwaltung und Veräusserung von Grundeigentum, Wertschriften, Beteiligungen sowie Immaterialgüterrechten.

 

Entry            Deleted   Remarks (original Language)

active                           Publishing authority: SHAB.

active                           Shares: Die Namenaktien sind vinkuliert.

active                           Contribution in kind/Asset takeover: Gemäss Sacheinlagevertrag vom 15.06.1993, Abspaltungsbilanz per 31.12.1992 und detaillierten Listen vom 09.06.1993 übernahm die Gesellschaft von der Perlen Holding AG, in Perlen, Gemeinde Root, den Geschäftsbereich "Converting" (Veredelung von Kunststoff-Folien mittels Beschichtung, Kaschierung, Silikonisierung) mit Aktiven (inkl. Grundstücke Nrn. 597 und 614, beide GB Root) von CHF 9'329'136.77 und Passiven von CHF 5'329'136.77 zum Preis von CHF 4'000'000.--. Als Gegenleistung erhielten die Sacheinlegerin 39'997 Namenaktien zu CHF 100.-- sowie Dr. Franz J. Albrecht, von Sursee und Knutwil, in Winterthur, Dr. Urs Bänninger, von Zürich, in Wollerau, und Hans Küher, von Leibstadt, in Buchrain, je 1 Namenaktie zu CHF 100.--. 

active                           Reports: Mitteilungen erfolgen durch Brief.

 

 

Official Administration

 

Title                                           Name

President                                    Peter Schaub, Origin: Zürich, Ormalingen, Switzerland, Residential address: Uster/ZH, Switzerland, joint signature of two, Registered since: 01.09.2010

Vice-President                            Dr. Peter Schildknecht, Origin: Teufen AR, Switzerland, Residential address: Meggen/LU, Switzerland, joint signature of two, Registered since: 14.08.2009

Executive Director                       Wolfgang Grimm, Origin: Germany, Residential address: Meggen, Switzerland, joint signature of two

 

 

Management

 

Title                                           Name

Chairman of the management       Wolfgang Grimm, Origin: Germany, Residential address: Meggen, Switzerland, joint signature of two

Member of the management         Johannes Giessler, Origin: Germany, Residential address: Simonswald, Germany, joint signature of two, Registered since: 08.01.2010

Member of the management         Philipp Morgenthaler, Origin: Wyssachen, Switzerland, Residential address: Dietlikon/ZH, Switzerland, joint signature of two, Registered since: 06.10.2009

 

 

External Positions

 

Title                                           Name

Auditor                                       Stephan Revisions AG, Residential address: Muttenz, Switzerland, Registered since: 17.12.2008

 

 

Executive board

 

Title                                           Name

Chief Executive Officer                 Wolfgang Grimm

 

 

Financial Data Perlen Converting

 

Consolidation:               consolidated (Segment)

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2011        31.12.2010        31.12.2009        31.12.2008        31.12.2007

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. CHF             th. CHF            th. CHF             th. CHF            th. CHF

 

Operating revenue                                      105'730.0          101'695.0            97'896.0          112'547.0          112'939.0

Operating result                                             3'800.0                900.0                 20.0              4'100.0             5'900.0

Capital                                                          4'000.0              4'000.0             4'000.0              4'000.0             4'000.0

Cash flow                                                                              9'000.0             7'500.0            10'500.0            11'500.0

 

Financial Data CPH Group

Consolidation:               consolidated

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2011        31.12.2010        31.12.2009        31.12.2008        31.12.2007

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. CHF             th. CHF            th. CHF             th. CHF            th. CHF

Statement norm:                                         ARR                 ARR                 ARR                 ARR                 ARR

 

Balance Sheet

Intangible fixed assets                                    2'948.0              3'754.0             5'615.0              6'224.0                792.0

Land and buildings                                     228'366.0          603'948.0          409'055.0          169'011.0          179'112.0

Other tangible fixed assets                          540'804.0          249'927.0          300'425.0          337'109.0          346'665.0

Tangible fixed assets                                  769'170.0          853'875.0          709'480.0          506'120.0          525'777.0

Financial fixed assets                                   25'504.0            25'357.0            25'564.0            24'915.0            24'400.0

other fixed assets                                            916.0                916.0             2'602.0              3'504.0             2'481.0

Fixed assets                                              798'538.0          883'902.0          743'261.0          540'763.0          553'450.0

Stocks                                                        57'338.0            63'669.0            60'355.0            83'635.0            91'018.0

Trade accounts receivable                             75'623.0            60'932.0            67'164.0            90'809.0          106'842.0

Liquid assets                                               31'486.0            54'277.0            66'811.0            88'118.0            58'548.0

Securities                                                    11'135.0            19'283.0            34'631.0          105'256.0          123'941.0

other trade accounts                                    14'149.0            19'800.0            17'029.0            18'799.0            14'114.0

Accruals                                                       3'865.0              4'612.0             5'370.0              7'416.0             3'369.0

Other current assets                                    60'635.0            97'972.0          123'841.0          219'589.0          199'972.0

Current assets                                           193'596.0          222'573.0          251'360.0          394'033.0          397'832.0

Total assets                                               992'134.0        1'106'475.0          994'621.0          934'796.0          951'282.0

 

Capital                                                        30'000.0            30'000.0            30'000.0            30'000.0            30'000.0

Other shareholders funds                            676'308.0          680'186.0          721'540.0          702'757.0          695'013.0

Total shareholders equity                            706'308.0          710'186.0          751'540.0          732'757.0          725'013.0

Minority interests                                                 0.0                   0.0                   0.0                   0.0                270.0

long term debt (financial debts)                    169'266.0          225'925.0          115'977.0            70'287.0            62'919.0

Provisions                                                   32'026.0            40'572.0            54'045.0            56'192.0            58'476.0

Other non current liabilities                               627.0                411.0             1'239.0              1'822.0             2'237.0

Non current liabilities                                  201'919.0          266'908.0          171'261.0          128'301.0          123'632.0

short term debt (financial debts)                    11'314.0            12'686.0            14'328.0            11'365.0            31'696.0

Trade accounts payable                                40'017.0            93'584.0            29'241.0            33'293.0            40'121.0

Provisions                                                   12'922.0            10'867.0            12'709.0            12'368.0            14'123.0

Accruals                                                     12'731.0              8'765.0            11'094.0            11'595.0             9'964.0

other accounts payable                                  6'923.0              3'479.0             4'448.0              5'117.0             6'463.0

other current liabilities                                  32'576.0            23'111.0            28'251.0            29'080.0            30'550.0

Current liabilities                                          83'907.0          129'381.0            71'820.0            73'738.0          102'367.0

Shareh. equity, min. interests + liabilities     992'134.0        1'106'475.0          994'621.0          934'796.0          951'282.0

 

Profit and loss account

Sales                                                                                                       509'863.0          607'440.0          630'011.0

Reduction of proceeds                                                                                 28'189.0            37'082.0            36'488.0

Net sales                                                   520'932.0          417'396.0          481'674.0          570'358.0          593'523.0

Other operating revenue                                  7'836.0            19'174.0             8'524.0              9'827.0            13'338.0

Operating revenue                                      528'768.0          436'570.0          490'198.0          580'185.0          606'861.0

Cost of goods sold                                     346'280.0          278'535.0          278'405.0          334'077.0          347'439.0

Gross profit                                                182'488.0          158'035.0          211'793.0          246'108.0          259'422.0

Other operating expenses                           202'465.0          188'695.0          203'278.0          213'957.0          208'967.0

Operating result                                          -19'977.0           -30'660.0             8'515.0            32'151.0            50'455.0

Interest revenues                                              112.0                186.0                655.0              1'146.0             1'156.0

other financial revenues                                    791.0                654.0             5'596.0              3'285.0             2'559.0

Financial income                                              903.0                840.0             6'251.0              4'431.0             3'715.0

Interest expenses                                        11'212.0              5'038.0             3'036.0              3'054.0             3'174.0

other financial expenses                                 1'832.0              5'184.0             1'317.0            13'998.0             2'963.0

Financial expenses                                      13'044.0            10'222.0             4'353.0            17'052.0             6'137.0

Financial result                                           -12'141.0             -9'382.0             1'898.0           -12'621.0            -2'422.0

Result before extraordinary items                 -32'118.0           -40'042.0            10'413.0            19'530.0            48'033.0

Extraordinary income                                   30'445.0            17'134.0            38'988.0            20'812.0             6'548.0

Extraordinary expenses                                18'765.0              3'815.0            12'507.0              2'832.0             2'345.0

Extraordinary Result                                     11'680.0            13'319.0            26'481.0            17'980.0             4'203.0

Result before taxes                                     -20'438.0           -26'723.0            36'894.0            37'510.0            52'236.0

Taxes                                                          -2'447.0             -6'713.0             7'427.0              6'914.0             9'251.0

Result before minority interests                    -17'991.0           -20'010.0            29'467.0            30'596.0            42'985.0

minority interests                                                 0.0                   0.0                   0.0                   0.0               -394.0

Result for the financial year                          -17'991.0           -20'010.0            29'467.0            30'596.0            43'379.0

 

Cash flow

Depreciation                                                66'792.0            59'518.0            62'003.0            58'831.0            58'580.0

Cash flow                                                    48'801.0            39'508.0            91'470.0            89'427.0          101'565.0

Cash flow from operating activities                -13'808.0            79'445.0          182'086.0            82'331.0            68'881.0

Investments in tangible fixed assets               24'405.0          220'871.0          266'238.0            55'275.0            54'289.0

Cash flow from investing activities                  47'381.0         -196'147.0         -238'591.0           -53'471.0           -96'700.0

Cash flow from financing activities                 -56'284.0          105'306.0            35'157.0             -2'706.0            16'310.0

Others                                                             -80.0             -1'138.0                 41.0              3'416.0             1'330.0

Change in liquidity                                       -22'791.0           -12'534.0           -21'307.0            29'570.0           -10'179.0

Liquidity at beginning of the year                   54'277.0            66'811.0            88'118.0            58'548.0            68'727.0

Liquidity at end ot the year                            31'486.0            54'277.0            66'811.0            88'118.0            58'548.0

 

Notes

Material costs                                            268'975.0          215'432.0          204'654.0          271'246.0          294'549.0

Cost of employees                                       93'165.0            89'320.0            95'671.0          103'331.0          101'211.0

Added value                                               150'731.0          127'153.0          197'604.0          202'726.0          215'201.0

Working Capital                                           92'944.0            31'017.0            98'278.0          141'151.0          157'739.0

Sales per Employee                                         610.7                443.6                497.6                570.9                595.3

Market capitalisation                                  303'000.0          510'000.0          525'000.0          464'700.0          990'000.0

Gross cost land and buildings                     383'583.0          764'342.0          562'080.0          317'828.0          329'549.0

Gross cost other tangible fixed assets       1'092'155.0          779'288.0          906'015.0          898'722.0          877'414.0

Gross cost total                                       1'475'738.0        1'543'630.0        1'468'095.0        1'216'550.0        1'206'963.0

Insurance value land and buildings               424'929.0          490'002.0          394'507.0          392'584.0          389'974.0

Insurance value other tang. fixed assets     1'331'707.0        1'345'688.0        1'120'232.0        1'094'009.0        1'052'415.0

Insurance value total                                 1'756'636.0        1'835'690.0        1'514'739.0        1'486'593.0        1'442'389.0

 

Employees  at year end                                      853                   941                  968                   999                  997

Employees inland                                               631                   616                  650                   700                  700

Employees abroad                                              222                   325                  318                   299                  297

 

 

Ultimate Parent Company

 

Name:                          CPH Chemie + Papier Holding AG

City/Country:                 Perlen/LU, Switzerland/CH

 

 

Owner/-s

 

No. of Owner/-s:            1

Owner:                         The company is domestic owned.

 

Class:                          100%

Name:                          CPH Chemie + Papier Holding AG

City/Country:                 Perlen/LU, Switzerland/CH

Interest:                        100.00% voting right, 100.00% capital interest

 

 

Sisters

 

Name:                          CPH Chemie + Papier Holding GmbH

City/Country:                 Lahr, Germany/DE

 

Name:                          CU Agro AG

City/Country:                 Uetikon am See/ZH, Switzerland/CH

 

Name:                          CU Chemie Uetikon AG

City/Country:                 Uetikon am See/ZH, Switzerland/CH

 

Name:                          CU Immobilien Lahr AG

City/Country:                 Uetikon am See/ZH, Switzerland/CH

 

Name:                          Perlen France Sarl

City/Country:                 Champigny sur Marne, France/FR

 

Name:                          Perlen Papier AG

City/Country:                 Perlen/LU, Switzerland/CH

 

Name:                          Zeochem AG

City/Country:                 Uetikon am See/ZH, Switzerland/CH

 

Name:                          Zeowest AG

City/Country:                 Uetikon am See/ZH, Switzerland/CH

 

Investments

 

Class:                          100%

Name:                          ac-Folien GmbH

City/Country:                 Müllheim, Germany/DE

Interest:                        100.00% voting right, 100.00% capital interest (since 2007)

 

Class:                          100%

Name:                          Perlen Converting Llc

City/Country:                 Whippany/New Jersey, United States of America/US

Interest:                        100.00% voting right, 100.00% capital interest (since 2005)

 

 

Legal Actions

 

Control date       Year                       No.             Amount CHF     Status

26.07.2011          2011                           0

26.07.2011          2010                           0

26.07.2011          2009                           0

26.07.2011          2008                           0

26.07.2011          2007                           0

 

An updated legal action check is only available against proof of interest. e.g. a copy of an enquiry letter, and order or invoice relating to the subject company.

 

 

Credit Information

 

Financial Situation:        The financial situation is good.

 

Payment experiences:   Financial obligations are met as appropriate.

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.53.63

UK Pound

1

Rs.86.18

Euro

1

Rs.69.75

 

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.