MIRA INFORM REPORT

 

 

Report Date :

15.09.2012

 

IDENTIFICATION DETAILS

 

Name :

MOELLHAUSEN S.P.A.

 

 

Registered Office :

Via Carlo Freguglia, 2 20100 – Milano (MI) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.05.2011

 

 

Date of Incorporation :

23.010.1967

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of toiletries: perfumes, cosmetics, soaps and similars

 

 

No. of Employees :

50

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

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

 

ECGC Country Risk Classification List – March 31st, 2012

 

Country Name

Previous Rating

(31.12.2011)

Current Rating

(31.03.2012)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

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

 

Moellhausen S.p.A.

 

Via

Carlo Freguglia,

2

 

20100

- Milano

(MI)

-IT-

 

 

Summary

 

Fiscal Code

:

03149330155

Legal Form

:

Joint stock company

start of Activities

:

01/12/1994

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 36 to 50

 

 

Highlights

 

The company under review is mainly engaged in the manufacture of essential

 

oils and natural flavorings, aroma chemicals, concentrated fruit juices

 

and pulps, and organic ingredients.

 

 

Activity

 

Manufacture of toiletries: perfumes, cosmetics, soaps and similars

Manufacture of essential oils

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 03149330155

 

Foreign Trade Reg. no. : MI221065 since 13/02/1995

 

Chamber of Commerce no. : 1456445 of

 

Chamber of Commerce no. : 1456445 of since 01/12/1994

 

Chamber of Commerce no. : 216066 of since 18/04/1990 until 14/09/1995

 

Firms' Register : MI146-348719 of since 19/02/1996

 

V.A.T. Code : 11300860159

 

Foundation date

: 23/10/1967

Establishment date

: 23/10/1967

Start of Activities

: 01/12/1994

Legal duration

: 31/12/2030

Nominal Capital

: 3.450.000

 

Subscribed Capital

: 3.450.000

 

Paid up Capital

: 3.450.000

 

 

 

Members

 

 

Moellhausen

Anthony

 

 

 

Born in Milano

(MI)

on 11/01/1964

- Fiscal Code : MLLNHN64A11F205Q

 

 

 

Residence:

 

Villa

, 207F

- 20057

Vedano Al Lambro

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/09/2009

 

 

Board Chairman

28/09/2009

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Moellhausen

Micaela

 

 

 

Born in Roma

(RM)

on 07/06/1948

- Fiscal Code : MLLMCL48H47H501G

 

 

 

Residence:

 

Luigi Pirandello

, 8

- 20144

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/09/2009

 

 

 

 

No Protests registered

 

 

Ghigliotti Progida

Alessandra

 

 

 

Born in Milano

(MI)

on 22/04/1962

- Fiscal Code : GHGLSN62D62F205B

 

 

 

Residence:

 

Bianca Di Savoia

, 4

- 20122

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/09/2009

 

 

 

 

No Protests registered

 

 

Caporal

Nicole

 

 

 

Born in Roma

(RM)

on 25/11/1963

- Fiscal Code : CPRNCL63S65H501W

 

 

 

Residence:

 

Biancamano Umberto

, 14

- 20052

Monza

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Person in charge

26/04/2001

 

 

 

 

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

Moellhausen Anthony

Vedano Al Lambro - IT -

MLLNHN64A11F205Q

1.149.885 .Eur

33,33

Moellhausen Micaela

Milano - IT -

MLLMCL48H47H501G

1.149.885 .Eur

33,33

Ghigliotti Progida Alessandra

Milano - IT -

GHGLSN62D62F205B

183.195 .Eur

5,31

Moellhausen Stephanie

 

MLLSPH88C69F205N

183.195 .Eur

5,31

Moellhausen Sylvie

 

MLLSLV91B53F205D

183.540 .Eur

5,32

 

 

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

A.v.m. Essential Oils Aromatics Srl

Milano - IT -

02188710962

10.329 .Eur

100,00

 

 

Active



Firm's location and structure

 

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

 

-

Registered office

since 22/12/1989

 

 

 

 

 

 

Carlo Freguglia

, 2

- 20100

- Milano

(MI)

- IT -

 

 

 

 

PHONE

: 0255016691

 

-

Branch

(Administrative office)

since 12/09/2005

 

 

 

 

 

 

Torri Bianche

, 2-9

- 20059

- Vimercate

(MB)

- IT -

 

 

 

 

PHONE

: 039685621

 

-

Branch

(Warehouse)

since 14/10/2005

 

 

 

 

 

 

Provinciale Delle Industrie

, 95

- 20040

- Cambiago

(MI)

- IT -

 

 

 

 

Employees

: 49

 

Fittings and Equipment for a value of 170.000

Eur

 

Stocks for a value of 12.930.000

Eur

 

Vehicles for a value of 41.000

Eur

 

The firm has a direct commercial organization

Sales are mainly addressed to Northern Italy

 

The firm operates abroad as importer / exporter..

To purchase foreign products the firm uses the following channels :

- trading companies

Export represents up to 20% of the global turnover.

Products abroad are placed by :

- trading companies

 

- direct orders from foreign companies

 

Import comes generally from the following nations:

- Great Britain

 

- France

 

- Germany

 

- Italy

 

Export is mainly towards:

- Italy

 

- France

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited liability company

Joint stock company

14/09/1994

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Moellhausen Trading S.r.l.

Moellhausen S.p.A.

14/09/1994

 

EX-MEMBERS / EX-POSITIONS:

 

 

Moellhausen

Anthony

 

 

 

Born in Milano

(MI)

on 11/01/1964

- Fiscal Code : MLLNHN64A11F205Q

 

 

 

Residence:

 

Villa

, 207F

- 20057

Vedano Al Lambro

(MB)

- IT -

 

Ex-Postions

Managing Director

Managing Director

 

 

Moellhausen

Luca Andrea

 

 

 

Born in Milano

(MI)

on 17/03/1958

- Fiscal Code : MLLLND58C17F205E

 

 

 

Residence:

 

Bianca Di Savoia

, 4

- 20122

Milano

(MI)

- IT -

 

Ex-Postions

Board Chairman

Director

Sole Director

Chairman



Protests

 

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

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

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

 

Financial and Economical Analysis

 

Subject is active since 1994

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

Under an economic point of view, profits were registered during the last years with a r.o.e. of 10,96% in 2011 with an increase in 2011 (+13,04%).

The operating result was positive in the last financial year (5,18%) and in line with the sector's average.

The amount of the operating result is equal to Eur. 1.202.598 with a 48,25% growth.

A gross operating margine for a value of Eur. 1.992.430 was reached. showing a 52,55% growth.

The financial position is not well balanced as the volume of debts is fairly remarkable if compared to shareholder's equity, in fact total debts are 5,32 with an upward trend.

The equity capital is equal to Eur. 3.388.271 , unchanged if compared to 2010.

During the last financial year total debts volume reached Eur. 18.767.595 (Eur. 500.000 were m/l term ones) with a growth equal to 31,38%.

Bank borrowings' volume is slightly high but it modestly dips into suppliers credit, 50,35 gg. is the payments' average time lined up with the sector.

Payments are supported by good current assets.

Due from customers average term is high and equal to 103,54 days. within the average values of the sector.

Eur. 1.161.097 is the value of cash flow during the year 2011

Labour cost amounts to Eur. 2.955.554, with a 10,39% incidence on production costs. , with a 10,06% incidence on turnover.

Financial charges have a high incidence (-2,08%) on turnover figures.



Financial Data

 

 

 

Complete balance-sheet for the year

31/05/2011

(in Eur

x 1)

 

Item Type

Value

Sales

29.368.151

Profit (Loss) for the period

371.265

 

 

 

Complete balance-sheet for the year

31/05/2010

(in Eur

x 1)

 

Item Type

Value

Sales

25.979.613

Profit (Loss) for the period

108.728

 

 

 

Complete balance-sheet for the year

31/05/2009

(in Eur

x 1)

 

Item Type

Value

Sales

29.570.800

Profit (Loss) for the period

66.862

 

 

 

Complete balance-sheet for the year

31/05/2008

(in Eur

x 1)

 

Item Type

Value

Sales

24.633.353

Profit (Loss) for the period

513.937

 

 

 

Complete balance-sheet for the year

31/05/2007

(in Eur

x 1)

 

Item Type

Value

Sales

21.211.119

Profit (Loss) for the period

-389.947



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 31/05/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/05/2010 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/05/2009 - 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.

1.300

1.289

2.662

. . Industrial patent rights

549.320

672.115

596.782

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

504.492

676.305

475.876

. Total Intangible Fixed Assets

1.055.112

1.349.709

1.075.320

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

 

 

 

. . Plant and machinery

131.442

127.494

144.040

. . Industrial and commercial equipment

36.047

21.305

14.634

. . Other assets

143.955

122.966

57.147

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

311.444

271.765

215.821

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

26

26

26

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

26

26

26

. . Financial receivables

1.826

121.191

120.997

. . . . Within 12 months

 

 

120.997

. . . . Beyond 12 months

1.826

121.191

 

. . . 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

1.826

121.191

120.997

. . . . Within 12 months

 

 

120.997

. . . . Beyond 12 months

1.826

121.191

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

1.852

121.217

121.023

Total fixed assets

1.368.408

1.742.691

1.412.164

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

 

 

 

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

12.927.377

8.223.456

8.707.447

. . Advance payments

 

 

 

. Total Inventories

12.927.377

8.223.456

8.707.447

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

8.464.921

7.999.695

8.872.185

. . Beyond 12 months

 

 

 

. . Trade receivables

8.446.758

7.845.505

8.603.288

. . . . Within 12 months

8.446.758

7.845.505

8.603.288

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

7.786

150.235

266.048

. . . . Within 12 months

7.786

150.235

266.048

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

10.377

3.955

2.849

. . . . Within 12 months

10.377

3.955

2.849

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

8.464.921

7.999.695

8.872.185

. 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

232.788

24.068

333.940

. . Checks

 

 

 

. . Banknotes and coins

2.849

3.208

3.636

. Total Liquid funds

235.637

27.276

337.576

Total current assets

21.627.935

16.250.427

17.917.208

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

212.127

229.377

220.811

Total adjustments accounts

212.127

229.377

220.811

TOTAL ASSETS

23.208.470

18.222.495

19.550.183

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

1.650.000

1.650.000

1.650.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

528.000

528.000

528.000

. Legal reserve

120.000

105.000

100.000

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

3

3

-2

. Accumulated Profits (Losses)

719.003

625.275

563.413

. Profit( loss) of the year

371.265

108.728

66.862

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

3.388.271

3.017.006

2.908.273

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

 

 

 

. . Other funds

86.618

120.000

 

Total Reserves for Risks and Charges

86.618

120.000

 

Employee termination indemnities

669.110

537.914

434.727

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

18.267.595

13.534.341

15.006.091

. . . . Beyond 12 months

500.000

750.000

1.000.000

. . 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

14.293.578

11.352.424

11.364.228

. . . . Within 12 months

13.793.578

10.602.424

10.364.228

. . . . Beyond 12 months

500.000

750.000

1.000.000

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

4.096.181

2.598.235

4.384.176

. . . . Within 12 months

4.096.181

2.598.235

4.384.176

. . . . 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

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

167.095

150.364

47.051

. . . . Within 12 months

167.095

150.364

47.051

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

68.411

54.261

48.294

. . . . Within 12 months

68.411

54.261

48.294

. . . . Beyond 12 months

 

 

 

. . Other payables

142.330

129.057

162.342

. . . . Within 12 months

142.330

129.057

162.342

. . . . Beyond 12 months

 

 

 

Total accounts payable

18.767.595

14.284.341

16.006.091

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

296.876

263.234

201.092

Total adjustment accounts

296.876

263.234

201.092

TOTAL LIABILITIES

23.208.470

18.222.495

19.550.183

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

29.368.151

25.979.613

29.570.800

. Changes in work in progress

 

 

 

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

276.289

207.938

274.757

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

276.289

207.938

274.757

Total value of production

29.644.440

26.187.551

29.845.557

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

23.846.514

16.489.861

22.173.409

. Services received

4.690.348

4.587.578

5.220.109

. Leases and rentals

753.377

727.606

575.618

. Payroll and related costs

2.955.554

2.539.394

2.159.761

. . Wages and salaries

2.265.078

1.928.270

1.583.746

. . Social security contributions

544.794

482.861

471.244

. . Employee termination indemnities

145.682

128.263

104.771

. . Pension and similar

 

 

 

. . Other costs

 

 

 

. Amortization and depreciation

789.832

374.859

265.259

. . Amortization of intangible fixed assets

584.365

266.636

160.072

. . Amortization of tangible fixed assets

76.848

68.223

65.187

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

128.619

40.000

40.000

. Changes in raw materials

-4.703.921

483.991

-1.558.843

. Provisions to risk reserves

 

 

 

. Other provisions

 

120.000

 

. Other operating costs

110.138

53.112

50.502

Total production costs

28.441.842

25.376.401

28.885.815

Diff. between value and cost of product.

1.202.598

811.150

959.742

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

3.727

12.465

9.154

. . 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

3.727

12.465

9.154

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

-615.474

-617.352

-799.563

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

 

Total financial income and expense

-611.747

-604.887

-790.409

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

101.542

57.324

137.970

. . Gains on disposals

 

 

 

. . Other extraordinary income

101.542

57.324

137.970

. Extraordinary expense

-1.128

-14.859

-64.637

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-1.128

-14.859

-64.637

Total extraordinary income and expense

100.414

42.465

73.333

Results before income taxes

691.265

248.728

242.666

. Taxes on current income

320.000

140.000

175.804

. . current taxes

320.000

140.000

 

. . differed taxes(anticip.)

 

 

 

. Net income for the period

371.265

108.728

66.862

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

371.265

108.728

66.862

 

RATIOS

Value Type

as at 31/05/2011

as at 31/05/2010

as at 31/05/2009

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,06

0,10

0,07

0,24

Elasticity Ratio

Units

0,93

0,89

0,92

0,73

Availability of stock

Units

0,56

0,45

0,45

0,18

Total Liquidity Ratio

Units

0,37

0,44

0,47

0,50

Quick Ratio

Units

0,01

0,00

0,02

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

5,32

4,48

5,04

1,95

Self Financing Ratio

Units

0,15

0,17

0,15

0,26

Capital protection Ratio

Units

0,40

0,42

0,41

0,67

Liabilities consolidation quotient

Units

0,06

0,10

0,10

0,17

Financing

Units

5,54

4,73

5,50

2,49

Permanent Indebtedness Ratio

Units

0,20

0,24

0,22

0,41

M/L term Debts Ratio

Units

0,05

0,07

0,07

0,09

Net Financial Indebtedness Ratio

Units

4,15

3,75

3,79

0,66

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

3,33

2,47

3,08

1,44

Current ratio

Units

1,18

1,20

1,19

1,21

Acid Test Ratio-Liquidity Ratio

Units

0,48

0,59

0,61

0,90

Structure's primary quotient

Units

2,48

1,73

2,06

0,95

Treasury's primary quotient

Units

0,01

0,00

0,02

0,06

Rate of indebtedness ( Leverage )

%

684,96

603,99

672,23

377,91

Current Capital ( net )

Value

3.360.340

2.716.086

2.911.117

409.215

RETURN

 

 

 

 

 

Return on Sales

%

3,95

1,86

1,12

4,14

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

%

10,96

3,60

2,30

3,93

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

%

20,40

8,24

8,34

13,87

Return on Investment ( R.O.I. )

%

5,18

4,45

4,91

4,03

Return/ Sales

%

4,09

3,12

3,25

4,09

Extra Management revenues/charges incid.

%

30,87

13,40

6,97

31,19

Cash Flow

Value

1.161.097

483.587

332.121

164.045

Operating Profit

Value

1.202.598

811.150

959.742

170.300

Gross Operating Margin

Value

1.992.430

1.306.009

1.225.001

298.981

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

103,54

108,72

104,74

118,71

Debts to suppliers average term

Days

50,35

42,90

56,43

121,82

Average stock waiting period

Days

158,47

113,95

106,01

57,70

Rate of capital employed return ( Turnover )

Units

1,27

1,43

1,51

1,11

Rate of stock return

Units

2,27

3,16

3,40

6,23

Labour cost incidence

%

10,06

9,77

7,30

13,12

Net financial revenues/ charges incidence

%

-2,08

-2,33

-2,67

-1,46

Labour cost on purchasing expenses

%

10,39

10,01

7,48

14,24

Short-term financing charges

%

3,28

4,32

5,00

2,91

Capital on hand

%

79,03

70,14

66,11

89,74

Sales pro employee

Value

554.116

541.241

687.693

251.771

Labour cost pro employee

Value

55.765

52.904

50.227

33.858

 

 

SOURCES

 

Our Company collects data from public registers, lists, archives or contained in Acts and/or documents (held by the National Chamber of Commerce or Immovables Territorial Agency), users, reporters or however generally accessible (for example, from categorical lists, statistical institutes, press reports and from public inspection internet sites).

 

The present report is supplied for Your exclusive use and is bond to the general conditions of the contract. Personal Data collection and treatment, reported, are conform to our company's activities and to Your mandate conferred to us by Your request, for the purposes in relation to Marketing Management, Sales and Monetary Administration. It does not contain, nor could contain, information cancelled by a justified opposition right.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.72

UK Pound

1

Rs.88.60

Euro

1

Rs.71.34

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

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.