MIRA INFORM REPORT

 

 

Report Date :

26.09.2012

 

IDENTIFICATION DETAILS

 

Name :

WARDINON TEXTILE LTD.

 

 

 

Registered Office :

26 Harav Shalom Shabazi Street Rosh Ha'ayin     4802126           

 

 

Country :

Israel

 

 

Financials (as on) :

30.06.2012 (Parent Company)

 

 

Date of Incorporation :

14.09.2000

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Importers, marketers, wholesale distributors, and retailers of home textile and home decoration goods (beddings, towels, blankets, etc.).

 

 

No. of Employees :

283

 

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

(31.03.2011)

Current Rating

(30.06.2012)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. It depends on imports of crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and agricultural products (fruits and vegetables) are the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel's energy security outlook. The Leviathan field was one of the world's largest offshore natural gas finds this past decade. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands.

Source : CIA


Company name and address

 

WARDINON TEXTILE LTD.

(Also known as VARDINON TEXTILE LTD.)

Telephone      972 73 211 16 66; 211 16 02

Fax                972 73 211 16 65; 211 17 90

26 Harav Shalom Shabazi Street

ROSH HA'AYIN   4802126   ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

Originally incorporated as a private limited company as per file No. 51-301078-5 on the 14.09.2000.

Subject was established as part of the publicly traded company E. WARDINON LTD., assuming most of the textile activities. WARDINON Group was originally founded by the Wardinon family in 1928 and incorporated in 1963. In the second half of 2000 E. WARDINON (today WARDINON REAL ESTATE & INVESTMENT LTD.) sold to subject all its textile activities in Israel, including fixed assets, agreements with 3rd parties and liabilities (the transaction was carried out while still subject was controlled by the Wardinon family).

 

Following the publication of a prospectus to the public, in December 2009 subject’s shares were listed for trading on the Tel Aviv Stock Exchange, and subject converted into a public limited company (keeping same registration no.).

In March 2011, following a tender offer (forced purchase) for subject's shares, subject was de-listed from trade and re-converted to a private limited company.

 

On the 29.03.2012 subject's and parent company NAAMAN PORCELAIN's board approved a merger in which NAAMAN will assume all of subject's activities, assets, brands, etc. and subject will turn inactive. Subject's accountant informed us that the merger is to take place on the 01.01.2013.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 40,000,000.00, divided into -

                40,000,000 ordinary shares of NIS 1.00 each,

of which 28,566,853 shares amounting to NIS 28,566,853.00 were issued.

 

 

SHAREHOLDERS

 

Subject is fully owned by NAAMAN PORCELAIN LTD., a public limited company whose shares are traded on the Tel Aviv Stock Exchange (TASE), controlled (77%) by BEE GROUP RETAIL LTD., fully owned by ALON HOLDINGS BLUE SQUARE - ISRAEL LTD., a public limited company traded on TASE and New York Stock Exchange (symbol BSI), controlled 74 % by ALON ISRAEL OIL CO. LTD.

                                                                                                                            

 

 

ALON ISRAEL OIL CO. LTD. is controlled by:

1.    Attorney Shraga Biran & Family and David (Dudi) Weissman (chiefly via BEILSOL INVESTMENTS (1987) LTD.), some 53%,

2.    The Collective Acquisition Entities of Kibbutzim in Israel, represented by DELEK HOLDINGS (ESTABLISHED BY THE KIBBUTZ ORGANIZATIONS) LTD., some 47%.

 

In April 2007 a transaction was completed (negotiations on the deal started in mid 2006) where BEE GROUP RETAIL acquired all of the Wardinon family’s shares in subject (some 86%), in consideration of NIS 37.427 million.

Later, in September 2008, as part of reorganization in BEE GROUP RETAIL, subject’s shares (85%-86%) were sold from BEE to its subsidiary NAAMAN PORCELAIN, in consideration of NIS 36.943 million (see more below).

 

 

DIRECTORS

 

1.    Zeev Vurembrand, General Manager of ALON HOLDINGS,

2.    Shlomo Zohar, Chairman of NAAMAN PORCELAIN.

3.    Ms. Limor Ganot.

 

 

GENERAL MANAGER

 

Subject has no General Manager. We are informed that in practice, Raviv Brookmayer, the General Manager of NAAMAN PORCELAIN, serves as subject's General Manager.

 

 

BUSINESS

 

Importers, marketers, wholesale distributors, and retailers of home textile and home decoration goods (beddings, towels, blankets, etc.).

Subject purchases printed and dyed fabrics in Israel, designed by its own studio, which are processed into finished goods by subcontractors sewing factories.

Subject operates a retail chain "Vardinon Chain", with 41 retail stores, spread nationwide.

Subject has 2 divisions: one for retail sales and second to wholesalers, e.g. to local marketing chains (including the Group’s own chains MEGA BOOL, DR. BABY, etc.), wholesalers, workers’ unions, via catalogues.

 

Purchasing is both from local suppliers and from foreign suppliers, mostly from India, China and Turkey. Having some 50 suppliers and subcontractors.

Among local suppliers: OFFIS TEXTILE (40.5% of raw materials and works purchasing in 2011).

 

Subject signed in 2010 an agreement with parent Group BEE, to receive logistics, storage and transportation services

Operating from headquarters premises, rented, on an area of 343 sq. meters, in 26 Harav Shalom Shabazi Street, Rosh Haayin, from warehouse premises in Beer Yehuda Council. Also operates from retail 41 stores nationwide (rented), on a total area of 5,421 sq. meters.

 

Having 283 employees (had 255 employees in end of 2010).

 

 

MEANS

 

In March 2011 NAAMAN completed the acquisition of the remaining shares of subject for NIS 7.6 million, giving subject a value of NIS67.5 million.

 

Consolidated B/S shows (last obtainable):

                                                                                           NIS (thousands)

                                                                                  31.12.2009          31.12.2010

ASSETS

Current assets

     Cash and cash equivalents                                                2,978                   1,428

     Customers                                                                     15,273                 10,345

     Other debtors                                                                   1,437                   3,138

     Stock                                                                            22,109                 27,354

                                                                                          41,797                 42,265

Non-current assets

     Fixed assets, net                                                             8,610                   6,775

     Intangible assets, net                                                        1,052                      780

     Deferred taxes                                                                  1,400                   1,031

                                                                                          11,062                   8,586

                                                                                          52,859                 50,851

                                                                                     =======             =======

 

LIABILITIES

Current liabilities                                                                  25,071                 20,454

Long term liabilities                                                               2,078                   8,162

Equity                                                                                25,710                 22,235

                                                                                          52,859                 50,851

                                                                                     =======             =======

 

 

NAAMAN PORCELAIN LTD. current market value US$ 15.8 million

 

There are no charges registered on the company's assets.

 

 


Financial data is included in the consolidated B/S of parent company, NAAMAN PORCELAIN LTD., which shows:

 

                                                                                         NIS (thousands)

                                                                               31.12.2011               30.06.2012

ASSETS

Current assets

          Cash and cash equivalents                                          2,730                      2,691

          Customers                                                               49,516                     45,893

          Other debtors                                                             7,870                     20,676

          Other current assets                                                   5,920                      2,982

          Stock                                                                      83,851                     95,082

                                                                                       149,887                   167,324

 

Non-current assets

         Fixed assets (net)                                                     13,766                     16,312

         Intangible assets                                                       29,477                     31,584

         Other non-current assets                                             9,723                      5,485

                                                                                        52,966                     53,381

                                                                                       202,853                   220,705

                                                                                    =======                =======

 

LIABILITIES

Current liabilities                                                               105,813                   121,726

Non-current liabilities                                                          36,849                     33,405

Equity                                                                               60,191                     65,574

                                                                                       202,853                   220,705

                                                                                    =======                =======

 

REVENUES

                                                                    Consolidated Statement of Income

                                                                                      NIS (thousands)

                                                                                    Year ended 31.12

                                                                             2008              2009              2010

Sales                                                                    88,564          107,733           91,983

 

Gross profit                                                            51,948           61,800           53,711

 

Operating income                                                     6,466           10,807             2,855

 

Profit before taxes on income                                    5,584           10,252             2,347

 

Net income                                                              4,191             7,450             1,375

                                                                          ======         ======         ======

 

Sales of the Home Textile Sector in NAAMAN PORCELAIN (subject):

2011 sales were 104,819,000, making an operating profit of NIS 8,287,000.

Subject ended 2011 with a net profit of NIS 5,208,000.

Sales for the first 6 months of 2012 sales were NIS 58,329,000, making an operating profit of NIS 4,199,000.

 

OTHER COMPANIES

 

BEE GROUP RETAIL LTD. (formerly HAMACHSAN HAMERKAZI KFAR HASHAASHUIM LTD.), serves (directly and via subsidiaries) as ALON HOLDINGS Group non-food retail arm, with 239 retail chain stores (mostly operated by franchisers) spread countrywide. The chain operates under a number of different brand names:

1)  “Naaman”, sells household goods, including kitchenware and giftware, with 36 shops. Operating via 77% subsidiary NAAMAN PORCELAIN LTD.

2)  "Vardinon", via subject.

3)  "Sheshet", household goods, giftware, small electrical appliances, 43 stores (all operated by concessionaires, located mainly in city centers).

4)  "Kfar Hashaashuim" ("Toy Village"), sells toys, games, pop items, some 90 shops.

5)  "Doctor Baby" (and "Rav Kat"), sells baby products, children's clothes and toys, 19 stores (operation partly via 50% owned DOCTOR BABY LTD.).

6)  "All in $1" (Hakol Bedollar), sells various consumer goods, some 40 shops.

 

Also holds:

NAAMAN PORCELAIN LTD., subject's parent company, also holds:

SHESHET HOUSHOLD CHAIN STORES LTD., 100%,

MILBO LTD., 100%, import services for subject and others.

DOCTOR BABY LTD., 98.1%, owns 100% of DOCTOR BABY MARKETING & DISTRIBUTION 888 LTD.,

KFAR HASHA'ASHUIM MARKETING LTD., 100%.

 

ALON HOLDINGS BLUE SQUARE - ISRAEL LTD., a holding company, current market value US$ 124 million, holds the following subsidiaries:

MEGA RETAIL LTD., 100%, Group's supermarket chain operation, of 211 stores under different formats, including large discount supermarkets (“Mega”, etc.). Also operate AM-PM supermarket chain in Tel Aviv.

EDEN BRIUT TEVA MARKET LTD. (Eden Nature Market), 51%, health & organic supermarket chain (17 branches).

BLUE SQUARE REAL ESTATE LTD. (BSRE), 78.22%, real estate holdings (including real estate properties where the stores' chain operate from), publicly traded on TASE, current market value US$ 226 million,

 

AM-PM LTD., supermarket chain, specializing in the metro areas.

DINERS CLUB ISRAEL LTD., 37% (further 25% also owned by the Group), credit card services ("Diners Club"),

BEE SQUARE REAL ESTATE LOGISTIC CENTER LTD.

SQUARE REAL ESTATE RESIDENCE LTD.

SQUARE REAL ESTATE TEL AVIV MARKET LTD.

YOU LOYALTY PLAN GP, 75%,

TECO LTD., 100%,

RADIO NON-STOP LTD., 26.4%, one of the well-known radio stations in Israel,

MEGA NOFESH YASHIR LTD., 50%, tourism services.

ALON CELLULAR LTD.

DOR ALON HOLDINGS (2004) LTD.

DOR-ALON ENERGY IN ISRAEL (1988) LTD., 78.4%, oil and energy operations in Israel, publicly traded on TASE, current market value US$ 88.9 million, owns:

DOR-ALON GAS TECHNOLOGY LTD., importers, marketers and suppliers of gas and allied products and services,

DOR ALON RETAIL SITES MANAGEMENT LTD., managing the Group's petrol stations operations and commercial activity of 193 petrol stations and 195 convenient stores.

 

“ALON” ISRAEL OIL COMPANY LTD., roof company of the ALON HOLDING Group, also controls (main holdings, among many others):

PIZZA HUT LLP, 100%, "Pizza Hut" restaurants concessionaires in Israel,

S.D. LOOL FOOD (KFC), 70%, Kentucky Fried Chicken restaurants concessionaires in Israel,

DERECH ERETZ HIGHWAYS MANAGEMENT CORP. LTD., 20%, "cross-Israel" highway operator (Highway #6), an electronic toll highway,

ALON USA ENERGY INC., 67%, publicly traded on the NYSE, current market value US$ 814.2 million, holding a refinery in Texas, USA, marketing petrol under "Fina" label to 1,300 petrol stations throughout the USA and operates over 170 Seven / Eleven branches in the USA. (Owns ALON USA PARTNERS, LP, a spin-off of the refinery activities, in IPO process on NYSE.

ALON GAS EXPLORATION LTD., 83%, publicly traded on TASE, current market value US$ 128.8 million, deals (via DOR GAS PARTNERSHIP) in natural gas and oil exploration and production.

 

 

BANKERS

 

Bank Leumi Le’Israel Ltd., Petach Tikva Business Branch (No. 707), Petach Tikva.

Israel Discount Bank Ltd.

Bank Hapoalim Ltd., branches data not forthcoming.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned.

 

Subject is veteran and a local well-known chain, among the leading in their field.

 

MEGA BOOL, of ALON HOLDINGS Group, is the second largest supermarket chain in Israel, with 211 supermarkets in different formats, second to its main competitor SHUFERSAL.

BEE GROUP RETAIL is one of the local largest non-food retail chains and the largest franchise group.

 

In July 2006 it was reported that subject received the concession for products carrying “Playboy” trade mark in Israel.

 

In October 2007, ALON GROUP via BLUE SQUARE – ISRAEL LTD., completed deals via subsidiary BEE GROUP RETAIL for the acquisition of 51.5% of parent company NAAMAN PORCELAIN shares from Roy Gil, Eitan Eldar, Israel Mayo, and the Strauss family, in consideration of NIS 97 million.

In August 2008, ALON GROUP increased its shares in BEE GROUP RETAIL by 25% (reaching 85%) from Avi Ktatz and Ronen Levy, for NIS 35 million. ALON GROUP has an option for the reminding 15% within 5 years, for NIS 21.2 million

 

ALON HOLDINGS Group is a large leading concern. The National Kibbutzim Movement, one of its owners, belongs to some 270 agricultural cooperative societies spread nationwide.

Dudi Weissman, who heads the Group, is among the leading businessmen in Israel.

ALON HOLDINGS Group has been confronting major shocks in recent years, that emanate from its wide expansion strategic moves along the last years (expanding to several different markets – energy and fuel in Israel and the USA, real estate and retail), for which it went through wide capital raising from the public. Due to the global and local economic environment revenues have been falling and market value deteriorated, despite the reorganization scheme and attempts to save costs by merging activities. By mid 2012 the Group reached a situation where it has debts of over NIS 2 billion to bond holders (plus hundred millions to its bankers, reaching debts of around NIS 3 billion), which it may find difficult to pay apart from 2016. This means that for the next couple of years the Group's situation seems fine, but for the longer term, it depends on recovery in the markets, as well as the revenues that should start arriving –from 2014- from the natural gas drillings in which ALON HOLDING Group has 4% stake.

 

In January 2008, as part of its expansion strategy and becoming the ALON Group platform for the household products activities, NAAMAN PORCELAIN completed the acquisition of subject’s shares from parent BEE GROUP RETAIL for NIS 37 million (shift finalized September 2008). Also as part of the move, NAAMAN took over the SHESHET HOUSHOLD CHAIN STORES (then fully owned by BEE GROUP RETAIL) in a shares swap transaction, according to a company value of NIS 85 million. Following the mergers, NAAMAN took steps to take advantage of the synergy between the chains.

 

During the 2009 subject opened 2 new concept stores combining its home textile and household goods of 300 sq. meters each, in central shopping centers.

 

In November 2011 ALON HOLDINGS published a tender offer to NAAMAN's shares held by the public (33.2%) for NIS 31.5 million. The offer did not pull through.

 

In May 2012 it was reported that BEE GROUP opened a online trading site for subject and NAAMAN, investing NIS 600,000.

 

According to Central Bureau of Statistics (CBS), import of fabrics and yarns rose in 2010 by 16.6%, parallel to the recovery in general in the local economy in 2010 (import fell in 2009 by 17.2% from 2008 due to the slow-down in economy). The trend continued in 2011, though in a much lower pace: import rose 2.1% comparing to 2010 to US$ 698.6 million. That reflects the current market conditions which point on a stagnation in general in the local economy since mid 2011, after a stronger first half of 2011.

Chinese production comprises the largest portion of imported textile goods followed by France, Italy, Hong Kong and Turkey. The increase in imports emanates from the exposure to foreign markets policy by the State.

 

From CBS data, import of Household Utensils in 2011 rose by 7.3% from 2010, summing up to US$ 589.4 million. This comes after in 2010 import rose by 15.8% from 2009 (2009 level was similar to 2008).

 

The local household products market is considered highly competitive after reaching market saturation. It includes household textile, tableware and kitchenware and utensils, bath accessories and ornaments &decorative items, ceramic and glass ware, etc. According to estimations, the local household products market volume reaches NIS 2.5 – 3 billons annually (of which circa NIS 1 billion for “home textile”), and includes retail, wholesale, institutional markets (Retail chains capture 30% of the market share, specialization stores 20%, while the institutional and workers unions sector has 50% share).

 

 

SUMMARY

 

Good for trade engagements.

 

Note: Since the beginning of 2012 Israel Post started using a new area code method of 7 digits (the old method of 5 digits will still be valid till end of 2012).

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.53.53

UK Pound

1

Rs.86.82

Euro

1

Rs.69.03

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.