MIRA INFORM REPORT

 

 

Report Date :

29.04.2013

 

IDENTIFICATION DETAILS

 

Name :

HELM AG

 

 

Registered Office :

Nordkanalstr. 28, D 20097 Hamburg, Post Box 10 30 60, D 20021 Hamburg

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

05.11.1900

 

 

Com. Reg. No.:

HRB 22263

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

Manufacturer of pharmaceutical preparations

 

 

No. of Employees :

567

 

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 :

Usually Correct

 

 

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 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

germany ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.5% in 2012. GDP contracted 5.1% in 2009 but grew by 4.2% in 2010, and 3.0% in 2011, before dipping to 0.7% in 2012 - a reflection of low investment spending due to crisis-induced uncertainty and the decreased demand for German exports from recession-stricken periphery countries. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011. In 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. By 2014, the federal government wants to balance its budget. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 


Company name

 

HELM AG

 

 

Company address

 

Nordkanalstr. 28

D 20097 Hamburg

Post Box:

10 30 60, D 20021 Hamburg

Telephone:        040/2375-0

Telefax:            040/2375-1845

Homepage:       www.helmag.com

E-mail:              info@helmag.com

 

 

VAT no

 

DE118619592

 

 

Company Status

 

active

 

 

CONCLUSION

 

The company is considered solvent for credits within its scope of business.

 

Synthesis

 

LEGAL FORM               Public limited company

Date of foundation:       05.11.1900

Registered on:              11.10.1978

Commercial Register:    Local court 20355 Hamburg

under:                                       HRB 22263

Share capital:                EUR        100,000,000.00

 


Shareholder

 

Dieter Schnabel

Saselbergweg 71

D 22395 Hamburg

born: 05.11.1946

Share:                             100.000 %

 

President of the Board of Directors

 

Hans-Christian Sievers

D 20095 Hamburg

born: 24.04.1964

Profession: manager

Marital status: unknown

 

 

Vice-president of the Board of Directors

 

Axel Bourjau

Pötrauer Str. 11

D 21514 Büchen

authorized to jointly represent the company

born: 21.01.1955

Profession: manager

Marital status: married

 

Member of the Board of Directors

 

Rainer Detering

Oberstr. 113

D 20149 Hamburg

authorized to jointly represent the company

born: 14.08.1954

Profession: manager

Marital status: unknown

 

Member of the Board of Directors:

                     Volker Seebeck

                     D 20095 Hamburg

                     authorized to jointly represent the company

                     born: 03.04.1961

                     Profession: Businessman

                     Marital status: unknown

Member of the Board of Directors:

                     Stephan Schnabel

                     D 20097 Hamburg

                     born: 18.01.1975

                     Profession: Businessman

                     Marital status: unknown

 

President of the Supervisory Board

 

Dieter Schnabel

Saselbergweg 71

D 22395 Hamburg

born: 05.11.1946

Profession: manager

Marital status: married

 

Vice-president of the Supervisory Board

 

Ulrich Wilhelm Ellerbeck

Rathenaustr. 26

D 22297 Hamburg

born: 16.06.1952

Profession: Fully qualified political

economist

Marital status: unknown

 

Member of the Supervisory Board

 

David Michael Neumann

Mittelweg 119

D 20148 Hamburg

born: 11.08.1963

Profession: Businessman

 

 

Proxy

 

Klaus Illmann

D 20097 Hamburg

authorized to jointly represent the company

born: 17.05.1949

Profession: Businessman

Marital status: unknown


Proxy:

                     Jörg Handke

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 04.06.1958

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Wolf-Dieter Schütt

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 30.12.1950

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Egbert Rann

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 13.08.1955

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Fried Hansen

                     D 22926 Ahrensburg

                     authorized to jointly represent the company

                     born: 14.09.1965

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Ralph Ruschmeyer

                     D 14532 Stahnsdorf

                     authorized to jointly represent the company

                     born: 25.01.1960

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     John-Henrik Michael Römling

                     Lülanden 85a

                     D 22880 Wedel

                     authorized to jointly represent the company

                     born: 17.01.1969

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Oliver Bösch

                     D 28195 Bremen

                     authorized to jointly represent the company

                     born: 25.05.1967

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Manfred Ram

                     D 24629 Kisdorf

                     authorized to jointly represent the company

                     born: 17.11.1952

Proxy:

                     Norbert Curt Baum

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 27.10.1961

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Thomas Axel Viering

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 02.05.1966

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Andreas Woschek

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 22.05.1963

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Dr. Felix Thürwächter

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 09.10.1961

                     Marital status: unknown

Proxy:

                     Ekkehard Kloevekorn

                     D 22949 Ammersbek

                     authorized to jointly represent the company

                     born: 01.10.1963

                     Profession: Businessman

                     Marital status: unknown

Proxy:

                     Kilian Ansgar Funke

                     Hagener Allee 34

                     D 22926 Ahrensburg

                     authorized to jointly represent the company

                     born: 06.07.1971

Proxy:

                     Axel Berthold Idel

                     Sergio-de-Simone-Stieg 8

                     D 22457 Hamburg

                     authorized to jointly represent the company

                     born: 28.08.1961

                     Profession: Businessman

                     Marital status: unknown


Proxy:

                     Burak Beksac

                     D 20095 Hamburg

                     authorized to jointly represent the company

Proxy:

                     Hans-Georg Kandziora

                     D 21635 Jork

                     authorized to jointly represent the company

Proxy:

                     Claus Erich Meyer

                     D 21224 Rosengarten

                     authorized to jointly represent the company

Proxy:

                     Michael Neuhoff

                     D 21029 Hamburg

                     authorized to jointly represent the company

Proxy:

                     Christina Wienholz

                     D 22113 Oststeinbek

                     authorized to jointly represent the company

                     born: 08.06.1962

                     née: Beck

                     Profession: Businessman

                     Marital status: married

Proxy:

                     Hans-Hermann Will

                     D 25485 Hemdingen

                     authorized to jointly represent the company

                     born: 14.05.1964

Proxy:

                     Michael John Kuhlmann

                     D 20097 Hamburg

                     authorized to jointly represent the company

                     born: 30.01.1969

 

Further functions/participations of Rainer Detering (Member of the Board of Directors)

 

Manager:

                     Helm Arabia Holding GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Share capital:     EUR             25,000.00

                     Registered

                     on:         26.04.2005

                     Reg. data:  20355 Hamburg, HRB 93570

Manager:

                     Helm Export - Import G.m.b.H.

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Share capital:     EUR            511,291.88

                     Registered

                     on:         01.01.1971

                     Reg. data:  20355 Hamburg, HRB 13768

Manager:

                     Carl Emil Wessel GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Share capital:     EUR             25,564.59

                     Registered

                     on:         15.04.1986

                     Reg. data:  20355 Hamburg, HRB 13339

 

Further functions/participations of Volker Seebeck (Member of the Board of Directors)

 

Manager:

                     MIDER-Helm Methanol Vertriebs GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Post Box:

                     10 30 60, D 20021 Hamburg

                     Legal form: Private limited company

                     Share capital:     EUR            255,645.94

                     Registered

                     on:         24.03.1998

                     Reg. data:  20355 Hamburg, HRB 66954

 

Vice-president of the Board of Directors:

                     Verband Chemiehandel e.V.(VCH)

                     Große Neugasse 6

                     D 50667 Köln

                     Legal form: Registered association

                     Registered

                     on:         31.12.1949

                     Reg. data:  50939 Köln, VR 4317

 

 

COMPANY HISTORY

 

21.04.1978 - 10.10.1978  Karl O. Helm KG

                         D 20097 Hamburg

                         Ltd partnership with priv. ltd. company

                         as general partner

11.10.1978 - 15.05.2006  Helm Aktiengesellschaft

                         Nordkanalstr. 28

                         D 20097 Hamburg

                         Public limited company

 

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

21.10.2010 - 24.08.2012  Member of the Supervisory Board

                         Dr.rer.nat. Werner Kleinloh

                         D 45721 Haltern am See

20.10.2011 - 23.01.2012  President of the Board of Directors

                         Dieter Schnabel

                         D 22395 Hamburg

20.10.2011 - 23.01.2012  Member of the Board of Directors

                         Hans-Christian Sievers

                         D 20095 Hamburg

13.11.2009 - 01.02.2011  Member of the Board of Directors

                         Hartmut Glaser

                         D 22559 Hamburg

30.09.2004 - 08.11.2010  Member of the Supervisory Board

                         Friedrich-Wilhelm Hempel

                         D 40239 Düsseldorf

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

21200   Manufacture of pharmaceutical preparations

46461   Wholesale of pharmaceutical goods

46750   Wholesale of chemical products

72110   Research and development on biotechnology

 

 

BRANCHES AND FACTORIES

 

Branch:

                     HELM AG

                     Walter-Köhn-Str. 1b

                     D 04356 Leipzig

                     TEL.: 0341/5285150

Branch:

                     HELM AG

                     Homberger Str. 5

                     D 40474 Düsseldorf

Branch:

                     HELM AG

                     Hugo-Eckener-Ring

                     D 60549 Frankfurt

Branch:

                     HELM AG

                     Hauptstr. 16

                     D 70563 Stuttgart

                     TEL.: 0711/734021

 

 

PARTICIPATIONS

 

Limited partner:

                     Helm Arabia GmbH & Co.KG

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Ltd partnership with priv. ltd.

                                 company as general partner

                     Company Status: active

                     Total cap.         EUR         10,000,000.00

                     contribution:

                     Share:             EUR          6,220,000.00

                     Reg. data:  01.06.2005

                                 Local court 20355 Hamburg

                                 HRA 102131

Limited partner:

                     Richter-Helm BioTec GmbH & Co. KG

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Ltd partnership with priv. ltd.

                                 company as general partner

                     Company Status: active

                     Total cap.         EUR          2,000,000.00

                     contribution:

                     Share:             EUR          1,000,000.00

                     Reg. data:  08.01.2008

                                 Local court 20355 Hamburg

                                 HRA 107616

Limited partner:

                     Richter-Helm BioLogics GmbH & Co. KG

                     Dengelsberg

                     D 24796 Bovenau

                     Legal form: Ltd partnership with priv. ltd.

                                 company as general partner

                     Company Status: active

                     Total cap.         EUR          1,500,000.00

                     contribution:

                     Share:             EUR            450,000.00

                     Reg. data:  10.10.2005

                                 Local court 24114 Kiel

                                 HRA 4989 KI

Limited partner:

                     BIL Objektverwaltungs-GmbH & Co 739 KG

                     Emil-Riedl-Weg 6

                     D 82049 Pullach

                     Legal form: Ltd partnership with priv. ltd.

                                 company as general partner

                     Company Status: active

                     Total cap.         EUR             25,564.60

                     contribution:

                     Share:             EUR             24,030.72

                     Reg. data:  01.03.1999

                                 Local court 80333 München

                                 HRA 74039

Shareholder:

                     Helm Düngemittel GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Post Box:

                     10 30 60

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR         20,000,000.00

                     Share:             EUR         20,000,000.00

                     Reg. data:  29.10.1979

                                 Local court 20355 Hamburg

                                 HRB 24242

Shareholder:

                     Helm Export - Import G.m.b.H.

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR            511,291.88

                     Share:             EUR            511,291.88

                     Reg. data:  01.01.1971

                                 Local court 20355 Hamburg

                                 HRB 13768

Shareholder:

                     Helm Medical GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR            500,000.00

                     Share:             EUR            500,000.00

                     Reg. data:  24.06.2008

                                 Local court 20355 Hamburg

                                 HRB 105742

Shareholder:

                     MIDER-Helm Methanol Vertriebs GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Post Box:

                     10 30 60

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR            255,645.94

                     Share:             EUR            127,822.97

                     Reg. data:  24.03.1998

                                 Local court 20355 Hamburg

                                 HRB 66954

Shareholder:

                     Kraeft Logistik GmbH

                     Nordersand 2

                     D 20457 Hamburg

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR             25,564.59

                     Share:             EUR             25,564.59

                     Reg. data:  09.02.1973

                                 Local court 20355 Hamburg

                                 HRB 15420

Shareholder:

                     Helm Arabia Holding GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR             25,000.00

                     Share:             EUR             25,000.00

                     Reg. data:  26.04.2005

                                 Local court 20355 Hamburg

                                 HRB 93570

Shareholder:

                     Richter-Helm BioLogics Management GmbH

                     Dengelsberg

                     D 24796 Bovenau

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR             25,564.59

                     Share:             EUR              7,669.38

                     Reg. data:  28.09.2005

                                 Local court 24114 Kiel

                                 HRB 7550 KI

Shareholder:

                     Richter-Helm BioTec Management GmbH

                     Nordkanalstr. 28

                     D 20097 Hamburg

                     Legal form: Private limited company

                     Company Status: active

                     Share capital:     EUR             25,000.00

                     Share:             EUR             12,500.00

                     Reg. data:  21.12.2007

                                 Local court 20355 Hamburg

                                 HRB 103633

 

 

FINANCIAL INFORMATION

 

Payment experience:     in top condition

Negative information:    We have no negative information at hand.

Balance sheet year:       2011

 

 

REAL ESTATE

 

Type of ownership:        proprietor

Share:                           100.00 %

Address                        Nordkanalstr. 28

                                    D 20097 Hamburg

 

Land register documents were not available.

 

 

BANKERS

 

Principal bank

COMMERZBANK, HAMBURG

Sort. code: 20040000, Account no.: 6114334, BIC: COBADEHHXXX

 

Further banks

DEUTSCHE BANK, HAMBURG

Sort. code: 20070000, BIC: DEUTDEHHXXX

HSH NORDBANK HAMBURG, HAMBURG

Sort. code: 20050000, BIC: HSHNDEHH200

UNICREDIT BANK - HYPOVEREINSBANK, HAMBURG

Sort. code: 20030000, Account no.: 206045, BIC: HYVEDEMM300

 

 

FINANCIAL FIGURES

 

Turnover:            2011               EUR      2,661,911,689.00

                     2012               EUR      2,700,000,000.00

Profit:              2011               EUR         63,809,534.00

further business figures:

Equipment:                              EUR          2,200,816.00

Ac/ts receivable:                       EUR        457,017,699.00

Liabilities:                            EUR        333,778,721.00

Real estate of the firm:                EUR          1,229,209.00

Employees:                                                    567

- thereof permanent staff:                                    521

- Trainees:                                                    46

 

 

BALANCE SHEETS

 

Balance sheet ratios 01.01.2011 - 31.12.2011

Equity ratio [%]:                 52.21

Liquidity ratio:                   1.47

Return on total capital [%]:       8.49

 

Balance sheet ratios 01.01.2010 - 31.12.2010

Equity ratio [%]:                 50.25

Liquidity ratio:                   1.38

Return on total capital [%]:       8.42

 

Balance sheet ratios 01.01.2009 - 31.12.2009

Equity ratio [%]:                 61.84

Liquidity ratio:                   1.77

Return on total capital [%]:       8.93

 

Balance sheet ratios 01.01.2008 - 31.12.2008

Equity ratio [%]:                 37.31

Liquidity ratio:                   1.10

Return on total capital [%]:      11.43

 

Equity ratio

The equity ratio indicates the portion of the equity as compared

to the total capital. The higher the equity ratio, the better the

economic stability (solvency) and thus the financial autonomy of

a company.

 

Liquidity ratio

The liquidity ratio shows the proportion between adjusted

receivables and net liabilities. The higher the ratio, the lower

the company's financial dependancy from external creditors.

 

Return on total capital

The return on total capital shows the efficiency and return on

the total capital employed in the company. The higher the return

on total capital, the more economically does the company work

with the invested capital.

 

Balance sheet grade

The balance sheet grade is based on the following ratios: equity

ratio, liquidity ratio and return on total capital from the

balance sheets published in the Federal Gazette. It is calculated

in accordance with the methodology of Euler Hermes. It ranges

from 1.0 (positive) to 5.0 (negative).

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2011 - 31.12.2011

 

ASSETS                                  EUR        775,487,914.00

 Fixed assets                           EUR        135,976,752.00

  Intangible assets                     EUR          2,447,826.00

   Concessions, licences, rights        EUR            447,826.00

   Advance payments for intang. assets  EUR          2,000,000.00

  Tangible assets                       EUR          3,454,097.00

   Land / similar rights                EUR          1,253,281.00

   Other tangible assets / fixtures and

   fittings                             EUR          2,200,816.00

  Financial assets                      EUR        130,074,829.00

   Shares in participations /

   subsidiaries and the like            EUR        129,907,558.00

    Shares in related companies         EUR         74,962,322.00

    Shares in investee companies        EUR         54,945,236.00

   Other / unspecified financial assets EUR            167,271.00

 Current assets                         EUR        639,191,005.00

  Stocks                                EUR        159,545,155.00

   Finished goods / work in progress    EUR        158,368,511.00

   Advance payments made                EUR          1,176,644.00

  Accounts receivable                   EUR        457,017,699.00

   Trade debtors                        EUR        271,147,029.00

   Amounts due from related companies   EUR        154,000,968.00

   Amounts due from investee companies  EUR             12,481.00

   Other debtors and assets             EUR         31,857,221.00

  Liquid means                          EUR         22,628,151.00

 Remaining other assets                 EUR            320,157.00

  Accruals (assets)                     EUR            109,272.00

  Deferred taxes (assets)               EUR             65,500.00

  Active difference from asset

  offsetting                            EUR            145,385.00

 

LIABILITIES                             EUR        775,487,914.00

 Shareholders' equity                   EUR        404,864,022.00

  Capital                               EUR        100,000,000.00

   Subscribed capital (share capital)   EUR        100,000,000.00

  Reserves                              EUR        271,582,254.00

   Retained earnings / revenue reserves EUR        271,582,254.00

  Balance sheet profit/loss (+/-)       EUR         33,281,768.00

   Balance sheet profit / loss          EUR         33,281,768.00

 Provisions                             EUR         34,545,071.00

  Pension provisions and comparable

  provisions                            EUR          1,053,304.00

  Provisions for taxes                  EUR          3,073,634.00

  Other / unspecified provisions        EUR         30,418,133.00

 Liabilities                            EUR        333,778,721.00

  Financial debts                       EUR        119,835,514.00

   Liabilities due to banks             EUR        119,835,514.00

  Other liabilities                     EUR        213,943,207.00

   Trade creditors (for IAS incl. bills

   of exchange)                         EUR        181,176,155.00

   Liabilities from received advance

   payments                             EUR            988,252.00

   Liabililties due to related companiesEUR          1,489,633.00

   Liabilities due to investee companiesEUR         20,853,591.00

   Unspecified other liabilities        EUR          9,435,576.00

    thereof liabilities from tax /

    financial authorities               EUR          3,133,281.00

    thereof liabilities from social

    security                            EUR                  0.00

 Other liabilities                      EUR          2,300,100.00

  Deferred taxes (not included under

  provisions/liabilities)               EUR          2,300,100.00

 Guarantees and other commitments       EUR        144,333,504.00

  Guarantees / warranties               EUR        144,333,504.00

   Warranties                           EUR        144,333,504.00

 

PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

Code (HGB)

 Sales                                  EUR      2,661,911,689.00

 Other operating income                 EUR          6,089,209.00

 Cost of materials                      EUR      2,555,636,523.00

  Raw materials and supplies, purchased

  goods                                 EUR      2,385,320,101.00

  Purchased services                    EUR        170,316,422.00

 Gross result (+/-)                     EUR        112,364,375.00

 Staff expenses                         EUR         68,329,764.00

  Wages and salaries                    EUR         63,353,362.00

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR          4,976,402.00

 Total depreciation                     EUR          1,047,158.00

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR          1,047,158.00

 Other operating expenses               EUR         22,401,496.00

 Operating result from continuing

 operations                             EUR         20,585,957.00

 Result from participating interests

 (+/-)                                  EUR         58,456,335.00

  Expenses / income from participations EUR         58,971,951.00

   Income from related companies        EUR         58,971,951.00

  Expenses for participations           EUR            515,616.00

   Expenses for other participations    EUR            515,616.00

 Expenses for the transfer of losses    EUR          2,312,155.00

 Interest result (+/-)                  EUR           -290,078.00

  Interest and similar income           EUR          1,868,425.00

   thereof from related companies       EUR            403,739.00

  Interest and similar expenses         EUR          2,158,503.00

   thereof paid to related companies    EUR            133,618.00

 Other financial result                 EUR         -3,845,155.00

  Depreciation on financial assets and

  marketable securities                 EUR          3,845,155.00

 Financial result (+/-)                 EUR         52,008,947.00

 Result from ordinary operations (+/-)  EUR         72,594,904.00

 Extraordinary expenses                 EUR          2,026,151.00

 Extraordinary result (+/-)             EUR         -2,026,151.00

 Income tax / refund of income tax (+/-)EUR         -6,690,497.00

 Other taxes / refund of taxes          EUR            -68,722.00

 Tax (+/-)                              EUR         -6,759,219.00

 Annual surplus / annual deficit        EUR         63,809,534.00

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2010 - 31.12.2010

 

ASSETS                                  EUR        718,325,124.00

 Fixed assets                           EUR        139,133,384.00

  Intangible assets                     EUR            463,635.00

   Concessions, licences, rights        EUR            463,635.00

  Tangible assets                       EUR          2,794,243.00

   Land / similar rights                EUR            653,461.00

   Other tangible assets / fixtures and

   fittings                             EUR          2,140,782.00

  Financial assets                      EUR        135,875,506.00

   Shares in participations /

   subsidiaries and the like            EUR        135,744,523.00

    Shares in related companies         EUR         81,254,132.00

    Shares in investee companies        EUR         54,490,391.00

   Other / unspecified financial assets EUR            130,983.00

 Current assets                         EUR        578,969,470.00

  Stocks                                EUR        135,780,062.00

   Finished goods / work in progress    EUR        132,889,607.00

   Advance payments made                EUR          2,890,455.00

  Accounts receivable                   EUR        425,663,918.00

   Trade debtors                        EUR        254,539,291.00

   Amounts due from related companies   EUR        130,331,766.00

   Amounts due from investee companies  EUR             85,545.00

   Other debtors and assets             EUR         40,707,316.00

  Liquid means                          EUR         17,525,490.00

 Remaining other assets                 EUR            222,270.00

  Deferred taxes (assets)               EUR             64,200.00

  Other assets                          EUR            158,070.00

 

LIABILITIES                             EUR        718,325,124.00

 Shareholders' equity                   EUR        361,054,488.00

  Capital                               EUR        100,000,000.00

   Subscribed capital (share capital)   EUR        100,000,000.00

  Reserves                              EUR        231,582,254.00

   Retained earnings / revenue reserves EUR        231,582,254.00

  Balance sheet profit/loss (+/-)       EUR         29,472,234.00

   Balance sheet profit / loss          EUR         29,472,234.00

 Provisions                             EUR         28,923,442.00

  Pension provisions and comparable

  provisions                            EUR          1,082,042.00

  Provisions for taxes                  EUR          2,095,032.00

  Other / unspecified provisions        EUR         25,746,368.00

 Liabilities                            EUR        326,695,294.00

  Financial debts                       EUR        115,902,487.00

   Liabilities due to banks             EUR        115,902,487.00

  Other liabilities                     EUR        210,792,807.00

   Trade creditors (for IAS incl. bills

   of exchange)                         EUR        190,451,654.00

   Liabilities from received advance

   payments                             EUR          1,757,257.00

   Liabililties due to related companiesEUR             57,749.00

   Liabilities due to investee companiesEUR             60,616.00

   Unspecified other liabilities        EUR         18,465,531.00

    thereof liabilities from tax /

    financial authorities               EUR          3,237,325.00

    thereof liabilities from social

    security                            EUR                  0.00

 Other liabilities                      EUR          1,651,900.00

  Deferred taxes (not included under

  provisions/liabilities)               EUR          1,651,900.00

 Guarantees and other commitments       EUR        152,099,271.00

  Guarantees / warranties               EUR        152,099,271.00

   Warranties                           EUR        152,099,271.00

 

PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

Code (HGB)

 Sales                                  EUR      2,257,218,348.00

 Other operating income                 EUR         10,554,968.00

 Cost of materials                      EUR      2,177,006,405.00

  Raw materials and supplies, purchased

  goods                                 EUR      2,025,817,530.00

  Purchased services                    EUR        151,188,875.00

 Gross result (+/-)                     EUR         90,766,911.00

 Staff expenses                         EUR         59,853,309.00

  Wages and salaries                    EUR         55,129,050.00

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR          4,724,259.00

 Total depreciation                     EUR          1,011,081.00

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR          1,011,081.00

 Other operating expenses               EUR         24,933,851.00

 Operating result from continuing

 operations                             EUR          4,968,670.00

 Result from participating interests

 (+/-)                                  EUR         58,735,869.00

  Expenses / income from participations EUR         61,793,035.00

   Income from transfer of profits      EUR            937,969.00

   Income from related companies        EUR         60,855,066.00

  Expenses for participations           EUR          3,057,166.00

   Expenses for other participations    EUR          3,057,166.00

 Interest result (+/-)                  EUR           -718,083.00

  Interest and similar income           EUR          1,131,490.00

   thereof from related companies       EUR            195,936.00

  Interest and similar expenses         EUR          1,849,573.00

   thereof paid to related companies    EUR             52,279.00

 Financial result (+/-)                 EUR         58,017,786.00

 Result from ordinary operations (+/-)  EUR         62,986,456.00

 Extraordinary expenses                 EUR            400,860.00

 Extraordinary result (+/-)             EUR           -400,860.00

 Income tax / refund of income tax (+/-)EUR         -2,402,198.00

 Other taxes / refund of taxes          EUR            -92,272.00

 Tax (+/-)                              EUR         -2,494,470.00

 Annual surplus / annual deficit        EUR         60,091,126.00

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.29

UK Pound

1

Rs.83.88

Euro

1

Rs.70.68

 

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

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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.