MIRA INFORM REPORT

 

 

Report Date :

13.08.2013

 

IDENTIFICATION DETAILS

 

Name :

HUGO BOSS TICINO SA

 

 

Registered Office :

Via Sant'Apollonia 32 6877 Coldrerio/TI

 

 

Country :

Switzerland

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

21.06.1955

 

 

Com. Reg. No.:

524.3.000.446-8 / 43306

 

 

Legal Form :

Company Limited By Shares

 

 

Line of Business :

The company is engaged in the sale of fashions of HUGO BOSS.

 

 

No. of Employees :

250-399

 

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 :

Good

Payment Behaviour :

Regular

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)

Switzerland

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SWITZERLAND - ECONOMIC OVERVIEW

 

Switzerland is a peaceful, prosperous, and modern market economy with low unemployment, a highly skilled labor force, and a per capita GDP among the highest in the world. Switzerland's economy benefits from a highly developed service sector, led by financial services, and a manufacturing industry that specializes in high-technology, knowledge-based production. Its economic and political stability, transparent legal system, exceptional infrastructure, efficient capital markets, and low corporate tax rates also make Switzerland one of the world's most competitive economies. The Swiss have brought their economic practices largely into conformity with the EU's to enhance their international competitiveness, but some trade protectionism remains, particularly for its small agricultural sector. The fate of the Swiss economy is tightly linked to that of its neighbors in the euro zone, which purchases half of all Swiss exports. The global financial crisis of 2008 and resulting economic downturn in 2009 stalled export demand and put Switzerland in a recession. The Swiss National Bank (SNB) during this period effectively implemented a zero-interest rate policy to boost the economy as well as prevent appreciation of the franc, and Switzerland's economy recovered in 2010 with 3.0% growth. The sovereign debt crises currently unfolding in neighboring euro-zone countries pose a significant risk to Switzerland's financial stability and are driving up demand for the Swiss franc by investors seeking a safe-haven currency. The independent SNB has upheld its zero-interest rate policy and conducted major market interventions to prevent further appreciation of the Swiss franc, but parliamentarians have urged it to do more to weaken the currency. The franc's strength has made Swiss exports less competitive and weakened the country's growth outlook; GDP growth fell to 1.9% in 2011 and 0.8% in 2012. Switzerland has also come under increasing pressure from individual neighboring countries, the EU, the US, and international institutions to reform its banking secrecy laws. Consequently, the government agreed to conform to OECD regulations on administrative assistance in tax matters, including tax evasion. The government has renegotiated its double taxation agreements with numerous countries, including the US, to incorporate the OECD standard, and is considering the possibility of imposing taxes on bank deposits held by foreigners. These steps will have a lasting impact on Switzerland's long history of bank secrecy.

Source : CIA


Company name and address

 

HUGO BOSS Ticino SA

 

Operating address:

Via Sant'Apollonia 32

6877 Coldrerio/TI

Switzerland/CH

 

Telephone:                    0848 880033

Fax:                             0848 880039

 

Web site:                      http://www.hugoboss.com

E-mail:                         info@hugoboss.ch

 

VAT-No.:                      CHE105974045

 

 

Profile

 

Established:                  1955

Line of Business:           Consumer goods wholesale

Industry Division:           Wholesale trade

Industry-code (NACE):   4642       Wholesale of clothing and footwear

Import/Export:               Import, Export

Export sales:                98,0%

Banks:                         unknown

 

 

Operational Figures

 

Coverage:                     Company

Figures:                        estimated

Employees:                  250-399

Sales:                          CHF 40-60 Mio

 

 

Activity

 

The company is engaged in the sale of fashions of HUGO BOSS.

 

 

Real Estate

 

Real Estate:                  It is understood that the company owns certain property.

Company Register

 

Company No:                524.3.000.446-8 / 43306

Legal form:                    Company limited by shares

Registration:                 21.06.1955

Legal status:                 active

Responsible Register:    Registro di commercio del Cantone Ticino

History:                        Date of Statutes: 25.10.1965

                                    Date of Statutes: 10.06.1985

                                    Date of Statutes: 28.08.1981

                                    Date of Statutes: 08.09.1987

                                    Date of Incorporation Statutes: 18.06.1955

                                    Date of Statutes: 15.11.2007

                                    Date of Statutes: 27.04.2007

                                    Date of Statutes: 21.07.2004

                                    Date of Statutes: 17.12.2003

                                    Date of Statutes: 07.11.2003

                                    Date of Statutes: 27.07.2000

 

Entry          Deleted      Name

02.05.2007                    HUGO BOSS Ticino SA

02.05.2007                    HUGO BOSS Ticino Ltd (Name translated)

02.05.2007                    HUGO BOSS Ticino AG (Name translated)

02.05.2007                    HUGO BOSS Ticino SA (Name translated)

                  17.08.2000  Della Croce & Ci, SA

17.08.2000  02.05.2007  Hugo Boss Industries (Svizzera) SA

17.08.2000  02.05.2007  Hugo Boss Industries (Schweiz) AG (Name translated)

17.08.2000  02.05.2007  Hugo Boss Industries (Switzerland) Ltd. (Name translated)

17.08.2000  02.05.2007  Hugo Boss Industries (Suisse) SA (Name translated)

 

Entry          Deleted      Legal domicile

22.07.2004                    Coldrerio, Switzerland

                  17.08.2000  Besazio, Switzerland

17.08.2000  22.07.2004  Novazzano, Switzerland

 

Entry          Deleted      Address

06.09.2006                    Via Sant'Apollonia 32, 6877 Coldrerio/TI, Switzerland/CH

 

Entry          Deleted      Capital

active                           Share Capital CHF 250,000, paidup CHF 250,000

 

Entry          Deleted      Capital Structure

16.11.2007                    2,500 Registered shares of CHF 100.--

 

Entry          Deleted      Activity (original Language)

02.05.2007                    Lo sviluppo, l'acquisto, la distribuzione e la vendita a livello mondiale di articoli di abbigliamento, di articoli di calzature, di bagaglio, di accessori e di cosiddetti prodotti lifestyle in tessile e non, per uomo, donna e bambino. Pụ occuparsi dell'amministrazione e della gestione di attività e beni finanziari e non finanziari. Pụ acquistare, gestire e vendere beni immobili connessi con la sua attività commerciale. Pụ partecipare ad imprese analoghe, assumere rappresentanze del ramo ed occuparsi di tutte le operazioni atte al conseguimento degli scopi sociali o che con gli stessi siano in rapporto diretto o indiretto.

 

Entry          Deleted      Remarks (original Language)

active                           Publishing authority: FUSC.

active                           Shares: Le azioni nominative sono privilegiate quanto al diritto di voto.

02.05.2007                    Merger: ripresa di attivi e passivi della società HUGO BOSS Services (Svizzera) SA, in Besazio (CH-524.3.000.441-0 ), secondo il contratto di fusione del 10.04.2007 e bilancio al 31.12.2006, che presenta attivi per CHF 29'276'876.--, nei quali sono comprese tutte le azioni della società assuntrice, e passivi verso terzi per CHF 168'170.--, con un attivo netto di CHF 29'108'709.--. La fusione avviene senza aumento di capitale visto che gli azionisti della società trasferente ricevono le azioni proprie della società assuntrice a seguito della fusione.

02.05.2007                    Merger: ripresa di attivi e passivi della società Hugo Boss Shoes & Accessories SA, in Coldrerio (CH-100.3.018.042-0), secondo contratto di fusione del 24.04.2007 e bilancio al 31.12.2006, che presenta attivi per CHF 37'375'882.--, e passivi verso terzi per CHF 51'031'707.--, con un'eccedenza passiva di CHF 13'655'825.--. Conformemente all'attestazione di un revisore particolarmente qualificato, la società assuntrice dispone di fondi propri liberamente disponibili nella misura del sovraindebitamento ed inoltre dei crediti per un ammontare almeno equivalente allo scoperto e al sovraindebitamento sono stati postergati. La totalità del capitale azionario delle due società è detenuta dallo stesso azionista, la fusione avviene dunque senza aumento di capitale e senza attribuzione di azioni.

 

 

Official Administration

 

Title                                           Name

President                                    Christoph Auhagen, Origin: Germany, Residential address: Stuttgart, Germany, joint signature of two, Registered since: 15.09.2010

Chief Executive                            Friedolin Klumpp, Origin: Germany, Residential address: 6987 Caslano/TI, Switzerland, joint signature of two

Director                                       Paolo Dermitzel, Origin: Massagno, Switzerland, Residential address: 6932 Breganzona/TI, Switzerland, joint signature of two

Director                                       Mark Alexander Langer, Origin: Germany, Residential address: Stuttgart, Germany, joint signature of two, Registered since: 22.03.2010

Director                                       Dr. Markus Vischer, Origin: Basel, Switzerland, Residential address: 8001 Zürich/ZH, Switzerland, joint signature of two

 

 

Management

 

Title                                           Name

Director                                       Francesco Cicognani, Origin: Italy, Residential address: Fagnano Olona, Italy, joint signature of two, Registered since: 10.06.2011

Director                                       Davide Corniolo, Origin: Italy, Residential address: Saltrio, Italy, joint signature of two, Registered since: 10.06.2011

Director                                       Anton Magnani, Origin: Italy, Residential address: Magliaso, Switzerland, joint signature of two

Director                                       Claus Mühlfeit, Origin: Germany, Residential address: 6822 Arogno/TI, Switzerland, joint signature of two

Member with procuration              Kerstin Germann, Origin: Jonschwil, Switzerland, Residential address: Monte Carasso, Switzerland, joint power of attorney of two

 

 

External Positions

 

Title                                           Name

Auditor                                        Ernst & Young AG, Residential address: Lugano, Switzerland, Id: CH-514.9.016.936-1, Registered since: 11.05.2012

 

 

Executive board

 

Title                                           Name

Chief Executive Officer                 Friedolin Klumpp (frederic_klumpp@hugoboss.com)

 

 

Financial Data Hugo Boss Ticino Ltd

 

Consolidation:               unconsolidated

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2012        31.12.2011        31.12.2010        31.12.2009        31.12.2008

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. EUR            th. EUR            th. EUR            th. EUR            th. EUR

 

Result before minority interests                     72,709.0           63,154.0           42,826.0           33,791.0           38,897.0

Total shareholders equity                             96,000.0           86,817.0           74,034.0           60,894.0           66,364.0

 

Employees  at year end                                      380                   380                  360                   300                  300

Employees inland                                               380                   380                  360                   300                  300

Employees abroad                                                 0                      0                      0                      0                      0

 

 

Financial Data Hugo Boss Group

 

Consolidation:               consolidated

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2012        31.12.2011        31.12.2010        31.12.2009        31.12.2008

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. EUR            th. EUR            th. EUR            th. EUR            th. EUR

Statement norm:                                          IAS                   IAS                  IAS                   IAS                  IAS

 

Balance Sheet

Intangible fixed assets                                142,210.0          141,098.0         126,937.0

Land and buildings                                     141,384.0          122,205.0           88,456.0

Other tangible fixed assets                         216,070.0          163,325.0         175,959.0

Tangible fixed assets                                 357,454.0          285,530.0         264,415.0

Financial fixed assets                                  14,542.0           13,744.0           20,843.0

other fixed assets                                        71,731.0           84,575.0           54,989.0

Fixed assets                                             585,937.0          524,947.0         467,184.0

Stocks                                                      430,297.0          457,913.0         377,330.0

Trade accounts receivable                          214,899.0          174,576.0         133,365.0

Liquid assets                                             254,606.0          200,396.0         294,884.0

Securities                                                   26,541.0           11,701.0           10,621.0

other trade accounts                                    72,238.0           79,483.0           72,058.0

Other current assets                                  353,385.0          291,580.0         377,563.0

Current assets                                           998,581.0          924,069.0         888,258.0

Total assets                                           1,584,518.0       1,449,016.0       1,355,442.0       1,065,400.0       1,161,600.0

 

Capital                                                        70,400.0           28,037.0           28,037.0

Other shareholders funds                            542,920.0          471,372.0         315,768.0

Total shareholders equity                            613,320.0          499,409.0         343,805.0          202,300.0         199,000.0

Minority interests                                         24,587.0           23,829.0           17,416.0

long term debt (financial debts)                     63,265.0          355,042.0         514,122.0

Provisions                                                   55,188.0           40,880.0           39,047.0

Other non current liabilities                           33,635.0           65,112.0           51,985.0

Non current liabilities                                  152,088.0          461,034.0         605,154.0

short term debt (financial debts)                  332,177.0           33,464.0           18,814.0

Trade accounts payable                             227,575.0          225,145.0         187,991.0

Provisions                                                   90,270.0           89,822.0           86,807.0

other accounts payable                              144,501.0          116,313.0           95,455.0

other current liabilities                                234,771.0          206,135.0         182,262.0

Current liabilities                                        794,523.0          464,744.0         389,067.0

Shareh. equity, min. interests + liabilities  1,584,518.0       1,449,016.0       1,355,442.0

 

Profit and loss account

Net sales                                               2,345,854.0       2,058,841.0       1,729,446.0

Operating revenue                                   2,345,854.0       2,058,841.0       1,729,446.0       1,561,900.0       1,686,100.0

Cost of goods sold                                     892,609.0          756,552.0         661,798.0

Gross profit                                            1,453,245.0       1,302,289.0       1,067,648.0

Other operating expenses                        1,020,044.0          908,199.0         803,705.0

Operating result                                         433,201.0          394,090.0         263,943.0          158,400.0         190,100.0

Interest revenues                                           2,659.0             4,721.0             3,283.0

other financial revenues                                        0.0             4,500.0             2,497.0

Financial income                                           2,659.0             9,221.0             5,780.0

Interest expenses                                        18,761.0           20,920.0           20,568.0

other financial expenses                                7,470.0                   0.0                   0.0

Financial expenses                                      26,231.0           20,920.0           20,568.0

Financial result                                           -23,572.0          -11,699.0          -14,788.0

Result before extraordinary items                409,629.0          382,391.0         249,155.0

Result before taxes                                    409,629.0          382,391.0         249,155.0

Taxes                                                         98,109.0           91,424.0           59,927.0

Result before minority interests                   311,520.0          290,967.0         189,228.0          104,000.0         112,000.0

minority interests                                          4,126.0             6,474.0             3,333.0

Result for the financial year                         307,394.0          284,493.0         185,895.0

 

Cash flow

Depreciation                                                91,936.0           73,420.0           70,920.0           69,100.0           61,000.0

Cash flow                                                  403,456.0          364,387.0         260,148.0          173,100.0         172,200.0

Cash flow from operating activities               392,402.0          301,700.0         308,334.0

Investments in tangible fixed assets            147,800.0          108,749.0           55,584.0           48,300.0         118,800.0

Cash flow from investing activities               -171,841.0         -108,436.0          -62,024.0

Cash flow from financing activities              -166,337.0         -288,992.0          -68,236.0

Others                                                             -14.0             1,240.0             2,728.0

Change in liquidity                                       54,210.0          -94,488.0         180,802.0

Liquidity at beginning of the year                 200,396.0          294,884.0         114,082.0

Liquidity at end ot the year                         254,606.0          200,396.0         294,884.0

 

Notes

Cost of employees                                     450,334.0          374,187.0         368,400.0          331,400.0         352,800.0

Research and Development                          63,712.0           55,399.0           47,286.0

Added value                                              970,660.0          476,731.0         709,043.0

Working Capital                                         417,621.0          407,344.0         322,704.0

Sales per Employee                                         197.9                187.1                173.9

Gross cost land and buildings                     256,627.0          223,374.0         136,266.0

Gross cost other tangible fixed assets         550,293.0          461,509.0         501,979.0

Gross cost total                                         806,920.0          684,883.0         638,245.0

 

Employees  average                                       11,303              10,365                9,318

Full time units at year end                               11,852              11,004                9,944                9,027                9,593

 

 

Ultimate Parent Company

 

Name:                          Hugo Boss AG

City/Country:                 Metzingen, Germany/DE

 

Owner/-s

 

No. of Owner/-s:            1

Owner:                         The company is foreign owned.

 

Class:                          100%

Name:                          Hugo Boss AG

City/Country:                 Metzingen, Germany/DE

Interest:                        100,00% voting right, 100,00% capital interest (since 2000)

 

 

Sisters

 

Name:                          Hugo Boss Holding Sourcing SA

City/Country:                 Coldrerio/TI, Switzerland/CH

 

Name:                          HUGO BOSS HONG KONG LIMITED

City/Country:                 Kowloon/Hong Kong, Hong Kong/HK

 

Name:                          HUGO BOSS International Markets AG

City/Country:                 Zug/ZG, Switzerland/CH

 

Name:                          HUGO BOSS Lotus Hong Kong Ltd.

City/Country:                 Hong Kong, Hong Kong/HK

 

Name:                          Hugo Boss (Schweiz) AG

City/Country:                 Zug/ZG, Switzerland/CH

 

 

Investments

 

It is believed that the company has no investments.

 

 

Legal Actions

 

Control date       Year                       No.             Amount CHF     Status

16.12.2008          2008                           0

16.12.2008          2007                           0

 

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

 

 

Credit Information

 

Financial Situation:        The financial situation is good.

 

Payment experiences:   Payments are made with arranged conditions.

 

 


 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.80

UK Pound

1

Rs.94.21

Euro

1

Rs.81.03

 

 

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.