MIRA INFORM REPORT

 

 

Report Date :

24.08.2013

 

IDENTIFICATION DETAILS

 

Name :

RATRA SARL

 

 

Registered Office :

6 Rue Ahmed El Brihi, 1° Etage, Bureau 5 & 6, Casablanca 20120

 

 

Country :

Morocco

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

19.01.1998

 

 

Com. Reg. No.:

91003

 

 

Legal Form :

Societe A Responsibilite Limitee

 

 

Line of Business :

Importer and distributor of food products including dried fruits, spices, legumes and seeds

 

 

No. of Employees :

15

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

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)

Morocco

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

Morocco ECONOMIC OVERVIEW

 

Morocco has capitalized on its proximity to Europe and relatively low labor costs to build a diverse, open, market-oriented economy. In the 1980s Morocco was a heavily indebted country before pursuing austerity measures and pro-market reforms, overseen by the IMF. Since taking the throne in 1999, King MOHAMMED VI has presided over a stable economy marked by steady growth, low inflation, and gradually falling unemployment, although a poor harvest and economic difficulties in Europe contributed to an economic slowdown in 2012. Industrial development strategies and infrastructure improvements - most visibly illustrated by a new port and free trade zone near Tangier - are improving Morocco's competitiveness. Morocco also seeks to expand its renewable energy capacity with a goal of making renewable 40% of electricity output by 2020. Key sectors of the economy include agriculture, tourism, phosphates, textiles, apparel, and subcomponents. To boost exports, Morocco entered into a bilateral Free Trade Agreement with the United States in 2006 and an Advanced Status agreement with the European Union in 2008. Despite Morocco's economic progress, the country suffers from high unemployment, poverty, and illiteracy, particularly in rural areas. In 2011 and 2012, high prices on fuel - which is subsidized and almost entirely imported - strained the government''s budget and widened the country''s current account deficit. Key economic challenges for Morocco include fighting corruption and reforming the education system, the judiciary, and the government''s costly subsidy program.

 

Source : CIA

 


Company name

 

RATRA SARL

 

 

Rating Briefing

 

 

Payment Record:                                   UNDETERMINED

 

This rating is based on available data. In the event of additional information a possibility for a different rating applies.

 

 

Registration Briefing

 

Registration Number:                             91003

Registration Date:                                  19/01/1998

Legal Form:                                           SOCIETE A RESPONSIBILITE LIMITEE

Latest Financials:                                  December 31, 2011

 

 

Financial Briefing

 

Nominal Capital:                                    4,000,000 Moroccan Dirham

Issued Capital:                                       N/A

Turnover:                                               55,036,197 Moroccan Dirham

Net Profit:                                               672,613 Moroccan Dirham

Net Worth:                                              10,671,894 Moroccan Dirham

 

 

Company Details

 

Company Name:                                          RATRA SARL

 

Headquarter Address:                                   6 Rue Ahmed El Brihi, 1° Etage, Bureau 5 & 6,

Casablanca 20120,

Morocco

 

Telephone:                                                  +212522 312852

+212522 441473

 

Fax:                                                            +212522 447964

 

E‑Mail:                                                        ratra@wanadoo.net.ma

 

 

Company was originally started on 19/01/1998

Registration & Legal Details

 

Current Legal Form:                                   SOCIETE A RESPONSIBILITE LIMITEE

Registration Address:                                 21 Rue El Bassatine,

                                                                Casablanca

Registration Number:                                  91003

Registration Date:                                      19/01/1998

Year/Date Company Established:                19/01/1998

Registration Town:                                     Casablanca

Tax Registration Number:                           01050595

 

 

Capital

 

Currency:                                                             Moroccan Dirham

Authorized Capital:                                                               4,000,000

Paid Up Capital:                                                                   4,000,000

 

 

Authorized Capital Breakdown

 

Number of Shares: 40,000          Type of Shares:  None Selected

Issued Shares: 40,000                Value per share: MDH 100.00     Value of this type: 4,000,000.00

 

 

Shareholders / Owners

 

Shareholders:

 

Name/Other Information                                                Shares Held                             % of

                                                                                                                                      Voting/Non‑Voting

                                                                                                                                      capital

Mr. M'hamed Raji,                                                         24,150                                      60.38% (VOTING)

Lot Moulay Driss N° 4 Californie,

Casablanca,

Morocco

Mr. Khalid Raji,                                                              6,450                                        16.12% (VOTING)

Lot Moulay Driss N° 4 Californie,

Casablanca,

Morocco

Mr. Mohammed Raji,                                                     6,450                                        16.12% (VOTING)

Lot Moulay Driss N° 4 Californie,

Casablanca,

Morocco

Ms. Karima Raji,                                                            2,950                                        7.38% (VOTING)

Lot Moulay Driss N° 4 Californie,

Casablanca,

Morocco

 

 

Principals

 

Name:                                                       Mr M'hamed Raji

Position within the company:                      Managing director

Date of Birth:                                             1942

Country of Birth:                                         Morocco

Nationality:                                                Moroccan

Can fluently speak:                                    Arabic & French

 

Name:                                                       Mr Khalid Raji

Position within the company:                      Financial Manager

Date of Birth:                                             1965

Country of Birth:                                         Morocco

Nationality:                                                Moroccan

Can fluently speak:                                    Arabic & French

 

Name:                                                       Mr Mohammed Raji

Position within the company:                      Commercial Manager

Country of Birth:                                         Morocco

Nationality:                                                Moroccan

Can fluently speak:                                    Arabic & French

 

 

Company Activities

 

NACE Codes:    4639     Non‑specialised wholesale of food, beverages and tobacco

 

The company RATRA specialises in import and distribution of food products including dried fruits, spices, legumes and seeds.

 

Local Reporters consider the investigated company to be MEDIUM in their field of concern.

 

 

Operations

 

Employees                                               Company Employs: 15

 

HQ Premises                                            Operates from:     Owned Offices

Premises Size:                                          100 square meters

Location:                                                   Central Business Area

 

Branches                                                 37 Rue Jules César,

Roches Noires,

Casablanca,

Morocco

Branch is: Rented

Description of branch: Warehouse

 

21 Rue El Bassatine,

Mers Sultan,

Casablanca,

Morocco

Branch is: Rented

Description of branch: Warehouse

 

Imports

 

Import % and type of product:                   90% Finished Goods

Imports From:                                          Argentina, Canada, China, India, France

Importing Terms:                                      Cash against documents

 

 

Exports

Export % and type of product:                   Subject does not export

 

Trading & Selling

Territory:                                                  100% Nationally

Type of Customer:                                    Distributors & Wholesalers

 

 

Related Companies

 

Subsidiaries

Affiliates

Information on Related Companies is not available/applicable

 

 

Bankers

 

Crédit Du Maroc,

Branch: Strasbourg

1 Rue de Strasbourg,

Casablanca,

Morocco

Account Number:                                         40030173107

 

BMCE Bank,

Branch: Lalla Yacout

3 Avenue Lalla Yacout,

Casablanca,

Morocco

Account Number:                                         21006226976

 

Crédit Agricole du Maroc,

Branch: Bandoeng

1 Place Bandoeng,

Casablanca,

Morocco

Account Number:                                         O 102 911 Z 651

 

 

Charges Registered

 

Date of charge registered            Beneficiary of the charge                   Amount secured               Description of

                                                                                                                   by the charge                      charge

                                                                                                                             

19/11/2012                               Crédit Agricole du Maroc                             MDH 2,000,000         Mortgage

 

 

Financial Information

 

Source:                                                     Companies Registry

Figures are:                                               Official Figures

Currency:                                                  Moroccan Dirham

 

Months   Sales Figures                             Sales                                   Gross Profit/Loss            Net

                                                                                                                                                  Profit/Loss

               12                31/12/2011              55,036,197                           1,063,973                        672,613

               12                31/12/2010              55,663,757                           1,528,067                        1,097,827

               12                31/12/2009              75,503,127                           1,841,245                        1,290,757

               12                31/12/2008              60,577,729                           1,191,215                        724,631

               12                31/12/2007              70,631,775                           1,791,899                        1,181,172

               12                31/12/2006              55,629,430                           1,041,462                        562,892

               12                31/12/2005              49,673,831

               12                31/12/2004              39,806,198

               12                31/12/2003              37,489,579

               12                31/12/2002              41,065,204

               12                31/12/2001              33,877,417

 

 

Balance Sheet & Profit & Loss

 

BALANCE SHEET

                                                                    As at: 31‑Dec‑2011                            As at: 31‑Dec‑2010 As at:                                                                             31‑Dec‑2009

  Fixed Assets

  Land & Buildings                                                                         743,600                                                799,000                                                854,400

  Plant & Machinery                                                                        121,239                                                139,153                                                146,234

  Furniture & Equipment                                                               256,085                                                153,868                                                156,845

  Motor Vehicles

  Misc. Fixed Assets

  Total Fixed Assets                                                                  1,120,924                                             1,092,021                                             1,157,479

 

  Financial Assets

  Shares in Related Companies

  Loans to related companies

  Investments

  Deposits

  Misc. Financial Assets

  Total Financial Assets                                                                           0                                                             0                                                             0

 

  Intangibles

  Goodwill                                                                                        200,000                                                200,000                                                200,000

  Organisational Expenses                                                            15,359                                                  21,503

  Patents

  Misc. Intangible Assets

  Total Intangible Assets                                                             215,359                                                221,503                                                200,000

 

  Current Assets

  Stock                                                                                        23,234,147                                          28,096,430                                          13,490,449

  Stock & Work in Progress

  Trade Debtors & receivables                                                 5,867,241                                             5,750,038                                          19,092,256

  Provision for bad debs

  Other receivables

  Due from related companies

  Owed by shareholders

  Prepaid expenses

  Cash                                                                                                17,184                                                  33,286                                                179,576

  Tax recoverable                                                                        2,706,153                                             2,495,272                                             2,624,698

  Marketable Securities

  Misc. Current Assets                                                               1,037,747                                             1,013,855                                                820,202

  Total Current Assets                                                           32,862,472                                          37,388,881                                          36,207,181

  Total Assets                                                                           34,198,755                                          38,702,405                                          37,564,660

  Owner's Equity & Liabilities

  Issued and paid up capital                                                    4,000,000                                             4,000,000                                             4,000,000

  Share premium account

  Retained earnings                                                                   5,642,217                                             4,599,281                                             3,379,062

  Net profit/Loss for the year                                                        672,613                                             1,097,827                                             1,290,757

  Revaluation reserves

  Legal Reserves                                                                           357,064                                                302,173                                                237,635

  Other reserves

  Net Worth                                                                               10,671,894                                             9,999,281                                             8,907,454

 

 

  Deffered Taxation

  Provisions/allowances

  Mortgages/Loans

  Hire purchase

  Due to group of companies

  Minority interest

  Misc. deferred liabilities

  Total Long Term Liabilities                                                                   0                                                             0                                                             0

 

  Current Liabilities

  Creditors                                                                                 12,255,119                                          17,298,518                                          17,090,733

  Other creditors

  Accruals                                                                                        168,113                                                270,974                                                184,161

  Bank overdrafts/Loans                                                            9,895,167                                             9,853,047                                             9,538,522

  Misc. Loans

  Directors accounts

  Owing to shareholders

  Owing to related companies

  Proposed dividend

  Long Term‑due 1 year

  Hire Purchase‑under 1 year

  Taxation                                                                                     1,153,065                                             1,020,314                                             1,370,826

  Advance receipts

  Misc. Current Liabilities                                                                55,397                                                260,271                                                472,964

  Total Current Liabilities                                                       23,526,861                                          28,703,124                                          28,657,206

  Owner's Equity & Liabilities                                               34,198,755                                          38,702,405                                          37,564,660

 

          PROFIT & LOSS

 

                                                                             Figures are:                                         Figures are:                                        Figures are:

                                                                              Fiscal Year                                           Fiscal Year                                         Fiscal Year

 

                                                          01/01/2011 to 31/12/2011                01/01/2010 to 31/12/2010               01/01/2009 to 31/12/2009

  Total Income/Turnover                                                          55,036,197                                          55,663,757                                          75,503,127

  Cost of sales                                                                          46,814,898                                          65,389,098                                          63,623,028

 

  Gross Profit/(Loss)                                                                  8,221,299                                           ‑9,725,341                                          11,880,099

 

  Admin/selling expenses                                                                 9,026                                                     9,885                                                     6,686

  Services                                                                                     1,190,088                                             2,244,521                                             2,080,285

  Salaries                                                                                         842,837                                                712,329                                                674,558

  Auditors Fee                                                                                   15,986                                                  15,986                                                  42,323

  Stock Depreciation                                                                  4,862,283                                         ‑14,605,981                                             8,732,392

  Depreciation                                                                                 131,416                                                108,591                                                  99,896

  Misc. Operating Expenses

  Misc. Operating Income

  Net Operating Profit/(Loss)                                                  1,169,663                                             1,789,328                                                243,959

 

  Interest Receivable/Finance Income                                                                                                                                                                     311,698

  Group related income

  Misc. Financial Income                                                           1,154,879                                                852,235                                             1,855,755

  Total Financial Income                                                           1,154,879                                                852,235                                             2,167,453

 

  Interest Payable/Finance costs                                                869,423                                                  52,088                                                  53,983

  Misc. financial expenses                                                           391,146                                             1,061,408                                                516,184

  Total Financial Expenses                                                      1,260,569                                             1,113,496                                                570,167

 

  Profit/(Loss) before taxes                                                    1,063,973                                             1,528,067                                             1,841,245

 

  Income Tax                                                                                   391,360                                                430,240                                                550,488

  Other Tax

  Profit/(Loss) after taxes                                                           672,613                                             1,097,827                                             1,290,757

 

  Extraordinary items

  Exceptional items

  Misc. Items

 

  Net Profit/(Loss)                                                                         672,613                                             1,097,827                                             1,290,757

 

 

  Previous years retained earnings

  Current years net income                                                          672,613                                             1,097,827                                             1,290,757

  Misc. additions in current year

  Current years net loss

  Dividends in current year

  Withdrawals in current year

  Misc. deductions in current year

 

  Retained earnings at end of                                                    672,613                                             1,097,827                                             1,290,757

  financial period

 

  Average employees

 

  Directors fee

  Earnings per share

  Earnings per share‑previous year

 

 

Auditors Comments

 

Accounts obtained from:                          Companies registry

 

Auditors Opinion:                                     The audited financial statement gives a true and fair view of the state of

                                                                affairs of the   subject

 

Financial Statements have been prepared on an on‑going basis.

Assuming support of: shareholders

 

 

 

    


FINANCIAL RATIOS / COMPARATIVE DATA

 

                                      Actual Company      Industrial Averages     Actual Company      Industrial Averages

                                        Results (2011)                   (2011)                   Results (2010)                   (2010)

  Liquidity Ratios

  Current Ratio                                      1.40                            1.63                           1.30                            1.52

  Acid Test Ratio                                   0.41                            1.06                           0.32                            1.00

  Accounts                                            0.22                            0.38                           0.31                            0.41

  Payable/Sales Ratio

  Current Liabilities/Net                          2.20                            1.78                           2.87                            4.28

  Worth

  Total Liabilities/Net                              2.20                            1.33                           2.87                            4.44

  Worth

  Fixed Assets/Net                              10.50                           ‑7.11                          10.92                          41.08

  Worth (%)

 

  Profitability Ratios

  Gross Profit Ratio (%)                        14.94                          26.26                         ‑17.47                          25.70

  Return on Capital                                9.97                          19.80                          15.28                          23.04

  Employed (ROCE)(%)

  Net Profit/Sales (%)                             1.93                            3.71                           2.75                           ‑1.23

  Return on Assets (%)                          3.11                            5.22                           3.95                            3.93

 

  Efficiency Ratios

  Sales/Working Capital                         5.90                            8.66                           6.41                            7.52

  Assets/Sales(%)                               62.14                        131.40                          69.53                        123.39

  Shareholders                                      9.97                          33.30                          15.28                          22.15

  Return(%)

  Average Inventory                             200.10                        192.26                        116.07                        265.42

  Period

  Average Collection                             38.52                        217.84                          81.45                        139.31

  Period

 

  Leverage Ratios

  Capital Employed                                5.26                            5.52                           5.69                            6.89

 

  Number of                                                                             737                                                              737

  Companies within the

  industry (NACE G)

  Statistics based on                                       Wholesale and retail                                      Wholesale and retail

  NACE(G)                                                      trade;repair of motor                                      trade;repair of motor

                                                                     vehicles and                                                  vehicles and

                                                                     motorcycles                                                  motorcycles

 

The statistical Industrial Average results are calculated against companies within the database for the specific country.

 

INDUSTRY SECTOR COMPARATIVE DATA

 

        Elements Taken              Result for specific                    RANKING                Total Companies Used

                                                      company

DATE OF REGISTRATION                        19/01/1998                                    699                                  1464

TOTAL EMPLOYEES                                            15                                    575                                  1279

SALES (2011)                                            4,838,782                                    128                                    460

SALES (2010)                                            4,893,958                                    162                                    686

NET PROFIT (2011)                                        59,136                                    174                                    434

NET PROFIT (2010)                                        96,521                                    195                                    702

TOTAL ASSETS (2011)                              3,006,755                                    145                                    427

TOTAL ASSETS (2010)                              3,402,715                                    201                                    704

 

                                                                                                                                        Currency: EUROS

Rankings:

 

The results given below are calculated against companies with the Database for the specific country.

 

Scale: 1 is the highest result found in our database.

 

Example: Ranking 5: Total Companies used to generate the Ranking : 20

 

This means that this company is the 5th largest company out of 20 found in our database in the specific industry

 

 

Payments

 

Subject's payments reported to be:        UNDETERMINED

 

 

Representation

 

Auditors:                                                   MACOGEST (Marocaine de Comptabilité et de Gestion)

                                                                85, Rue Moha ou Hamou

                                                                Tel: 212 522 309 178

 

 

Other Comments

 

Other Comments:                                      Patent : 33306922

 

 


Interview & Reporter Comments

 

Name/Title:                                                Mr. Khalid Raji Financial Manager

 

Comment:                                                 We have sent a fax/e‑mail/questionnaire however no reply has been received

                                                                as of yet.

 

 

 

Reporter Comment:                  All legal forms in Morocco are obliged by law to be registered with the Registry Office

(OMPIC :  Office Marocain De La Propriete Industrielle Et Commerciale) which is publicly available.

 

Subject was found registered and Information obtained from above official source is as follows :

 

Registered name /  registration number / date of registration  / registered address / legal form / capital / main principals – administrators / shareholders / shareholders% / financial information.

 

According to the Morocco Commercial Law, all legal forms except for proprietorship entities are obliged to file their financial accounts to the OMPIC.

 

Any other data stated in the report was obtained directly from the subject company and/or other publicly available information. Therefore it should be used as a point of reference as it is not possible to verify such data with official sources.

 

We contacted the subject, they asked us to send an email to Mr. Khalid Raji, Financial

Manager, however, no reply was received as of yet.

 

The above mentioned information is from a previous report on 26/04/2012.

 

Conclusions

 

Local Reputation:                                       The company being investigated is considered by local reporters to be a Fair

                                                                / Normal Trade Risk.

 

 

Owner/Shareholders Comments:                 Some of the owners / shareholders have an active participation in the running

                                                                of the business.

 

 

Age of Business:                                       The company is a long established family run business.

 


Country Intelligence Information

 

Country:                       Morocco

Date:                            20/08/2013  00:00:00

Source:                        "Economist Intelligence Unit" ‑ The Economist

Risk: Last Updated: 07/08/2013

 

                                    Sovereign risk

                                    Morocco’s fiscal account will remain deeply in deficit, owing to high recurrent expenditure on

subsidies and wages. With new lending available on reasonable terms, much of it concessional, and a slight improvement in the country's external position, debt‑service payments will remain

            manageable.

 

            Currency risk

The current exchange‑rate system—a managed float—will be maintained, with the Moroccan dirham             weakening slightly in 2013 against a stronger euro. A US$6.2bn precautionary credit line from the IMF in 2012 and a US$1.5bn bond issuance in December 2012, which has boosted foreign reserves, will increase confidence in the dirham.

 

            Banking sector risk

The banking sector has benefited from prudential regulation, relatively low levels of non‑performing             loans and limited direct foreign exposure. But heavy government borrowing from the banks to fund a large fiscal deficit will remain a concern. The government is keen to widen Islamic finance options.

 

            Political risk

            The government will maintain high public spending in the short term to quell political and social

protests over unemployment, corruption and poverty. Tensions over the disputed territory of Western Sahara may also lead to violent demonstrations, but a military conflict is unlikely.

 

            Economic structure risk

A reliance on agriculture leaves the economy vulnerable to adverse weather conditions. The fiscal and external deficits fluctuate in line with movements in commodity prices and external performance is heavily dependent on European demand.

 

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.69

UK Pound

1

Rs.100.79

Euro

1

Rs.86.30

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

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

 

Unlimited

71-85

Aa

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

 

Large

56-70

A

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

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

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

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

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

 

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

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

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

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