MIRA INFORM REPORT

 

 

Report Date :

29.08.2013

 

IDENTIFICATION DETAILS

 

Name :

DRAGON TECHNOLOGY DISTRIBUTION PTE. LTD

 

 

Formerly Known As :

FE GLOBAL ELECTRONICS PTE LTD

 

 

Registered Office :

25, Kallang Avenue, 03-06, 339416,

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

04.04.1990

 

 

Com. Reg. No.:

199001577-W

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesaler of electronic components

 

 

No. of Employees :

180 [2013]

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory 

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

NOTES:

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

 

ECGC Country Risk Classification List – March 31st 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

Singapore ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. Real GDP growth averaged 8.6% between 2004 and 2007. The economy contracted 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% in 2010, on the strength of renewed exports, before slowing to 5.2% in 2011 and 1.3% in 2012, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity, which has sunk to an average of about 1.0% in the last decade. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

 

* Adopted abbreviations :

SC - Subject Company (the company enquired by you)

 

 

 

N/A - Not Applicable

 

 

 

 

 

 

 

 

 

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

199001577-W

COMPANY NAME

:

DRAGON TECHNOLOGY DISTRIBUTION PTE. LTD.

FORMER NAME

:

FE GLOBAL ELECTRONICS PTE LTD (30/04/2010)
FLEXTECH ELECTRONICS PTE LTD (24/05/2001)

INCORPORATION DATE

:

04/04/1990

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

25, KALLANG AVENUE, 03-06, 339416, SINGAPORE.

BUSINESS ADDRESS

:

BLK 25, KALLANG AVENUE, #03-06, KALLANG BASIN INDUSTRIAL ESTATE, 339416, SINGAPORE.

TEL.NO.

:

65-62129629/62129800

FAX.NO.

:

65-62129630

WEB SITE

:

WWW.DRAGONGP.COM

CONTACT PERSON

:

SHANE PAUL MAINE ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

WHOLESALE OF ELECTRONIC COMPONENTS

 

 

 

ISSUED AND PAID UP CAPITAL

:

44,015,881.00 ORDINARY SHARE, OF A VALUE OF SGD 42,927,378.95

 

 

 

SALES

:

USD 75,295,592 [2012]

NET WORTH

:

USD 31,781,558 [2012]

 

 

 

STAFF STRENGTH

:

180 [2013]

BANKER (S)

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

HISTORY / BACKGROUND

 

The SC is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the SC must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the SC is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the SC is insolvent. The SC is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The SC is principally engaged in the (as a / as an) wholesale of electronic components.

 

The immediate holding company of the SC is INFLEXIONPOINT ASIA PTE. LTD., a company incorporated in SINGAPORE.

 

The major shareholder(s) of the SC are shown as follows :


Name

Address

IC/PP/Loc No

Shareholding

(%)

INFLEXIONPOINT ASIA PTE. LTD.

8, WILKIE ROAD, 03-01, WILKIE EDGE, 228095, SINGAPORE.

201300634

44,015,881.00

100.00

 

 

 

---------------

------

 

 

 

44,015,881.00

100.00

 

 

 

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

=====

+ Also Director

 

The SC interest in other companies (Subsidiaries/Associates) are shown as follow :



Local No

Country

Company

(%)

As At

200106701M

SINGAPORE

FE-DECIBELS ELECTRONICS PTE LTD

70.00

31/12/2012

 

 

 

 

 

 

 

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

MR. SHANE PAUL MAINE

Address

:

C/O 8 LA COLOMBERIE, ST HELIER JERSEY, JE2 4QB, FIRST FLOOR OFFICE, UNITED KINGDOM.

IC / PP No

:

099125001

 

 

 

 

 

 

 

 

 

Nationality

:

BRITISH

Date of Appointment

:

03/05/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

NEERAJ CHAUHAN

Address

:

125, WHITLEY ROAD, 03-06, VILLA DES FLORES, 297820, SINGAPORE.

IC / PP No

:

S7084949F

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

03/05/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

SHANE PAUL MAINE

 

Position

:

DIRECTOR

 

 

 

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ONG POH LENG

 

IC / PP No

:

S7531079Z

 

 

 

 

 

Address

:

1, PENSHURST PLACE, SERANGOON GARDEN ESTATE, 556417, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

 

 

 

 

 

 

 

 

 

 


ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201305656

25/04/2013

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

N/A

Unsatisfied

 

LEGAL CHECK AGAINST SC


* A check has been conducted in our databank against the SC whether the subject has been involved in any litigation. 

No legal action was found in our databank. 

No winding up petition was found in our databank. 

 

PAYMENT RECORD

 

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES

 

 

 


The SC refused to disclose its suppliers. 

The SC refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

X

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 



CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

ELECTRONIC COMPONENTS

 

 

 

 

 

Total Number of Employees:

YEAR

2013

 


GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

180

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The SC is principally engaged in the (as a / as an) wholesale of electronic components. 

The SC refused to disclose any information on its operation. 


RECENT DEVELOPMENT


Jan 15, 2013 

InflexionPoint Technologies is a global-focused IT supply chain company. This is the first investment by InflexionPoint which is in the process of aggregating IT Distribution companies in Asia. It recently announced a Share Purchase Agreement to acquire a majority share in a Singapore based IT Component Distributor, Dragon Technology Group.

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client

:

65 62129 800

Current Telephone Number

:

65-62129629/62129800

Match

:

YES

 

 

 

Address Provided by Client

:

BLK 25 KALLANG AVENUE #03-06, KALLANG BASIN INDUSTRIAL ESTATE, SINGAPORE - 339416

Current Address

:

BLK 25, KALLANG AVENUE, #03-06, KALLANG BASIN INDUSTRIAL ESTATE, 339416, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


we contacted one of the staff from the SC and she only provided limited information on the SC.

The SC refused to disclose further information on the recent development news.


FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

2.57%

]

 

Profit/(Loss) Before Tax

:

Decreased

[

38.44%

]

 

Return on Shareholder Funds

:

Unfavourable

[

2.66%

]

 

Return on Net Assets

:

Unfavourable

[

5.07%

]

 

 

 

 

 

 

 

 

The higher turnover could be attributed to the favourable market condition.The SC's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the SC was inefficient in utilising its assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

42 Days

]

 

Debtor Ratio

:

Unfavourable

[

71 Days

]

 

Creditors Ratio

:

Favourable

[

51 Days

]

 

 

 

 

 

 

 

 

The SC's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the SC was weak in its credit control. However, the SC could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. The SC had a favourable creditors' ratio where the SC could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

1.04 Times

]

 

Current Ratio

:

Unfavourable

[

1.30 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the SC in order to assure its creditors of its ability to meet short term obligations and the SC was in a good liquidity position. Thus, we believe the SC is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Unfavourable

[

2.11 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The SC's interest cover was low. If its profits fall or when interest rate rises, it may not be able to meet all its interest payment. The SC had no gearing and hence it had virtually no financial risk. The SC was financed by its shareholders' funds and internally generated fund. During the economic downturn, the SC, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Although the SC's turnover had increased, its profits had declined over the same corresponding period. This could be due to the stiffer market competition and / or higher operating costs which lowered the SC's profit margin. The SC was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the SC should be able to repay its short term obligations. If there is a fall in the SC's profit or any increase in interest rate, the SC may not be able to generate sufficient cash-flow to service its interest. The SC was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The SC has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the SC : LIMITED

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

 

 

 

 

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

<0.8>

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

 

 

 

 

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

 

 

 

 

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

<2.2>

4.3

12.8

8.5

<1.3>

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

<32.5>

25.6

9.4

 

 

 

 

 

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

<10.78>

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

<0.8>

11.4

2.8

<5>

<2.2>

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

<15.9>

<11.5>

<25.3>

<0.7>

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

<7.7>

103.7

<26.3>

<38.2>

35.2

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

<0.32>

3.25

<0.48>

4.25

3.64

Fish Supply & Wholesale

<6.31>

<1.93>

<10.5>

12.10

<0.5>

 

 

 

 

 

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

 

 

 

 

 

Construction

45.90

<36.9>

14.20

20.50

28.70

Real Estate

<11.2>

1.4

21.3

25.4

31.9

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

<1.3>

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

<5.9>

<16.4>

<0.4>

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

<0.9>

<1.4>

0.30

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 




INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

 

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

 

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%. 

 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1990, the SC is a Private Limited company, focusing on wholesale of electronic components. The SC has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the SC to further enhance its business in the near term. The SC is expected to enjoy a stable market shares. Having strong support from its holding company has enabled the SC to remain competitive despite the challenging business environment. The SC is a large entity with strong capital position. We are confident with the SC's business and its future growth prospect. 

Over the years, the SC has penetrated into both the local and overseas market. The SC has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the SC to further enhance its business in the near term. The SC is a fairly large and rapidly growing company with over 180 staff in its operations. Overall, we regard that the SC's management capability is average. This indicates that the SC has greater potential to improve its business performance and raising income for the SC. 

Financially, the SC registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. The SC has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The SC is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the SC virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 31,781,558, the SC should be able to maintain its business in the near terms. 

The SC's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the SC has a good control over its resources. 

The SC's payment habit is average. With its adequate working capital, the SC should be able to pay its short term debts. 

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the SC is expected to benefit from the favourable outlook of the industry. 

Based on the above condition, we recommend credit be granted to the SC normally.

 

PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

DRAGON TECHNOLOGY DISTRIBUTION PTE. LTD.

 

Financial Year End

2012-12-31

2011-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

 

 

 

TURNOVER

75,295,592

73,406,133

Other Income

917,723

1,230,303

 

----------------

----------------

Total Turnover

76,213,315

74,636,436

Costs of Goods Sold

<70,060,638>

<67,668,069>

 

----------------

----------------

Gross Profit

6,152,677

6,968,367

 

----------------

----------------

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

847,892

1,377,415

 

----------------

----------------

PROFIT/(LOSS) BEFORE TAXATION

847,892

1,377,415

Taxation

<2,146>

<151,124>

 

----------------

----------------

PROFIT/(LOSS) AFTER TAXATION

845,746

1,226,291

 

----------------

----------------

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

3,246,666

2,020,375

 

----------------

----------------

As restated

3,246,666

2,020,375

 

----------------

----------------

PROFIT AVAILABLE FOR APPROPRIATIONS

4,092,412

3,246,666

 

----------------

----------------

RETAINED PROFIT/(LOSS) CARRIED FORWARD

4,092,412

3,246,666

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Others

764,490

765,347

 

----------------

----------------

 

764,490

765,347

 

BALANCE SHEET

 

DRAGON TECHNOLOGY DISTRIBUTION PTE. LTD.

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

247,851

332,108

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Subsidiary companies

21,460,677

21,460,679

Associated companies

-

3,217

Deferred assets

213,000

257,000

 

----------------

----------------

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

21,673,677

21,720,896

 

 

 

INTANGIBLE ASSETS

 

 

Others

30,778

30,778

 

----------------

----------------

TOTAL INTANGIBLE ASSETS

30,778

30,778

 

----------------

----------------

TOTAL LONG TERM ASSETS

21,952,306

22,083,782

 

 

 

CURRENT ASSETS

 

 

Stocks

8,600,248

8,319,736

Trade debtors

14,564,286

14,230,203

Other debtors, deposits & prepayments

124,554

178,086

Amount due from related companies

16,928,609

13,282,285

Cash & bank balances

2,307,254

5,319,389

 

----------------

----------------

TOTAL CURRENT ASSETS

42,524,951

41,329,699

 

----------------

----------------

TOTAL ASSET

64,477,257

63,413,481

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

9,768,533

12,056,607

Other creditors & accruals

246,474

127,913

Bill & acceptances payable

-

7,650,409

Amounts owing to related companies

6,360,475

5,382,875

Provision for taxation

66,446

125,359

Other liabilities

16,253,771

7,134,506

 

----------------

----------------

TOTAL CURRENT LIABILITIES

32,695,699

32,477,669

 

----------------

----------------

NET CURRENT ASSETS/(LIABILITIES)

9,829,252

8,852,030

 

----------------

----------------

TOTAL NET ASSETS

31,781,558

30,935,812

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

27,689,146

27,689,146

 

----------------

----------------

TOTAL SHARE CAPITAL

27,689,146

27,689,146

 

 

 

RESERVES

 

 

Retained profit/(loss) carried forward

4,092,412

3,246,666

 

----------------

----------------

TOTAL RESERVES

4,092,412

3,246,666

 

 

 

 

----------------

----------------

SHAREHOLDERS' FUNDS/EQUITY

31,781,558

30,935,812

 

 

 

 

----------------

----------------

 

31,781,558

30,935,812

 

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

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

 

 

FINANCIAL RATIO

 

 

DRAGON TECHNOLOGY DISTRIBUTION PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

2,307,254

5,319,389

Net Liquid Funds

2,307,254

<2,331,020>

Net Liquid Assets

1,229,004

532,294

Net Current Assets/(Liabilities)

9,829,252

8,852,030

Net Tangible Assets

31,750,780

30,905,034

Net Monetary Assets

1,229,004

532,294

BALANCE SHEET ITEMS

 

 

Total Borrowings

0

7,650,409

Total Liabilities

32,695,699

32,477,669

Total Assets

64,477,257

63,413,481

Net Assets

31,781,558

30,935,812

Net Assets Backing

31,781,558

30,935,812

Shareholders' Funds

31,781,558

30,935,812

Total Share Capital

27,689,146

27,689,146

Total Reserves

4,092,412

3,246,666

LIQUIDITY (Times)

 

 

Cash Ratio

0.07

0.16

Liquid Ratio

1.04

1.02

Current Ratio

1.30

1.27

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

42

41

Debtors Ratio

71

71

Creditors Ratio

51

65

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.00

0.25

Liabilities Ratio

1.03

1.05

Times Interest Earned Ratio

2.11

2.80

Assets Backing Ratio

1.15

1.12

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

1.13

1.88

Net Profit Margin

1.12

1.67

Return On Net Assets

5.07

6.93

Return On Capital Employed

5.07

6.92

Return On Shareholders' Funds/Equity

2.66

3.96

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

 

 

Contingent Liabilities

0

0





 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.68.36

UK Pound

1

Rs.106.03

Euro

1

Rs.91.47

 

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.