MIRA INFORM REPORT

 

 

Report Date :

05.12.2013

 

IDENTIFICATION DETAILS

 

Name :

AZGARD NINE LTD. (ANL)

 

 

Registered Office :

Ismail Aiwan-e-Science, off Shahrah-e-Roomi, Lahore-54600

 

 

Country :

Pakistan

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

20.01.1993

 

 

Reg. No.:

0029409

 

 

Legal Form :

Limited Liability company

 

 

Line of Business :

Manufacturing of Yarn, Denim and Denim products

 

 

No. of Employees :

Not Available

 

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)

Pakistan

B2

B2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

PAKISTAN - ECONOMIC OVERVIEW

 

Decades of internal political disputes and low levels of foreign investment have led to slow growth and underdevelopment in Pakistan. Agriculture accounts for more than one-fifth of output and two-fifths of employment. Textiles account for most of Pakistan's export earnings, and Pakistan's failure to expand a viable export base for other manufactures has left the country vulnerable to shifts in world demand. Official unemployment is under 6%, but this fails to capture the true picture, because much of the economy is informal and underemployment remains high. Over the past few years, low growth and high inflation, led by a spurt in food prices, have increased the amount of poverty - the UN Human Development Report estimated poverty in 2011 at almost 50% of the population. Inflation has worsened the situation, climbing from 7.7% in 2007 to almost 12% for 2011, before declining to 10% in 2012. As a result of political and economic instability, the Pakistani rupee has depreciated more than 40% since 2007. The government agreed to an International Monetary Fund Standby Arrangement in November 2008 in response to a balance of payments crisis. Although the economy has stabilized since the crisis, it has failed to recover. Foreign investment has not returned, due to investor concerns related to governance, energy, security, and a slow-down in the global economy. Remittances from overseas workers, averaging about $1 billion a month since March 2011, remain a bright spot for Pakistan. However, after a small current account surplus in fiscal year 2011 (July 2010/June 2011), Pakistan's current account turned to deficit in fiscal year 2012, spurred by higher prices for imported oil and lower prices for exported cotton. Pakistan remains stuck in a low-income, low-growth trap, with growth averaging about 3% per year from 2008 to 2012. Pakistan must address long standing issues related to government revenues and energy production in order to spur the amount of economic growth that will be necessary to employ its growing and rapidly urbanizing population, more than half of which is under 22. Other long term challenges include expanding investment in education and healthcare, adapting to the effects of climate change and natural disasters, and reducing dependence on foreign donors.

 

Source : CIA

 


GENERAL INFORMATION

 

Business Name

AZGARD NINE LTD. (ANL)

Address

Head Office / Registered Office: Ismail Aiwan-e-Science, off Shahrah-e-Roomi, Lahore-54600

 

Project Location:

Unit 1:

2.5 KM off Manga, Raiwind Road, District Kasur

Unit 2:

Alipur Road, Muzaffargarh

Unit 3:

20 KM off Ferozepur Road, 6 KM Badian Road on Ruhi Nala, Der Khurd, Lahore

 

Inquiry Address:

ISMAIL AIWAN-E-SCIENCE BLDG FEROZPUR ROAD LAHORE

Telephone

+92(0)42 111-786-645

Fax

+92(0)42 35761791

Mobile

NIL

Email

Zahid.rafiq@azgard9.com

Website

www.Azgard9.com

Business activities

Manufacturing of Yarn, Denim and Denim products.

 

 

Registry Details

 

CRO Registration Number

0029409

Date of Registration

20/1/1993

 

 

Other registry & certification details:

 

Current Legal Form

Limited Liability company

National Tax Registration Number

1319140-3

Date of Registration

15/11/2001

GST Registration Number

0301520201346

Date of Registration

26/02/1996

Chamber of Commerce & Industry

1. Lahore Chamber of Commerce & Industry

2. All Pakistan Textile Mills Association (APTMA)

3. Pakistan Readymade Garments Manufacturers and Exporters Association (PRGMEA)

Date of Registration

Undetermined

ISO Certification

ISO-9000, ISO-9001, ISO-14000

Date of Registration

Undetermined

Other certifications

OEKO TAX100, ORGANIC

Date of Registration

Undetermined

 

Capital

 

Type

No. of Shares

Par Value

Total Value

Authorized

1,500,000,000

10/-

Rs.15,000,000,000

Issued, Subscribed & Paid-Up

Rs. 520,996,953

10/-

Rs. 5,209,969,530

 

 

History

 

Who started

Legler Nafees Denim Mills was established as a joint venture between the colony group of Pakistan and Legler Spa, Italy.

When started

1994

Change in Business Name

Legler-Nafees Denim Mills to Azgard Nine Limited

Year of change

2004

Merger / Acquisition

Azgard Nine Limited was merged into Nafees Cotton Mills Ltd.

Year of change

2002

 

 

PRINCIPALS (SPONSORS)

 

Name

Number of Shares

Nationality

Appointment Date (Last)

Mr. Ahmed H. Shaikh

30,622,000

Pakistani

10/07/09

Mr. Aehsun M.H Sheikh

10,733,000

Pakistani

07/07/09

Nasir Ali Khan Bhatti

Undetermined

Pakistani

28/02/13

Mr. Naseer Mian

Undetermined

Pakistani

02/05/11

Mr. Usman Rasheed

Undetermined

Pakistani

30/04/10

Mr. Imran Maqbool

Undetermined

Pakistani

29/04/13

Mr. Imtiaz Ali Bhatti

Undetermined

Pakistani

10/09/12

 

 

Other share holder

 

SAJ Capital Management Ltd.

38,460,000

Jahangir Siddiqui & Co. Ltd.

112,157,863

Total

150,617,863

 

 

KEY MANAGEMENT

 

Name

 

Position in organization

Qualification

Years in employment

Aehsun M.H. Shaikh

Chairman

Details not provided

Ahmed H. Sheikh

Chief Executive Officer

Muhammad Ijaz Haider

Company Secretary

Zahid Rafiq,

Chief Financial Officer

FCA

---

 

Statutory offices

Name of service provider

Statutory Auditors

KPMG Taseer Hadi & Company.

Legal Advisory Services

M/S. Hamid Law Associates

 

 

BANKERS

 

Bank name

Approved financing limits in PKR

National Bank of Pakistan

54,259,312,292

Faysal Bank Limited

9,367,760,042

Summit Bank Limited

90,554,245

KASB Bank Limited

87,397,150

United Bank Limited

69,681,083

Standard Chartered Bank (Pakistan) Limited

66,855,751

NIB Bank Limited

61,690,668

Allied Bank Limited

48,445,090

Silk Bank Limited

31,637,012

 

 

DETAILS OF BUSINESS ACTIVITIES

 

The Company is a composite spinning, weaving, dyeing and stitching unit engaged in the manufacturing of yarn, denim and denim products. ANL is listed on the Karachi Stock Exchange and aims to be the country’s largest denim product company. ANL has earned good reputation in the market due to its quality.

 

ANL has also earned international recognition in the form of ISO certification and other awards/certification such as SA 8000 : 2008, OE 100 and Oeko - Tex 100.

 

Purchases (Incl. Imports)

Imports from

China, Singapore, Taiwan, UK, USA

Importing terms

LC basis

Local (%)

60%

Local buying terms

60 days cash & credit basis.

 

Sales (Incl. Exports)

Exports to

Italy, Spain, Turkey, USA and China

Exporting terms

LC/DA basis.

Local (%)

20%

Local selling terms

30 days credit

 

 

NUMBER OF EMPLOYEES (Details not available)

 

Nature of employment

Current Year

Previous Year

All Staff

Undetermined

Undetermined

Total

Undetermined

 

 

BUSINESS FACILITIES

 

Head office Address

Owned / Rented

Area (approx)

Ismail Aiwan-e-Science, Shahrah-e-Roomi, Lahore-54600

Undetermined

Factory Address

 

 

 

Owned / Rented

Area (approx)

Unit 1: 2.5 KM off Manga, Raiwind Road, District Kasur.

Unit 2: Alipur Road, Muzaffaragarh.

Unit 3: 20 KM off Ferozepur Road, 6 KM Badian Road on Ruhi Nala,

Der Khurd, Lahore.

Undetermined

Undetermined

 

 

MARKET REPUTATION

 

Market Reputation:

During the market check of ANL we contacted various suppliers / customer / competitor of the subject company. In their opinion the subject company enjoys good market reputation. Market sources further mentioned that ANL is well known as a profitable business in the industry.

 

 

DETAILS OF RELATED BUSINESSES

 

Business Name

City

Line of Business

Percentile of Shareholding

Montebello S.R.L

Europe

Textile and Apparel

100%

 

 

BUSINESS PERFORMANCE

 

Particulars

30-Jun-13

30-Jun-12

 % Change

 

 

 

 

Current assets

      5,970,155,525

     17,682,682,199

       (66.24)

Current liabilities

     (9,732,794,035)

   (22,056,458,874)

       (55.87)

Working capital

   (3,762,638,510)

   (4,373,776,675)

       (13.97)

 

 

 

 

Non-current assets

     14,704,261,531

     15,190,765,500

        (3.20)

Long term liabilities

     (6,210,052,248)

     (2,753,455,935)

      125.54

Net worth

     4,731,570,773

     8,063,532,890

       (41.32)

 

 

 

 

Turnover

   13,719,625,585

   11,524,279,419

        19.05

Gross Profit

         461,579,630

     (1,118,047,401)

     141.28

EBIT

      3,203,234,266

     (2,536,242,646)

     (226.30)

Profit / (Loss) before tax

      1,101,484,062

     (5,960,620,717)

     (118.48)

Provision for taxation

        (137,539,517)

        (115,954,408)

        18.62

Profit / (Loss) after tax

         963,944,545

   (6,076,575,125)

    (115.86)

 

 

 

 

Creditors

     2,526,245,640

     4,049,064,395

      (37.61)

Debtors

     2,149,837,255

     2,384,301,663

         (9.83)

Cash & bank balances

         132,259,604

         289,721,743

      (54.35)

 

 

 

 

Growth trend

 

 

 

Sales growth (%)

19.05%

 

 

Gross profit growth (%)

-141.28%

 

 

 

 

 

 

Solvency

 

 

 

Current ratio

                  (0.61)

                  (0.80)

 

Quick ratio

                    0.95

                  (0.80)

 

Total liabilities to net worth ratio (%)

               (336.95)

               (307.68)

 

 

 

 

 

Profitability

 

 

 

Return on sales (%)

                    7.03

                 (52.73)

 

Return on net worth (%)

                  20.37

                 (75.36)

 

 

 

INTERVIEW & REPORTER COMMENTS

 

Contact person

Mr. Zahid Rafiq, Salman Khalid

Position

CFO, Manager

Comments

Both the above mentioned persons confirmed business.

Employees were seen busy in their respective tasks.

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.33

UK Pound

1

Rs.102.18

Euro

1

Rs.84.68

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.