MIRA INFORM REPORT

 

 

Report Date :

14.12.2013

 

IDENTIFICATION DETAILS

 

Name :

SUPERSTARS GMBH. DIAMOND EXPORT/IMPORT

 

 

Registered Office :

Friedenstr. 78, D 75173 Pforzheim

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

25.09.1981

 

 

Com. Reg. No.:

HRB 501709

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Wholesale of clocks and watches and jewelry

 

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

GERMANY - ECONOMIC OVERVIEW

 

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

Source : CIA


Company name

 

Superstars GmbH. Diamond Export/Import

Friedenstr. 78

D 75173 Pforzheim

Telephone:07231/28094-24

Telefax:  07231/28094-10

E-mail:   superstars_germany@gmx.de

 

 

CONCLUSION

 

Business relations are permissible.

 

 

Company details

 

LEGAL FORM               Private limited company

Date of foundation:         25.09.1981

Registered on:               03.11.1981

Commercial Register:     Local court 68159 Mannheim

under:                           HRB 501709

 

Share capital:               EUR            153,387.56

 

 

Shareholder

 

Kaushik R. Metha

Carl-Schurz-Str. 127

D 75180 Pforzheim

born: 09.06.1956

Share:             EUR            153,387.56

 

 

Manager

 

Kaushik R. Metha

Carl-Schurz-Str. 127

D 75180 Pforzheim

born: 09.06.1956

Marital status: married

 

 


COMPANY HISTORY

 

03.11.1981 - 17.07.2000  Superstars GmbH Diamond Export / Import

Carl-Schurz-Str. 127

D 75180 Pforzheim

Private limited company

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

46480   Wholesale of clocks and watches and jewelry

 

 

FINANCIAL INFORMATION

 

Payment experience:  within agreed terms

 

Negative information:We have no negative information at hand.

 

Balance sheet year:  2011

 

 

REAL ESTATE

 

Type of ownership:   Tenant

Address              Friedenstr. 78

D 75173 Pforzheim

 

Land register documents were not available.

 

 

BANKERS

 

SPARKASSE PFORZHEIM CALW, PFORZHEIM

Sort. code: 66650085, BIC: PZHSDE66XXX

 

 

FINANCIAL FIGURES

Gross profit or loss:2011               EUR          1,392,010.00

Profit:              2011               EUR            384,436.00

Equipment:                              EUR             24,071.00

Ac/ts receivable:                       EUR          5,623,581.00

Liabilities:                            EUR          7,676,691.00

Total numbers of vehicles:                                      1

Employees:                                                      6

- thereof permanent staff:                                      3

- Part-time employees:                                          3

 

 

BALANCE SHEETS

 

Balance sheet ratios 01.01.2011 - 31.12.2011

Equity ratio [%]:                 15.52

Liquidity ratio:                   0.75

Return on total capital [%]:       4.18

 

Balance sheet ratios 01.01.2010 - 31.12.2010

Equity ratio [%]:                 17.28

Liquidity ratio:                   0.63

Return on total capital [%]:       2.00

 

Balance sheet ratios 01.01.2009 - 31.12.2009

Equity ratio [%]:                 19.04

Liquidity ratio:                   0.68

Return on total capital [%]:       6.60

 

Balance sheet ratios 01.01.2008 - 31.12.2008

Equity ratio [%]:                  8.19

Liquidity ratio:                   0.70

Return on total capital [%]:       0.22

 

Equity ratio

The equity ratio indicates the portion of the equity as compared

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

economic stability (solvency) and thus the financial autonomy of

a company.

 

Liquidity ratio

The liquidity ratio shows the proportion between adjusted

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

the company's financial dependancy from external creditors.

 

Return on total capital

The return on total capital shows the efficiency and return on

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

on total capital, the more economically does the company work

with the invested capital.

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2011 - 31.12.2011

 

ASSETS                                  EUR          9,225,398.30

Fixed assets                           EUR             24,071.00

Tangible assets                       EUR             24,071.00

Other tangible assets / fixtures and

fittings                             EUR             24,071.00

Current assets                         EUR          9,200,934.30

Stocks                                EUR          3,364,666.00

Accounts receivable                   EUR          5,623,581.41

Other debtors and assets             EUR          5,623,581.41

Liquid means                          EUR            212,686.89

Remaining other assets                 EUR                393.00

Accruals (assets)                     EUR                393.00

 

LIABILITIES                             EUR          9,225,398.30

Shareholders' equity                   EUR          1,458,417.22

Capital                               EUR            153,387.56

Subscribed capital (share capital)   EUR            153,387.56

Balance sheet profit/loss (+/-)       EUR          1,305,029.66

Profit / loss brought forward        EUR            920,594.10

Annual surplus / annual deficit      EUR            384,435.56

Provisions                             EUR             26,200.00

Liabilities                            EUR          7,676,691.08

Financial debts                       EUR          1,050,416.63

Liabilities due to banks             EUR          1,050,416.63

Other liabilities                     EUR          6,626,274.45

Unspecified other liabilities        EUR          6,626,274.45

Other liabilities                      EUR             64,090.00

Deferred taxes (not included under

provisions/liabilities)               EUR             64,090.00

Guarantees and other commitments       EUR            460,060.81

Discounted bills of exchange          EUR            460,060.81

 

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

Code (HGB)

Gross result (+/-)                     EUR          1,392,009.97

Staff expenses                         EUR            224,246.09

Wages and salaries                    EUR            197,279.01

Social security contributions and

expenses for pension plans and

benefits                              EUR             26,967.08

Total depreciation                     EUR              6,165.25

Depreciation on tangible / intangible

asssets (incl. start-up and exp. of

bus.                                  EUR              6,165.25

Other operating expenses               EUR            691,482.96

Operating result from continuing

operations                             EUR            470,115.67

Interest result (+/-)                  EUR            -33,680.55

Interest and similar income           EUR             24,421.41

Interest and similar expenses         EUR             58,101.96

thereof paid to related companies    EUR                166.44

Financial result (+/-)                 EUR            -33,680.55

Result from ordinary operations (+/-)  EUR            436,435.12

Income tax / refund of income tax (+/-)EUR            -50,894.56

Other taxes / refund of taxes          EUR             -1,105.00

Tax (+/-)                              EUR            -51,999.56

Annual surplus / annual deficit        EUR            384,435.56

 

Type of balance

sheet:               Company balance sheet

 

Financial year:      01.01.2010 - 31.12.2010

 

ASSETS                                  EUR          6,350,598.17

Fixed assets                           EUR            160,275.00

Tangible assets                       EUR             10,475.00

Other tangible assets / fixtures and

fittings                             EUR             10,475.00

Financial assets                      EUR            149,800.00

Shares in participations /

subsidiaries and the like            EUR            149,800.00

Shares in related companies         EUR            149,800.00

Current assets                         EUR          6,189,987.17

Stocks                                EUR          2,887,637.00

Accounts receivable                   EUR          3,300,992.71

Trade debtors                        EUR          3,240,267.83

Other debtors and assets             EUR             60,724.88

Liquid means                          EUR              1,357.46

Remaining other assets                 EUR                336.00

Accruals (assets)                     EUR                336.00

 

LIABILITIES                             EUR          6,350,598.17

Shareholders' equity                   EUR          1,123,981.66

Capital                               EUR            153,387.56

Subscribed capital (share capital)   EUR            153,387.56

Balance sheet profit/loss (+/-)       EUR            970,594.10

Profit / loss brought forward        EUR            743,006.54

Annual surplus / annual deficit      EUR            227,587.56

Provisions                             EUR             41,943.00

Liabilities                            EUR          5,166,679.91

Financial debts                       EUR          1,401,675.36

Liabilities due to banks             EUR          1,401,675.36

Other liabilities                     EUR          3,765,004.55

Trade creditors (for IAS incl. bills

of exchange)                         EUR          3,217,866.35

Liabilities from received advance

payments                             EUR             21,008.40

Liabililties due to related companiesEUR             49,005.98

Unspecified other liabilities        EUR            477,123.82

Other liabilities                      EUR             17,993.60

Deferred taxes (not included under

provisions/liabilities)               EUR             17,993.60

 

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

Code (HGB)

Gross result (+/-)                     EUR            959,617.06

Staff expenses                         EUR            200,582.92

Wages and salaries                    EUR            174,848.00

Social security contributions and

expenses for pension plans and

benefits                              EUR             25,734.92

Total depreciation                     EUR              7,137.00

Depreciation on tangible / intangible

asssets (incl. start-up and exp. of

bus.                                  EUR              7,137.00

Other operating expenses               EUR            544,453.51

Operating result from continuing

operations                             EUR            207,443.63

Interest result (+/-)                  EUR            -28,524.62

Interest and similar income           EUR             24,481.68

Interest and similar expenses         EUR             53,006.30

thereof paid to related companies    EUR              1,345.29

Financial result (+/-)                 EUR            -28,524.62

Result from ordinary operations (+/-)  EUR            178,919.01

Extraordinary income                   EUR            134,018.80

Extraordinary expenses                 EUR             32,649.10

Extraordinary result (+/-)             EUR            101,369.70

Income tax / refund of income tax (+/-)EUR            -51,643.15

Other taxes / refund of taxes          EUR             -1,058.00

Tax (+/-)                              EUR            -52,701.15

Annual surplus / annual deficit        EUR            227,587.56


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.12

UK Pound

1

Rs.101.53

Euro

1

Rs.85.41

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

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.