MIRA INFORM REPORT

 

 

Report Date :

27.12.2013

 

IDENTIFICATION DETAILS

 

Name :

LARVIK GRANITE AS

 

 

Registered Office :

Dronningens Gate 28, Larvik 3262

 

 

Country :

Norway

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

12.03.1995

 

 

Com. Reg. No.:

930307378

 

 

Legal Form :

Limited company

 

 

Line of Business :

Quarrying of ornamental and building stone.

 

 

No. of Employees :

49

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Good

Payment Behaviour :

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 – September 30th, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Norway

                           A1    

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

NORWAY - ECONOMIC OVERVIEW

 

The Norwegian economy is a prosperous mixed economy, with a vibrant private sector, a large state sector, and an extensive social safety net. The government controls key areas, such as the vital petroleum sector, through extensive regulation and large-scale state-majority-owned enterprises. The country is richly endowed with natural resources - petroleum, hydropower, fish, forests, and minerals - and is highly dependent on the petroleum sector, which accounts for the largest portion of export revenue and about 20% of government revenue. Norway is the world's third-largest natural gas exporter; and seventh largest oil exporter, making one of its largest offshore oil finds in 2011. Norway opted to stay out of the EU during a referendum in November 1994; nonetheless, as a member of the European Economic Area, it contributes sizably to the EU budget. In anticipation of eventual declines in oil and gas production, Norway saves state revenue from the petroleum sector in the world's second largest sovereign wealth fund, valued at over $700 billion in January 2013 and uses the fund''s return to help finance public expenses. After solid GDP growth in 2004-07, the economy slowed in 2008, and contracted in 2009, before returning to positive growth in 2010-12, however, the government budget is set to remain in surplus.

 

Source : CIA

 

 


REGISTERED NAME & COMPANY SUMMARY

 

Company name

LARVIK GRANITE AS

Company number

930307378

Address

Dronningens gate 28

 

 

City

LARVIK 3262

Legal form

Limited company

Website address

E-mail address

mail@larvik-granite.no  

Telephone Number

00 47 33138200

Fax Number

00 47 33138210

Registration date

12/03/1995

Status

Active

Previous Name

-

Share capital

1,000,000

Name change date

-

Currency

-

 

 

Number of employees

49

 

 

DIRECTORS/MANAGEMENT

 

Current Directors

Name

Address

Function

Hansen, Even Askemyr

Skaufaret 12 B STAVERN 3292

General manager/CEO

Vaernewyck, Philippe Victor Robert

Schalumstrasse 33 9490 Vaduz

Chairman of the board

Overberghe, Dirk Ghislain Maurice van

Schalumstrasse 33 9490 Vaduz

Board member(s)

Vaernewyck, Vinciana L R

Schalumstrasse 33 9490 Vaduz

Board member(s)

 

NEGATIVE INFORMATION

 

No negative information found.

 

SHARE & SHARE CAPITAL INFORMATION

 

Shareholders

Shareholder Name

Number of Shares

Percentage Share

BRACHOT HERMANT NV

100

100.0

 

PAYMENT INFORMATION

 

N/a

 

GROUP STRUCTURE & AFFILIATED COMPANIES

 

Ultimate Holding Company

Company Name

BRACHOT HERMANT NV B.V.

 

 

FINANCIAL INFORMATION

 

Key Financials

Year to Date

Sales Revenue

Profit Before Tax

Total Equity

2012

143,253,000

17,052,000

44,812,000

2011

129,560,000

21,548,000

40,576,000

2010

117,053,000

9,541,000

33,010,000

2009

144,875,000

21,407,000

26,454,000

2008

122,939,000

-42,368,000

10,870,000

 

Profit & Loss Account

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Complete Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Sales Revenue

143,253,000

10.6 %

129,560,000

10.7 %

117,053,000

-19.2 %

144,875,000

17.8 %

122,939,000

Other operating income

3,000

-97.7 %

128,000

-33.7 %

193,000

-74.5 %

756,000

-56.9 %

1,756,000

Total Operating Income

143,256,000

10.5 %

129,688,000

10.6 %

117,246,000

-19.5 %

145,631,000

16.8 %

124,695,000

Total Operating Expenses

125,251,000

18.8 %

105,463,000

-0.6 %

106,065,000

-10.4 %

118,354,000

-16.7 %

142,118,000

Operating Profit

18,005,000

-25.7 %

24,225,000

116.7 %

11,181,000

-59.0 %

27,277,000

256.6 %

-17,423,000

Wages & Salaries

33,879,000

-2.0 %

34,582,000

9.2 %

31,675,000

-6.8 %

33,995,000

-20.3 %

42,672,000

Depreciation

14,482,000

-2.5 %

14,846,000

24.0 %

11,976,000

-11.7 %

13,556,000

-1.0 %

13,698,000

Financial Income

4,460,000

27.2 %

3,507,000

-65.8 %

10,269,000

785.3 %

1,160,000

-83.9 %

7,213,000

Financial Expenses

5,413,000

-12.5 %

6,184,000

-48.1 %

11,909,000

69.4 %

7,029,000

-78.1 %

32,158,000

Profit Before Tax

17,052,000

-20.9 %

21,548,000

125.8 %

9,541,000

-55.4 %

21,407,000

150.5 %

-42,368,000

Tax

-4,746,000

24.0 %

-6,244,000

-131.2 %

-2,701,000

57.1 %

-6,300,000

-151.9 %

12,130,000

Profit After Tax

12,306,000

-19.6 %

15,304,000

123.7 %

6,840,000

-54.7 %

15,107,000

150.0 %

-30,238,000

Extraordinary Result

0

-

0

-

0

-

0

-

0

Dividends

-

-

-

-

-

-

256,000

-

-

Net Result after Dividends

12,306,000

-19.6 %

15,304,000

123.7 %

6,840,000

-53.9 %

14,851,000

149.1 %

-30,238,000

 


Balance Sheet

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Complete Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Land & Buildings

26,029,000

-8.2 %

28,362,000

249.1 %

8,124,000

-14.8 %

9,540,000

-12.7 %

10,933,000

Plant & Machinery

40,482,000

-4.4 %

42,336,000

-6.0 %

45,060,000

-25.4 %

60,387,000

-17.0 %

72,724,000

Other Tangible Assets

186,000

-54.9 %

412,000

-12.2 %

469,000

-16.5 %

562,000

-22.6 %

726,000

Total Tangible Assets

66,697,000

-6.2 %

71,110,000

32.5 %

53,653,000

-23.9 %

70,489,000

-16.5 %

84,383,000

Intangible Assets

0

-

0

-

0

-

0

-100.0 %

5,366,000

Other Fixed Assets

10,000

0.0 %

10,000

0.0 %

10,000

0.0 %

10,000

-9.1 %

11,000

TOTAL FIXED ASSETS

66,707,000

-6.2 %

71,120,000

32.5 %

53,663,000

-23.9 %

70,499,000

-21.5 %

89,760,000

Inventories

22,812,000

-33.1 %

34,079,000

26.3 %

26,980,000

-27.4 %

37,165,000

-8.2 %

40,472,000

Trade Receivables

29,594,000

15.8 %

25,559,000

41.2 %

18,104,000

-25.9 %

24,439,000

57.3 %

15,538,000

Other Receivables

1,296,000

-51.5 %

2,672,000

346.8 %

598,000

-49.4 %

1,181,000

-41.7 %

2,024,000

Cash & Bank Deposits

1,192,000

-1.2 %

1,206,000

14.7 %

1,051,000

-5.9 %

1,117,000

-20.6 %

1,407,000

Other Current Assets

0

-

0

-

0

-

0

-

0

TOTAL CURRENT ASSETS

54,894,000

-13.6 %

63,516,000

35.9 %

46,733,000

-26.9 %

63,902,000

7.5 %

59,441,000

TOTAL ASSETS

121,601,000

-9.7 %

134,636,000

34.1 %

100,396,000

-25.3 %

134,401,000

-9.9 %

149,200,000

Trade Creditors

7,878,000

-34.4 %

12,010,000

30.6 %

9,199,000

-52.8 %

19,474,000

-11.7 %

22,047,000

Short Term Liabilities to Financial Institutions

-476,000

22.0 %

-610,000

-110.9 %

5,622,000

-40.4 %

9,427,000

-5.9 %

10,014,000

Short Term Liabilities to Group

0

-

0

-100.0 %

2,948,000

-

0

-

0

Other Short Term Loans

0

-

0

-

0

-

0

-

0

Miscellaneous Current Liabilities

25,863,000

44.3 %

17,925,000

94.6 %

9,210,000

-8.6 %

10,074,000

3.6 %

9,720,000

TOTAL CURRENT LIABILITIES

33,265,000

13.4 %

29,325,000

8.7 %

26,979,000

-30.8 %

38,975,000

-6.7 %

41,781,000

Long Term Liabilities to Financial Institutions

34,241,000

-35.5 %

53,057,000

45.4 %

36,499,000

-36.2 %

57,247,000

-34.0 %

86,713,000

Other Long Term Loans

0

-

0

-

0

-

0

-

0

Long Term Pension Commitments

0

-

0

-

0

-

0

-

0

Other Long Term Liabilities

9,283,000

-20.5 %

11,679,000

198.9 %

3,907,000

-66.7 %

11,725,000

25.0 %

9,382,000

TOTAL LONG TERM LIABILITIES

43,524,000

-32.8 %

64,736,000

60.2 %

40,406,000

-41.4 %

68,972,000

-28.2 %

96,095,000

TOTAL LIABILITIES

76,789,000

-18.4 %

94,061,000

39.6 %

67,386,000

-37.6 %

107,948,000

-21.7 %

137,877,000

Share Capital

1,000,000

0.0 %

1,000,000

0.0 %

1,000,000

0.0 %

1,000,000

-

0

Share Premium Reserve

0

-

0

-

0

-

0

-

0

Revaluation Fund

0

-

0

-

0

-

0

-

0

Total Retained Earnings

43,812,000

12.1 %

39,077,000

23.4 %

31,667,000

26.8 %

24,977,000

153.1 %

9,870,000

Other Reserves

0

-100.0 %

499,000

45.5 %

343,000

-28.1 %

477,000

-52.3 %

1,000,000

TOTAL EQUITY

44,812,000

10.4 %

40,576,000

22.9 %

33,010,000

24.8 %

26,454,000

143.4 %

10,870,000

 

Other Financials

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Total Exports

140,389,000

10.6 %

126,969,000

16.0 %

109,500,000

-21.7 %

139,908,000

-

-

Working Capital

21,629,000

-36.7 %

34,191,000

73.1 %

19,754,000

-20.8 %

24,927,000

41.1 %

17,660,000

Net Worth

44,812,000

10.4 %

40,576,000

22.9 %

33,010,000

24.8 %

26,454,000

380.6 %

5,504,000

Capital Employed

88,336,000

-16.1 %

105,312,000

43.4 %

73,416,000

-23.1 %

95,426,000

-10.8 %

106,965,000

 

Ratios

 

Financial Year

2012

2011

2010

2009

2008

Pre-Tax Profit Margin

11.90

16.63

8.15

14.78

-34.46

Return on Capital Employed

19.30

20.46

13.00

22.43

-39.61

Return on Total Assets Employed

14.02

16.00

9.50

15.93

-28.40

Return on Net Assets Employed

38.05

53.11

28.90

80.92

-389.77

Sales/Net Working Capital

6.62

3.79

5.93

5.81

6.96

Stock Turnover Ratio

15.92

26.30

23.05

25.65

32.92

Debtor Days

75.40

72.01

56.45

61.57

46.13

Creditor Days

20.07

33.83

28.68

49.06

65.46

Current Ratio

1.65

2.17

1.73

1.64

1.42

Liquidity Ratio/Acid Test

0.96

1.00

0.73

0.69

0.45

Current Debt Ratio

0.74

0.72

0.82

1.47

3.84

Solvency Ratio

36.85

30.14

32.88

19.68

7.29

Equity in Percentage

36.85

30.14

32.88

19.68

7.56

Total Debt Ratio

1.71

2.32

2.04

4.08

12.68

 

ADDITIONAL INFORMATION

 

Postal Address

No data exist.

 

Industry

 

Main Industry Code & Description

Quarrying of ornamental and building stone

 

NOTES & COMMENTS

 

N/a

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.98

UK Pound

1

Rs.101.49

Euro

1

Rs.84.79

 

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%)