MIRA INFORM REPORT

 

 

Report Date :

31.12.2013

 

IDENTIFICATION DETAILS

 

Name :

TARO PHARMACEUTICAL INDUSTRIES LTD.

 

 

Registered Office :

P.O. Box 10347, (2611202) 14 Hakitor Street Haifa Bay Industrial Zone Haifa 2624761

 

 

Country :

Israel

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

03.06.1959

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

Developers, manufacturers, exporters and markets of pharmaceuticals, generic and branded pharmaceuticals, both prescription and OTC.

 

 

No. of Employees :

1,294

 

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 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel''s energy security outlook. The Leviathan field was one of the world''s largest offshore natural gas finds this past decade, and production from the Tama field is expected to meet all of Israel''s natural gas demand beginning mid-2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands

 

Source : CIA


company name and address

 

TARO PHARMACEUTICAL INDUSTRIES LTD.

 

Telephone         972 9 971 18 00

Fax                   972 9 955 74 43

 

P.O. Box 10347, (2611202)

14 Hakitor Street

Haifa Bay Industrial Zone

Haifa 2624761 Israel

 

 

HISTORY & LEGAL FORMATION

 

A public limited company, incorporated as per file No. 52-002290-6 on the 03.06.1959 under the name of TARO VIT CHEMICAL INDUSTRIES LTD., which changed its name to TARO VIT INDUSTRIES LTD. on the 27.06.1984.

 

In December 1993 merged with TARO PHARMACEUTICAL INDUSTRIES LTD. (established 1950, acquired 1961), which became non-active.

On 27.02.1994 name was changed to that of the non active company, i.e. the present name.

 

In 1961 completed its initial public offering.

As of 1982, shares are publicly traded (see more below).

On the 18.09.2002, TARO PHARMACEUTICAL PROPERTIES LTD. was merged into subject.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 20,000.00, divided into -

200,000,000 ordinary shares of NIS 0.0001 each,

of which 44,800,007 shares amounting to NIS 4,480.0007 were issued.

 

 

SHAREHOLDERS

 

1.       SUN PHARMACEUTICAL INDUSTRIES LTD., 66.3% (in capital, 77.5% in voting), via ALKALOIDA CHEMICAL CO., of India, a publicly traded company on the Bombay Stock Exchange, controlled by Dilip Shanghvi,

2.        

2.         Shares are also traded on the New York Stock Exchange (NYSE:TARO).

 

As from March 22, 2012, subject's shares are traded on the NYSE. Prior to the move to the NYSE, shares were quoted on the Pink Sheets Electronic Quotation Service (“Pink Sheets”) under the symbol TAROF.


 

In September 2010 came to an end a 3-years battle over the control in subject, after the Court ruled in favor of SUN. The affair started in May 2007, when Indian international pharmaceuticals corporation, SUN PHARMACEUTICAL INDUSTRIES, acquired (via Hungarian subsidiary ALKALOIDA CHEMICAL COMPANY EXCLUSIVE GROUP LTD.) the control in subject in consideration of US$ 454 million (partly cash, partly for covering TARO's debts), from the Levitt and Moros families (controlled by Dr. Barrie Levitt and Dr. Daniel Moros).

SUN attempted to gain full ownership in subject through a purchasing offer for the shares held by the public, however in February 2013 these the attempt was terminated – see more CHARACTER.

 

Note: SUN PHARMACEUTICAL is currently in the process of a tender offer for the purchase of the maximum amount of shares for US$ 200 million (a Dutch offer – about 4.6% of shares).

 

 

DIRECTORS

 

1.         Subramanian Kalyanasundaram, Chairman,

2.         Jim Kedrowski,

3.         Sudhir Valia,

4.         Aalok Shanghvi,

5.         Mrs. Ilana Avidov-Mor,

6.         Dan Biran,

7.         Prof. Dov Pekelman.

 

 

MANAGEMENT

 

Kal Sundaram, General Manager,

Rami Zajicek, Esq., Group Vice President Haifa Site Manager.

 

 

BUSINESS

 

Developers, manufacturers, exporters and markets of pharmaceuticals, generic and branded pharmaceuticals, both prescription and OTC.

Subject produces some 190 pharmaceutical products, including topical preparations (creams, ointments, gels, and solutions), oral medications (tablets, capsules, powders, liquids) and sterile products (ophthalmic drops, powders).

Some 95% of sales are for export, mostly to the USA.

Main wholesaler customers (in USA): McKesson, AmeriSource Bergen.

 

Among local suppliers: MICHAEL CHEMICALS, YES PHARMA, DEAL ENGINEERS, HELION, BERLIN TECHNOLOGIES, KINETIC SYSTEMS ISRAEL, A. SHITZER, GADOT CHEMICALS, HUBERMAN & SONS, N.S.L.T. 2002 HAIFA, BIOPHARMAX, ZIFRONI CHEMICAL SUPPLIERS, BIO-LAB, etc.

 

 

 

 

Operating from owned premises (headquarters, plant, labs and warehouses), on an area of 34,000 sq. meters in 14 Hakitor Street, Haifa Bay Industrial Zone, Haifa. Also operating from manufacturing facilities in Canada (owned, 33,000 sq. meters) and R&D and marketing premises in the USA and Canada.

 

Having 1,294 employees serving TARO Group, of which over 700 in Israel.

 

 

MEANS

 

Consolidated B/S shows (fiscal year ends March 31st):

 

US$ (thousands)

31.03.2013        30.09.2013

ASSETS

Current assets

Cash and cash equivalents                                 237,284 350,611

Short term bank deposits & marketable securities323,216 360,284

Accounts receivable- Trade                                 119,810 127,318

Other receivables, prepaid expenses & others      119,835 146,111

Inventories                                                         109,626              112,042

909,771 1,096,366

 

Long-term receivables and other assets               23,227              23,418

Property, plant and equipment, net                      145,265 145,527

Other assets                                                     28,373              26,600

                                                                        1,106,636          1,291,911

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

 

LIABILITIES

Current liabilities                                                192,531 227,390

Long-term debt, net of current maturities              23,144              22,511

Equity                                                               890,961 1,042,010

                                                                        1,106,636          1,291,911

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

 

Current market value US$ 4.37 billion.

 

Subject is an Approved Enterprise and as such entitled to tax benefits and State incentives. In December 2001, Israeli Investment Centre (IIC) approved a
US$ 20.3 million investment plan for the expansion of subject’s plant in Haifa.

In December 2002, IIC approved a further US$ 13.5 million plan for the expansion of subject’s plant. In May 2004, IIC approved a further US$ 22 million plan for the expansion of subject’s plant.

 

During 2003, subject completed a US$ 110 million capital raise by issuing bonds to the institutional market and local banks.

 

In June 2011 SUN announced it is going to invest some US$ 100 million in expanding and upgrading its facilities worldwide, including in subject.

 

There are several charges for a total amount of NIS 48,400,000, registered on the company's assets.

 

 

REVENUES

 

Subject announced it changed its fiscal year end from December 31st to March 31st to align TARO's fiscal reporting and annual budgeting periods with that of its major shareholder, SUN.

Consolidated Statement of Income:

US$ (thousands)

Fiscal year ended 31.03

2013                 2012

Sales, net                                                                     670,954 543,082

 

Gross profit                                                                   494,826 365,585

 

Operating income                                                           328,580 237,570

 

Income before income taxes                                           335,863 241,718

 

Income from continuing operations                                   268,064 205,744

 

Net income                                                                  266,206 204,274

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

 

2014 first 6 months sales were US$ 358,511,000 (2.6% increase compared to parallel period of 2013), making a gross profit of US$ 266,186,000, an operating income of US$ 193,815,000 and a net income of US$ 155,132,000.

 

 

OTHER COMPANIES

 

Subject's main subsidiaries (all 100% owned):

TARO RESEARCH INSTITUTE LTD., operates as the Research and Development company of the TARO PHARMACEUTICAL Group.

TARO PHARMACEUTICALS USA INC., U.S.A.

TARO PHARMACEUTICALS INC., Canada

TARO PHARMACEUTICAL UK LTD., U.K.

TARO PHARMACEUTICAL NORTH AMERICA INC (TNA), Cayman Islands

TARO PHARMACEUTICAL EUROPE B.V., the Netherlands

TARO INTERNATIONAL LTD.

TARO PHARMACEUTICALS INDIA PVT LTD., India.

 


 

BANKERS

 

Bank Hapoalim Ltd., Hayetzira Branch (No.459), Netanya, account No. 90909.

Bank Leumi Le’Israel Ltd., Central Branch (No. 800), Tel Aviv,
account 406200/44.

Israel Discount Bank Ltd., Main Branch (No. 010), Tel Aviv, account No. 196991.

A check with the Central Banks' data base did not reveal negative information on subject’s bank accounts.

Also working with: CitiBank N.A., Main Branch (No. 001), Tel Aviv.

 

 

CHARACTER AND REPUTATION

 

In the legal aspect, after resolving the power struggle issue in September 2010 (as described below), there is nothing unfavorable learnt. TARO also settled class action motions that were filed due to the said affairs.

 

Subject is the 3rd largest pharmaceutical company in Israel (after TEVA and PERRIGO ISRAEL). TARO is a veteran company, enjoying good reputation.

 

After years of continuous growth, subject suffered a major set back in Spring 2004, after severe irregularities in its financial reports were revealed concerning inventories evaluation, leading to a long turmoil, which also harmed subject in several aspects, including financial.

During 2006 subject encountered financial difficulties and liquidity distress (subject operated under the warning of a "going concern" for a certain period), mainly connected to the accounting turmoil (regarding inventory calculations), which also led to senior management shocks and resignations.

As a result, TARO Group went through streamlining measures and re-organization process, including dismissals and real estate properties realization.

In December 2006 TARO's shares were removed from the Nasdaq Global Select Market to the traded on the "Pink Sheets" list (the Over-The-Counter Bulletin Board), after failing to meet the SEC regulations (subject published its audited financial statements for the three years ended December 31, 2006, which include restated financial statements for 2004-5-6, only in April 2010).

 

In May 2007 subject entered into a merger agreement for its acquisition by SUN PHARMACEUTICAL INDUSTRIES for US$230 million in cash and in addition US$224 million from SUN to cover debts of subject to their banks, institutional investors and bonds holders. The total enterprise value of the transaction was US$454 million. In addition, SUN fueled an immediate sum of US$41 million of interim equity financing to subject, which solved immediate debt problem (payments to their bond's holders). In July 2007 SUN fueled further US$ 18 million into subject, realizing part of the option given to them in th emerger agreement (option for 3 years).

SUN in an international company based in India, one of the largest pharmaceutical companies in India. It is a public company whose shares are traded on the Bombay Stock Exchange, with current market value of
around INR 1.19 trillion.

 

Following a/m deal, a major dispute erupted between the parties, accompanied by lawsuits and counter-lawsuits, and fierce power struggle, which also effected subject operations. In May 2008 subject’s Board voted to terminate Merger Agreement, claiming mainly that the deal reflected a well much lower subject’s real value. SUN persisted its efforts to complete the deal as planned (realize its option to acquire Levitt and Moros shares). In Summer 2008 the District Court ruled that the merger is valid. An appeal filed to the Supreme Court, ruling in favor of SUN, and SUN gained control in subject (paid further US$ 37 million to Levitt and Moros for their 12% in capital share and 33% of voting shares. In November 2010 SUN paid TEMPLETON US$ 82 million for further 12%.

 

Since October 2011 SUN has been trying to purchase the remaining of TARO's shares held by the public, including investment funds as minority shareholders, in view of merging it into SUN (thus deleting subject's shares from trade). Its purchase offer from late 2011 was rejected, which forced SUN to improve its offer. In August 2012 SUN made another higher offer (for some 33% of the shares), now needed to be approved. Yet, 2 investments funds, minority shareholders, resist, claiming (including a lawsuit filed) that subject's recent 2nd quarter financial results were manipulated, therefore SUN's offer is unfair.

On the 08.02.2013 subject and SUN announced that they have mutually agreed to terminate their merger agreement, announced in August 2012. The termination is due to objection of the minority shareholders, and the fact that following subject's recent financial results its value increased, turning SUN's offer irrelevant (24% under market share value).

As above mentioned, currently SUN is in the process of acquiring some 4.6% of subject's share in a reverse tender (a Dutch tender), offering a total of US$ 200 million.

 

In 2002 subject acquired all assets of American pharmaceutical company, THAMES PHARMACAL INC., for a sum of US$ 6.4 million.

 

In 2003 TARO signed an agreement with MEDICIS PHARMACEUTICAL CORP., to purchase from MEDICIS 4 branded prescription product lines for sale in the USA for an aggregate price of US$ 23.8 million.

 

In February 2007 subject received positive results from the clinical trials assessing the effectiveness of T2000 in treating essential tremor. It will be subject's first proprietary ethical drug, a significant breakthrough.

 

In February 2009 it was reported that subject received a warning from the U.S. FDA concerning a test conducted in its manufacturing facility in Canada in July 2008, relating to the company’s quality control procedures. In April 2011 FDA, after re-conducting a test in the plant, announced TARO meets the requirements.

 

During 2010 subject closed down its manufacturing facility in Ireland, which has been inflicting losses, and decided to sell the facility.

 

In May 2010 subject signed an agreement with GLENMARK GENERICS INC of the USA to distribute GLENMARK's branded product.

 

Annual sales volume in the local pharmaceuticals market is estimated at NIS 4 billion, divided into NIS 1.8 billion to the institutional sector (HMO's, hospitals, etc.) and NIS 1.2 billion to the private sector (including pharma retail chains).

In 2009 sales of drugs for human consumption (including from import) reached US$ 1,409 million (US$ 1,416 million in 2008), of which estimated over US$ 1,100 million were from import.

The non-prescription drugs market in Israel is valued at some 15% of the local whole drugs market, with annual growth rate of circa 15%.

In 2011 import of medicines reached US$ 497 million (were US$ 555 million in 2010).

 

Sales by the local Pharmaceutical Industry in 2010 reached US$ 6,984 million, of which US$ 6,612 million were for export.

Sales for exports of pharmaceuticals in 2012 reached US$ 6,847 million, representing close to 6% decrease from 2011 (after 10% and 41.5% increase in 2011 and 2010 from the previous years, respectively).

Sales for export are to over 120 countries. Products included drugs, raw materials for medicine production, veterinary medication.

 

There are some 13 generic pharmaceutics production companies in Israel and the industry employs 9,000 employees.

 

 

SUMMARY

 

Good for trade engagements.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.00

UK Pound

1

Rs.102.17

Euro

1

Rs.85.19

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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.