MIRA INFORM REPORT

 

 

Report Date :

19.02.2013

 

IDENTIFICATION DETAILS

 

Name :

BESTSELLER AS

 

 

Registered Office :

Verkseier Furulunds vei 16 A  OSLO 0668

 

 

Country :

Norway

 

 

Financials (as on) :

2011

 

 

Date of Incorporation :

19.02.1995

 

 

Com. Reg. No.:

943088136

 

 

Legal Form :

Limited Company

 

 

Line of Business :

Wholesale of clothing

 

 

No. of Employees :

65

 

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2011)

Current Rating

(30.06.2012)

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 second-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

BESTSELLER AS

Company number

943088136

Address

Verkseier Furulunds vei 16 A

 

 

City

OSLO 0668

Legal form

Limited company

Website address

www.bestseller.com

E-mail address

-

Telephone Number

00 47 23251900

Fax Number

00 47 23251934

Registration date

19/02/1995

Status

Active

Previous Name

-

Share capital

50,000,000

Name change date

-

Currency

-

 

 

Number of employees

65

Store

Lilleakerveien 4 Lysker N 0283 Oslo 2, Norway

 

 

 

Postal Address

Address

City

Postal Code

Postboks 48 Alnabru

OSLO

0614

 

DIRECTORS/MANAGEMENT

 

Current Directors

Name

Address

Function

Hauge, Ă˜yvind

Hellaveien 22 C SKJETTEN 2013

General manager/CEO

Povlsen, Anders Holch

Storskovvej 20, Ormslev DK-8260 Viby J

Chairman of the board

Hauge, Ă˜yvind

Hellaveien 22 C SKJETTEN 2013

Board member(s)

Løvbjerg, Lise Kaae

Jørgasvej 4 DK-7120 Vejle Ă˜

Board member(s)

 

Other Company Officials

No data exist

 

NEGATIVE INFORMATION

 

No negative information found.

 


SHARE & SHARE CAPITAL INFORMATION

 

Shareholders

Shareholder Name

Number of Shares

Percentage Share

BESTSELLER AS, DANMARK

50

100.0

 

PAYMENT INFORMATION

 

Na

 

GROUP STRUCTURE & AFFILIATED COMPANIES

 

Ultimate Holding Company

Company Name

 

Company Number

BESTSELLER AS, DANMARK

 

 

FINANCIAL INFORMATION

 

Key Financials

 

Year to Date

Sales Revenue

Profit Before Tax

Total Equity

2011

1,002,625,000

55,735,000

50,830,000

2010

1,013,998,000

55,323,000

50,604,000

2009

1,062,680,000

184,848,000

50,617,000

2008

1,045,547,000

224,836,000

51,219,000

2007

1,021,905,000

172,770,000

79,456,000

 

Profit & Loss Account

 

Financial Year

2011

 

2010

 

2009

 

2008

 

2007

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

No

 

No

 

No

 

No

 

No

Sales Revenue

1,002,625,000

-1.1 %

1,013,998,000

-4.6 %

1,062,680,000

1.6 %

1,045,547,000

2.3 %

1,021,905,000

Other operating income

179,000

14.7 %

156,000

62.5 %

96,000

9.1 %

88,000

14.3 %

77,000

Total Operating Income

1,002,804,000

-1.1 %

1,014,154,000

-4.6 %

1,062,776,000

1.6 %

1,045,635,000

2.3 %

1,021,982,000

Total Operating Expenses

946,829,000

-1.1 %

957,647,000

6.2 %

901,343,000

8.3 %

832,226,000

-3.1 %

858,697,000

Operating Profit

55,976,000

-0.9 %

56,507,000

-65.0 %

161,432,000

-24.4 %

213,408,000

30.7 %

163,284,000

Wages & Salaries

31,702,000

2.2 %

31,026,000

4.0 %

29,846,000

-3.2 %

30,838,000

1.5 %

30,380,000

Depreciation

2,559,000

7.7 %

2,376,000

71.7 %

1,384,000

-8.3 %

1,510,000

-14.6 %

1,768,000

Financial Income

5,047,000

-61.9 %

13,253,000

-65.8 %

38,798,000

105.5 %

18,879,000

34.3 %

14,059,000

Financial Expenses

5,288,000

-63.4 %

14,437,000

-6.1 %

15,382,000

106.4 %

7,451,000

62.9 %

4,574,000

Profit Before Tax

55,735,000

0.7 %

55,323,000

-70.1 %

184,848,000

-17.8 %

224,836,000

30.1 %

172,770,000

Tax

-15,609,000

0.2 %

-15,636,000

69.7 %

-51,550,000

18.3 %

-63,073,000

-30.1 %

-48,495,000

Profit After Tax

40,126,000

1.1 %

39,687,000

-70.2 %

133,298,000

-17.6 %

161,763,000

30.2 %

124,275,000

Extraordinary Result

0

-

0

-

0

-

0

-

0

Dividends

39,900,000

0.5 %

39,700,000

-70.4 %

133,900,000

-29.5 %

190,000,000

59.7 %

119,000,000

Net Result after Dividends

226,000

1,838.5 %

-13,000

97.8 %

-602,000

97.9 %

-28,237,000

-635.3 %

5,275,000

 

Balance Sheet

 

Financial Year

2011

 

2010

 

2009

 

2008

 

2007

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

No

 

No

 

No

 

No

 

No

Land & Buildings

0

-

0

-

0

-

0

-

0

Plant & Machinery

0

-

0

-

0

-

0

-

0

Other Tangible Assets

7,741,000

-22.4 %

9,977,000

48.1 %

6,736,000

113.9 %

3,149,000

11.2 %

2,833,000

Total Tangible Assets

7,741,000

-22.4 %

9,977,000

48.1 %

6,736,000

113.9 %

3,149,000

11.2 %

2,833,000

Intangible Assets

651,000

7.8 %

604,000

1.5 %

595,000

8.2 %

550,000

-4.7 %

577,000

Other Fixed Assets

0

-

0

100.0 %

-1,000

-

0

-100.0 %

88,000

TOTAL FIXED ASSETS

8,392,000

-20.7 %

10,581,000

44.4 %

7,330,000

98.2 %

3,699,000

5.7 %

3,498,000

Inventories

46,212,000

76.7 %

26,148,000

-19.9 %

32,658,000

18.2 %

27,638,000

-5.8 %

29,346,000

Trade Receivables

105,178,000

20.3 %

87,431,000

-1.4 %

88,713,000

-18.5 %

108,822,000

2.2 %

106,522,000

Other Receivables

25,692,000

991.9 %

2,353,000

-55.0 %

5,227,000

-20.5 %

6,575,000

72.7 %

3,808,000

Cash & Bank Deposits

58,076,000

77.4 %

32,730,000

-76.6 %

139,902,000

-32.3 %

206,714,000

26.7 %

163,094,000

Other Current Assets

6,899,000

-89.6 %

66,157,000

-41.1 %

112,366,000

45.5 %

77,242,000

18.2 %

65,328,000

TOTAL CURRENT ASSETS

242,057,000

12.7 %

214,819,000

-43.3 %

378,866,000

-11.3 %

426,991,000

16.0 %

368,098,000

TOTAL ASSETS

250,449,000

11.1 %

225,400,000

-41.6 %

386,196,000

-10.3 %

430,690,000

15.9 %

371,597,000

Trade Creditors

126,326,000

14.3 %

110,540,000

-2.2 %

113,009,000

5.6 %

106,966,000

4.1 %

102,726,000

Short Term Liabilities to Financial Institutions

0

-

0

-

0

-

0

-

0

Short Term Liabilities to Group

0

-

0

-

0

-100.0 %

406,000

-

0

Other Short Term Loans

0

-

0

-

0

-

0

-

0

Miscellaneous Current Liabilities

73,293,000

14.1 %

64,256,000

-71.1 %

222,570,000

-18.2 %

272,099,000

43.7 %

189,415,000

TOTAL CURRENT LIABILITIES

199,619,000

14.2 %

174,796,000

-47.9 %

335,579,000

-11.6 %

379,471,000

29.9 %

292,141,000

Long Term Liabilities to Financial Institutions

0

-

0

-

0

-

0

-

0

Other Long Term Loans

0

-

0

-

0

-

0

-

0

Long Term Pension Commitments

0

-

0

-

0

-

0

-

0

Other Long Term Liabilities

0

-

0

-

0

-

0

-

0

TOTAL LONG TERM LIABILITIES

0

-

0

-

0

-

0

-

0

TOTAL LIABILITIES

199,619,000

14.2 %

174,796,000

-47.9 %

335,579,000

-11.6 %

379,471,000

29.9 %

292,141,000

Share Capital

50,000,000

0.0 %

50,000,000

0.0 %

50,000,000

0.0 %

50,000,000

0.0 %

50,000,000

Share Premium Reserve

0

-

0

-

0

-

0

-

0

Revaluation Fund

0

-

0

-

0

-

0

-

0

Total Retained Earnings

830,000

37.4 %

604,000

-2.1 %

617,000

-49.4 %

1,219,000

-95.9 %

29,456,000

Other Reserves

0

-

0

-

0

-

0

-

0

TOTAL EQUITY

50,830,000

0.4 %

50,604,000

0.0 %

50,617,000

-1.2 %

51,219,000

-35.5 %

79,456,000

 

Other Financials

 

Financial Year

2011

 

2010

 

2009

 

2008

 

2007

Total Exports

-

-

-

-

-

-

-

-

-

Working Capital

42,438,000

6.0 %

40,023,000

-7.5 %

43,287,000

-8.9 %

47,520,000

-37.4 %

75,957,000

Net Worth

50,179,000

0.4 %

50,000,000

0.0 %

50,022,000

-1.3 %

50,669,000

-35.8 %

78,879,000

Capital Employed

50,830,000

0.4 %

50,604,000

0.0 %

50,617,000

-1.2 %

51,219,000

-35.5 %

79,456,000

 

Ratios

 

Financial Year

2011

2010

2009

2008

2007

Pre-Tax Profit Margin

5.56

5.46

17.39

21.50

16.91

Return on Capital Employed

109.65

109.33

365.19

438.97

217.44

Return on Total Assets Employed

22.25

24.54

47.86

52.20

46.49

Return on Net Assets Employed

109.65

109.33

365.19

438.97

217.44

Sales/Net Working Capital

23.63

25.34

24.55

22.00

13.45

Stock Turnover Ratio

4.61

2.58

3.07

2.64

2.87

Debtor Days

38.29

31.47

30.47

37.99

38.05

Creditor Days

45.99

39.79

38.82

37.34

36.69

Current Ratio

1.21

1.23

1.13

1.13

1.26

Liquidity Ratio/Acid Test

0.98

1.08

1.03

1.05

1.16

Current Debt Ratio

3.93

3.45

6.63

7.41

3.68

Solvency Ratio

20.30

22.45

13.11

11.89

21.38

Equity in Percentage

20.35

22.51

13.13

11.91

21.42

Total Debt Ratio

3.93

3.45

6.63

7.41

3.68

 

FOREIGN EXCHANGE RATES

 

Na


ADDITIONAL INFORMATION

 

Industry

Main Industry Code & Description

Wholesale of clothing

Secondary Industry Code & Description

-

Other Industry Code & Description

-

 

Event History

Date

Description

18/10/2012

CHANGE OF AUDITOR

10/09/2012

Limit Change

10/09/2012

Rating Change

06/09/2012

APPROVED END OF YEAR REPORT AND ACCOUNTS

20/08/2012

Limit Change

20/08/2012

Rating Change

23/11/2011

Limit Change

23/11/2011

Rating Change

 

NOTES & COMMENTS

 

Na


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.29

UK Pound

1

Rs.84.09

Euro

1

Rs.72.44

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

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.