MIRA INFORM REPORT

 

 

Report Date :

29.01.2013

 

IDENTIFICATION DETAILS

 

Name :

EPECUEN S.A.C.I.F.I.A.

 

 

Registered Office :

Bacacay 2040 (1406), Buenos Aires City

 

 

Country :

Argentina

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

17.12.1958

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

Manufacture, Commercialization of Industrial Chemical Products

 

 

No. of Employees :

33

 

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

(31.03.2012)

Current Rating

(30.06.2012)

Argentina

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

argentina - ECONOMIC OVERVIEW

 

Argentina benefits from rich natural resources, a highly literate population, an export-oriented agricultural sector, and a diversified industrial base. Although one of the world's wealthiest countries 100 years ago, Argentina suffered during most of the 20th century from recurring economic crises, persistent fiscal and current account deficits, high inflation, mounting external debt, and capital flight. A severe depression, growing public and external indebtedness, and a bank run culminated in 2001 in the most serious economic, social, and political crisis in the country's turbulent history. Interim President Adolfo RODRIGUEZ SAA declared a default - the largest in history - on the government's foreign debt in December of that year, and abruptly resigned only a few days after taking office. His successor, Eduardo DUHALDE, announced an end to the peso's decade-long 1-to-1 peg to the US dollar in early 2002. The economy bottomed out that year, with real GDP 18% smaller than in 1998 and almost 60% of Argentines under the poverty line. Real GDP rebounded to grow by an average 8.5% annually over the subsequent six years, taking advantage of previously idled industrial capacity and labor, an audacious debt restructuring and reduced debt burden, excellent international financial conditions, and expansionary monetary and fiscal policies. Inflation also increased, however, during the administration of President Nestor KIRCHNER, which responded with price restraints on businesses, as well as export taxes and restraints, and beginning in early 2007, with understating inflation data. Cristina FERNANDEZ DE KIRCHNER succeeded her husband as President in late 2007, and the rapid economic growth of previous years began to slow sharply the following year as government policies held back exports and the world economy fell into recession. The economy has rebounded strongly from the 2009 recession, but the government's continued reliance on expansionary fiscal and monetary policies risks exacerbating already high inflation.

 

Source : CIA

 


Registered Name 

 

EPECUEN S.A.C.I.F.I.A.

CUIT No.: 33-53670063-9

 

 

Summary 

 

BEGINNER OF ACTIVITIES. INCORPORATED IN 1958. BALANCE SHEET AS OF 31/12/2011: BALANCED ECONOMIC-FINANCIAL SITUATION WITH MODEST FINAL PROFITABILITY. FIT FOR OPERATIONS IN RELATION TO YOUR RESOURCES KNOWN.

 

 

Operations 

 

INDUSTRIAL CHEMICAL PRODUCTS
MANUFACTURE
COMMERCIALIZATION

 

 

Legal Structure 

 

Business type:              Public Limited Company
Incorporated:                 17/12/1958
Registered:                    30/04/1959 N° 9847
Duration:                                   30/04/2058
End of fiscal year:          December 31st
Afip:                              Nº 12, Av. Mitre 607, Avellaneda, Pcia.de Bs.As., Argentina.

 

 

Contact 

 

Mss. Gladys Cordoba (administratión).

Legal address: Bacacay 2040 (1406), Buenos Aires City, Argentine Republic.

Operative and Administrative address: Otamendi 2045 (B1822FSU), Valentín Alsina, Buenos Aires Province, Argentine Republic.

Phone: (54-11) 4209.3542
E-mail: info@epecuen.com.ar

 

Partners 

  

President:         DUHALDE HECTOR EMILIO
Vice-president: CENTO CARLOS ALBERTO

Both, as Managers, are in charge of the management and administration of the company, with the use of the social signature.

 

 

Corporate Stock 

 

ORDINARY SHARES OF 5 VOTES

Subscribed and Integrated $ 1.000.000

 

 

Personal Information 

 

DUHALDE HECTOR EMILIO:
----------------------
Argentinian, married, born on 04/09/1936, DNI. 4.187.077 (CUIT. 20-04187077-0), with address in Bacacay 2040, Buenos Aires City.

CENTO CARLOS ALBERTO:
---------------------
Argentinian, married, born on 09/05/1940, CIPF. 3.819.947.

 

 

History 

 

According to our consultations, the company is beginner of activities and operates in the previously exposed addresses.

It isn’t known if it is member of any economic group or of its directors perform other activities.

 

 

Economic-Financial Position 

 

Contact has been taken with the representatives of the company's financial area, from who was required the delivery of financial information.

As an answer, they supplied partial figures of the Balance Sheet ended as of  31/12/2011, which are expressed in pesos:

ASSETS CURRENT...................                        $  7.015.947

ASSETS NON-CURRENT...............        $  2.779.125

LIABILITIES CURRENT.............. $  4.253.337

LIABILITIES NON-CURRENT..........         $    713.450

NET WORTH........................                 $  4.828.285

SALES............................                     $ 16.111.132

FINAL UTILITY....................                   $    755.361

The above figures show adequate liquidity, normal level of debt and a final return is considered reasonable.

The actions of society at present is qualified as normal and stable outlook assigned within the plane in which it operates.

 

 

Balance Sheet 

  

Balance Sheet/s

31/12/2011

31/12/2010

Total Assets

$ 9.795.072,00

$ 8.793.207,00

Current Assets

$ 7.015.947,00

$ 6.347.579,00

Banks

$ 0,00

$ 0,00

Accounts Receivables

$ 4.261.135,00

$ 4.287.560,00

Inventory

$ 2.754.812,00

$ 2.060.019,00

Fixed Assets

$ 0,00

$ 0,00

Non-Current Assets

$ 2.779.125,00

$ 2.445.628,00

Investments

$ 0,00

 

Total Liabilities

$ 4.966.787,00

$ 4.594.909,00

Current Liabilities

$ 4.253.337,00

$ 4.022.042,00

Non-Current Liabilities

$ 713.450,00

$ 572.867,00

StockHolders Equity

$ 4.828.285,00

$ 4.198.298,00

Net Sales

$ 16.111.132,00

$ 14.370.601,00

Cost of Good Sold

$ 10.740.691,00

$ 10.229.563,00

Gross Result

$ 5.370.441,00

$ 4.141.038,00

Administrative Expenses

$ 1.652.028,00

$ 1.243.269,00

Selling Expenses

$ 2.018.520,00

$ 2.003.600,00

Financial Income

$ 0,00

$ 0,00

Other Expenses

$ -944.532,00

$ -318.664,00

Final Result

$ 755.361,00

$ 575.505,00

 

Balance Sheet Analysis 

 

Indexes

31/12/2011

31/12/2010

Current Ratio

164,95 %

157,82 %

Quick Ratio

100,18 %

106,60 %

Short Term Indebtedness

88,09 %

95,80 %

Debt to Equity Ratio

102,87 %

109,45 %

Long Term Assets to Total Assets

28,37 %

27,81 %

Fixed Assets to Equity

0,00 %

0,00 %

Total Assets to Total Liabilities

197,21 %

191,37 %

Debt Ratio

50,71 %

52,26 %

Equity Ratio

49,29 %

47,74 %

Investments to Assets Ratio

28,12 %

23,43 %

Current Investment

71,63 %

72,19 %

Stocks Aging Days

93,62 días

73,50 días

Day Sales

96,54 días

108,90 días

Trade Debtors To Assets

43,50 %

48,76 %

Total Assets Turnover

164,48 %

163,43 %

Net Worth Aging

333,68 %

342,30 %

Fixed Assets Aging

Infinito %

Infinito %

Gross Profit

66,67 %

71,18 %

Financial Expenses on Sales Ratio

0,00 %

0,00 %

Commercial Exp. on Sales Ratio

12,53 %

13,94 %

Administrative Exp. on Sales Ratio

10,25 %

8,65 %

 

Assets

 

REAL ESTATE:
------------
It is owner of the property located in the previously exposed address, which has an interesting realization value.

No title deeds were shown as to verify if its property is unencumbered.

 

Evolution and Results 

 

The company is engaged in the manufacture and commercialization of industrial chemical products, inputs for the food industry to be precise.

It operates in the previously exposed address, where it has a spacious building, which is well installed and stocked with the necessary implements and elements.

It carries out imports from Peru, Germany, United Kingdom, Netherlands, Spain, Switzerland, USA, China, Belgium, Singapore and India, highlighting that around 5% of its production is exported to Bolivia, Paraguay and Uruguay.

* 33 EMPLOYEES

MAIN IMPORTED PRODUCTS:
-----------------------
IMNOVAL NUTRER S.A.
BASF ARGENTINA S.A.
DEGUSA S.A.

FOREIGN TRADE:
--------------

In the last twelve months it has carried out imports for a total value of US$ 2.160.587 from the following countries:

PERU           1.173.295
ALEMANIA         276.185
INDIA                260.904
OTROS            450.203

 

 

Payment Record and Credit Risk 

 

BANKS:
------
BANCO DE LA PCIA.DE BUENOS AIRES
BANCO CREDICOOP COOP.LTDO.
BANCO DE LA NACION ARGENTINA

CREDIT RISK:
------------
November/2012

BANCO CREDICOOP                707.300
PCIA BS.AS.                             461.000
BCO INDUSTRIAL                      82.300
AMERICAN EXPRESS               16.900

Situation 1: Normal Fulfillment.

INSURANCE:
----------
SANCOR COOPERATIVA DE SEGUROS LTDA.
LA CAJA S.A.

 

 

Concept 

 

It is commercially related with local and foreign companies. Many of them give it their credit support, using it in accordance with its needs.

According to our consultations, there are no objections aobut its payment record.

* FULFILLMENT: NOT OBJECTED

 

 

Final Opinion 

 

Bearing in mind what has been exposed hereby, we consider feasible the new credit treatment with this company with the adoption of appropriate guarantees.

* FIT FOR NEW OPERATIONS CREDITS.

BTDL

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.53.89

UK Pound

1

Rs.84.92

Euro

1

Rs.72.51

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

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.