MIRA INFORM REPORT

 

 

Report Date :

16.07.2013

 

IDENTIFICATION DETAILS

 

Name :

I.M.A. S.P.A.

 

 

Registered Office :

 

Via Piantada, 9/A  

25036 - Palazzolo sull'Oglio (BS)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

06.06.1977

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacture of textile machinery, machinery and systems for auxiliary treatment of textiles, sewing and weaving machines (including spare parts and accessories)

 

 

No. of Employees :

From 16 to 25

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Slow but correct

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)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is high. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 126% of GDP in 2012, and investor concerns about the broader euro-zone crisis at times have caused borrowing costs on sovereign government debt to rise to euro-era. During the second half of 2011 the government passed three austerity packages to reduce its budget deficit and help bring down borrowing costs. These measures included a hike in the value-added tax, pension reforms, and cuts to public administration. The government also faces pressure from investors and European partners to sustain its recent efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2012 economic growth and labor market conditions deteriorated, with growth at -2.3% and unemployment rising to nearly 11%, with youth unemployment around 35%. The government has undertaken several reform initiatives designed to increase long-term economic growth. Italy's GDP is now 7% below its 2007 pre-crisis level.

 

Source : CIA


Company name and address

 

I.m.a. S.p.A.

 

Via Piantada, 9/A  

25036 - Palazzolo sull'Oglio (BS) -IT-

 

 

Summary

 

Fiscal Code

:

00905260170

Legal Form

:

Joint stock company

start of Activities

:

06/06/1977

Equity

:

200.000

Turnover Range

:

3.750.000/5.000.000

Number of Employees

:

from 16 to 25

 

 

Activity

 

Manufacture of textile machinery, machinery and systems for auxiliary treatment of textiles, sewing and weaving machines (including spare parts and accessories)

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 00905260170

 

Foreign Trade Reg. no. : 001369 of Brescia since 04/12/1991

 

Chamber of Commerce no. : 218195 of Brescia since 26/07/1977

 

V.A.T. Code : 00587080987

 

Tribunal Co. Register : 13917 of

 

Foundation date

: 02/06/1977

Establishment date

: 02/06/1977

Start of Activities

: 06/06/1977

Legal duration

: 31/12/2050

Nominal Capital

: 135.200

 

Subscribed Capital

: 135.200

 

Paid up Capital

: 135.200

 

 


Members

 

 

Cartabbia

Giovanni

 

 

 

Born in Milano

(MI)

on 19/11/1932

- Fiscal Code : CRTGNN32S19F205L

 

 

 

Residence:

 

Lombardia

, 29

- 24067

Sarnico

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

 

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Sardini

Luciano

 

 

 

Born in Sondalo

(SO)

on 21/09/1933

- Fiscal Code : SRDLCN33P21I828Y

 

 

 

Residence:

 

Lombardia

, 29

- 24067

Sarnico

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

24/11/2012

 

 

Director

24/11/2012

 

 

Managing Director

18/12/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Cartabbia

Paolo

 

 

 

Born in Palazzolo sull'Oglio

(BS)

on 04/08/1968

- Fiscal Code : CRTPLA68M04G264B

 

 

 

Residence:

 

Lombardia

, 32/C

- 24067

Sarnico

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

24/11/2012

 

 

 

 

No Protests registered

 

 

Sardini

Mirella

 

 

 

Born in Jugoslavia

( )

on 27/02/1972

- Fiscal Code : SRDMLL72B67Z118U

 

 

 

Residence:

 

Gregorini

, 8

- 24065

Lovere

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

24/11/2012

 

 

 

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

 

Sardini

Luciano

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Macpi S.p.a. Pressing Division

Palazzolo sull'Oglio (BS) - IT -

01517470983

Director

Active

Registered

Macpi S.p.a. Pressing Division

Palazzolo sull'Oglio (BS) - IT -

01517470983

Sole Director

Withdrawn

Registered

Macpi S.p.a. Pressing Division

Palazzolo sull'Oglio (BS) - IT -

01517470983

Attorney with special power

Active

Registered

Macpi S.p.a. Pressing Division

Palazzolo sull'Oglio (BS) - IT -

01517470983

Board Chairman

Withdrawn

Registered

Macpi S.r.l.

Palazzolo sull'Oglio (BS) - IT -

00502960172

Director

Active

Registered

Macpi S.r.l.

Palazzolo sull'Oglio (BS) - IT -

00502960172

Attorney with special power

Active

Registered

Macpi S.r.l.

Palazzolo sull'Oglio (BS) - IT -

00502960172

Board Chairman

Withdrawn

Registered

Finsar s.r.l.

Palazzolo sull'Oglio (BS) - IT -

01995030176

Sole Director

Active

Registered

Agenzia Per Le Relazioni Economiche Industriali E Commerciali Con La Cina S.r.l.

Milano (MI) - IT -

07736980157

Director

Withdrawn

Registered

Immobiliare Lumir S.a.s. Di Sardini Luciano E C.

Bergamo (BG) - IT -

03583750165

General Partner

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Cartabbia Giovanni

Sarnico - IT -

CRTCNN32S19F205H

29.852 .Eur

22,08

Cartabbia Giovanni

Sarnico - IT -

CRTGNN32S19F205L

29.852 .Eur

22,08

Carfin s.r.l.

Palazzolo sull'Oglio - IT -

01995040175

24.787 .Eur

18,75

Finsar s.r.l.

Palazzolo sull'Oglio - IT -

01995030176

24.787 .Eur

18,75

Giachetti Franco

 

GCHFNC39T05G702C

24.782 .Eur

18,34

 

Direct Participations

 

The Company under review has no participations in other Companies.

 


Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

(Workshop)

 

 

 

 

 

 

Piantada

, 9/A

- 25036

- Palazzolo sull'Oglio

(BS)

- IT -

 

 

 

 

PHONE

: 0307300741

 

 

 

 

PHONE

: 0307403711

 

 

 

 

Employees

: 23

 

Fittings and Equipment for a value of 28.000

Eur

 

Stocks for a value of 3.270.000

Eur

 

Furniture and fittings for a value of 72.000

Eur

 

Vehicles for a value of 83.000

Eur

 

 

The firm operates abroad as exporter..

 

Export is mainly towards:

- Bulgaria

 

- Ireland

 

- Italy

 

- France

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

 

Sardini

Luciano

 

 

 

Born in Sondalo

(SO)

on 21/09/1933

- Fiscal Code : SRDLCN33P21I828Y

 

 

 

Residence:

 

Lombardia

, 29

- 24067

Sarnico

(BG)

- IT -

 

Ex-Postions

Board Chairman

Director

Managing Director

 

 

Sardini Luciano

 

 

 

 

Born in Sondalo

(SO)

on 21/09/1933

- Fiscal Code : SRDLCN33P21I828Y

 

 

 

Fiscal residence:

 

Lombardini

, 29

- 24067

Sarnico

(BG)

- IT -

 

Ex-Postions

Chairman and Managing Director

 

 

Cordelli Ernani

 

 

 

 

Born in Pavia

(PV)

on 07/06/1937

 

Ex-Postions

Managing Director

 


Protests

 

Protests checking on the subject firm has given a negative result.

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

Financial and Economical Analysis

 

Company's starting of activities dates back to 1977.

Balance sheets for the years 2009, 2010 and 2011 were analyzed.

Under the financial profile unstable results are noted. with a profit (r.o.e. 10,42%) in the last financial year Upward trend as to the turnover in the last financial year (+27,67%).

The return on Investment in the last financial year was positive (5,01%) falling within the field's average.

The amount of the operating result for the year 2011 is of Eur. 288.245 increasing if compared to the yeart 2010.

The economic management produced a gross operating margin of Eur. 428.835 showing an upward trend if compared to 2010.

Short-term debts volume if compared to net worth, as it comes out from the total indebtedness (27,49) which is anyway decreasing.

It's shareholders funds amount to Eur. 157.818 , unchanged if compared to 2010.

Total indebtedness was equal to Eur. 5.175.183 (Eur. 832.564 was the value of m/l term debts) , with no sensible variation.

Financial indebtedness volumes are high; the average payments period is high too and higher than sector's average.

Liquid assets are good.

Trade credits are collected slowly, average term is 159,45 days. also in relation to the average of the sector.

2011 financial year closed with a cash flow of Eur. 157.036

Labour cost expenses amount to Eur. 1.028.929 , representing 23,8% on the total of production costs. and a 25,17% incidence on sales volumes.

The financial management is marked by a high incidence of financial charges in relation to sales revenues (-3,8%).

 

Financial Data

 

 

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

4.087.283

Profit (Loss) for the period

16.446

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

3.201.212

Profit (Loss) for the period

42.086

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

2.094.398

Profit (Loss) for the period

-357.422

 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2009 - 12 Mesi - Currency: - Amounts x 1

 

Years

2011

2010

2009

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

812

1.396

1.410

. . Research,develop. and advert.expens.

149.735

162.284

187.405

. . Industrial patent rights

728

910

1.092

. . Concessions,licenses,trademarks,etc.

33.202

47.648

29.636

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

5.828

7.364

8.150

. Total Intangible Fixed Assets

190.305

219.602

227.693

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

 

 

 

. . Plant and machinery

25.084

20.374

22.592

. . Industrial and commercial equipment

2.632

8.139

9.774

. . Other assets

43.467

53.525

61.781

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

71.183

82.038

94.147

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

 

 

 

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

 

 

 

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

 

 

 

Total fixed assets

261.488

301.640

321.840

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

1.231.498

1.128.827

1.074.430

. . Work in progress and semimanufactured

1.136.721

808.568

320.694

. . Work in progress on order

 

 

 

. . Finished goods

905.336

747.317

495.632

. . Advance payments

 

 

 

. Total Inventories

3.273.555

2.684.712

1.890.756

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

2.101.210

1.982.035

1.545.680

. . Beyond 12 months

111.300

116.964

116.964

. . Trade receivables

1.810.324

1.553.268

1.112.189

. . . . Within 12 months

1.810.324

1.553.268

1.112.189

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

20.324

77.519

46.701

. . . . Within 12 months

20.324

77.519

46.701

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

261.699

343.657

375.834

. . . . Within 12 months

261.699

343.657

375.834

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

120.163

124.555

127.920

. . . . Within 12 months

8.863

7.591

10.956

. . . . Beyond 12 months

111.300

116.964

116.964

. Total Credits not held as fixed assets

2.212.510

2.098.999

1.662.644

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

 

1.521

1.557

. . Checks

 

 

 

. . Banknotes and coins

4.129

1.357

2.360

. Total Liquid funds

4.129

2.878

3.917

Total current assets

5.490.194

4.786.589

3.557.317

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

2.698

4.878

4.690

Total adjustments accounts

2.698

4.878

4.690

TOTAL ASSETS

5.754.380

5.093.107

3.883.847

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

135.200

135.200

135.200

. Additional paid-in capital

 

 

 

. Revaluation reserves

 

 

236.537

. Legal reserve

 

 

 

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

6.172

 

84.971

. Accumulated Profits (Losses)

 

-35.914

 

. Profit( loss) of the year

16.446

42.086

-357.422

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

157.818

141.372

99.286

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

143

380

886

. . Other funds

 

 

 

Total Reserves for Risks and Charges

143

380

886

Employee termination indemnities

362.850

366.836

334.636

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

4.342.619

4.526.178

3.402.046

. . . . Beyond 12 months

832.564

 

 

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

2.149.936

1.824.918

1.313.274

. . . . Within 12 months

2.149.936

1.824.918

1.313.274

. . . . Beyond 12 months

 

 

 

. . Due to other providers of finance

832.564

1.140.335

913.614

. . . . Within 12 months

 

1.140.335

913.614

. . . . Beyond 12 months

832.564

 

 

. . Advances from customers

147.503

31.515

73.508

. . . . Within 12 months

147.503

31.515

73.508

. . . . Beyond 12 months

 

 

 

. . Trade payables

1.918.123

1.368.560

941.117

. . . . Within 12 months

1.918.123

1.368.560

941.117

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

48.157

61.255

59.354

. . . . Within 12 months

48.157

61.255

59.354

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

41.631

46.475

41.344

. . . . Within 12 months

41.631

46.475

41.344

. . . . Beyond 12 months

 

 

 

. . Other payables

37.269

53.120

59.835

. . . . Within 12 months

37.269

53.120

59.835

. . . . Beyond 12 months

 

 

 

Total accounts payable

5.175.183

4.526.178

3.402.046

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

58.386

58.341

46.993

Total adjustment accounts

58.386

58.341

46.993

TOTAL LIABILITIES

5.754.380

5.093.107

3.883.847

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

4.087.283

3.201.212

2.094.398

. Changes in work in progress

486.172

739.559

411.771

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

38.801

21.782

5.482

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

38.801

21.782

5.482

Total value of production

4.612.256

3.962.553

2.511.651

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

2.415.841

1.956.102

1.082.840

. Services received

662.196

572.521

495.245

. Leases and rentals

169.087

126.878

93.455

. Payroll and related costs

1.028.929

1.010.345

1.030.013

. . Wages and salaries

746.855

752.851

752.463

. . Social security contributions

223.360

206.889

224.975

. . Employee termination indemnities

58.714

50.605

52.575

. . Pension and similar

 

 

 

. . Other costs

 

 

 

. Amortization and depreciation

140.590

118.560

120.075

. . Amortization of intangible fixed assets

115.655

104.216

104.690

. . Amortization of tangible fixed assets

24.935

14.344

15.385

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

 

 

 

. Changes in raw materials

-102.671

-54.398

-19.477

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

10.039

6.949

11.157

Total production costs

4.324.011

3.736.957

2.813.308

Diff. between value and cost of product.

288.245

225.596

-301.657

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

304

7.934

24.637

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

 

 

 

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

-155.590

-123.510

-65.657

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

 

Total financial income and expense

-155.286

-115.576

-41.020

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

66.628

 

 

. . Gains on disposals

 

 

 

. . Other extraordinary income

66.628

 

 

. Extraordinary expense

-104.401

 

 

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-104.401

 

 

Total extraordinary income and expense

-37.773

 

 

Results before income taxes

95.186

110.020

-342.677

. Taxes on current income

78.740

67.934

14.745

. . current taxes

78.740

67.934

14.745

. . differed taxes(anticip.)

 

 

 

. Net income for the period

16.446

42.086

-357.422

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

16.446

42.086

-357.422

 

RATIOS

Value Type

as at 31/12/2011

as at 31/12/2010

as at 31/12/2009

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,05

0,06

0,08

0,18

Elasticity Ratio

Units

0,95

0,94

0,92

0,80

Availability of stock

Units

0,57

0,53

0,49

0,24

Total Liquidity Ratio

Units

0,39

0,41

0,43

0,48

Quick Ratio

Units

0,00

0,00

0,00

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

27,49

32,00

34,23

3,25

Self Financing Ratio

Units

0,03

0,03

0,03

0,19

Capital protection Ratio

Units

0,04

-0,25

3,24

0,63

Liabilities consolidation quotient

Units

0,28

0,08

0,10

0,19

Financing

Units

32,79

32,02

34,27

3,80

Permanent Indebtedness Ratio

Units

0,24

0,10

0,11

0,36

M/L term Debts Ratio

Units

0,21

0,07

0,09

0,11

Net Financial Indebtedness Ratio

Units

18,87

20,95

22,39

0,63

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

5,18

1,68

1,35

1,75

Current ratio

Units

1,26

1,06

1,05

1,21

Acid Test Ratio-Liquidity Ratio

Units

0,51

0,46

0,49

0,81

Structure's primary quotient

Units

0,60

0,47

0,31

1,03

Treasury's primary quotient

Units

0,00

0,00

0,00

0,06

Rate of indebtedness ( Leverage )

%

3646,21

3602,63

3911,78

516,42

Current Capital ( net )

Value

1.147.575

260.411

155.271

422.465

RETURN

 

 

 

 

 

Return on Sales

%

3,84

5,02

-11,33

3,35

Return on Equity - Net- ( R.O.E. )

%

10,42

29,77

-359,99

5,13

Return on Equity - Gross - ( R.O.E. )

%

60,31

77,82

-345,14

14,77

Return on Investment ( R.O.I. )

%

5,01

4,43

-7,77

4,16

Return/ Sales

%

7,05

7,05

-14,40

4,11

Extra Management revenues/charges incid.

%

5,71

18,66

n.c.

28,57

Cash Flow

Value

157.036

160.646

-237.347

122.482

Operating Profit

Value

288.245

225.596

-301.657

144.752

Gross Operating Margin

Value

428.835

344.156

-181.582

241.990

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

159,45

174,68

191,17

111,85

Debts to suppliers average term

Days

212,66

185,53

202,69

128,30

Average stock waiting period

Days

288,33

301,92

325,00

80,43

Rate of capital employed return ( Turnover )

Units

0,71

0,63

0,54

1,08

Rate of stock return

Units

1,25

1,19

1,11

4,45

Labour cost incidence

%

25,17

31,56

49,18

19,12

Net financial revenues/ charges incidence

%

-3,80

-3,61

-1,96

-1,08

Labour cost on purchasing expenses

%

23,80

27,04

36,61

19,02

Short-term financing charges

%

3,01

2,73

1,93

2,68

Capital on hand

%

140,79

159,10

185,44

91,91

Sales pro employee

Value

177.707

139.183

65.449

198.432

Labour cost pro employee

Value

44.736

43.928

32.187

35.779

 

 

Market / Territory Data

 

Population living in the province

:

1.169.259

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

Sector Data

 

The values are calculated on a base of 1.206 significant companies.

 

The companies cash their credits on an average of 112 dd.

The average duration of suppliers debts is about 128 dd.

The sector's profitability is on an average of 3,35%.

The labour cost affects the turnover in the measure of 19,12%.

Goods are held in stock in a range of 80 dd.

The difference between the sales volume and the resources used to realize it is about 1,08.

The employees costs represent the 19,02% of the production costs.

 


Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 50.886 protested subjects are found; in the province they count to 5.551.

The insolvency index for the region is 0,55, , while for the province it is 0,48.

Total Bankrupt companies in the province : 3.452.

Total Bankrupt companies in the region : 39.612.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.05

UK Pound

1

Rs.90.71

Euro

1

Rs.78.47

 

 

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.