MIRA INFORM REPORT

 

 

Report Date :

20.06.2013

 

IDENTIFICATION DETAILS

 

Name :

HARSA STUDIO – SANITARYWARE MANUFACTURERS LTD.

 

 

Registered Office :

P.O. Box 30 Hebron Road Industrial Zone Beer Sheva    8410001  

 

 

Country :

Israel

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

20.01.1985

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacturers, exporters and marketers of ceramic and sanitary tools, including: toilet bowls, mono-blocks for sinks, urinals, basins and ancillary accessories (under the brand name "Harsa"), as well as plastic installation products (under the brand name "Lipski").

 

 

No. of Employees :

Having 348 employees serving HAMAT GROUP as (had 373 employees in the end of 2011), of which some 110 serving subject itself (had some 130 in the end of 2011, number decresed due to stramlining).

 

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 – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

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

 

HARSA STUDIO – SANITARYWARE MANUFACTURERS LTD.

 Telephone   972 8 646 43 11

Fax              972 8 646 43 67

P.O. Box 30

Hebron Road

Industrial Zone

BEER SHEVA    8410001        ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A private limited company, incorporated as per file No. 51-105240-9 on the 20.01.1985, under the name of H.I.S. HOUSEHOLD GOODS AND GIFTS MARKETING CO. LTD.

Until 1989 subject served as an importing and marketing arm for some of the ceramic enterprises (known as MERHAV Group) of KOOR Group (former owner of MERHAV). In 1989 it sold its business activities, becaming non-active.

Company was re-activated in January 1993 when it took over the business activities of SOLCOOR ARAD MARKETING AND PURCHASING CO. (1965) LTD., which operated a bathroom and household accessories chain store, and as a result changed its name to SOLCOOR CENTER LTD. on the 04.01.1993.

In December 1998, it was decided to cease the activities of SOLCOOR, and following that, subject became a holding company.

 

In 1999 MERHAV Group (including HARSA plant) was sold by KOOR to new investors, L.M. LIPSKY. During 2000, MERHAV Group transferred all manufacturing and marketing activities of HARSA ISRAEL CERAMIC WORKS LTD. (established in early 1950s) to subject. Consequently name changed to the present one on the 07.03.2000.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 25,000,000.00 and (old) NIS  5,000,000.00, divided into -

          5,000,000,000 ordinary shares of NIS 0.001 each (4,949,004,900 shares issued),

          25,000,000 ordinary shares of NIS 1.00 each (22,463,000 shares issued) ,

of which shares amounting to NIS 27,412,004.90 were issued.

 

(Note: The currency in share capital was originally in Old Israeli Shekel whose nominal value was 1 thousandth of the current New Israeli Shekel (NIS), converted in 1986).

 

 


SHAREHOLDERS

 

Subject is fully controlled by HAMAT GROUP LTD. (formerly MERHAV - CERAMIC AND BUILDING MATERIALS CENTER LTD. - name changed in May 2013), 99.8%, a public limited company whose shares are traded on the Tel Aviv Stock Exchange, controlled (64%) by Yoav Golan (via NIOR HOLDINGS (1994) LTD.).

Note: The remaining 0.2% is held by NOFET TZOFIM LTD., a private limited company owned by 3rd parties, erased from the Registrar of Companies.

 

In July 2012 a transaction, which was divided into 3 phases, was completed, in which Yoav Golan (via NIOR) acquired 64% of HAMAT GROUP shares from the previous controlling shareholders KETER PLASTIC LTD. and FIMI Fund, for total sum of around NIS 202 million (see more CHARACTER).

 

 

DIRECTORS

 

1. Yoav Golan, Chairman of HAMAT GROUP,

2. Nir Golan,

3. Binyamin Saporta.

 

 

MANAGEMENT

 

1.  Yigal Moran, General Manager of HAMAT GROUP,

2.  Nir Klein, subject's General Manager.

 

 

BUSINESS

 

Manufacturers, exporters and marketers of ceramic and sanitary tools, including: toilet bowls, mono-blocks for sinks, urinals, basins and ancillary accessories (under the brand name "Harsa"), as well as plastic installation products (under the brand name "Lipski").

 

Most sales are to the local market.

Among clients: LEVY BROS. - CERAMIC IMPORTERS, MASHIACH CERAMICA, Y. D. DEKEL CERAMICS, TOPOLSKI & CO., OZ CERAMICS, A. A. CERAMIC, NEGEV CERAMICS, KORESH CENTER, TUBOUL CERAMICA, SARA CERAMICS, ALONY MARBLE, AMAR BROS., GERSHON VLOSKO, etc.

 

Raw materials are purchased both locally and from abroad (England, Turkey, Bulgaria and Germany).

 

Operating from offices and a large plant, on a built area of 25,000 sq. meters (85,000 sq. meters plot), owned by HAMAT GROUP, in Hebron Rd., Industrial Zone, Beer Sheva, from a rented plastic plant ("Lipski"), on an area of 12,000 sq. meters in Barkan Industrial Zone, as well as from a showroom in Bnei Brak and 2 customer service centers.

 

Having 348 employees serving HAMAT GROUP as (had 373 employees in the end of 2011), of which some 110 serving subject itself (had some 130 in the end of 2011, number decresed due to stramlining).

 

 

MEANS

 

Financial data is included in the consolidated B/S of parent company, HAMAT GROUP LTD., which shows:

Note: Parent HAMAT GROUP is a holding company, and all business activities are conducted via its 2 subsidiaries, subject being one of them and the other is HAMAT SANITARY FITTINGS AND CASTINGS LTD.

 

                                                                                                NIS (thousands)

ASSETS                                                                            31.12.2012            31.03.2013

Current assets

     Cash and cash equivalents                                                     2,926                    3,520

     Customers                                                                        105,987                 106,579

     Other debtors                                                                        1,948                    1,563

     Stock                                                                                 54,178                  52,326

                                                                                             165,039                 163,988

 

Non-current assets

     Pre-paid expenses for operational leasing                                   394                       349

     Fixed assets (net)                                                              112,548                 113,666

                                                                                             112,942                 114,015

                                                                                             277,981                 278,003

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

 

LIABILITIES

Current liabilities                                                                     122,540                 130,669

Non-current liabilities                                                                26,384                  26,592

Equity                                                                                   129,057                 120,742

                                                                                             277,981                 278,003

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

 

 

Parent HAMAT GROUP current market value US$ 60.6 million.

 

Subject is an “Approved Enterprise” and as such enjoys tax benefits and State incentives. In 1998, the Israeli Investment Center (IIC) has approved the expansion of the “HARSA” plant in Beer Sheva, with investment of US$ 11.4 million.

In July 2012 subject received a notice from IIC that due to not meeting certain goals posed by IIC for the incentives approved in 1998, IIC decided to demand from subject grants refunds summing to NIS 6.5 million. Subject filed an appeal to IIC (see more in CHARACTER).

 

There are 2 charges for unlimited amounts registered on the company's assets, in favor of the State of Israel (charges placed in April –June 2000).

 

REVENUES

                                                                                     HAMAT GROUP LTD.

                                                                           Consolidated Statement of Income

                                                                                        NIS (thousands)

                                                                                        Year ended 31.12

                                                                                  2010              2011              2012

Sales                                                                       267,681          268,532          258,937

 

Gross profit                                                                 90,681           90,189           85,869

 

Operating income                                                        46,392           43,605           42,189

 

Profit before taxes on income                                       45,723           38,722           39,979

 

Net income                                                                 34,255           29,310           29,997

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

 

 

HAMAT GROUP consolidated first 3 months of 2013 sales were

NIS 63,000,000 (5.8% decrease comparing to the parallel period in 2012), making a gross profit of NIS 19,821,000, an operating income of NIS 9,590,000 and a net profit of NIS 6,593,000.

 

HAMAT GROUP publishes in its financial statements the sales by the Sanitary Tools Segment, which are attibuted to subject:

2010 sales were NIS 80,946,000.

2011 sales were NIS 76,664,000.

2012 sales were NIS 64,510,000.

Sales for the first 3 months of 2013 were NIS 16,527,000.

 

Sales by the Installation Products Segment (Lipski) also attibuted to subject:

2010 sales were NIS 43,270,000.

2011 sales were NIS 47,835,000.

2012 sales were NIS 54,762,000.

Sales for the first 3 months of 2013 were NIS 12,938,000.

 

Subject ended 2008 with a net profit of NIS 8,529,000.

Subject ended 2009 with a net profit of NIS 11,233,000.

Subject ended 2010 with a net profit of NIS 12,014,000.

Subject ended 2011 with a net profit of NIS 6,315,000.

Subject ended 2012 with a net profit of NIS 8,698,000.

 

 

OTHER COMPANIES

 

HARSA DESIGN AND MARKETING LTD., 100%, marketers of subject’s products.

 

HAMAT GROUP LTD., an industrial holding company, engaged in design, manufacturing, import, export and marketing of building finishing products, divided into 3 main categories:  "Hamat" faucets & bathroom accessories; "Lipski" plastic installation products and "Harsa" sanitary ware by subject; also deals in showers cubicles. Also holds:

HAMAT SANITARY FITTINGS AND CASTINGS LTD., designers, manufacturers, exporters and marketers of faucets, bathroom accessories and related piping.

 

Yoav Golan also holds:

ASHDOD TIMBER TRADE LTD., importers and marketers of timber and roof tiles.

NIOR WOOD INDUSTRIES LTD., 100%, wood processing, re-cuts timber for roofing purposes and permeates cut wood with preservative.

POLEG TIMBER TRADE LTD., 100%, timber & roof tiles trade and retail,

BEN BENAYMIN - NOIMAN LTD., 50%, wood processing plant, timber trade,

LOGISTIC POINT LTD. (formerly DANEL BONDED WAREHOUSES LTD.), bonded warehouses, provides transportation, storage & distribution services.

NIOR HOLDINGS (1994) LTD., a holding company.

Group's annual consolidated sales are around NIS 110 million (excluding subject).

 

 

BANKERS

 

Poalei Agudat Israel Bank Ltd., Ashdod Branch (No. 186), Ashdod, account  No. 880027.

A check with the Central Banks' database did not reveal any negative information regarding subject's a/m account.

 

 

CHARACTER AND REPUTATION

 

As a/m currently there is a disute between subject and IIC regarding IIC demand for the return of NIS 6.5 million by subject due to not meeting meeting certain goals posed by IIC for the incentives approved in 1998, mainly employee recruitment. HAMAT GROUP's officials claim that subject is facing harsh copatition from abroad, and pay high energy cost due to not being connected to the natural gas spply grid. According to a report from April 2013, subject threatens to close down its plant in Beer Sheva and lay-off its employees if it will be forced to give back the incentive.

 

Apart from that, nothing unfavorable learnt.

 

In March 2011 Yoav Golan signed a deal to acquire the control (64%) of HAMAT GROUP from KETER PLASTIC LTD. and FIMI Fund in 3 gradual phases spread over the years 2011 and 2012. The first stage was completed in April 2011, in which Yoav Golan acquired 47.4% for NIS 147.3 million. Stages 2 & 3 (were optional) were completed in April 2012 (12.5% for NIS 42.1 million) and July 2012 (4.1% for NIS 13.7 million), respectively. Some conflicts rose during early 2012 between the parties regarding the deal price, eventually resolved (the selling parties may refund certain sums to the buyer in the future).

 

HAMAT GROUP is one of the leading companies in Israel and the largest exporter in their field.

 

Subject is ISO 9001 certified.

 

The veteran MERHAV Group (today HAMAT GROUP), whose activities started originally in 1951, with its “Hamat” (sister company), “Harsa” and “Lipski” (both subject) brands, are well-known locally.

In April 1999 former parent company L.M. LIPSKI LTD. acquired from KOOR the controlling shares in subject’s parent (76.37%), based on a value of NIS 40.5 million. LIPSKY's operations were later merged into subject's operations.

 

In November 2007 subject invested in re-branding and in new production line, reportedly NIS 3.5 million. Local market for bathroom furniture is estimated at NIS 100 million per annum.

 

In May 2008 it was reported that subject launched a prestigious bathroom furniture line with NIS 2 million investment.

 

In October 2009 it was reported that subject and sister company are opening a showroom in Bnei Brak, investing NIS 2 million.

 

From the Central Bureau of Statistics preliminary National Accounts for 2012, it rises that Investments in Fixed Assets rose by 3.7% from the previous year, after rising by 16% in 2011 and by 12.2% in 2010. In 2012 there was an increase in construction for dwelling – by 5.7% (after rising by 12.5% in 2011 and 12.8% in 2010), increase by 1.6% in construction not for dwelling and other construction works (e.g. roads, offices, industrial, institutional), after it grew by 6.6% in 2011.

Investment in construction for dwelling in 2011 was divided into rise of 13.1% by private building and 17.8% by public building.

 

Private consumption expenditure by households in 2012 on Housing and on Housing Equipment grew by 3% and fell by 2.7% from 2011, respectively, in annual calculation (grew by 2.8% and 20%, respectively, in 2011 from 2010).

 

The building sector indicators show ambiguous signs in recent periods. Volume of building starts for dwelling (which is an indicator for the trend in the building sector) in 2012 indicated a 13% decrease from 2011, reaching close to 40,000 new apartments, though building starts in the 4th quarter marked a 40% rise from the previous quarter. The decline in 2012 came after a growth trend in building starts in the previous couple of years (9% in 2011 and 7% rise in 2009).

On the other hand, after in 2011 the number of dwellings transactions fell by 18% from 2010, an increase in acquisition of dwellings was noted in 2012 by same rate of 18%, though the Government expects the number to fall in 2013 following steps taken.

 

 

SUMMARY

 

Notwithstanding the a/m dispute with IIC, considered dood for trade engagements.

Maximum unsecured credit recommended US$ 400,000

 

 

Note: Since February 2013 Israel Post has started using a new area code method of 7 digits (the old method of 5 digits is no longer valid).

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.74

UK Pound

1

Rs.91.99

Euro

1

Rs.78.70

 

 

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.