MIRA INFORM REPORT

 

 

Report Date :

28.06.2013

 

IDENTIFICATION DETAILS

 

Name :

ABAKUS SOLAR AG

 

 

Registered Office :

Leithestr. 39 D 45886 Gelsenkirchen

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

27.09.1996

 

 

Com. Reg. No.:

HRB 9141

 

 

Legal Form :

Public Limited Company

 

 

LINE OF BUSINESS :

WHOLESALE OF OTHER MACHINERY, EQUIPMENT AND SUPPLIES

 

 

No. of Employees :

90

 

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 – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.5% in 2012. GDP contracted 5.1% in 2009 but grew by 4.2% in 2010, and 3.0% in 2011, before dipping to 0.7% in 2012 - a reflection of low investment spending due to crisis-induced uncertainty and the decreased demand for German exports from recession-stricken periphery countries. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011. In 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. By 2014, the federal government wants to balance its budget. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

Source : CIA


Company name and address

 

abakus solar AG

 

 Company Status:      active

                      Leithestr. 39

                      D 45886 Gelsenkirchen

                      Telephone:0209/730801-0

                      Telefax:  0209/730801-99

                      Homepage: www.abakus-solar.com

                      E-mail:   info@abakus-solar.de

 

 

VAT no.          

 

DE183395499

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Registartion data

 

 LEGAL FORM              Public limited company

 Date of foundation:      27.09.1996

 Registered on:              01.10.2007

 Commercial Register:   Local court 45879 Gelsenkirchen

 under:                          HRB 9141

 

Share capital                        

 

EUR            288,600.00

 

 

Shareholder

 

                      Heiner Breuer

                      Wiesental 29

                      D 52068 Aachen

                      born: 26.04.1967

                      Share:                              33.340 %

 Shareholder:

                      Stefan Rentmeister

                      Weseler Str.

                      D 46286 Dorsten

                      born: 17.03.1965

                      Share:                              33.330 %

 Shareholder:

                      Thomas Siegfried Sandner

                      D 53859 Niederkassel

                      born: 02.07.1966

                      Share:                              33.330 %

 Member of the Board of Directors:

                      Thomas Siegfried Sandner

                      D 53859 Niederkassel

                      authorized to jointly represent the company

                      born: 02.07.1966

 Member of the Board of Directors:

                      Walter Burscheid

                      D 60308 Frankfurt

                      authorized to jointly represent the company

                      born: 10.11.1966

 Proxy:

                      Heiner Breuer

                      Wiesental 29

                      D 52068 Aachen

                      authorized to jointly represent the company

                      born: 26.04.1967

 Proxy:

                      Stefan Rentmeister

                      Weseler Str.

                      D 46286 Dorsten

                      authorized to jointly represent the company

                      born: 17.03.1965

 Proxy:

                      Roland Wigger

                      D 50667 Köln

                      authorized to jointly represent the company

                      born: 05.06.1967

 Proxy:

                      Karl Erhard Krausen

                      D 53902 Bad Münstereifel

                      authorized to jointly represent the company

                      born: 22.02.1952

 Proxy:

                      Frank Polhaus

                      D 80331 München

                      authorized to jointly represent the company

                      born: 18.01.1967

 


 Further functions/participations of Thomas Siegfried Sandner

 (Member of the Board of Directors)

 

Manager:

                      abakus solar pro 1 Verwaltungs GmbH

                      Leithestr. 39

                      D 45886 Gelsenkirchen

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         16.04.2013

                      Reg. data:  45879 Gelsenkirchen, HRB 12013

 

 

COMPANY HISTORY

 

 25.11.1996 - 12.1997     "abakus Energiesysteme GmbH"

                          Munscheidstr. 14

                          D 45886 Gelsenkirchen

                          Private limited company

 12.1997 - 01.10.2007     "abakus Energiesysteme GmbH"

                          Leithestr. 39

                          D 45886 Gelsenkirchen

                          Private limited company

 

 

BUSINESS ACTIVITIES

 

 Main industrial sector

 4669    Wholesale of other machinery, equipment and supplies

71122   Engineering activities in the field of technical sectoral planning andengineering design

71129   Other engineering activities

7219    Other research and experimental development on natural sciences and engineering

 

BRANCHES AND FACTORIES

 

Branch:

                      abakus solar AG

                      Wilhelm-Mauser-Str. 14-16

                      D 50827 Köln

 Branch:

                      abakus solar AG

                      Auenstr. 31

                      D 80469 München

                      TEL.: 089/20209478

                      FAX.: 089/20209479

 

PARTICIPATIONS

 

 Limited partner:

                      abakus solar pro 1 GmbH & Co. KG

                      Wilhelm-Mauser-Str. 14-16

                      D 50827 Köln

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR                100.00

                      contribution:

                      Share:             EUR                100.00

                      Reg. data:  23.07.2012

                                  Local court 50939 Köln

                                  HRA 29238

 Shareholder:

                      abakus solar power GmbH

                      Im Zollhafen 18/Kranhaus 1

                      D 50678 Köln

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            525,000.00

                      Share:             EUR              5,000.00

                      Reg. data:  09.03.2012

                                  Local court 50939 Köln

                                  HRB 74951

 

FINANCIAL INFORMATION

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 Balance sheet year:  2011

 

 

REAL ESTATE

 

 Type of ownership:   Tenant

 Address              Leithestr. 39

                      D 45886 Gelsenkirchen

 

 Land register documents were not available.

 

 

BANKERS

 

 SPARKASSE GELSENKIRCHEN, GELSENKIRCHEN

 Sort. code: 42050001, BIC: WELADED1GEK

 

 

FINANCIAL FIGURES

 

 Turnover:            2011               EUR         90,986,798.00

                      2012               EUR         90,500,000.00

 Profit:              2011               EUR         -1,031,434.00

 further business figures:

 Equipment:                              EUR            236,037.00

 Ac/ts receivable:                       EUR          6,611,618.00

 Liabilities:                            EUR          5,717,726.00

 Total numbers of vehicles:                                     13

 - Lorries:                                                      1

 - Passenger cars:                                              12

 Employees:                                                     90

 - Trainees:                                                     2

 

 

BALANCE SHEETS

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 38.10

 Liquidity ratio:                   1.44

 Return on total capital [%]:      -8.82

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 28.69

 Liquidity ratio:                   0.27

 Return on total capital [%]:       6.85

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                 39.21

 Liquidity ratio:                   2.89

 Return on total capital [%]:       3.30

 

 Balance sheet ratios 01.01.2008 - 31.12.2008

 Equity ratio [%]:                 11.03

 Liquidity ratio:                   0.30

 Return on total capital [%]:      -1.11

 

Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         11,692,508.60

  Fixed assets                           EUR          1,643,985.27

   Intangible assets                     EUR             61,307.00

    Concessions, licences, rights        EUR             61,307.00

   Tangible assets                       EUR            419,810.21

    Plant / machinery                    EUR             77,862.00

    Other tangible assets / fixtures and

    fittings                             EUR            236,037.00

    Advance payments made / construction

    in progress                          EUR            105,911.21

   Financial assets                      EUR          1,162,868.06

    Shares in participations /

    subsidiaries and the like            EUR            184,719.47

     Shares in related companies         EUR            125,103.50

     Shares in investee companies        EUR             59,615.97

    Loans to participations /

    subsidiaries and the like            EUR            828,148.59

     Loans to related companies          EUR            828,148.59

    Other loans                          EUR            150,000.00

  Current assets                         EUR          9,992,809.07

   Stocks                                EUR          2,242,122.72

    Raw materials, consumables and

    supplies                             EUR          1,740,589.29

    Finished goods / work in progress    EUR          1,089,618.50

    Advance payments made                EUR            538,941.30

    Minus received advance payments for

    orders / installments for stocks     EUR         -1,127,026.37

   Accounts receivable                   EUR          6,611,617.95

    Trade debtors                        EUR          5,050,397.75

    Amounts due from related companies   EUR          1,262,041.47

    Amounts due from investee companies  EUR             20,576.13

    Other debtors and assets             EUR            278,602.60

   Liquid means                          EUR          1,139,068.40

  Remaining other assets                 EUR             55,714.26

   Accruals (assets)                     EUR             55,714.26

 

 LIABILITIES                             EUR         11,692,508.60

  Shareholders' equity                   EUR          4,454,822.71

   Capital                               EUR            216,400.00

    Subscribed capital (share capital)   EUR            216,400.00

   Reserves                              EUR          3,869,287.22

    Capital reserves                     EUR          3,869,287.22

   Balance sheet profit/loss (+/-)       EUR            369,135.49

    Profit / loss brought forward        EUR          1,400,569.34

    Annual surplus / annual deficit      EUR         -1,031,433.85

  Provisions                             EUR          1,519,960.22

   Provisions for taxes                  EUR            358,194.33

   Other / unspecified provisions        EUR          1,161,765.89

  Liabilities                            EUR          5,717,725.67

   Financial debts                       EUR          3,925,682.92

    Liabilities due to banks             EUR          3,925,682.92

   Other liabilities                     EUR          1,792,042.75

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR            719,849.28

    Liabilities due to investee companiesEUR            237,695.38

    Unspecified other liabilities        EUR            834,498.09

     thereof liabilities from tax /

     financial authorities               EUR            756,318.35

     thereof liabilities from social

     security                            EUR              7,089.69

  Guarantees and other commitments       EUR          2,115,193.18

   Guarantees / warranties               EUR          1,000,000.00

    Guarantees                           EUR          1,000,000.00

   Liability from creation of a security

   interest for third parties            EUR          1,115,192.18

   Other guarantees and other commitmentsEUR                  1.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         90,986,797.96

  Inventory change + own costs (+/-)     EUR         -8,975,628.37

   Inventory change (+/-)                EUR         -9,081,539.58

   Capitalised own costs                 EUR            105,911.21

  Other operating income                 EUR            290,929.85

  Cost of materials                      EUR         72,184,177.20

   Raw materials and supplies, purchased

   goods                                 EUR         65,178,980.24

   Purchased services                    EUR          7,005,196.96

  Gross result (+/-)                     EUR         10,117,922.24

  Staff expenses                         EUR          4,254,536.60

   Wages and salaries                    EUR          3,587,910.58

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            666,626.02

  Total depreciation                     EUR            130,450.50

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            130,450.50

  Other operating expenses               EUR          3,588,859.20

  Operating result from continuing

  operations                             EUR          2,144,075.94

  Interest result (+/-)                  EUR           -317,563.39

   Interest and similar income           EUR            141,509.43

    thereof from related companies       EUR             13,337.01

   Interest and similar expenses         EUR            459,072.82

  Other financial result                 EUR         -2,217,115.24

   Income from securities and loans from

   financial assets                      EUR             12,636.23

    thereof related companies            EUR              7,182.06

   Depreciation on financial assets and

   marketable securities                 EUR          2,229,751.47

  Financial result (+/-)                 EUR         -2,534,678.63

  Result from ordinary operations (+/-)  EUR           -390,602.69

  Income tax / refund of income tax (+/-)EUR           -638,661.91

  Other taxes / refund of taxes          EUR             -2,169.25

  Tax (+/-)                              EUR           -640,831.16

  Annual surplus / annual deficit        EUR         -1,031,433.85

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2010 - 31.12.2010

 

 ASSETS                                  EUR         20,631,903.82

  Fixed assets                           EUR          2,677,445.28

   Intangible assets                     EUR             15,454.00

    Concessions, licences, rights        EUR             15,454.00

   Tangible assets                       EUR            170,810.00

    Plant / machinery                    EUR             83,512.00

    Other tangible assets / fixtures and

    fittings                             EUR             87,298.00

   Financial assets                      EUR          2,491,181.28

    Shares in participations /

    subsidiaries and the like            EUR            961,508.28

     Shares in related companies         EUR             81,429.81

     Shares in investee companies        EUR            880,078.47

    Loans to participations /

    subsidiaries and the like            EUR          1,529,673.00

     Loans to related companies          EUR            180,000.00

     Loans to investee companies         EUR          1,349,673.00

  Current assets                         EUR         17,894,155.02

   Stocks                                EUR         14,214,842.40

    Raw materials, consumables and

    supplies                             EUR          3,217,776.93

    Finished goods / work in progress    EUR         10,171,158.08

    Advance payments made                EUR            825,907.39

   Accounts receivable                   EUR          3,673,105.29

    Trade debtors                        EUR          2,013,896.33

    Amounts due from related companies   EUR          1,272,295.48

    Amounts due from investee companies  EUR            165,927.71

    Other debtors and assets             EUR            220,985.77

   Liquid means                          EUR              6,207.33

  Remaining other assets                 EUR             60,303.52

   Accruals (assets)                     EUR             60,303.52

 

 LIABILITIES                             EUR         20,631,903.82

  Shareholders' equity                   EUR          5,919,054.66

   Capital                               EUR            216,400.00

    Subscribed capital (share capital)   EUR            216,400.00

   Reserves                              EUR          3,869,287.22

    Capital reserves                     EUR          3,869,287.22

   Balance sheet profit/loss (+/-)       EUR          1,833,367.44

    Profit / loss brought forward        EUR            419,291.33

    Annual surplus / annual deficit      EUR          1,414,076.11

  Provisions                             EUR          1,069,456.92

   Provisions for taxes                  EUR            582,640.94

   Other / unspecified provisions        EUR            486,815.98

  Liabilities                            EUR         13,643,392.24

   Financial debts                       EUR          2,706,416.20

    Liabilities due to banks             EUR          2,706,416.20

   Other liabilities                     EUR         10,936,976.04

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,022,388.82

    Liabilities from received advance

    payments                             EUR            547,067.06

    Liabilities due to investee companiesEUR          8,745,002.71

    Unspecified other liabilities        EUR            622,517.45

     thereof liabilities from tax /

     financial authorities               EUR            549,604.73

     thereof liabilities from social

     security                            EUR              3,444.52

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         69,311,876.83

  Inventory change + own costs (+/-)     EUR         10,122,948.96

   Inventory change (+/-)                EUR         10,122,948.96

  Other operating income                 EUR            220,664.25

  Cost of materials                      EUR         71,764,344.29

   Raw materials and supplies, purchased

   goods                                 EUR         69,791,373.09

   Purchased services                    EUR          1,972,971.20

  Gross result (+/-)                     EUR          7,891,145.75

  Staff expenses                         EUR          2,908,193.41

   Wages and salaries                    EUR          2,473,078.04

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            435,115.37

  Total depreciation                     EUR             66,345.31

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             66,345.31

  Other operating expenses               EUR          2,525,966.72

  Operating result from continuing

  operations                             EUR          2,390,640.31

  Interest result (+/-)                  EUR           -117,121.01

   Interest and similar income           EUR             67,190.23

   Interest and similar expenses         EUR            184,311.24

  Other financial result                 EUR            -36,039.83

   Depreciation on financial assets and

   marketable securities                 EUR             36,039.83

  Financial result (+/-)                 EUR           -153,160.84

  Result from ordinary operations (+/-)  EUR          2,237,479.47

  Income tax / refund of income tax (+/-)EUR           -822,311.61

  Other taxes / refund of taxes          EUR             -1,091.75

  Tax (+/-)                              EUR           -823,403.36

  Annual surplus / annual deficit        EUR          1,414,076.11


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.70

UK Pound

1

Rs.92.25

Euro

1

Rs.78.38

 

 

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.