MIRA INFORM REPORT

 

 

Report Date :

28.06.2013

 

IDENTIFICATION DETAILS

 

Name :

PERLEN CONVERTING AG

 

 

Registered Office :

Perlenring 3 6035 Perlen/LU

 

 

Country :

Switzerland

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

1949

 

 

Com. Reg. No.:

100.3.015.968-8 / 319690

 

 

Legal Form :

Company limited by shares

 

 

Line of Business :

Manufacture of plastic plates, sheets, tubes and profiles

 

 

No. of Employees :

150-249

 

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)

Switzerland

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


 

SWITZERLAND - ECONOMIC OVERVIEW

 

Switzerland is a peaceful, prosperous, and modern market economy with low unemployment, a highly skilled labor force, and a per capita GDP among the highest in the world. Switzerland's economy benefits from a highly developed service sector, led by financial services, and a manufacturing industry that specializes in high-technology, knowledge-based production. Its economic and political stability, transparent legal system, exceptional infrastructure, efficient capital markets, and low corporate tax rates also make Switzerland one of the world's most competitive economies. The Swiss have brought their economic practices largely into conformity with the EU's to enhance their international competitiveness, but some trade protectionism remains, particularly for its small agricultural sector. The fate of the Swiss economy is tightly linked to that of its neighbors in the euro zone, which purchases half of all Swiss exports. The global financial crisis of 2008 and resulting economic downturn in 2009 stalled export demand and put Switzerland in a recession. The Swiss National Bank (SNB) during this period effectively implemented a zero-interest rate policy to boost the economy as well as prevent appreciation of the franc, and Switzerland's economy recovered in 2010 with 3.0% growth. The sovereign debt crises currently unfolding in neighboring euro-zone countries pose a significant risk to Switzerland's financial stability and are driving up demand for the Swiss franc by investors seeking a safe-haven currency. The independent SNB has upheld its zero-interest rate policy and conducted major market interventions to prevent further appreciation of the Swiss franc, but parliamentarians have urged it to do more to weaken the currency. The franc's strength has made Swiss exports less competitive and weakened the country's growth outlook; GDP growth fell to 1.9% in 2011 and 0.8% in 2012. Switzerland has also come under increasing pressure from individual neighboring countries, the EU, the US, and international institutions to reform its banking secrecy laws. Consequently, the government agreed to conform to OECD regulations on administrative assistance in tax matters, including tax evasion. The government has renegotiated its double taxation agreements with numerous countries, including the US, to incorporate the OECD standard, and is considering the possibility of imposing taxes on bank deposits held by foreigners. These steps will have a lasting impact on Switzerland's long history of bank secrecy.

Source : CIA

 


Company name and address

 

PERLEN CONVERTING AG

 

Operating address:

Perlenring 3

6035 Perlen/LU

Switzerland/CH

 

Telephone:                      041 4558800

Fax:                               041 4558801

 

Web site:                        http://www.perlenpackaging.ch

E-mail:                            info@perlenpackaging.com

 

VAT-No.:                         CHE106171907

 

 

Profile

 

Established:                  1949

Line of Business:           Plastics

Industry Division:           Manufacturing

Industry-code (NACE):   2221       Manufacture of plastic plates, sheets, tubes and profiles

                                    2222       Manufacture of plastic packing goods

Import/Export:               Export

Export sales:                96,0%

Quality certification:       ISO 9001:2000 (since 2006)

                                    ISO 14001:2004 (since 2006)

                                    ISO 15378:2006 (since 2007)

Banks:                         unknown

 

 

Operational Figures

 

Coverage:                     Company

Employees:                  150-249

Sales:                          CHF 100-200 Mio

 

 

Activity

 

The company is active in film manufacturing and film coating for the packaging industry. The processes and products are geared to the needs of the pharmaceutical industry.

Products: Mono-Films, Barrier-Films, Anti-Counterfeit Films, Suppository Films, Liquid Films, Ampoules/Syringe Films, Anti-microbial Coatings.

 

 

Real Estate

 

Real Estate:                    The company does not appear to own any property.

 

 

Company Register

 

Company No:                100.3.015.968-8 / 319690

Legal form:                    Company limited by shares

Registration:                 17.06.1993

Legal status:                 active

Responsible Register:    Handelsregister des Kantons Luzern

History:                        Date of Incorporation Statutes: 15.06.1993

 

Entry          Deleted      Name

active                           Perlen Converting AG

 

Entry          Deleted      Legal domicile

active                           Root, Switzerland

 

Entry          Deleted      Address

active                           6035 Perlen/LU, Switzerland/CH

 

Entry          Deleted      Capital

active                           Share Capital CHF 4,000,000, paidup CHF 4,000,000

 

Entry          Deleted      Capital Structure

active                           40,000 Registered shares of CHF 100,--

 

Entry          Deleted      Activity (original Language)

active                           Herstellung, Verarbeitung und Vertrieb von sowie Handel mit Kunststoffkomplexen und -filmen und verwandten Produkten; Erwerb, Verwaltung und Veräusserung von Grundeigentum, Wertschriften, Beteiligungen sowie Immaterialgüterrechten.

 

Entry          Deleted      Remarks (original Language)

active                           Publishing authority: SHAB.

active                           Shares: Die Namenaktien sind vinkuliert.

active                           Contribution in kind/Asset takeover: Gemäss Sacheinlagevertrag vom 15.06.1993, Abspaltungsbilanz per 31.12.1992 und detaillierten Listen vom 09.06.1993 übernahm die Gesellschaft von der Perlen Holding AG, in Perlen, Gemeinde Root, den Geschäftsbereich "Converting" (Veredelung von Kunststoff-Folien mittels Beschichtung, Kaschierung, Silikonisierung) mit Aktiven (inkl. Grundstücke Nrn. 597 und 614, beide GB Root) von CHF 9'329'136.77 und Passiven von CHF 5'329'136.77 zum Preis von CHF 4'000'000.--. Als Gegenleistung erhielten die Sacheinlegerin 39'997 Namenaktien zu CHF 100.-- sowie Dr. Franz J. Albrecht, von Sursee und Knutwil, in Winterthur, Dr. Urs Bänninger, von Zürich, in Wollerau, und Hans Küher, von Leibstadt, in Buchrain, je 1 Namenaktie zu CHF 100.--. 

active                           Reports: Mitteilungen erfolgen durch Brief.

 

 

Official Administration

 

Title                                           Name

President                                    Peter Schaub, Origin: Zürich, Ormalingen, Switzerland, Residential address: Uster/ZH, Switzerland, joint signature of two, Registered since: 01.09.2010

Vice-President                             Dr. Peter Schildknecht, Origin: Teufen AR, Switzerland, Residential address: Meggen/LU, Switzerland, joint signature of two, Registered since: 14.08.2009

Director                                       Wolfgang Grimm, Origin: Germany, Residential address: Meggen, Switzerland, joint signature of two

 

 

Management

 

Title                                             Name

Chairman of the management       Wolfgang Grimm, Origin: Germany, Residential address: Meggen, Switzerland, joint signature of two

Member of the management         Johannes Giessler, Origin: Germany, Residential address: Simonswald, Germany, joint signature of two, Registered since: 08.01.2010

Member of the management         Peter Henz, Origin: Bärschwil, Switzerland, Residential address: Buchrain, Switzerland, joint signature of two, Registered since: 12.11.2012

Member of the management         Philipp Morgenthaler, Origin: Wyssachen, Switzerland, Residential address: Dietlikon/ZH, Switzerland, joint signature of two, Registered since: 06.10.2009

 

 

External Positions

 

Title                                             Name

Auditor                                      Stephan Revisions AG, Residential address: Muttenz, Switzerland, Id: CH-280.3.910.548-5, Registered since: 17.12.2008

 

 

Executive board

 

Title                                             Name

Chief Executive Officer                    Wolfgang Grimm

 

 

Financial Data Perlen Converting

 

Consolidation:               consolidated (Segment)

Industry:                       Trade/Industry

 

Fiscal year end:                                   31.12.2012        31.12.2011        31.12.2010        31.12.2009        31.12.2008

Number of months:                                     12                    12                    12                    12                    12

Currency:                                                th. CHF            th. CHF            th. CHF            th. CHF            th. CHF

 

Operating revenue                                      106,497,0          105,730,0         101,695,0           97,896,0         112,547,0

Operating result                                            5,031,0             3,800,0                900,0                  20,0             4,100,0

Capital                                                         4,000,0             4,000,0             4,000,0             4,000,0             4,000,0

Cash flow                                                                                                     9,000,0             7,500,0           10,500,0

 

 

Financial Data CPH Group

 

Consolidation:               consolidated

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2012        31.12.2011        31.12.2010        31.12.2009        31.12.2008

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. CHF             th. CHF            th. CHF             th. CHF            th. CHF

Statement norm:                                   Local GAAP      Local GAAP      Local GAAP      Local GAAP      Local GAAP

 

 

Balance Sheet

 

Intangible fixed assets                                   1,473,0             2,948,0             3,754,0             5,615,0             6,224,0

Land and buildings                                     218,201,0          228,366,0         603,948,0          409,055,0         169,011,0

Other tangible fixed assets                         501,454,0          540,804,0         249,927,0          300,425,0         337,109,0

Tangible fixed assets                                 719,655,0          769,170,0         853,875,0          709,480,0         506,120,0

Financial fixed assets                                  10,020,0           25,504,0           25,357,0           25,564,0           24,915,0

other fixed assets                                        21,249,0                916,0                916,0             2,602,0             3,504,0

Fixed assets                                             752,397,0          798,538,0         883,902,0          743,261,0         540,763,0

Stocks                                                       58,761,0           57,338,0           63,669,0           60,355,0           83,635,0

Trade accounts receivable                            73,994,0           75,623,0           60,932,0           67,164,0           90,809,0

Liquid assets                                              64,658,0           31,486,0           54,277,0           66,811,0           88,118,0

Securities                                                     8,640,0           11,135,0           19,283,0           34,631,0         105,256,0

other trade accounts                                    10,907,0           14,149,0           19,800,0           17,029,0           18,799,0

Accruals                                                       3,024,0             3,865,0             4,612,0             5,370,0             7,416,0

Other current assets                                    87,229,0           60,635,0           97,972,0          123,841,0         219,589,0

Current assets                                           219,984,0          193,596,0         222,573,0          251,360,0         394,033,0

Total assets                                              972,381,0          992,134,0       1,106,475,0          994,621,0         934,796,0

 

Capital                                                        30,000,0           30,000,0           30,000,0           30,000,0           30,000,0

Other shareholders funds                            679,764,0          676,308,0         680,186,0          721,540,0         702,757,0

Total shareholders equity                            709,764,0          706,308,0         710,186,0          751,540,0         732,757,0

Minority interests                                                 0,0                   0,0                   0,0                   0,0                   0,0

long term debt (financial debts)                   143,994,0          169,266,0         225,925,0          115,977,0           70,287,0

Provisions                                                   31,317,0           32,026,0           40,572,0           54,045,0           56,192,0

Other non current liabilities                               547,0                627,0                411,0             1,239,0             1,822,0

Non current liabilities                                  175,858,0          201,919,0         266,908,0          171,261,0         128,301,0

short term debt (financial debts)                      9,754,0           11,314,0           12,686,0           14,328,0           11,365,0

Trade accounts payable                               52,939,0           40,017,0           93,584,0           29,241,0           33,293,0

Provisions                                                     5,727,0           12,922,0           10,867,0           12,709,0           12,368,0

Accruals                                                     15,789,0           12,731,0             8,765,0           11,094,0           11,595,0

other accounts payable                                  2,550,0             6,923,0             3,479,0             4,448,0             5,117,0

other current liabilities                                  24,066,0           32,576,0           23,111,0           28,251,0           29,080,0

Current liabilities                                          86,759,0           83,907,0         129,381,0           71,820,0           73,738,0

Shareh. equity, min. interests + liabilities     972,381,0          992,134,0       1,106,475,0          994,621,0         934,796,0

 

 

Profit and loss account

 

Sales                                                                                                                               509,863,0         607,440,0

Reduction of proceeds                                                                                                        28,189,0           37,082,0

Net sales                                                  488,691,0          520,932,0         417,396,0          481,674,0         570,358,0

Other operating revenue                               47,211,0             7,836,0           19,174,0             8,524,0             9,827,0

Operating revenue                                      535,902,0          528,768,0         436,570,0          490,198,0         580,185,0

Cost of goods sold                                     329,811,0          346,280,0         278,535,0          278,405,0         334,077,0

Gross profit                                               206,091,0          182,488,0         158,035,0          211,793,0         246,108,0

Other operating expenses                           194,403,0          202,465,0         188,695,0          203,278,0         213,957,0

Operating result                                           11,688,0          -19,977,0          -30,660,0             8,515,0           32,151,0

Interest revenues                                              206,0                112,0                186,0                655,0             1,146,0

other financial revenues                                    775,0                791,0                654,0             5,596,0             3,285,0

Financial income                                              981,0                903,0                840,0             6,251,0             4,431,0

Interest expenses                                          6,545,0           11,212,0             5,038,0             3,036,0             3,054,0

other financial expenses                                   544,0             1,832,0             5,184,0             1,317,0           13,998,0

Financial expenses                                       7,089,0           13,044,0           10,222,0             4,353,0           17,052,0

Financial result                                            -6,108,0          -12,141,0            -9,382,0             1,898,0          -12,621,0

Result before extraordinary items                    5,580,0          -32,118,0          -40,042,0           10,413,0           19,530,0

Extraordinary income                                     4,077,0           30,445,0           17,134,0           38,988,0           20,812,0

Extraordinary expenses                                       0,0           18,765,0             3,815,0           12,507,0             2,832,0

Extraordinary Result                                      4,077,0           11,680,0           13,319,0           26,481,0           17,980,0

Result before taxes                                       9,657,0          -20,438,0          -26,723,0           36,894,0           37,510,0

Taxes                                                           1,596,0            -2,447,0            -6,713,0             7,427,0             6,914,0

Result before minority interests                      8,061,0          -17,991,0          -20,010,0           29,467,0           30,596,0

minority interests                                                 0,0                   0,0                   0,0                   0,0                   0,0

Result for the financial year                            8,061,0          -17,991,0          -20,010,0           29,467,0           30,596,0

 

 

Cash flow

 

Depreciation                                                60,336,0           66,792,0           59,518,0           62,003,0           58,831,0

Cash flow                                                    68,397,0           48,801,0           39,508,0           91,470,0           89,427,0

Cash flow from operating activities                 40,757,0          -13,808,0           79,445,0          182,086,0           82,331,0

Investments in tangible fixed assets              10,942,0           24,405,0         220,871,0          266,238,0           55,275,0

Cash flow from investing activities                 21,387,0           47,381,0        -196,147,0         -238,591,0          -53,471,0

Cash flow from financing activities                -29,046,0          -56,284,0         105,306,0           35,157,0            -2,706,0

Others                                                              74,0                 -80,0            -1,138,0                  41,0             3,416,0

Change in liquidity                                       33,172,0          -22,791,0          -12,534,0          -21,307,0           29,570,0

Liquidity at beginning of the year                   31,486,0           54,277,0           66,811,0           88,118,0           58,548,0

Liquidity at end ot the year                           64,658,0           31,486,0           54,277,0           66,811,0           88,118,0

 

Notes

 

Material costs                                           253,597,0          268,975,0         215,432,0          204,654,0         271,246,0

Cost of employees                                       84,889,0           93,165,0           89,320,0           95,671,0         103,331,0

Added value                                              161,427,0          150,731,0         127,153,0          197,604,0         202,726,0

Working Capital                                           79,816,0           92,944,0           31,017,0           98,278,0         141,151,0

Sales per Employee                                         575,6                610,7                443,6                497,6                570,9

Market capitalisation                                  390,000,0          303,000,0         510,000,0          525,000,0         464,700,0

Gross cost land and buildings                     382,749,0          383,583,0         764,342,0          562,080,0         317,828,0

Gross cost other tangible fixed assets      1,100,319,0       1,092,155,0         779,288,0          906,015,0         898,722,0

Gross cost total                                      1,483,068,0       1,475,738,0       1,543,630,0       1,468,095,0       1,216,550,0

Insurance value land and buildings               348,926,0          424,929,0         490,002,0          394,507,0         392,584,0

Insurance value other tang. fixed assets    1,254,287,0       1,331,707,0       1,345,688,0       1,120,232,0       1,094,009,0

Insurance value total                                1,603,213,0       1,756,636,0       1,835,690,0       1,514,739,0       1,486,593,0

 

Employees  at year end                                      849                   853                  941                   968                  999

Employees inland                                               624                   631                  616                   650                  700

Employees abroad                                              225                   222                  325                   318                  299

 

 

Ultimate Parent Company

 

Name:                            CPH Chemie + Papier Holding AG

City/Country:                   Perlen/LU, Switzerland/CH

 

 

Owner/-s

 

No. of Owner/-s:              1

Owner:                            The company is domestic owned.

 

Class:                             100%

Name:                            CPH Chemie + Papier Holding AG

City/Country:                   Perlen/LU, Switzerland/CH

Interest:                          100,00% voting right, 100,00% capital interest

 

 

Sisters

 

Name:                            Chemie Uetikon AG

City/Country:                   Uetikon am See/ZH, Switzerland/CH

 

Name:                            CPH Chemie + Papier Holding GmbH

City/Country:                   Muellheim, Germany/DE

 

Name:                            CU Agro AG

City/Country:                   Uetikon am See/ZH, Switzerland/CH

 

Name:                            CU Immobilien Lahr AG

City/Country:                   Uetikon am See/ZH, Switzerland/CH

 

Name:                            Perlen France Sarl

City/Country:                   Champigny sur Marne, France/FR

 

Name:                            Perlen Papier AG

City/Country:                   Perlen/LU, Switzerland/CH

 

Name:                            Zeochem AG

City/Country:                   Uetikon am See/ZH, Switzerland/CH

 

Name:                            Zeowest AG

City/Country:                   Uetikon am See/ZH, Switzerland/CH

 

 

Investments

 

Class:                             100%

Name:                            ac-Folien GmbH

City/Country:                   Müllheim/Baden-Württemberg, Germany/DE

Interest:                          100,00% voting right, 100,00% capital interest (since 2007)

 

Class:                             100%

Name:                            Perlen Converting Llc

City/Country:                   Whippany/New Jersey, United States of America/US

Interest:                          100,00% voting right, 100,00% capital interest (since 2005)

 

 

Legal Actions

 

Control date         Year                       No.             Amount CHF     Status

22.03.2013            2013                           0

22.03.2013            2012                           0

22.03.2013            2011                           0

22.03.2013            2010                           0

22.03.2013            2009                           0

22.03.2013            2008                           0

26.07.2011            2007                           0

 

An updated legal action check is only available against proof of interest. e.g. a copy of an enquiry letter, and order or invoice relating to the subject company.

 

 

 

Credit Information

 

Financial Situation:          The financial situation is good.

 

Payment experiences:     Financial obligations are met as appropriate.

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.59

UK Pound

1

Rs.92.92

Euro

1

Rs.78.94

 

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.