MIRA INFORM REPORT

 

 

Report Date :

29.06.2013

 

IDENTIFICATION DETAILS

 

Name :

PIRAMAL GLASS CEYLON PLC

 

 

Registered Office :

148, Maligawa Road, Borupana Ratmalana,

 

 

Country :

Sri Lanka

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

17.05.1955

 

 

Legal Form :

Public Subsidiary

 

 

Line of Business :

Manufacture of hollow glass

 

 

No. of Employees :

384

 

 

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)

Sri Lanka

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SRI LANKA - ECONOMIC OVERVIEW

 

Sri Lanka continues to experience strong economic growth following the end of the 26-year conflict with the Liberation Tigers of Tamil Eelam (LTTE). The government has been pursuing large-scale reconstruction and development projects in its efforts to spur growth in war-torn and disadvantaged areas, develop small and medium enterprises and increase agricultural productivity. The government's high debt payments and bloated civil service have contributed to historically high budget deficits, but fiscal consolidation efforts and strong GDP growth in recent years have helped bring down the government's fiscal deficit. However, low tax revenues are a major concern. The 2008-09 global financial crisis and recession exposed Sri Lanka's economic vulnerabilities and nearly caused a balance of payments crisis. Growth slowed to 3.5% in 2009. Economic activity rebounded with the end of the war and an IMF agreement, resulting in two straight years of 8% growth in 2010-11. Growth moderated to about 6% in 2012. Agriculture slowed due to a drought and weak global demand affected exports and trade. In early 2012, Sri Lanka floated the rupee, resulting in a sharp depreciation, and took steps to curb imports. A large trade deficit remains a concern. Strong remittances from Sri Lankan workers abroad have helped to offset the trade deficit.

Source : CIA


Company name and address

Top of Form

 

Piramal Glass Ceylon PLC

                                                                                                                                                   

 

148, Maligawa Road, Borupana

 

 

Ratmalana,

Sri Lanka

 

 

Tel:

94-11-2635481

Fax:

94-11-2635484

 

www.piramalglassceylon.com

 

Employees:

384

Company Type:

Public Subsidiary

Corporate Family:

5 Companies

Ultimate Parent:

Piramal Glass Ltd

Traded:

Colombo (Sri Lanka) Stock Exchange:

GLAS.N0000

Incorporation Date:

17-May-1955

Auditor:

Ernst & Young LLP

Financials in

 USD (mil)

Fiscal Year End:

31-Mar-2012

Reporting Currency:

Sri Lanka Rupee

Annual Sales:

45.5  1

Net Income:

6.1

Total Assets:

53.2  2

Market Value:

49.0

 

(14-Jun-2013)

                                          

Business Description           

 

Piramal Glass Ceylon Plc, formerly Ceylon Glass Company PLC, is a Sri Lanka-based company engaged in the manufacture and sale of glass containers. The Company’s product categories include foods, beer, wine, agro, pharma, aerated drinks, and cosmetics and perfumes. As of March 31, 2012, the Company's parent entity was Piramal Glass Limited, which is incorporated in India. For the nine months ended 31 December 2012, Piramal Glass Ceylon PLC revenues increased 9% to LKR4.1B. Net income increased 5% to LKR620.7M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income was partially offset by Finance Cost increase of 15% to LKR195.4M (expense), Other Operating Income decrease of 36% to LKR5.8M (income).

          

Industry                                                                                                                                     

 

Industry

Containers and Packaging

ANZSIC 2006:

2010 - Glass and Glass Product Manufacturing

NACE 2002:

2613 - Manufacture of hollow glass

NAICS 2002:

327213 - Glass Container Manufacturing

UK SIC 2003:

2613 - Manufacture of hollow glass

UK SIC 2007:

2313 - Manufacture of hollow glass

US SIC 1987:

3221 - Glass Containers

                        

Key Executives

   

 

Name

Title

Sanjay Tiwari

Chief Executive Officer, Executive Non Independent Director

Niloni Boteju

Financial Controller

Sagarika Jayasundera

Company Secretary

Palitha Priyanandana

Senior Manager - Supply Chain

A. K. M. Fowzin

Head - HR

   

Significant Developments                                                                                                   

 

Topic

#*

Most Recent Headline

Date

Dividends

2

Piramal Glass Ceylon Plc Announces Payment Date

13-May-2013

     

Financial Summary                                                                                          

 

As of 31-Dec-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

0.95

1.71

Quick Ratio (MRQ)

0.42

0.99

Debt to Equity (MRQ)

0.72

2.81

Sales 5 Year Growth

22.48

5.24

Net Profit Margin (TTM) %

13.17

6.22

Return on Assets (TTM) %

10.20

6.73

Return on Equity (TTM) %

21.87

17.15

 

 

 

Stock Snapshot                                     

 

Traded: Colombo (Sri Lanka) Stock Exchange: GLAS.N0000

 

As of 14-Jun-2013

   Financials in: LKR

Recent Price

6.60

 

EPS

0.72

52 Week High

7.00

 

Price/Sales

1.22

52 Week Low

4.90

 

Dividend Rate

0.38

Avg. Volume (mil)

0.71

 

Price/Earnings

7.91

Market Value (mil)

6,270.57

 

Price/Book

1.96

 

 

 

Beta

0.99

 

Price % Change

Rel S&P 500%

4 Week

-4.35%

-1.87%

13 Week

10.00%

0.89%

52 Week

29.41%

2.44%

Year to Date

10.00%

-0.19%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = LKR 112.5695
2 - Balance Sheet Item Exchange Rate: USD 1 = LKR 127.8033

 

 

Corporate Overview

 

Location
148, Maligawa Road, Borupana
Ratmalana, Sri Lanka

 

Tel:

94-11-2635481

Fax:

94-11-2635484

 

www.piramalglassceylon.com

Quote Symbol - Exchange

GLAS.N0000 - Colombo (Sri Lanka) Stock Exchange

Sales LKR(mil):

5,119.6

Assets LKR(mil):

6,803.2

Employees:

384

Fiscal Year End:

31-Mar-2012

 

Industry:

Containers and Packaging

Incorporation Date:

17-May-1955

Company Type:

Public Subsidiary

Quoted Status:

Quoted

Previous Name:

Ceylon Glass Company Ltd

 

Chief Executive Officer, Executive Non Independent Director:

Sanjay Tiwari

 

Industry Codes

 

ANZSIC 2006 Codes:

2010

-

Glass and Glass Product Manufacturing

 

NACE 2002 Codes:

2613

-

Manufacture of hollow glass

 

NAICS 2002 Codes:

327213

-

Glass Container Manufacturing

 

US SIC 1987:

3221

-

Glass Containers

 

UK SIC 2003:

2613

-

Manufacture of hollow glass

 

UK SIC 2007:

2313

-

Manufacture of hollow glass

 

Business Description

Piramal Glass Ceylon Plc, formerly Ceylon Glass Company PLC, is a Sri Lanka-based company engaged in the manufacture and sale of glass containers. The Company’s product categories include foods, beer, wine, agro, pharma, aerated drinks, and cosmetics and perfumes. As of March 31, 2012, the Company's parent entity was Piramal Glass Limited, which is incorporated in India. For the nine months ended 31 December 2012, Piramal Glass Ceylon PLC revenues increased 9% to LKR4.1B. Net income increased 5% to LKR620.7M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income was partially offset by Finance Cost increase of 15% to LKR195.4M (expense), Other Operating Income decrease of 36% to LKR5.8M (income).

 

More Business Descriptions

Manufacture of glass containers

 

 

Glass Containers Mfr

 

 

 

 

 

 

Financial Data

Financials in:

LKR(mil)

 

Revenue:

5,119.6

Net Income:

686.4

Assets:

6,803.2

Long Term Debt:

1,138.9

 

Total Liabilities:

3,608.1

 

Working Capital:

0.3

 

 

 

Date of Financial Data:

31-Mar-2012

 

1 Year Growth

23.0%

18.6%

2.3%

 

Market Data

Quote Symbol:

GLAS.N0000

Exchange:

Colombo (Sri Lanka) Stock Exchange

Currency:

LKR

Stock Price:

6.6

Stock Price Date:

06-14-2013

52 Week Price Change %:

29.4

Market Value (mil):

6,270,568.0

 

SEDOL:

B0F9647

ISIN:

LK0223N00004

 

Equity and Dept Distribution:

06/2009, Company name changed from Ceylon Glass Company Ltd.

 

 

Shareholders

 

 

Major Shareholders

Piramal Glass Limited (56.45%)

 

 

 

 

Key Corporate Relationships

Auditor:

Ernst & Young LLP

Bank:

Bank of Ceylon, Citibank, Commercial Bank of Ceylon, Development Finance Corporation of Ceylon, Hatton National Bank, People's Bank, Standard Chartered Bank, Sampath Bank

 

Auditor:

Ernst & Young, Ernst & Young LLP

 

 

 

 

 

 

 

 

 


 

Corporate Structure News

 

Piramal Glass Ceylon PLC
Total Corporate Family Members: 5

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

Piramal Glass Ltd

Parent

Mumbai

India

Containers and Packaging

294.0

3,957

Piramal Glass Ceylon PLC

Subsidiary

Ratmalana

Sri Lanka

Containers and Packaging

45.5

384

Piramal Glass - USA, Inc.

Subsidiary

Park Hills, MO

United States

Containers and Packaging

 

 

Piramal Glass Williamstown LLC

Subsidiary

Williamstown, NJ

United States

Construction - Supplies and Fixtures

 

120

Piramal Glass Flat River LLC

Subsidiary

Flat River, MO

United States

Containers and Packaging

 

 

 



 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Vijay Shah

 

Non-Executive, Non-Independent Chairman of the Board

Chairman

Biography:

Mr. Vijay Shah is the Non-Executive, Non-Independent Chairman of the Board of Piramal Glass Ceylon Plc. He was appointed to the Board in the year 1999 and took over as Chairman in 2002. He joined the Piramal group in 1988 and has been since September1992 the Managing Director of Piramal Glass. Since August 1999, Mr. Shah was assigned responsibility as Executive Director and Chief Operating Officer of Nicholas Piramal India Limited. He was a Senior Associate at Management Structure & Systems Pvt Ltd. - a Management Consultancy organization from 1982 to 1987. He is a Director in Piramal Glass UK Ltd, Piramal Glass - USA Inc,. and Allergan India Limited. He holds a Bachelor's degree in Commerce. He also completed an Advance Management program of Harvard Business School Boston, USA in 1981 and Management Education Programme from IIM Ahmedabad in 1987.

 

Sandeep Arora

 

Non-Executive, Non-Independent Director

Director/Board Member

 

 

Biography:

Mr. Sandeep Arora has served as an Non-Executive, Non-Independent Director for Piramal Glass Ceylon Plc since October 2009. He has a Bachelor's degree in Commerce and is a Member of the Institute of Chartered Accountants of India. He is the Chief Financial Officer of Piramal Glass Ltd heading the Finance and Accounts functions for the Piramal Glass group business. He was earlier with Piramal Healthcare Ltd. He has over 20 years of experience in multiple industries like Industrial yarn, cosmetics, food and healthcare in India.

 

Age: 47

 

R. M. S. Fernando

 

Non-Executive Independent Director

Director/Board Member

 

 

Biography:

Mr. R. M. S. Fernando is a Non-Executive Independent Director of Piramal Glass Ceylon Plc. Mr. Fernando has worked at the DFCC for 10 years and joined the National Development Bank in 1989 and was the CEO of the National Development bank from 1989 to 2001. He also served as the Secretary to the Ministry of Investment Promotions, Industrial Policy, and constitutional Affairs during 2002-2004. Mr. Fernando has been an international consultant and advisor to the World Bank and the Asian Development Bank and is a member of the Board of Trustees in Women’s World Banking, New York. He is a Member of the Chartered Institute of Bankers, United Kingdom, a Companion of the Chartered Institute of Management in that country and also a Member of the Chartered Institute of Management Accountants, the United Kingdom.

 

C. T.S.B. Perera

 

Non-Executive, Independent Director

Director/Board Member

 

 

Biography:

Dr. C. T. S. B. Perera was appointed to the Board of Piramal Glass Ceylon Plc in 2003 as its Non-Executive, Independent Director. He had served as the Managing Director of Piramal Glass Ceylon PLC from July 1995 to March 2002. He served as the first Chairman of SME Bank. He serves as Managing Director of Samson Rajarata Tiles. He holds a Doctorate in Philosophy from North Staffordshire University in the United Kingdom, a Bachelor of Science (Hons) from that same university, and a Bachelor of Science form the University of Ceylon, Sri Lanka. He is a Fellow of the Institute of Metal, Materials & Mining in the United Kingdom.

 

Education:

North Staffordshire University, PHD
Ceylon University, BS
North Staffordshire University, BS

 

Sanjay Tiwari

 

Chief Executive Officer, Executive Non Independent Director

Director/Board Member

 

 

Biography:

Mr. Sanjay Tiwari is the Chief Executive Officer and Executive Non Independent Director of Piramal Glass Ceylon Plc. He was appointed to the Board in December 2005. He joined the Piramal Group in June 2004 as Vice President - Finance & Commercial, heading Accounts, Finance, IT, Logistics and Supply Chain of Piramal Glass Ltd until November 2005. Before joining the Piramal Group he had worked with Zydus Cadila Healthcare Ltd and Torrent Group as Chief Financial Officer and General Manager -Commercial for 12 years. He has experience in positions in different industries: textile, colour chemicals, cables, pharmaceuticals, bulk drugs and glass. He holds a Bachelor's degree in Commerce, is a Fellow member of the Institute of Chartered Accountants of India, and completed AFM & GMP programs from IIM Ahmedabad. He completed an Executive Management Program from the University of Michigan, the United States.

 

 

Executives

 

Name

Title

Function

Sanjay Tiwari

 

Chief Executive Officer, Executive Non Independent Director

Chief Executive Officer

Biography:

Mr. Sanjay Tiwari is the Chief Executive Officer and Executive Non Independent Director of Piramal Glass Ceylon Plc. He was appointed to the Board in December 2005. He joined the Piramal Group in June 2004 as Vice President - Finance & Commercial, heading Accounts, Finance, IT, Logistics and Supply Chain of Piramal Glass Ltd until November 2005. Before joining the Piramal Group he had worked with Zydus Cadila Healthcare Ltd and Torrent Group as Chief Financial Officer and General Manager -Commercial for 12 years. He has experience in positions in different industries: textile, colour chemicals, cables, pharmaceuticals, bulk drugs and glass. He holds a Bachelor's degree in Commerce, is a Fellow member of the Institute of Chartered Accountants of India, and completed AFM & GMP programs from IIM Ahmedabad. He completed an Executive Management Program from the University of Michigan, the United States.

 

U. P. Hettige

 

General Manager

Division Head Executive

 

B. L. Reddy

 

General Manager-Operations

Division Head Executive

 

Sagarika Jayasundera

 

Company Secretary

Company Secretary

 

Niloni Boteju

 

Financial Controller

Controller

 

A. K. M. Fowzin

 

Head - HR

Human Resources Executive

 

Thushara Deshapriya

 

Senior Manager-Marketing-Domestic

Marketing Executive

 

Palitha Priyanandana

 

Senior Manager - Supply Chain

Purchasing Executive

 

Sanjeewa Mahendra

 

Head-Quality Assurance

Quality Executive

 

T. P. Sheriffdeen

 

Vice President

Other

 

 

Significant Developments

 

 

 

 

Piramal Glass Ceylon Plc Announces Payment Date

May 13, 2013


Piramal Glass Ceylon Plc announced that it will pay LKR 0.38 per share as first and final dividend for financial year 2012-2013 on July 25, 2013. Ex-Dividend date on July 16, 2013.

Piramal Glass Ceylon Plc Announces First And Final Dividend

Apr 26, 2013


Piramal Glass Ceylon Plc announced that it will pay LKR 0.38 per share as first and final dividend for financial year 2012-2013.

 

 

 

Annual Income Statement

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 

 

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

45.5

37.1

30.6

26.7

18.2

Revenue

45.5

37.1

30.6

26.7

18.2

Total Revenue

45.5

37.1

30.6

26.7

18.2

 

 

 

 

 

 

    Cost of Revenue

32.2

25.8

22.7

21.3

14.1

Cost of Revenue, Total

32.2

25.8

22.7

21.3

14.1

Gross Profit

13.3

11.3

7.9

5.4

4.2

 

 

 

 

 

 

    Selling/General/Administrative Expense

3.6

3.6

3.0

2.0

1.9

    Labor & Related Expense

0.4

0.3

0.3

0.3

0.2

    Advertising Expense

0.0

0.0

0.0

0.0

0.0

Total Selling/General/Administrative Expenses

4.0

3.9

3.2

2.3

2.1

    Depreciation

0.0

0.0

0.0

0.0

0.2

Depreciation/Amortization

0.0

0.0

0.0

0.0

0.2

        Interest Income - Operating

0.0

0.0

0.0

0.0

0.0

        Investment Income - Operating

1.2

-0.5

0.0

-0.1

0.0

    Interest/Investment Income - Operating

1.2

-0.5

0.0

-0.1

0.0

Interest Expense (Income) - Net Operating Total

1.2

-0.5

0.0

-0.1

0.0

    Loss (Gain) on Sale of Assets - Operating

0.0

-0.1

0.0

-0.5

0.0

Unusual Expense (Income)

0.0

-0.1

0.0

-0.5

0.0

    Other, Net

-0.1

-0.1

-

-

-

Other Operating Expenses, Total

-0.1

-0.1

-

-

-

Total Operating Expense

37.3

29.1

26.1

23.1

16.3

 

 

 

 

 

 

Operating Income

8.2

8.0

4.5

3.6

1.9

 

 

 

 

 

 

        Interest Expense - Non-Operating

-2.0

-2.7

-5.1

-6.0

-1.5

    Interest Expense, Net Non-Operating

-2.0

-2.7

-5.1

-6.0

-1.5

Interest Income (Expense) - Net Non-Operating Total

-2.0

-2.7

-5.1

-6.0

-1.5

Income Before Tax

6.2

5.3

-0.5

-2.4

0.4

 

 

 

 

 

 

Total Income Tax

0.1

0.1

0.0

0.0

0.1

Income After Tax

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Net Income Before Extraord Items

6.1

5.2

-0.5

-2.4

0.3

Net Income

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

950.1

950.1

950.1

950.1

755.1

Basic EPS Excl Extraord Items

0.01

0.01

0.00

0.00

0.00

Basic/Primary EPS Incl Extraord Items

0.01

0.01

0.00

0.00

0.00

Dilution Adjustment

-

-

0.0

0.0

-

Diluted Net Income

6.1

5.2

-0.5

-2.4

0.3

Diluted Weighted Average Shares

950.1

950.1

950.1

950.1

755.1

Diluted EPS Excl Extraord Items

0.01

0.01

0.00

0.00

0.00

Diluted EPS Incl Extraord Items

0.01

0.01

0.00

0.00

0.00

Dividends per Share - Common Stock Primary Issue

0.00

0.00

0.00

0.00

0.00

Gross Dividends - Common Stock

3.0

-

-

-

0.2

Interest Expense, Supplemental

2.0

2.7

5.1

6.0

1.5

Depreciation, Supplemental

3.5

3.7

3.0

3.0

1.3

Total Special Items

0.0

-0.1

0.0

-0.5

0.0

Normalized Income Before Tax

6.2

5.2

-0.5

-2.9

0.4

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.0

0.0

-0.2

0.0

Inc Tax Ex Impact of Sp Items

0.1

0.1

0.0

-0.2

0.1

Normalized Income After Tax

6.1

5.1

-0.5

-2.7

0.3

 

 

 

 

 

 

Normalized Inc. Avail to Com.

6.1

5.1

-0.5

-2.7

0.3

 

 

 

 

 

 

Basic Normalized EPS

0.01

0.01

0.00

0.00

0.00

Diluted Normalized EPS

0.01

0.01

0.00

0.00

0.00

Amort of Intangibles, Supplemental

0.0

0.0

0.0

0.0

0.0

Rental Expenses

-

0.1

0.0

-

-

Advertising Expense, Supplemental

0.0

0.0

0.0

0.0

0.0

Normalized EBIT

9.3

7.4

4.6

3.1

1.9

Normalized EBITDA

12.8

11.1

7.6

6.1

3.2

    Current Tax - Domestic

0.1

0.1

0.0

0.0

0.3

    Current Tax - Other

0.0

-

0.0

0.0

-0.1

Current Tax - Total

0.1

0.1

0.0

0.0

0.2

    Deferred Tax - Domestic

0.0

0.0

0.0

0.0

-0.1

Deferred Tax - Total

0.0

0.0

0.0

0.0

-0.1

Income Tax - Total

0.1

0.1

0.0

0.0

0.1

Interest Cost - Domestic

0.1

0.1

0.1

0.1

-

Service Cost - Domestic

0.1

0.0

0.1

0.1

-

Actuarial Gains and Losses - Domestic

0.0

0.0

-0.1

0.0

-

Other Pension, Net - Domestic

-

-

-

-

0.1

Domestic Pension Plan Expense

0.2

0.1

0.0

0.1

0.1

Defined Contribution Expense - Domestic

-

-

0.1

0.1

0.1

Total Pension Expense

0.2

0.1

0.2

0.3

0.2

Discount Rate - Domestic

10.00%

10.00%

10.00%

9.00%

9.00%

Compensation Rate - Domestic

8.50%

8.50%

8.50%

8.00%

8.00%

Total Plan Interest Cost

0.1

0.1

0.1

0.1

-

Total Plan Service Cost

0.1

0.0

0.1

0.1

-

Total Plan Other Expense

-

-

-

-

0.1

 



 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Reclassified Normal
31-Mar-2011

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate

127.803337

110.395

114.05

115.725

107.8

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash

0.8

1.9

0.4

0.1

0.3

Cash and Short Term Investments

0.8

1.9

0.4

0.1

0.3

        Accounts Receivable - Trade, Gross

7.1

6.9

8.3

6.4

5.7

        Provision for Doubtful Accounts

-0.2

-0.2

-0.3

-0.3

-0.3

    Trade Accounts Receivable - Net

6.9

6.7

8.0

6.1

5.4

    Other Receivables

0.3

0.3

0.7

2.1

2.6

Total Receivables, Net

7.2

7.0

8.7

8.1

8.0

    Inventories - Finished Goods

3.6

2.0

1.1

2.3

0.8

    Inventories - Work In Progress

0.2

0.1

0.1

0.1

0.1

    Inventories - Raw Materials

2.8

3.0

2.5

2.2

1.5

    Inventories - Other

2.6

2.3

1.8

2.1

2.0

    LIFO Reserve

0.0

0.0

0.0

0.0

0.0

Total Inventory

9.0

7.3

5.6

6.6

4.3

Prepaid Expenses

0.5

0.3

0.5

0.3

1.0

Total Current Assets

17.4

16.5

15.1

15.1

13.6

 

 

 

 

 

 

        Buildings

11.0

12.4

11.9

11.6

12.0

        Land/Improvements

1.0

1.2

1.2

1.1

0.0

        Machinery/Equipment

35.7

40.6

38.1

35.4

31.0

        Construction in Progress

0.3

0.2

0.0

0.0

1.8

        Other Property/Plant/Equipment

0.2

0.2

0.2

0.2

0.2

    Property/Plant/Equipment - Gross

48.2

54.6

51.4

48.4

45.0

    Accumulated Depreciation

-17.8

-17.1

-12.9

-8.8

-6.5

Property/Plant/Equipment - Net

35.6

43.5

44.3

45.4

45.1

Intangibles, Net

0.2

0.2

0.2

0.2

0.2

    LT Investments - Other

0.0

0.0

0.0

0.0

0.0

Long Term Investments

0.0

0.0

0.0

0.0

0.0

Total Assets

53.2

60.2

59.6

60.7

58.9

 

 

 

 

 

 

Accounts Payable

3.4

2.7

2.4

2.3

3.9

Payable/Accrued

1.5

1.8

1.4

1.3

1.0

Notes Payable/Short Term Debt

6.4

7.1

9.3

10.0

6.8

Current Portion - Long Term Debt/Capital Leases

4.8

3.9

7.4

8.4

4.7

    Dividends Payable

0.1

0.0

0.1

0.1

0.1

    Other Payables

2.2

3.0

3.1

2.0

1.6

Other Current liabilities, Total

2.3

3.1

3.2

2.1

1.7

Total Current Liabilities

18.3

18.5

23.7

24.1

18.1

 

 

 

 

 

 

    Long Term Debt

8.9

15.3

15.6

16.1

17.1

    Capital Lease Obligations

-

-

0.0

0.0

0.0

Total Long Term Debt

8.9

15.3

15.6

16.1

17.1

Total Debt

20.1

26.3

32.2

34.5

28.6

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

0.1

0.2

0.2

0.2

0.2

Deferred Income Tax

0.1

0.2

0.2

0.2

0.2

    Pension Benefits - Underfunded

0.8

0.9

0.8

0.7

0.7

Other Liabilities, Total

0.8

0.9

0.8

0.7

0.7

Total Liabilities

28.2

34.9

40.2

41.1

36.1

 

 

 

 

 

 

    Common Stock

11.9

13.8

13.4

13.2

14.2

Common Stock

11.9

13.8

13.4

13.2

14.2

Retained Earnings (Accumulated Deficit)

7.7

5.4

0.2

0.7

3.4

Unrealized Gain (Loss)

5.4

6.0

5.8

5.8

5.3

Total Equity

25.0

25.3

19.4

19.7

22.8

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

53.2

60.2

59.6

60.7

58.9

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

950.1

950.1

950.1

950.1

950.1

Total Common Shares Outstanding

950.1

950.1

950.1

950.1

950.1

Employees

-

-

384

369

475

Number of Common Shareholders

-

-

11,391

11,742

11,422

Total Long Term Debt, Supplemental

20.1

26.3

32.2

34.4

28.6

Long Term Debt Maturing within 1 Year

11.2

11.0

16.7

18.4

11.5

Long Term Debt Matur. in Year 6 & Beyond

8.9

15.3

15.6

16.1

17.1

Total Capital Leases, Supplemental

-

0.0

0.0

0.0

0.0

Capital Lease Payments Due in Year 1

-

0.0

0.0

0.0

0.0

Cap. Lease Pymts. Due in Year 6 & Beyond

-

0.0

0.0

0.0

0.0

Discount Rate - Domestic

10.00%

10.00%

10.00%

9.00%

9.00%

Compensation Rate - Domestic

8.50%

8.50%

8.50%

8.00%

8.00%

Accrued Liabilities - Domestic

-0.8

-0.9

-0.8

-0.7

-0.7

Net Assets Recognized on Balance Sheet

-0.8

-0.9

-0.8

-0.7

-0.7

 




 

 

 

 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

6.2

5.3

-0.5

-2.4

0.4

    Depreciation

3.5

3.7

3.0

3.0

1.3

Depreciation/Depletion

3.5

3.7

3.0

3.0

1.3

    Amortization of Intangibles

0.0

0.0

0.0

0.0

-

Amortization

0.0

0.0

0.0

0.0

-

    Unusual Items

0.0

-0.1

0.0

-0.4

0.1

    Other Non-Cash Items

3.4

2.6

5.1

6.1

1.6

Non-Cash Items

3.4

2.5

5.1

5.8

1.7

    Inventories

-3.0

-1.5

0.2

-2.6

-0.9

    Accounts Payable

-0.9

2.3

0.7

-0.1

1.9

    Other Operating Cash Flow

-2.1

-2.9

-5.1

-6.1

-2.2

Changes in Working Capital

-6.1

-2.1

-4.2

-8.9

-1.2

Cash from Operating Activities

7.1

9.4

3.3

-2.5

2.2

 

 

 

 

 

 

    Purchase of Fixed Assets

-1.2

-1.5

-0.4

-6.0

-29.7

Capital Expenditures

-1.2

-1.5

-0.4

-6.0

-29.7

    Sale of Fixed Assets

0.0

0.1

0.0

0.4

0.0

    Other Investing Cash Flow

0.1

0.0

0.0

0.0

0.0

Other Investing Cash Flow Items, Total

0.1

0.1

0.0

0.4

0.0

Cash from Investing Activities

-1.1

-1.4

-0.4

-5.6

-29.6

 

 

 

 

 

 

    Cash Dividends Paid - Common

-2.5

0.0

0.0

-0.2

-0.7

Total Cash Dividends Paid

-2.5

0.0

0.0

-0.2

-0.7

        Sale/Issuance of Common

-

-

-

0.0

6.8

    Common Stock, Net

-

-

-

0.0

6.8

Issuance (Retirement) of Stock, Net

-

-

-

0.0

6.8

        Long Term Debt Issued

29.7

19.4

48.2

29.3

24.9

        Long Term Debt Reduction

-32.2

-26.1

-50.5

-21.1

-5.8

    Long Term Debt, Net

-2.5

-6.7

-2.3

8.3

19.1

Issuance (Retirement) of Debt, Net

-2.5

-6.7

-2.3

8.3

19.1

Cash from Financing Activities

-4.9

-6.7

-2.3

8.1

25.1

 

 

 

 

 

 

Net Change in Cash

1.0

1.3

0.6

-0.1

-2.3

 

 

 

 

 

 

Net Cash - Beginning Balance

-0.6

-1.9

-2.4

-2.5

-0.2

Net Cash - Ending Balance

0.4

-0.6

-1.8

-2.6

-2.5

Cash Interest Paid

2.0

2.7

5.1

6.0

1.5

Cash Taxes Paid

-

0.1

0.1

0.1

0.7

 

 

Annual Income Statement

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Local Sales

34.6

28.2

20.5

22.9

16.4

    Export Sales

10.9

9.0

10.1

3.9

1.8

Total Revenue

45.5

37.1

30.6

26.7

18.2

 

 

 

 

 

 

    Cost of Sales

32.2

25.8

22.7

21.3

14.1

    Distribution Expenses

0.7

0.9

0.9

0.6

0.4

    Advertising Costs

0.0

0.0

0.0

0.0

0.0

    Administraitve Expenses

2.9

2.7

2.1

1.3

1.5

    Directors Fees and Emoluments

0.4

0.3

0.3

0.3

0.2

    Depreciation(1)

0.0

0.0

0.0

0.0

0.1

    Defined Benefit Plan Costs -Gratuity

0.0

0.0

0.0

0.0

0.0

    Defined Contribution Plan Costs - EPF &

0.0

0.0

0.0

0.0

0.0

    Exchange (Gain) / Loss

1.2

-0.5

0.0

-0.1

0.0

    Gain on Sales of Fixed Assets

0.0

-0.1

0.0

-0.5

0.0

    Other Operating Income

-0.1

-0.1

-

-

-

    Income from Investments

0.0

0.0

0.0

0.0

0.0

    Interest Income

0.0

0.0

0.0

0.0

0.0

    Depreciation

-

-

-

-

0.1

Total Operating Expense

37.3

29.1

26.1

23.1

16.3

 

 

 

 

 

 

    Finance Cost

-2.0

-2.7

-5.1

-6.0

-1.5

Net Income Before Taxes

6.2

5.3

-0.5

-2.4

0.4

 

 

 

 

 

 

Provision for Income Taxes

0.1

0.1

0.0

0.0

0.1

Net Income After Taxes

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Net Income Before Extra. Items

6.1

5.2

-0.5

-2.4

0.3

Net Income

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

6.1

5.2

-0.5

-2.4

0.3

 

 

 

 

 

 

Basic Weighted Average Shares

950.1

950.1

950.1

950.1

755.1

Basic EPS Excluding ExtraOrdinary Items

0.01

0.01

0.00

0.00

0.00

Basic EPS Including ExtraOrdinary Items

0.01

0.01

0.00

0.00

0.00

Dilution Adjustment

-

-

0.0

0.0

-

Diluted Net Income

6.1

5.2

-0.5

-2.4

0.3

Diluted Weighted Average Shares

950.1

950.1

950.1

950.1

755.1

Diluted EPS Excluding ExtraOrd Items

0.01

0.01

0.00

0.00

0.00

Diluted EPS Including ExtraOrd Items

0.01

0.01

0.00

0.00

0.00

DPS-Ordinary Shares

0.00

0.00

0.00

0.00

0.00

Gross Dividends - Common Stock

3.0

-

-

-

0.2

Normalized Income Before Taxes

6.2

5.2

-0.5

-2.9

0.4

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

0.1

0.1

0.0

-0.2

0.1

Normalized Income After Taxes

6.1

5.1

-0.5

-2.7

0.3

 

 

 

 

 

 

Normalized Inc. Avail to Com.

6.1

5.1

-0.5

-2.7

0.3

 

 

 

 

 

 

Basic Normalized EPS

0.01

0.01

0.00

0.00

0.00

Diluted Normalized EPS

0.01

0.01

0.00

0.00

0.00

Interest Expenses

2.0

2.7

5.1

6.0

1.5

Amortisation of Leasehold Property

0.0

0.0

0.0

0.0

0.0

Depreciation

3.5

3.7

3.0

3.0

1.3

Advertising Costs

0.0

0.0

0.0

0.0

0.0

Rental Expense, Supplemental

-

0.1

0.0

-

-

    Domestic

0.1

0.1

0.0

0.0

0.3

    Provision

0.0

-

0.0

0.0

-0.1

Current Tax - Total

0.1

0.1

0.0

0.0

0.2

    Domestic

0.0

0.0

0.0

0.0

-0.1

Deferred Tax - Total

0.0

0.0

0.0

0.0

-0.1

Income Tax - Total

0.1

0.1

0.0

0.0

0.1

Defined Benefit Plan Costs -Gratuity

-

-

-

-

0.1

Service Cost - Domestic

0.1

0.0

0.1

0.1

-

Interest Cost - Domestic

0.1

0.1

0.1

0.1

-

Actuarial Gains and Losses - Domestic

0.0

0.0

-0.1

0.0

-

Domestic Pension Plan Expense

0.2

0.1

0.0

0.1

0.1

Defined Contribution Plan Costs - EPF

-

-

0.1

0.1

0.1

Total Pension Expense

0.2

0.1

0.2

0.3

0.2

Discount rate

10.00%

10.00%

10.00%

9.00%

9.00%

Compensation rate

8.50%

8.50%

8.50%

8.00%

8.00%

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Reclassified Normal
31-Mar-2011

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate

127.803337

110.395

114.05

115.725

107.8

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash and Bank Balances

0.8

1.9

0.4

0.1

0.3

    Raw Materials

2.8

3.0

2.5

2.2

1.5

    Work-in-Process

0.2

0.1

0.1

0.1

0.1

    Finished Goods

3.6

2.0

1.1

2.3

0.8

    Consumables

2.6

2.3

1.8

2.1

1.9

    Goods in Transit

-

-

-

0.0

0.1

    Reserve

0.0

0.0

0.0

0.0

0.0

    Trade Debtors

7.1

6.9

8.3

6.4

5.7

    Provision

-0.2

-0.2

-0.3

-0.3

-0.3

    Other Debtors

0.0

0.0

0.4

1.8

2.3

    Prepayments

0.5

0.3

0.5

0.3

1.0

    Loans to Company Officers

0.1

0.1

0.1

0.1

0.1

    Income Tax Receivables

0.2

0.2

0.2

0.2

0.1

Total Current Assets

17.4

16.5

15.1

15.1

13.6

 

 

 

 

 

 

    Buildings

10.3

11.6

11.1

10.8

10.9

    Plant and Machinery

11.9

13.3

12.6

13.3

10.1

    Electric Power

5.2

5.9

5.7

5.3

3.7

    Furnance

6.1

7.1

6.9

6.7

6.5

    Motor Vehicles

0.3

0.4

0.5

0.4

0.5

    Tools & Implements

0.1

0.1

0.1

0.1

0.1

    Office Equipments

1.0

1.1

0.9

1.1

1.0

    Gas Station

0.2

0.2

0.2

0.2

0.2

    Land

1.0

1.2

1.2

1.1

0.0

    Building

0.7

0.8

0.8

0.8

1.1

    Plant & Equipments

6.8

7.9

7.6

7.5

8.0

    Electrical Power Installation

0.8

0.9

0.9

0.8

0.9

    Moulds & Neckring Equipments

3.6

3.8

3.0

-

-

    Plant & Machinery

0.0

0.1

0.1

0.1

0.1

    Construction in Progress

0.3

0.2

0.0

0.0

1.8

    Depreciation

-17.8

-17.1

-12.9

-8.8

-6.5

    Investment Property

5.2

6.0

5.8

5.8

6.5

    Leasehold Land-Finance Lease

0.2

0.2

0.2

0.2

0.2

    Long Term Investment

0.0

0.0

0.0

0.0

0.0

Total Assets

53.2

60.2

59.6

60.7

58.9

 

 

 

 

 

 

    Accounts Payables

2.9

2.4

2.3

2.2

3.5

    Related Party

0.5

0.2

0.1

0.1

0.5

    Payables Others

2.2

3.0

3.1

2.0

1.6

    Sundry Creditors including Accrued Expen

1.5

1.8

1.4

1.3

1.0

    Dividend Payable

0.1

0.0

0.1

0.1

0.1

    Finance Leases

-

0.0

0.0

0.0

0.0

    Syndicated Project

3.1

2.6

6.1

7.2

4.7

    Project Loan

1.7

1.3

1.3

1.2

0.0

    Short Term Loans

6.0

4.6

7.0

7.4

4.0

    Bank Overdrafts

0.4

2.4

2.2

2.6

2.8

Total Current Liabilities

18.3

18.5

23.7

24.1

18.1

 

 

 

 

 

 

    Finance Leases

-

-

0.0

0.0

0.0

    Syndicated Project

8.9

12.6

11.6

11.0

14.8

    Project Loan

-

2.7

4.0

5.1

2.3

Total Long Term Debt

8.9

15.3

15.6

16.1

17.1

 

 

 

 

 

 

    Deferred Tax

0.1

0.2

0.2

0.2

0.2

    Retirement Benefits

0.8

0.9

0.8

0.7

0.7

Total Liabilities

28.2

34.9

40.2

41.1

36.1

 

 

 

 

 

 

    Share Capital

11.9

13.8

13.4

13.2

14.2

    Revaluation Reserve

5.4

6.0

5.8

5.8

5.3

    General Reserve

-

0.2

0.2

0.2

0.2

    Accumulated Profits

7.7

5.2

0.0

0.5

3.2

Total Equity

25.0

25.3

19.4

19.7

22.8

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

53.2

60.2

59.6

60.7

58.9

 

 

 

 

 

 

    S/O-Ordinary Shares

950.1

950.1

950.1

950.1

950.1

Total Common Shares Outstanding

950.1

950.1

950.1

950.1

950.1

Full-Time Employees

-

-

384

369

475

Shareholders

-

-

11,391

11,742

11,422

Long Term Debt Maturing within 1 Year

11.2

11.0

16.7

18.4

11.5

Long Term Debt Maturing within 1 Year

8.9

15.3

15.6

16.1

17.1

Total Long Term Debt, Supplemental

20.1

26.3

32.2

34.4

28.6

Finance Lease Maturing within 1 Year

-

0.0

0.0

0.0

0.0

Finance Lease Maturing thereafter Years

-

0.0

0.0

0.0

0.0

Total Capital Leases, Supplemental

-

0.0

0.0

0.0

0.0

Discount rate

10.00%

10.00%

10.00%

9.00%

9.00%

Compensation rate

8.50%

8.50%

8.50%

8.00%

8.00%

Retirement Benefits

-0.8

-0.9

-0.8

-0.7

-0.7

Net Assets Recognized on Balance Sheet

-0.8

-0.9

-0.8

-0.7

-0.7

 




 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income

6.2

5.3

-0.5

-2.4

0.4

    Depreciation

3.5

3.7

3.0

3.0

1.3

    Dividends Unclaimed Written Back

0.0

-0.1

-

-

-

    Amortisation of Leasehold Property

0.0

0.0

0.0

0.0

-

    Gain on Sale of Fixed Assets

0.0

-0.1

0.0

-0.5

0.0

    Work-in-progress / Asset write off

-

0.0

0.0

0.1

0.1

    Provision for Retirement Benefit Obliati

0.2

0.1

0.0

0.1

0.1

    Investment Income

-0.1

0.0

0.0

0.0

0.0

    Exchange Difference Adjustment

1.4

-0.3

0.0

-

-

    Finance Cost

2.0

2.7

5.1

6.0

1.5

    (Increase)/Decrease in Inventories

-3.0

-1.5

0.2

-2.6

-0.9

    (Increase)/Decrease in Trade and Other R

-1.6

2.1

-0.6

0.3

-1.0

    Increase/(Decrease) in Trade and Other P

0.7

0.2

1.3

-0.4

2.9

    Retirement Benefit Obliations Costs Paid

-0.1

0.0

0.0

-0.1

0.0

    Interest Paid

-2.0

-2.7

-5.1

-6.0

-1.5

    Income Tax Paid

-

-0.1

-0.1

-0.1

-0.7

Cash from Operating Activities

7.1

9.4

3.3

-2.5

2.2

 

 

 

 

 

 

    Cash Flow from investing Activities Acq

-1.2

-1.5

-0.4

-6.0

-29.7

    Proceeds from Sales of Property, Plant a

0.0

0.1

0.0

0.4

0.0

    Interest Received

0.1

0.0

0.0

0.0

0.0

    afdjustment

-

-

-

-

0.0

    Dividend Received

0.0

0.0

0.0

0.0

0.0

Cash from Investing Activities

-1.1

-1.4

-0.4

-5.6

-29.6

 

 

 

 

 

 

    Repayment of Bank Loans

-32.2

-26.1

-50.5

-21.0

-5.1

    Cash Flow from Financing Activities Pro

29.7

19.4

48.2

29.3

24.9

    Proceeds from Rights Issue

-

-

-

0.0

6.8

    Redemption of Debentures

-

-

-

0.0

-0.6

    Principal Payment under Finance Lease Li

0.0

0.0

0.0

0.0

0.0

    Dividends Paid

-2.5

0.0

0.0

-0.2

-0.7

Cash from Financing Activities

-4.9

-6.7

-2.3

8.1

25.1

 

 

 

 

 

 

Net Change in Cash

1.0

1.3

0.6

-0.1

-2.3

 

 

 

 

 

 

Cash and Cash equivalent at the beginnin

-0.6

-1.9

-2.4

-2.5

-0.2

Cash and Cash equivalent at the end of t

0.4

-0.6

-1.8

-2.6

-2.5

    Cash Interest Paid

2.0

2.7

5.1

6.0

1.5

    Cash Taxes Paid

-

0.1

0.1

0.1

0.7

 

 

Financial Health

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Dec-2012

Quarter
Ending
Yr Ago

Annual
Year End
31-Mar-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

11.6

9.36%

45.5

22.97%

20.36%

22.48%

Operating Income1 (?)

2.2

8.34%

8.2

2.14%

32.17%

34.28%

Income Available to Common Excl Extraord Items1 (?)

1.6

0.82%

6.1

18.62%

-

45.85%

Basic EPS Excl Extraord Items1 (?)

0.00

1.99%

0.01

18.62%

-

30.94%

Capital Expenditures2 (?)

1.6

81.58%

1.2

-18.79%

-40.23%

-19.25%

Cash from Operating Activities2 (?)

5.0

10.95%

7.1

-24.75%

-

100.77%

Free Cash Flow (?)

3.6

-5.59%

5.1

-25.91%

-

-

Total Assets3 (?)

56.7

4.44%

53.2

2.34%

-1.07%

23.35%

Total Liabilities3 (?)

29.3

-1.86%

28.2

-6.38%

-8.76%

23.24%

Total Long Term Debt3 (?)

5.7

-40.01%

8.9

-32.66%

-15.09%

19.86%

Total Common Shares Outstanding3 (?)

950.1

0.00%

950.1

0.00%

0.00%

11.38%

1-ExchangeRate: LKR to USD Average for Period

129.269784

 

112.569538

 

 

 

2-ExchangeRate: LKR to USD Average for Period

130.476862

 

112.569538

 

 

 

3-ExchangeRate: LKR to USD Period End Date

126.930000

 

127.803337

 

 

 

Key Ratios

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Profitability

Gross Margin (?)

29.19%

30.39%

25.68%

20.11%

22.90%

Operating Margin (?)

17.92%

21.58%

14.78%

13.54%

10.53%

Pretax Margin (?)

13.60%

14.22%

-1.74%

-8.90%

2.44%

Net Profit Margin (?)

13.41%

13.90%

-1.74%

-8.89%

1.74%

Financial Strength

Current Ratio (?)

0.95

0.89

0.64

0.63

0.75

Long Term Debt/Equity (?)

0.36

0.61

0.80

0.82

0.75

Total Debt/Equity (?)

0.80

1.04

1.66

1.75

1.25

Management Effectiveness

Return on Assets (?)

10.21%

8.61%

-0.88%

-3.90%

0.80%

Return on Equity (?)

22.92%

23.11%

-2.72%

-11.02%

1.97%

Efficiency

Receivables Turnover (?)

6.04

4.73

3.64

3.26

3.13

Inventory Turnover (?)

3.71

4.03

3.76

3.83

3.71

Asset Turnover (?)

0.76

0.62

0.51

0.44

0.46

Market Valuation USD (mil)

P/E (TTM) (?)

8.70

.

Enterprise Value2 (?)

67.9

Price/Sales (TTM) (?)

1.15

.

Enterprise Value/Revenue (TTM) (?)

1.58

Price/Book (MRQ) (?)

1.81

.

Enterprise Value/EBITDA (TTM) (?)

6.17

Market Cap as of 14-Jun-20131 (?)

49.0

.

 

 

1-ExchangeRate: LKR to USD on 14-Jun-2013

127.848935

 

 

 

2-ExchangeRate: LKR to USD on 31-Dec-2012

126.930000

 

 

 

 

 

Annual Ratios

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 



 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Financial Strength

Current Ratio (?)

0.95

0.89

0.64

0.63

0.75

Quick/Acid Test Ratio (?)

0.44

0.48

0.38

0.34

0.46

Working Capital1 (?)

-0.9

-2.1

-8.6

-9.0

-4.5

Long Term Debt/Equity (?)

0.36

0.61

0.80

0.82

0.75

Total Debt/Equity (?)

0.80

1.04

1.66

1.75

1.25

Long Term Debt/Total Capital (?)

0.20

0.30

0.30

0.30

0.33

Total Debt/Total Capital (?)

0.45

0.51

0.62

0.64

0.56

Payout Ratio (?)

49.83%

44.33%

-27.99%

-49.16%

38.71%

Effective Tax Rate (?)

1.39%

2.24%

-

-

28.53%

Total Capital1 (?)

45.1

51.7

51.6

54.1

51.5

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.76

0.62

0.51

0.44

0.46

Inventory Turnover (?)

3.71

4.03

3.76

3.83

3.71

Days In Inventory (?)

98.43

90.66

97.17

95.40

98.41

Receivables Turnover (?)

6.04

4.73

3.64

3.26

3.13

Days Receivables Outstanding (?)

60.39

77.23

100.25

112.00

116.68

Revenue/Employee2 (?)

-

-

80,346

68,758

39,335

Operating Income/Employee2 (?)

-

-

11,876

9,307

4,142

EBITDA/Employee2 (?)

-

-

19,860

17,068

6,873

 

 

 

 

 

 

Profitability

Gross Margin (?)

29.19%

30.39%

25.68%

20.11%

22.90%

Operating Margin (?)

17.92%

21.58%

14.78%

13.54%

10.53%

EBITDA Margin (?)

25.68%

31.58%

24.72%

24.82%

17.47%

EBIT Margin (?)

17.92%

21.58%

14.78%

13.54%

10.53%

Pretax Margin (?)

13.60%

14.22%

-1.74%

-8.90%

2.44%

Net Profit Margin (?)

13.41%

13.90%

-1.74%

-8.89%

1.74%

COGS/Revenue (?)

70.81%

69.61%

74.32%

79.89%

77.10%

SG&A Expense/Revenue (?)

8.83%

10.52%

10.62%

8.47%

11.42%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

10.21%

8.61%

-0.88%

-3.90%

0.80%

Return on Equity (?)

22.92%

23.11%

-2.72%

-11.02%

1.97%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.01

0.01

0.00

-0.01

-0.03

Operating Cash Flow/Share 2 (?)

0.01

0.01

0.00

0.00

0.00

1-ExchangeRate: LKR to USD Period End Date

127.803337

110.395

114.05

115.725

107.8

2-ExchangeRate: LKR to USD Average for Period

127.803337

110.395

114.05

115.725

107.8

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

8.70

Market Cap/Equity (MRQ) (?)

1.81

Market Cap/Revenue (TTM) (?)

1.15

Market Cap/EBIT (TTM) (?)

6.36

Market Cap/EBITDA (TTM) (?)

4.49

Enterprise Value/Earnings (TTM) (?)

11.95

Enterprise Value/Equity (MRQ) (?)

2.48

Enterprise Value/Revenue (TTM) (?)

1.58

Enterprise Value/EBIT (TTM) (?)

8.74

Enterprise Value/EBITDA (TTM) (?)

6.17

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.70

UK Pound

1

Rs.91.14

Euro

1

Rs.77.97

 

 

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.