MIRA INFORM REPORT

 

 

Report Date :

11.03.2013

 

IDENTIFICATION DETAILS

 

Name :

S. PAUKNER GMBH & CO.KG.

 

 

Registered Office :

Franzosenhausweg  57, A-4030 Linz

 

 

Country :

Austria

 

 

Financials (as on) :

29.02.2012

 

 

Year of Establishments:

1973

 

 

Legal Form :

Limited Liability Partnership

 

 

Line of Business :

Wholesaler of watches and jewellery

 

 

No. of Employees :

37

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Good

Payment Behaviour :

Regular

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

Austria

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

austria - ECONOMIC OVERVIEW

 

Austria, with its well-developed market economy, skilled labor force, and high standard of living, is closely tied to other EU economies, especially Germany's. Its economy features a large service sector, a sound industrial sector, and a small, but highly developed agricultural sector. Following several years of solid foreign demand for Austrian exports and record employment growth, the international financial crisis of 2008 and subsequent global economic downturn led to a sharp but brief recession. Austrian GDP contracted 3.9% in 2009 but saw positive growth of about 2% in 2010 and 3% in 2011. Unemployment did not rise as steeply in Austria as elsewhere in Europe, partly because the government subsidized reduced working hour schemes to allow companies to retain employees. Stabilization measures, stimulus spending, and an income tax reform pushed the budget deficit to 4.7% in 2010 and 3.6% in 2011, from only about 1.3% in 2008. The international financial crisis of 2008 caused difficulties for Austria''s largest banks whose extensive operations in central, eastern, and southeastern Europe faced large losses. The government provided bank support - including in some instances, nationalization - to support aggregate demand and stabilize the banking system. Austria''s fiscal position compares favorably with other euro-zone countries, but it faces considerable external risks, such as Austrian banks'' continued high exposure to central and eastern Europe as well as political and economic uncertainties caused by the European sovereign debt crisis. In 2011 the government attempted to pass a constitutional amendment limiting public debt to 60% of GDP by 2020, but it was unable to obtain sufficient support in parliament and instead passed the measure as a simple law. In March 2012, the Austrian parliament approved an austerity budget that will bring public finances into balance by 2016.

 

Source : CIA

 

 

Basic company information

 

Last up-date:

2013-03-07

Company name:

S. Paukner GmbH & Co.KG.

Status:

active company

Locations:

Franzosenhausweg  57, A-4030 Linz

Phone:

0043 (732) 779826

Fax:

0043 (732) 779826 - 312

E-mail:

office@palido.at

Internet:

http://www.palido.com

Activities:

Önace 46480 100% Wholesale of watches and jewellery

 

General Assessment:

 

Probability of Default (Basel II):

0,22%

Low risk

comparison:

The Rating of this company is better than industry average.

Recommendation:

In respect to solvency reasons, there is nothing to say against an establishment of a business relationship.

 

Detail Assessment:

Payment 250

Merchandise is mainly imported. Domestic obligations are settled within net agreements.

 

Assessment 300

Financial situation is average.

 

Additional company information

 

Year of incorporation:

1973

 

Type of company:

Wholesale and retail trade; repair of motor vehicles

 

Legal form:

limited liability partnership since 1992-03-01

 

companies' house number:

FN 24455 p Linz 1978-11-22

 

Activities:

 

 

Trade names:

Palido

 

DVR number:

0457043

 

VAT number:

ATU 23342700

 

ARA-number:

226365778

 

number - Austrian National Bank:

220493

 

 

 

 

Import 

Country 

 

 

 

Import

Germany

 

2013

 

Import

Hong Kong

 

2013

 

Import

Israel

 

2013

 

Import

Italy

 

2013

 

Import

Spain

 

2013

 

 

 

Export 

Country 

 

 

 

Export

Germany

 

2013

 

Export

Russian Federation

 

2013

 

 

 

Financial data

 

total turnover (total sales)

2012

EUR  8.200.000,00

(estimated)

total turnover (total sales)

2011

EUR  8.200.000,00

(estimated)

total employees

2013

37

(approx.)

white collar workers

2013

31

(approx.)

blue collar workers

2013

1

(approx.)

part-time employees

2013

4

(approx.)

apprentices

2013

1

(approx.)

total company vehicles

2013

16

(approx.)

cars

2013

16

(approx.)

 

 

Extraxt from the Companies' House

 

firm (style):

    2      S. Paukner GmbH & Co.KG.

legal form:

    2      Kommanditgesellschaft
    2      Rechtsform besteht seit 01.03.1992

registered office:

    1      politischer Gemeinde Linz

business adress:

   18      Franzosenhausweg 57
           4030 Linz

general partner:

         B   S. Paukner GmbH
    2        vertritt seit 01.03.1992 selbständig

limited partner:

         A   Siegfried Paukner, geb. 29.12.1943
    8        .............................................    EUR 58.138,26
         C   Evelyn Paukner, geb. 28.02.1948
    8        .............................................    EUR 36.336,42
         D   Mag. Christoph Paukner, geb. 18.05.1972
    8        .............................................    EUR 50.870,98

reference date annual accounts:

    4      letzter Tag im Februar

annual accounts:

   21      zum 29.02.2012 eingereicht am 26.11.2012

general table:

 Landesgericht Linz
   1 datenersterfaßt am 01.07.1992              Geschäftsfall 901 Fr  1011/92 x
       Ersterfassung gem. Art. XXIII Abs. 4 FBG
   2 Ersterfassung abgeschlossen am 01.07.1992  Geschäftsfall 901 Fr  1012/92 y
       Übernahme in das ADV-Firmenbuch
   3 eingetragen am 16.09.1995                  Geschäftsfall  12 Fr  2544/95 s
       amtswegige Nachbearbeitung
   4 eingetragen am 31.03.1999                  Geschäftsfall  13 Fr   434/99 f
       Antrag auf Änderung  eingelangt am 21.01.1999
   8 eingetragen am 13.06.2002                  Geschäftsfall  32 Fr  1753/02 d
       Antrag auf Änderung  eingelangt am 24.04.2002
  18 eingetragen am 08.06.2011                  Geschäftsfall  32 Fr  4771/11 x
       Antrag auf Änderung  eingelangt am 07.06.2011
  20 eingetragen am 28.11.2012                  Geschäftsfall  32 Fr  7166/12 b
       Einschreiten von Amts wegen
  21 eingetragen am 05.12.2012                  Geschäftsfall  32 Fr  7156/12 m
       Elektronische Einreichung Jahresabschluss  eingelangt am 26.11.2012

 

 

Real estate

 

Real estate text:

No real estate property registered

 

 

Private data

 

 

Surname

 

 

Date of birth

 

 

Address

 

 

Executive positions

 

Further executive positions (as registered in the companies' house)

Evelyn Paukner

1948-02-28 

4060 Leonding Am Buchberg 18

limited partner

1

 

kfm. Angestellte

Siegfried Paukner

1943-12-29 

4060 Leonding Am Buchberg 18

limited partner,

head of purchasing,

head of personnel

1

Mag.  Christoph Paukner

1972-05-18 

4060 Leonding Am Buchberg 14

limited partner,

head of sales,

head of marketing

6

Monika Kraml

  

4021 Linz Hopfengasse 9a(c/o)

head of accounting

0

Günther Mühleder

  

4021 Linz Hopfengasse 9a(c/o)

head of EDP

0

 

 

Balance Sheet 

(absolute) all amounts in EUR 

 

 

2012-02-29 

Other intangible assets

13.091,68

Sum intangible assets

13.091,68

Land with buildings (building value)

753.331,21

Other operating and business equipment

559.107,14

Sum tangible assets

1.312.438,35

Special account financial assets

29.613,80

Sum financial assets

29.613,80

Sum fixed assets

1.355.143,83

Special account stock

3.327.604,17

Sum stock

3.327.604,17

Special account claims

2.615.722,17

Sum claims

2.615.722,17

Cash on hand, cheques and bank deposits

900,94

Sum cash and bank

900,94

Sum current assets

5.944.227,28

Deferred charges

31.797,47

Sum deferred charges

31.797,47

Assets

7.331.168,58

Capital silent partner

145.345,66

Share general partner

1.573.494,76

Sum equity capital

1.718.840,42

Other reserves before taxes

25.751,24

Sum reserves before taxes

25.751,24

Reservesfor severance pays

217.408,55

Other reserves

1.779.390,66

Sum reserves

1.996.799,21

Liabilities against credit institutes

1.696.112,78

Other liabilities

1.893.664,93

Sum liabilities

3.589.777,71

Liabilities

7.331.168,58

Balance sheet sum

7.331.168,58

 


P / L Account 

(absolute) all amounts in EUR 

 

 

2012-02-29 

Gross profit 

4.567.096,93

Sum turnover or sum gross profit 

4.567.096,93

Profits from retirement of fixed assets, except financial assets 

8.000,00

Income from dissolution of reserves 

20.000,00

Other operating profits 

70.992,02

Other operating profits totally 

98.992,02

Wages 

-12.244,00

Salaries 

-983.977,67

Costs for severance pays 

-31.573,81

Legal fringe benefits and other payments depending on salaries 

-286.618,14

Other social fringe benefits 

-4.354,03

Personnel expenses totally 

-1.318.767,65

Depreciation of intangible assets, tangible assets,activated expenses for the set up and expansion of business operation 

-250.357,82

Depreciation tangible assets / intangible assets totally 

-250.357,82

Different operating costs 

-2.671.761,30

Other operating costs totally 

-2.671.761,30

Operating result totally 

425.202,18

Income from other securities and loans of financial assets 

1.062,52

Interest income, securties income and similar income 

16.742,05

Interest and similar disbursements 

-76.767,06

Financial profits totally 

-58.962,49

Results from usual business activity totally 

366.239,69

Taxes on income and profits 

-269,79

Taxes on income and profits totally 

-269,79

Annual surplus/annual deficit totally 

365.969,90

Dissolution reserves before taxes 

4.745,82

Reserves movements totally 

4.745,82

Annual profit/annual loss totally 

370.715,72

B/S profit/ B/S loss from profit and loss account 

370.715,72

 

Key ratios

 

 

2012  

Cash flow II

  616.327,72

Debt amortisation period

  9,06

Bank indebtedness

  23,13

Equity capital share

  23,79

Social capital share

  2,96

Fixed assets coverage

  144,78

Net profit ratio

  0,00

Capital turnover

  0,00

Return on investment

  6,04

Cash flow in % of operating performance

  0,00

Cash flow I

  616.597,51

Gross productivity

  0,00

Net productivity

  0,00

Operating performance

  0,00

Inventories in % of operating performance

  0,00

Gross profit

  4.567.096,93

 

Locations

 

Type

Locations

Description

 

 

E-mail 

operational 

Franzosenhausweg  57, A-4030 Linz

registered office 

 

 

 

operational 

Franzosenhausweg  57, A-4030 Linz

registered headquarters, rented premises 

 

 

office@palido.at

operational 

Postfach  68, A-4021 Linz

postbox 

 

 

 

former 

Hopfengasse  9a, A-4021 Linz

registered office 

 

 

 

former 

Hopfengasse  9a, A-4021 Linz

registered headquarters 

 

 

 

former 

Wienerstraße  11, A-4020 Linz

registered headquarters 

 

related companies

 

Company name

 

Postal code

 

 

 

Companies House

 

Shares in this company are held by:

S. Paukner GmbH

 

Franzosenhausweg  57, A-4030 Linz

1992-07-01

 

 

FN 91767 b

 

 

 

 

 

 

    1      S. Paukner GmbH

    1      Gesellschaft mit beschränkter Haftung

    1      ATS 500.000

    1      Die Gesellschaft wird, wenn mehrere Geschäftsführer
           bestellt sind, durch zwei Geschäftsführer gemeinsam oder
           durch einen von ihnen gemeinsam mit einem Prokuristen
           vertreten.
           Die Generalversammlung kann, auch wenn mehrere Geschäfts-
           führer bestellt sind, einzelnen von ihnen selbständige
           Vertretungsbefugnis erteilen.
    1   Gesellschaftsvertrag  vom 12.02.1992                                001

         C   Mag. Christoph Paukner, geb. 18.05.1972
   10        vertritt seit 15.11.2004 selbständig

         A   Siegfried Paukner, geb. 29.12.1943
    1        ....................    ATS 125.000
    1        ...............................................    ATS 125.000
         B   Evelyn Paukner, geb. 28.02.1948
    1        ....................    ATS 125.000
    1        ...............................................    ATS 125.000
         C   Mag. Christoph Paukner, geb. 18.05.1972
    1        ....................    ATS 125.000
    1        ...............................................    ATS 125.000
         D   Caroline Willroider, geb. 07.07.1975
    1        ....................    ATS 125.000
    1        ...............................................    ATS 125.000
                          ------------------------------------------------------
                   Summen:           ATS 500.000                ATS 500.000

 

 

 

 

 

 

Affiliated companies and further participations:

Lifestyle Consulting Group GmbH

Franzosenhausweg  57, A-4030 Linz

 

 

 

FN 308001 v

 

Christoph Paukner

 

Hopfengasse  9a, A-4020 Linz

 

 

 

 

 

Bankers

 

Banker

Bank sort code

Type of banking connection

UniCredit Bank Austria AG, 4021 Linz/Donau

 

12000

 

main bank connection

 

Oberbank AG, 4010 Linz

 

15000

 

secondary banking connection

 

 

 

Historical development

 

Year of incorporation:

1973

Date of registration:

1978-11-22

 


DIAMOND INDUSTRY – INDIA

 

-          From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-          The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-          The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-          Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-          Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-          The diamond jewellery industry in India today may be more than Rs 60000 mil and is rated amongst the fastest growing  in the world. Indi ranks third in the world in domestic diamond consumption.

-          Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-          Excerpts from Times of India dated 30th October 2010 is as under –

 

DIAMOND SAGA – DIRTY DOZEN STUCK WITH 2K CR DEBT

This could be the biggest credibility crisis the Indian diamond industry has ever faced. Fifteen banks run the risk of losing Rs 2000 crore lent to a dozen diamond firms in Surat. Until about two months ago, they had not repaid  these dues. Bankers believe many diamantaires borrowed money during the economic downturn two years ago and diverted funds to businesses like real estate and capital markets. Many of themselves made money from these businesses but their diamond companies have gone sick and declared insolvency.

-          Most of the money borrowed from the banks in the name of their diamond business has been diverted in real estate and the share market. The banks are not in a position to seize their properties because in many cases, these were purchased in the name of their relatives and friends.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.40

UK Pound

1

Rs.81.57

Euro

1

Rs.71.24

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

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.