MIRA INFORM REPORT

 

 

Report Date :

01.11.2013

 

IDENTIFICATION DETAILS

 

Name :

GRM RESOURCES PTE. LTD.

 

 

Registered Office :

7, Temasek Boulevard, 21-02, Suntec Tower One, 038987

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

22.11.2004

 

 

Com. Reg. No.:

200415047-Z

 

 

Legal Form :

Exempt Private

 

 

Line of Business :

Trading of Coal and Minerals

 

 

No. of Employees :

10

 

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)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. Real GDP growth averaged 8.6% between 2004 and 2007. The economy contracted 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% in 2010, on the strength of renewed exports, before slowing to 5.2% in 2011 and 1.3% in 2012, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity, which has sunk to an average of about 1.0% in the last decade. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub

Source : CIA


EXECUTIVE SUMMARY

 

 

 

REGISTRATION NO.

:

200415047-Z

COMPANY NAME

:

GRM RESOURCES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

22/11/2004

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

7, TEMASEK BOULEVARD, 21-02, SUNTEC TOWER ONE, 038987, SINGAPORE.

BUSINESS ADDRESS

:

7, TEMASEK BOULEVARD, #21-02, SUNTEC TOWER ONE, 038987, SINGAPORE.

TEL.NO.

:

65-63346868

FAX.NO.

:

65-63342232

CONTACT PERSON

:

RAJEEV MAHESHWARI ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

TRADING OF COAL AND MINERALS

 

 

 

ISSUED AND PAID UP CAPITAL

:

15,281,000.00 ORDINARY SHARE, OF A VALUE OF USD 15,000,000.00

 

 

 

SALES

:

USD 318,123,119 [2011]

NET WORTH

:

USD 44,301,765 [2011]

 

 

 

STAFF STRENGTH

:

10 [2013]

BANKER (S)

:

BNP PARIBAS
MALAYAN BANKING BHD

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

GOOD

 

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The SC is an exempt private company whose shares are not held by any corporate body and has no more than 20 shareholders who are all natural persons. An exempt company is a type of private limited company. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the SC is capable of owning assets, entering into contracts, suing or be sued by other companies. An exempt private company with an annual turnover of less than SGD5 million are exempted from statutory auditing requirements. Instead of filing audited annual accounts, the SC has to file in a document duly signed by its director in charge of its finance and the company secretary stating that the SC is able to meet all its obligations as and when they fall due. The SC is not required to have their accounts audited. However, the SC will prepare unaudited accounts for purposes of AGMs and filing with Registry Office if it is unable to meet all its obligations as and when they fall due .

The SC is principally engaged in the (as a / as an) trading of coal and minerals.

 

The major shareholder(s) of the SC are shown as follows :

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

RAJEEV MAHESHWARI +

FLAT 10C, TOWER 1, SOUTH CITY, 375, PRINCE ANWAR SHAH ROAD, KOLKATA, 700, 068, INDIA.

J0565752

7,640,500.00

50.00

OM PRAKASH JALAN +

20, C.C, GANGULY SARANI-PO-LALA, LAJPAT RAI SARANI, PS-BHAWANIPUR, KOLKATTA, 700020, WEST BENGAL, INDIA.

J0108768

7,640,500.00

50.00

 

 

 

---------------

------

 

 

 

15,281,000.00

100.00

 

 

 

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

=====

+ Also Director

 

The SC interest in other companies (Subsidiaries/Associates) are shown as follow :

 

Local No

Country

Company

(%)

As At

201103178G

SINGAPORE

GRM MINING (SEA) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

201104473M

SINGAPORE

GRM MINING (AFRICA) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

201103173M

SINGAPORE

GRM METALS AND MINERALS (SEA) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

201103167D

SINGAPORE

GRM GOLD AND METALS (SEA) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

200809090H

SINGAPORE

GRM SHIPPING PRIVATE LIMITED

100.00

31/12/2012

 

 

 

 

 

201103170Z

SINGAPORE

GRM COAL (SEA) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

201001393K

SINGAPORE

CROWSNEST RESOURCES PTE. LTD.

75.00

31/12/2012

 

 

 

 

 

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

MR. PALANINATHAN RAVICHANDRAN

Address

:

68, BAYSHORE ROAD, 21-02, COSTA DEL SOL, 469986, SINGAPORE.

IC / PP No

:

S2628609C

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/05/2005

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

RAJEEV MAHESHWARI

Address

:

FLAT 10C, TOWER 1, SOUTH CITY, 375, PRINCE ANWAR SHAH ROAD, KOLKATA, 700, 068, INDIA.

IC / PP No

:

J0565752

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

22/11/2004

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

OM PRAKASH JALAN

Address

:

20, C.C, GANGULY SARANI-PO-LALA, LAJPAT RAI SARANI, PS-BHAWANIPUR, KOLKATTA, 700020, WEST BENGAL, INDIA.

IC / PP No

:

J0108768

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

22/11/2004

 

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

 

 

1)

Name of Subject

:

RAJEEV MAHESHWARI

 

Position

:

DIRECTOR

 

 

 

 

 

 

AUDITOR


No Auditor found in our databank

COMPANY SECRETARIES

 

1)

Company Secretary

:

HUANG YULUAN @ NG GEOK LAN

 

IC / PP No

:

S1592193E

 

 

 

 

 

Address

:

573, PASIR RIS STREET 53, 14-30, 510573, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BNP PARIBAS

 

 

 

 

 

 

 

 

 

2)

Name

:

MALAYAN BANKING BHD

 

 

 

 

 

 

 

 

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200503640

27/06/2005

N/A

BNP PARIBAS

N/A

Unsatisfied

C200600760

02/02/2006

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C200608474

15/12/2006

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C200701003

02/02/2007

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C200805433

18/06/2008

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C200808698

17/09/2008

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C200905160

19/08/2009

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

C201001089

03/02/2010

N/A

MALAYAN BANKING BHD

N/A

Unsatisfied

 

 

LEGAL CHECK AGAINST SC


* A check has been conducted in our databank againt the SC whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

PAYMENT RECORD

 

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES

 

 

 



The SC refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

COAL AND MINERALS

 

 

 

 

 

Total Number of Employees:

YEAR

2013

 

 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

10

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

Other Information:


The SC is principally engaged in the (as a / as an) trading of coal and minerals.

The SC trades in minerals.

The SC however refused to disclose further information on its operation.

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63346868

Match

:

N/A

 

 

 

Address Provided by Client

:

7 TAMASEK BOULEVARD 21-02 SUNTEC TOWER ONE SINGAPORE -038987

Current Address

:

7, TEMASEK BOULEVARD, #21-02, SUNTEC TOWER ONE, 038987, SINGAPORE.

Match

:

NO

 

 

 

 

Other Investigations


On 29th October 2013 we contacted one of the staff from the Admin Department. She provided some information on the SC.

The address provided is incomplete.

FINANCIAL ANALYSIS

 

Profitability

 

 

 

 

 

 

Turnover

:

Decreased

[

9.27%

]

 

Profit/(Loss) Before Tax

:

Increased

[

1,003.91%

]

 

Return on Shareholder Funds

:

Favourable

[

39.07%

]

 

Return on Net Assets

:

Acceptable

[

25.33%

]

 

 

 

 

 

 

 

 

The lower turnover could be due to the unfavourable market conditions.The SC's management have been efficient in controlling its operating costs. Generally the SC was profitable. The favourable return on shareholders' funds and return on net assets indicate that the SC's management was efficient in utilising the assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

0 Days

]

 

Debtor Ratio

:

Favourable

[

41 Days

]

 

Creditors Ratio

:

Favourable

[

50 Days

]

 

 

 

 

 

 

 

 

The SC's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the SC. The SC had a favourable creditors' ratio where the SC could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Acceptable

[

0.81 Times

]

 

Current Ratio

:

Unfavourable

[

0.81 Times

]

 

 

 

 

 

 

 

 

The SC's liquid ratio was slightly low. This could indicate that the SC's working capital was slightly deficient. The SC will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Favourable

[

39.05 Times

]

 

Gearing Ratio

:

Acceptable

[

0.86 Times

]

 

 

 

 

 

 

 

 

The interest cover showed that the SC was able to service the interest. The favourable interest cover could indicate that the SC was making enough profit to pay for the interest accrued. The SC's gearing was slightly high. The SC is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the SC. It will be more vulnerable in times of economy downturn.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Due to the efficient control of its operating costs, the SC was able to remain profitable despite lower turnover achieved during the year. The SC's liquidity was at an acceptable range. If the SC is able to obtain further short term financing, it should be able to meet all its short term obligations. With the favourable interest cover, the SC could be able to service all the accrued interest without facing any difficulties. The SC's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the SC's performance may deteriorate in the coming year.

 

 

 

 

 

 

 

Overall financial condition of the SC : STABLE

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

 

 

 

 

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

<0.8>

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

 

 

 

 

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

 

 

 

 

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

<2.2>

4.3

12.8

8.5

<1.3>

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

<32.5>

25.6

9.4

 

 

 

 

 

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

<10.78>

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

<0.8>

11.4

2.8

<5>

<2.2>

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

<15.9>

<11.5>

<25.3>

<0.7>

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

<7.7>

103.7

<26.3>

<38.2>

35.2

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

<0.32>

3.25

<0.48>

4.25

3.64

Fish Supply & Wholesale

<6.31>

<1.93>

<10.5>

12.10

<0.5>

 

 

 

 

 

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

 

 

 

 

 

Construction

45.90

<36.9>

14.20

20.50

28.70

Real Estate

<11.2>

1.4

21.3

25.4

31.9

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

<1.3>

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

<5.9>

<16.4>

<0.4>

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

<0.9>

<1.4>

0.30

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

 

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

 

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2004, the SC is an Exempt Private company, focusing on trading of coal and minerals. Having been in business for 9 years, the SC has established a remarkable clientele base for itself which has contributed to its business growth. The SC is a large entity with strong capital position. We are confident with the SC's business and its future growth prospect.

Over the years, the SC has penetrated into both the local and overseas market. The SC has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the SC to further enhance its business in the near term. The SC's business operation is supported by 10 employees. The SC has a good management capability. Its capable management team has enabled the SC to keep its business on going. Hence, the future prospect of the SC is bright.

Despite the lower turnover, the SC's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. Based on the higher profitability, the SC has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The SC managed to maintain an adequate liquidity level, indicating that the SC has the ability to meet its financial obligations. The gearing level of the SC is slightly high, therefore it faces moderate financial risk. Nevertheless, given a positive net worth standing at USD 44,301,765, the SC should be able to maintain its business in the near terms.

Having a strong assets backing, the SC possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The SC's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the SC has a good control over its resources.

Overall, the SC's payment habit is good as the SC has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the SC is expected to benefit from the favourable outlook of the industry.

Based on the above condition, we recommend credit be granted to the SC promptly.

 

 

PROFIT AND LOSS ACCOUNT

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

GRM RESOURCES PTE. LTD.

 

Financial Year End

2011-12-31

2010-12-31

Months

12

12

Consolidated Account

GROUP

GROUP

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

 

 

 

TURNOVER

318,123,119

350,610,903

 

----------------

----------------

Total Turnover

318,123,119

350,610,903

 

----------------

----------------

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

19,088,267

1,729,156

 

----------------

----------------

PROFIT/(LOSS) BEFORE TAXATION

19,088,267

1,729,156

Taxation

<2,452,474>

<576,473>

 

----------------

----------------

PROFIT/(LOSS) AFTER TAXATION

16,635,793

1,152,683

Minority interests

672,850

-

 

----------------

----------------

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

17,308,643

1,152,683

 

----------------

----------------

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

17,308,643

1,152,683

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

12,660,222

11,507,539

 

----------------

----------------

As restated

12,660,222

11,507,539

 

----------------

----------------

PROFIT AVAILABLE FOR APPROPRIATIONS

29,968,865

12,660,222

 

----------------

----------------

RETAINED PROFIT/(LOSS) CARRIED FORWARD

29,968,865

12,660,222

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Hire purchase

57,719

-

Trust receipts

309,942

26,563

Others

134,042

181,564

 

----------------

----------------

 

501,703

208,127

 

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

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

 

BALANCE SHEET

 

GRM RESOURCES PTE. LTD.

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

65,636,309

11,318,018

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Investments

300,000

300,000

Others

21,886,508

10,000,000

 

----------------

----------------

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

22,186,508

10,300,000

 

 

 

 

----------------

----------------

TOTAL LONG TERM ASSETS

87,822,817

21,618,018

 

 

 

CURRENT ASSETS

 

 

Stocks

283,273

-

Trade debtors

36,066,167

6,429,613

Other debtors, deposits & prepayments

6,238,424

24,088,960

Cash & bank balances

2,890,689

3,107,403

 

----------------

----------------

TOTAL CURRENT ASSETS

45,478,553

33,625,976

 

----------------

----------------

TOTAL ASSET

133,301,370

55,243,994

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

43,408,034

23,140,403

Other creditors & accruals

4,879,842

70,688

Short term borrowings/Term loans

5,208,010

1,621,525

Provision for taxation

2,461,870

327,100

 

----------------

----------------

TOTAL CURRENT LIABILITIES

55,957,756

25,159,716

 

----------------

----------------

NET CURRENT ASSETS/(LIABILITIES)

<10,479,203>

8,466,260

 

----------------

----------------

TOTAL NET ASSETS

77,343,614

30,084,278

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

15,000,000

15,000,000

 

----------------

----------------

TOTAL SHARE CAPITAL

15,000,000

15,000,000

 

 

 

RESERVES

 

 

Retained profit/(loss) carried forward

29,968,865

12,660,222

 

----------------

----------------

TOTAL RESERVES

29,968,865

12,660,222

 

 

 

MINORITY INTEREST

<667,100>

-

 

----------------

----------------

SHAREHOLDERS' FUNDS/EQUITY

44,301,765

27,660,222

 

 

 

LONG TERM LIABILITIES

 

 

Long term loans

33,036,749

2,418,956

Deferred taxation

5,100

5,100

 

----------------

----------------

TOTAL LONG TERM LIABILITIES

33,041,849

2,424,056

 

----------------

----------------

 

77,343,614

30,084,278

 

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

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

 

FINANCIAL RATIO

 

GRM RESOURCES PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

2,890,689

3,107,403

Net Liquid Funds

2,890,689

3,107,403

Net Liquid Assets

<10,762,476>

8,466,260

Net Current Assets/(Liabilities)

<10,479,203>

8,466,260

Net Tangible Assets

77,343,614

30,084,278

Net Monetary Assets

<43,804,325>

6,042,204

BALANCE SHEET ITEMS

 

 

Total Borrowings

38,244,759

4,040,481

Total Liabilities

88,999,605

27,583,772

Total Assets

133,301,370

55,243,994

Net Assets

77,343,614

30,084,278

Net Assets Backing

44,301,765

27,660,222

Shareholders' Funds

44,301,765

27,660,222

Total Share Capital

15,000,000

15,000,000

Total Reserves

29,968,865

12,660,222

LIQUIDITY (Times)

 

 

Cash Ratio

0.05

0.12

Liquid Ratio

0.81

1.34

Current Ratio

0.81

1.34

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

0

0

Debtors Ratio

41

7

Creditors Ratio

50

24

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.86

0.15

Liabilities Ratio

2.01

1.00

Times Interest Earned Ratio

39.05

9.31

Assets Backing Ratio

5.16

2.01

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

6.00

0.49

Net Profit Margin

5.44

0.33

Return On Net Assets

25.33

6.44

Return On Capital Employed

25.55

6.44

Return On Shareholders' Funds/Equity

39.07

4.17

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

 

 

Contingent Liabilities

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.49

UK Pound

1

Rs.98.71

Euro

1

Rs.84.49

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

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.