MIRA INFORM REPORT

 

 

Report Date :

07.11.2013

 

IDENTIFICATION DETAILS

 

Name :

CASHCOT INDUSTRIES PTE. LTD.

 

 

Registered Office :

120, Telok Ayer Street, 068589, Singapore

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

31.12.2010

 

 

Com. Reg. No.:

201027524-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Cotton

 

 

No. of Employees :

5

 

 

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.

:

201027524-R

COMPANY NAME

:

CASHCOT INDUSTRIES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

31/12/2010

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

120, TELOK AYER STREET, 068589, SINGAPORE.

BUSINESS ADDRESS

:

3 SHENTON WAY #19-02 SHENTON HOUSE , 068805, SINGAPORE.

TEL.NO.

:

65-62229964

FAX.NO.

:

65-62254469

CONTACT PERSON

:

MASDEWIANA BINTE MOHD KASIM ( MANAGING DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

TRADING OF COTTON

 

 

 

ISSUED AND PAID UP CAPITAL

:

8,110,000.00 ORDINARY SHARE, OF A VALUE OF USD 8,110,000.00

 

 

 

SALES

:

USD 123,693,034 [2012]

NET WORTH

:

USD 6,064,597 [2012]

 

 

 

STAFF STRENGTH

:

5 [2013]

BANKER (S)

:

RAIFFEISEN BANK INTERNATIONAL AG
UNITED OVERSEAS BANK LIMITED
COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

 

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The SC is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the SC must have at least two directors. 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, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the SC is insolvent. The SC is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

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

 

The immediate and ultimate holding company of the SC is BHADRESH TRADING CORPORATION LIMITED, a company incorporated in INDIA.

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

BHADRESH TRADING CORPORATION LIMITED

205, MAJESTIC SHOPPING CENTRE, 144, J S S ROAD, MUMBAI, HAHARASHTRA, 400004, INDIA.

T10UF4128

8,110,000.00

100.00

 

 

 

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

------

 

 

 

8,110,000.00

100.00

 

 

 

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

=====

+ Also Director

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

MR. MASDEWIANA BINTE MOHD KASIM

Address

:

613, BEDOK RESERVOIR ROAD, 11-1180, 470613, SINGAPORE.

IC / PP No

:

S7935914I

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

31/12/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

BHADRESH VASANTRAI MEHTA

Address

:

402, MANJU APARTMENT, 2-A, NARAYAN DABHOLKAR ROAD, MUMBAI-400, 006, INDIA.

IC / PP No

:

Z1785133

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

31/12/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

PARTH BHADRESH MRHTA

Address

:

701, MANJU APARTMENT, 2-A, NARAYAN DHABOLKAR ROAD OFF, NEPEAN SEA ROAD, MUMBAI-400, 006, INDIA.

IC / PP No

:

F1208746

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

31/12/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

ABHISHEK JAIN

Address

:

D-166/09, SECTOR-50, NOIDA, UTTAR PRADESH, 201, 301, INDIA.

IC / PP No

:

G4018437

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

31/12/2010

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

MASDEWIANA BINTE MOHD KASIM

 

Position

:

MANAGING DIRECTOR

 

 

 

 

 

 

AUDITOR

 

Auditor

:

T RAVI & CO.

Auditor' Address

:

N/A

 

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. MASDEWIANA BINTE MOHD KASIM

 

IC / PP No

:

S7935914I

 

 

 

 

 

Address

:

613, BEDOK RESERVOIR ROAD, 11-1180, 470613, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

Company Secretary

:

LIM SOH SEA

 

IC / PP No

:

S7077960I

 

 

 

 

 

Address

:

101A, LORONG 2, TOA PAYOH, 08-07, 310101, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

RAIFFEISEN BANK INTERNATIONAL AG

 

 

 

 

 

 

 

 

 

2)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

 

 

 

 

 

 

 

3)

Name

:

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

 

 

 

 

 

 

 

 

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201108202

06/07/2011

N/A

RAIFFEISEN BANK INTERNATIONAL AG

N/A

Unsatisfied

C201208622

31/07/2012

N/A

UNITED OVERSEAS BANK LIMITED

N/A

Unsatisfied

C201208623

31/07/2012

N/A

UNITED OVERSEAS BANK LIMITED

N/A

Unsatisfied

C201212312

25/10/2012

N/A

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

N/A

Unsatisfied

C201300043

02/01/2013

N/A

CIMB BANK BERHAD

N/A

Unsatisfied

C201300062

02/01/2013

N/A

CIMB BANK BERHAD

N/A

Unsatisfied

C201300067

02/01/2013

N/A

CIMB BANK BERHAD

N/A

Unsatisfied

C201308772

28/06/2013

N/A

J.P.MORGAN VENTURES ENERGY CORPORATION

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

:

N/A

Overseas

:

N/A

 

 

 


The SC refused to disclose its suppliers.

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

[

X

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

N/A

 

 

 

Overseas

:

N/A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


The SC refused to disclose its clientele.

OPERATIONS

 

Goods Traded

:

COTTON

 

 

 

 

 

Total Number of Employees:

YEAR

2013

 

 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

5

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

Other Information:


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

The only trades raw cotton.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62229964

Match

:

N/A

 

 

 

Address Provided by Client

:

120 TELOK AGER STREET SINGAPORE

Current Address

:

3 SHENTON WAY #19-02 SHENTON HOUSE , 068805, SINGAPORE.

Match

:

NO

 

 

 

 

Other Investigations


On 31st October 2013 we contacted one of the staff from the SC and she provided some information on the SC.

The address provided belongs to the SC's registered office.

FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Return on Shareholder Funds

:

Acceptable

[

17.55%

]

 

Return on Net Assets

:

Acceptable

[

22.69%

]

 

 

 

 

 

 

 

 

The SC's management had generated acceptable return for its shareholders using its assets.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Nil

[

0 Days

]

 

Debtor Ratio

:

Unfavourable

[

70 Days

]

 

Creditors Ratio

:

Favourable

[

0 Days

]

 

 

 

 

 

 

 

 

As the SC is a service oriented company, the SC does not need to keep stocks. The high debtors' ratio could indicate that the SC was weak in its credit control. However, the SC could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

:

Favourable

[

1.29 Times

]

 

Current Ratio

:

Unfavourable

[

1.29 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the SC in order to assure its creditors of its ability to meet short term obligations and the SC was in a good liquidity position. Thus, we believe the SC is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Acceptable

[

7.15 Times

]

 

Gearing Ratio

:

Unfavourable

[

3.40 Times

]

 

 

 

 

 

 

 

 

The SC's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the SC is able to generate sufficient income to service its interest and repay the loans. The SC was highly geared, thus it had a high financial risk. The SC was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the SC will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the SC has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the SC's turnover and the interest it needs to pay.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

The SC was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the SC should be able to repay its short term obligations. The SC had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the SC's profit, we do believe the SC is able to generate sufficient cash flow to service its interest payment. The SC's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

 

 

 

 

 

 

 

Overall financial condition of the SC : FAIR

 

 

 

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 2010, the SC is a Private Limited company, focusing on trading of cotton. The SC has been in business for 3 years and it has slowly been building up contact with its clients while competing in the industry. Having strong support from its holding company has enabled the SC to remain competitive despite the challenging business environment. The capital standing of the SC is fair. With an adequate share capital, the SC has the potential of expanding its business in future.

Being a small company, the SC's business operation is supported by 5 employees. Overall, we regard that the SC's management capability is average. This indicates that the SC has greater potential to improve its business performance and raising income for the SC.

As at year ended 2012, the SC has recorded a turnover of USD 123,693,034 and pre-tax profit of USD 1,183,597. Return on shareholders' funds of the SC was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The SC is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. The high gearing ratio clearly implied that the SC was supported by more debt than equity. Nevertheless, given a positive net worth standing at USD 6,064,597, the SC should be able to maintain its business in the near terms.

We regard that the SC's overall payment habit is prompt. The SC had a favourable creditors' ratio as evidenced by its favourable collection days.

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 normally.

 

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

CASHCOT INDUSTRIES PTE. LTD.

 

Financial Year End

2012-03-31

Months

15

Consolidated Account

Company

Audited Account

YES

Unqualified Auditor's Report (Clean Opinion)

YES

Financial Type

FULL

Currency

USD

 

 

TURNOVER

123,693,034

 

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

Total Turnover

123,693,034

Costs of Goods Sold

<121,482,884>

 

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

Gross Profit

2,210,150

 

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

 

 

PROFIT/(LOSS) FROM OPERATIONS

1,183,597

 

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

PROFIT/(LOSS) BEFORE TAXATION

1,183,597

Taxation

<119,000>

 

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

PROFIT/(LOSS) AFTER TAXATION

1,064,597

 

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,064,597

 

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,064,597

 

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

 

 

INTEREST EXPENSE (as per notes to P&L)

 

Term loan / Borrowing

192,414

 

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

 

192,414

 

 

 

BALANCE SHEET

 

CASHCOT INDUSTRIES PTE. LTD.

 

CURRENT ASSETS

 

Trade debtors

23,605,056

Other debtors, deposits & prepayments

1,921,722

Amount due from holding company

1,139,759

Cash & bank balances

385,393

 

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

TOTAL CURRENT ASSETS

27,051,930

 

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

TOTAL ASSET

27,051,930

 

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

 

 

CURRENT LIABILITIES

 

Other creditors & accruals

257,200

Short term borrowings/Term loans

1,060,000

Bill & acceptances payable

19,551,133

Provision for taxation

119,000

 

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

TOTAL CURRENT LIABILITIES

20,987,333

 

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

NET CURRENT ASSETS/(LIABILITIES)

6,064,597

 

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

TOTAL NET ASSETS

6,064,597

 

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

 

 

SHARE CAPITAL

 

Ordinary share capital

5,000,000

 

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

TOTAL SHARE CAPITAL

5,000,000

 

 

RESERVES

 

Retained profit/(loss) carried forward

1,064,597

 

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

TOTAL RESERVES

1,064,597

 

 

 

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

SHAREHOLDERS' FUNDS/EQUITY

6,064,597

 

 

LONG TERM LIABILITIES

 

 

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

 

6,064,597

 

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

Contingent Liabilities

1,070,266

 

 

FINANCIAL RATIO

 

CASHCOT INDUSTRIES PTE. LTD.

 

TYPES OF FUNDS

 

Cash

385,393

Net Liquid Funds

<19,165,740>

Net Liquid Assets

6,064,597

Net Current Assets/(Liabilities)

6,064,597

Net Tangible Assets

6,064,597

Net Monetary Assets

6,064,597

BALANCE SHEET ITEMS

 

Total Borrowings

20,611,133

Total Liabilities

20,987,333

Total Assets

27,051,930

Net Assets

6,064,597

Net Assets Backing

6,064,597

Shareholders' Funds

6,064,597

Total Share Capital

5,000,000

Total Reserves

1,064,597

LIQUIDITY (Times)

 

Cash Ratio

0.02

Liquid Ratio

1.29

Current Ratio

1.29

WORKING CAPITAL CONTROL (Days)

 

Stock Ratio

0

Debtors Ratio

70

Creditors Ratio

0

SOLVENCY RATIOS (Times)

 

Gearing Ratio

3.40

Liabilities Ratio

3.46

Times Interest Earned Ratio

7.15

Assets Backing Ratio

1.21

PERFORMANCE RATIO (%)

 

Operating Profit Margin

0.96

Net Profit Margin

0.86

Return On Net Assets

22.69

Return On Capital Employed

22.69

Return On Shareholders' Funds/Equity

17.55

Dividend Pay Out Ratio (Times)

0.00

NOTES TO ACCOUNTS

 

Contingent Liabilities

1,070,266

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.92

UK Pound

1

Rs.99.59

Euro

1

Rs.83.63

 

 

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.