MIRA INFORM REPORT

 

 

Report Date :

14.11.2013

 

IDENTIFICATION DETAILS

 

Name :

SPECTRO ANALYTICAL INSTRUMENTS GMBH

 

 

Registered Office :

Boschstr. 10 D 47533 Kleve

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

09.03.1998

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Manufacture of instruments and appliances for measuring, testing and navigation

 

 

No. of Employees :

283

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.5% in 2012. GDP contracted 5.1% in 2009 but grew by 4.2% in 2010, and 3.0% in 2011, before dipping to 0.7% in 2012 - a reflection of low investment spending due to crisis-induced uncertainty and the decreased demand for German exports from recession-stricken periphery countries. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011. In 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. By 2014, the federal government wants to balance its budget. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

Source : CIA

Company name and address

 

SPECTRO ANALYTICAL INSTRUMENTS GMBH

 

 

Company Status:          active

Boschstr. 10

D 47533 Kleve

Telephone:02821/892-0

Telefax:  02821/892-2200

Homepage: www.spectro.de

E-mail:   spectro.info@ametek.com

 

VAT no.:                       DE196424280

Tax ID number:              116/5700/3643

 

 

Company summary

 

LEGAL FORM               Private limited company

Date of foundation:       08.04.1997

Shareholders'

agreement:                    08.04.1997

Registered on:              09.03.1998

Commercial Register:    Local court 47533 Kleve

under:                                       HRB 1876

 

Share capital:                          EUR            290,500.00

 

 

Shareholder:

                     AMETEK Material Analysis Holdings GmbH

                     Boschstr. 10

                     D 47533 Kleve

                     Legal form: Private limited company

                     Share capital:     EUR             28,000.00

                     Share:             EUR            290,500.00

                     Registered on: 09.12.2008

                     Reg. data: 47533 Kleve, HRB 9403

                     Profit transfer agreement

 

Manager:

                     Manfred Andreas Bergsch

                     Kiebitzweg 30

                     D 47533 Kleve

                     having sole power of representation

                     born: 13.12.1964

                     Marital status: married

 

Proxy:

                     Dr. Joachim Heckel

                     An der Steinmühle

                     D 47546 Kalkar

                     having sole power of representation

                     born: 03.12.1953

                     Profession: Businessman

 

Proxy:

                     Rainer Petry

                     D 47533 Kleve

                     having sole power of representation

                     born: 11.01.1960

 

Proxy:

                     Rolf Bernd Singendonk

                     D 47533 Kleve

                     having sole power of representation

                     born: 01.05.1958

 

Proxy:

                     Michael Privik

                     D 47559 Kranenburg

                     having sole power of representation

                     born: 06.03.1965

 

Further functions/participations of Manfred Andreas Bergsch (Manager)

 

Manager:

                     Ametek Grundbesitz GmbH

                     Boschstr. 10

                     D 47533 Kleve

                     Legal form: Private limited company

                     Share capital:     EUR             25,000.00

                     Registered

                     on:         01.12.2006

                     Reg. data:  47533 Kleve, HRB 8399

 

Manager:

                     AMETEK Material Analysis Holdings GmbH

                     Boschstr. 10

                     D 47533 Kleve

                     Legal form: Private limited company

                     Share capital:     EUR             28,000.00

                     Registered

                     on:         09.12.2008

                     Reg. data:  47533 Kleve, HRB 9403

 

Manager:

                     Direl Holding GmbH

                     Allmendstr. 11

                     D 79848 Bonndorf

                     Legal form: Private limited company

                     Share capital:     EUR            525,000.00

                     Registered

                     on:         05.05.2010

                     Reg. data:  79098 Freiburg, HRB 705259

 

Manager:

                     Dunkermotoren GmbH

                     Allmendstr. 11

                     D 79848 Bonndorf

                     Legal form: Private limited company

                     Share capital:     EUR          2,050,000.00

                     Registered

                     on:         27.04.2010

                     Reg. data:  79098 Freiburg, HRB 705227

 

Manager:

                     Direl GmbH

                     Allmendstr. 11

                     D 79848 Bonndorf

                     Legal form: Private limited company

                     Share capital:     EUR             25,000.00

                     Registered

                     on:         23.04.2010

                     Reg. data:  79098 Freiburg, HRB 705214

 

 

 

COMPANY HISTORY

 

17.06.1997 - 02.12.1997  JFVG Zweiundneunzigste

                         Vermögensverwaltungsgesellschaft mbH

                         Klopstockstr. 5

                         D 65187 Wiesbaden

                         Private limited company

 

03.12.1997 - 09.03.1998  SPECTRO Beteiligungs GmbH

                         Klopstockstr. 5

                         D 65187 Wiesbaden

                         Private limited company

 

09.03.1998 - 16.11.2008  SPECTRO Beteiligungs GmbH

                         Boschstr. 10

                         D 47533 Kleve

                         Private limited company

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

2651    Manufacture of instruments and appliances for measuring, testing and navigation

 

Secondary industrial sector

46693   Wholesale of other equipment and accessories for

machinery and technical supplies

64200   Activities of holding companies

 

 

Payment experience:  within agreed terms

 

Negative information:We have no negative information at hand.

 

Balance sheet grade: 1.0     The balance sheet grade ranges from

                             1.0 to 5.0.  It is based on the

                             following ratios: equity ratio,

                             liquidity ratio and return on total

                             capital from the balance sheets

                             published in the Federal Gazette.

                             The balance sheet grade forms part

                             of the Solvency Rating[NG].

 

Balance sheet year:  2011

 

 

REAL ESTATE

 

Type of ownership:   unknown

 

Address              Boschstr. 10

                         D 47533 Kleve

 

Land register documents were not available.

 

 

BANKERS

 

COMMERZBANK VORMALS DRESDNER BANK, KLEVE, NIEDERRHEIN

Sort. code: 32080010, BIC: DRESDEFF320

COMMERZBANK, KLEVE, NIEDERRHEIN

Sort. code: 32440023, BIC: COBADEFF324

 


 

FINANCIAL FIGURES

 

Turnover:                      2011                 EUR        103,293,935.00

Profit:                           2011                 EUR         34,146,755.00

Equipment:                                           EUR          2,305,446.00

Ac/ts receivable:                                   EUR         63,886,369.00

Liabilities:                                             EUR         57,120,932.00

Employees:                                                                  283

- Trainees:                                                                     21

 

Profit transfer agreement to:

AMETEK Material Analysis Holdings GmbH

Boschstr. 10

D 47533 Kleve

 

 

BALANCE SHEETS

 

Balance sheet ratios                  01.01.2011 - 31.12.2011

Equity ratio [%]:                                    74.85

Liquidity ratio:                                       4.98

Return on total capital [%]:                     38.91

Balance sheet grade:                             1.0

 

Balance sheet ratios                  01.01.2010 - 31.12.2010

Equity ratio [%]:                                    57.21

Liquidity ratio:                                       2.95

Return on total capital [%]:                     26.31

Balance sheet grade:                             1.0

 

Balance sheet ratios                  01.01.2009 - 31.12.2009

Equity ratio [%]:                                    48.06

Liquidity ratio:                                        2.15

Return on total capital [%]:                     26.77

Balance sheet grade:                             1.4

 

Equity ratio

The equity ratio indicates the portion of the equity as compared

to the total capital. The higher the equity ratio, the better the

economic stability (solvency) and thus the financial autonomy of

a company.

 

Liquidity ratio

The liquidity ratio shows the proportion between adjusted

receivables and net liabilities. The higher the ratio, the lower

the company's financial dependancy from external creditors.

 


Return on total capital

The return on total capital shows the efficiency and return on

the total capital employed in the company. The higher the return

on total capital, the more economically does the company work

with the invested capital.

 

 

Type of balance sheet:                          Company balance sheet

 

Financial year:                                      01.01.2011 - 31.12.2011

 

ASSETS                                               EUR         97,573,043.35

Fixed assets                                         EUR         22,372,070.08

Intangible assets                                   EUR         10,028,186.32

Concessions, licences, rights                 EUR            218,773.62

Goodwill                                               EUR          9,809,412.70

Tangible assets                                      EUR          4,012,840.14

Land / similar rights                               EUR          1,078,095.30

Plant / machinery                                   EUR            146,332.44

Other tangible assets / fixtures and

fittings                                                  EUR          2,305,446.40

Advance payments made / construction

in progress                                           EUR            482,966.00

Financial assets                                    EUR          8,331,043.62

Shares in participations /

subsidiaries and the like            EUR          6,505,443.62

Shares in related companies                  EUR          5,617,690.34

Shares in investee companies                EUR            887,753.28

Loans to participations /

subsidiaries and the like            EUR          1,825,600.00

Loans to related companies                   EUR          1,825,600.00

Current assets                                        EUR         75,066,805.63

Stocks                                                  EUR          7,538,904.25

Raw materials, consumables and

supplies                                                EUR          2,788,982.40

Finished goods / work in progress         EUR          4,749,921.85

Accounts receivable                               EUR         63,886,369.43

Trade debtors                                       EUR          5,117,282.90

Amounts due from related companies     EUR         58,537,084.88

Amounts due from investee companies  EUR            210,770.46

Other debtors and assets                      EUR             21,231.19

Liquid means                                        EUR          3,641,531.95

Remaining other assets                         EUR            134,167.64

Accruals (assets)                                    EUR            134,167.64

 

LIABILITIES                                           EUR         97,573,043.35

Shareholders' equity                              EUR         34,851,066.80

Capital                                                   EUR            290,500.00

Subscribed capital (share capital)           EUR            290,500.00

Reserves                                              EUR         31,086,808.32

Capital reserves                                     EUR         31,078,627.59

Retained earnings / revenue reserves      EUR              8,180.73

Balance sheet profit/loss (+/-)                EUR          3,473,758.48

Balance sheet profit / loss                     EUR          3,473,758.48

Provisions                                            EUR          5,601,045.00

Provisions for taxes                              EUR            509,995.00

Other / unspecified provisions               EUR          5,091,050.00

Liabilities                                              EUR         57,120,931.55

Other liabilities                                       EUR         57,120,931.55

Trade creditors (for IAS incl. bills

of exchange)                                         EUR          8,230,989.39

Liabilities from received advance

payments                                               EUR          2,133,885.39

Liabililties due to related companies       EUR         44,759,221.66

Unspecified other liabilities                    EUR          1,996,835.11

thereof liabilities from tax /

financial authorities                                EUR            164,301.61

thereof liabilities from social

security                                                  EUR             28,057.92

 

PROFIT AND LOSS ACCOUNT (cost of sales method) according to Comm.

Code (HGB)

Sales                                                    EUR        103,293,935.05

Manufacturing costs                              EUR         50,095,289.49

Gross result on sales                             EUR         53,198,645.56

Research and development costs         EUR          5,022,355.75

Other operating income                          EUR          6,088,486.68

Other operating expenses                      EUR         27,803,324.69

Operating result from continuing

operations                                            EUR         26,461,451.80

Result from participating interests

(+/-)                                                      EUR          7,500,476.82

Expenses / income from participations EUR          7,500,476.82

Income from related companies             EUR          7,500,476.82

Interest result (+/-)                                 EUR            218,797.22

Interest and similar income                     EUR            369,307.94

thereof from related companies              EUR            369,307.94

Interest and similar expenses                 EUR            150,510.72

thereof paid to related companies           EUR            116,118.12

Financial result (+/-)                               EUR          7,719,274.04

Result from ordinary operations (+/-)      EUR         34,180,725.84

Expenses for transfer of profits to a

parent company                                     EUR         31,694,402.17

Other taxes / refund of taxes                 EUR            -33,970.50

Tax (+/-)                                                 EUR            -33,970.50

Annual surplus / annual deficit                EUR          2,452,353.17


 

Type of balancesheet:                          Company balance sheet

                       

Financial year:                                     01.01.2010 - 31.12.2010

 

ASSETS                                               EUR         77,246,295.57

Fixed assets                                         EUR         22,549,098.84

Intangible assets                                   EUR         12,525,778.97

Concessions, licences, rights                 EUR            264,013.10

Goodwill                                               EUR         12,261,765.87

Tangible assets                                     EUR          3,484,026.25

Land / similar rights                               EUR            963,939.18

Plant / machinery                                    EUR            106,807.72

Other tangible assets / fixtures and

fittings                                                  EUR          2,184,948.92

Advance payments made / construction

in progress                                           EUR            228,330.43

Financial assets                                    EUR          6,539,293.62

Shares in participations /

subsidiaries and the like            EUR          4,605,693.62

Shares in related companies                  EUR          3,717,940.34

Shares in investee companies                EUR            887,753.28

Loans to participations /

subsidiaries and the like            EUR          1,933,600.00

Loans to related companies                   EUR          1,933,600.00

Current assets                                       EUR         54,582,021.33

Stocks                                                  EUR          6,776,726.05

Raw materials, consumables and

supplies                                                EUR          2,474,785.53

Finished goods / work in progress         EUR          4,301,940.52

Accounts receivable                              EUR         44,456,067.83

Trade debtors                                       EUR          5,103,861.98

Amounts due from related companies    EUR         39,318,327.57

Other debtors and assets                      EUR             33,878.28

Liquid means                                        EUR          3,349,227.45

Remaining other assets                         EUR            115,175.40

Accruals (assets)                                   EUR            115,175.40

 

LIABILITIES                                           EUR         77,246,295.57

Shareholders' equity                              EUR         34,851,066.80

Capital                                                  EUR            290,500.00

Subscribed capital (share capital)           EUR            290,500.00

Reserves                                              EUR         31,086,808.32

Capital reserves                                    EUR         31,078,627.59

Retained earnings / revenue reserves      EUR              8,180.73

Balance sheet profit/loss (+/-)                EUR          3,473,758.48

Balance sheet profit / loss                     EUR          3,473,758.48

Provisions                                            EUR          5,944,945.00

Provisions for taxes                              EUR            513,000.00

Other / unspecified provisions               EUR          5,431,945.00

Liabilities                                               EUR         36,450,283.77

Other liabilities                                      EUR         36,450,283.77

Trade creditors (for IAS incl. bills

of exchange)                                         EUR          7,369,956.29

Liabilities from received advance

payments                                              EUR          1,706,175.48

Liabililties due to related companies       EUR         25,824,531.90

Unspecified other liabilities                    EUR          1,549,620.10

thereof liabilities from tax /

financial authorities                                 EUR            191,102.40

thereof liabilities from social

security                                                 EUR             17,825.75

 

PROFIT AND LOSS ACCOUNT (cost of sales method) according to Comm.

Code (HGB)

Sales                                                     EUR         91,930,535.32

Manufacturing costs                              EUR         45,085,673.35

Gross result on sales                             EUR         46,844,861.97

Distribution costs                                  EUR         18,815,680.28

General administration expenses            EUR          4,689,821.75

Research and development costs         EUR          4,520,590.34

Other operating income                         EUR          3,652,107.33

Other operating expenses                      EUR          4,441,970.86

Operating result from continuing

operations                                             EUR         18,028,906.07

Result from participating interests

(+/-)                                                      EUR            256,187.79

Expenses / income from participations   EUR            256,187.79

Income from related companies             EUR            256,187.79

Interest result (+/-)                                  EUR             87,058.11

Interest and similar income                     EUR            120,812.69

thereof from related companies             EUR            107,702.69

Interest and similar expenses                 EUR             33,754.58

thereof paid to related companies          EUR              5,431.78

Financial result (+/-)                                EUR            343,245.90

Result from ordinary operations (+/-)      EUR         18,372,151.97

Expenses for transfer of profits to a

parent company                                    EUR         18,672,924.96

Income tax / refund of income tax (+/-)   EUR            330,775.14

Other taxes / refund of taxes                 EUR            -30,002.15

Tax (+/-)                                                EUR            300,772.99

Annual surplus / annual deficit                EUR                  0.00

 

Inconsistent balance sheets: Financial year                              published on

01.01.2008 - 31.12.2008                                                              04.03.2010

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.65

UK Pound

1

Rs.101.17

Euro

1

Rs.85.55

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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.