MIRA INFORM REPORT

 

 

Report Date :

21.11.2013

 

IDENTIFICATION DETAILS

 

Name :

GASPARI MENOTTI - S.P.A.

 

 

Registered Office :

Viale Zaccagna, 18/F Nazzano 54033 – Carrara (MS) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

01.01.1981

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of machine tools

 

 

No. of Employees :

From 71 to 90

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Slow but correct

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)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is high. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 126% of GDP in 2012, and investor concerns about the broader euro-zone crisis at times have caused borrowing costs on sovereign government debt to rise to euro-era. During the second half of 2011 the government passed three austerity packages to reduce its budget deficit and help bring down borrowing costs. These measures included a hike in the value-added tax, pension reforms, and cuts to public administration. The government also faces pressure from investors and European partners to sustain its recent efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2012 economic growth and labor market conditions deteriorated, with growth at -2.3% and unemployment rising to nearly 11%, with youth unemployment around 35%. The government has undertaken several reform initiatives designed to increase long-term economic growth. Italy's GDP is now 7% below its 2007 pre-crisis level

Source : CIA


Company name and address

 

 GASPARI MENOTTI - S.P.A.

 

Viale Zaccagna, 18/F Nazzano 54033 – Carrara (MS) -IT-

 

 

Summary

 

Fiscal Code

:

00363950452

Legal Form

:

Joint stock company

start of Activities

:

01/01/1981

Equity

:

Over 2.582.254

Turnover Range

:

20.000.000/25.000.000

Number of Employees

:

from 71 to 90

 

 

Activity

 

Manufacture of other machine tools

 

 

Legal Data

 

Legal Form :                        Joint stock company

Fiscal Code :                       00363950452

 

Foreign Trade Reg. no. :     MS001168 since 02/12/1991

 

Chamber of Commerce no. : 75081 of Massa since 06/01/1981

 

Firms' Register :                  MS010-3291 of Massa since 19/02/1996

 

V.A.T. Code :                     00363950452

 

Establishment date

: 15/12/1980

Start of Activities

: 01/01/1981

Legal duration

: 31/12/2030

Nominal Capital

: 5.170.165

 

Subscribed Capital

: 5.170.165

 

Paid up Capital

: 5.170.165

 

 


 

Members

 

 

Gaspari

Ciro

 

 

 

Born in Carrara

(MS)

on 29/07/1956

- Fiscal Code : GSPCRI56L29B832Y

 

 

 

Residence:

 

Xx Settembre

, 127

- 54033

Carrara

(MS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/04/2011

 

 

Board Chairman

30/04/2011

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Roberti

Franco

 

 

 

Born in San Severo

(FG)

on 21/04/1947

- Fiscal Code : RBRFNC47D21I158X

 

 

 

Residence:

 

Xx Settembre

, 127 BIS

- 54033

Carrara

(MS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/04/2011

 

 

 

 

Roberti

Barbara

 

 

 

Born in Carrara

(MS)

on 16/05/1975

- Fiscal Code : RBRBBR75E56B832K

 

 

 

Residence:

 

Xx Settembre

, 127 BIS

- 54033

Carrara

(MS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/04/2011

 

 



Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

 

Gaspari

Ciro

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Gaspari Menotti E Figli Holding S.r.l InSigla Gmef Holding S.r.l.

Carrara (MS) - IT -

00285090452

Managing Director

Active

Registered

Gaspari Menotti E Figli Holding S.r.l InSigla Gmef Holding S.r.l.

Carrara (MS) - IT -

00285090452

Director

Active

Registered

Societa' Apuana Marmi S.r.l. In Sigla S.a.m. S.r.l.

Carrara (MS) - IT -

00297570459

Director

Active

Registered

Societa' Apuana Marmi S.r.l. In Sigla S.a.m. S.r.l.

Carrara (MS) - IT -

00297570459

Memb.of the Executive Committee

Active

Registered

Societa' Apuana Marmi S.r.l. In Sigla S.a.m. S.r.l.

Carrara (MS) - IT -

00297570459

Board Chairman

Active

Registered

Edilinvest S.r.l.

Carrara (MS) - IT -

01081940452

Director

Active

Registered

Erton S.r.l.

Carrara (MS) - IT -

01274330453

Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Gaspari Ciro

Carrara - IT -

GSPCRI56L29B832Y

47.001 .Eur

0,91

Gaspari Elena

Carrara - IT -

GSPLNE50D69B832Q

47.001 .Eur

0,91

Gaspari Menotti E Figli Holding S.r.l In Sigla Gmef Holding S.r.l.

 

00285090452

5.076.162 .Eur

98,18

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Agenzia Sviluppo Industriale - A.s.i. - S.r.l.

Carrara - IT -

00280960451

1.142.600.000 .Eur

10,39

 

 

Active

S.t.a. - S.r.l.

Massa - IT -

00252980453

3.500.000.000 .Eur

50,00

 

 

Active

Protec S.r.l. In Liquidazione

Massa - IT -

00372470450

640.000 .Eur

50,00

 

 

Active

Assoservizi Industria S.r.l.

Carrara - IT -

00681620456

25.000.000 .Eur

3,07

 

 

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

 

Zaccagna - Nazzano

, 18/F

- 54033

- Carrara

(MS)

- IT -

 

 

 

 

PHONE

: 0585857215 - 64551

 

 

 

 

FAX

: 0585645555

 

 

 

 

Legal mail

: GASPARIMENOTTI@PEC.IT

 

-

Branch

(Factory)

since 10/11/1981

until 12/05/2005

 

 

 

 

 

 

Catagnina

, 25

- 54100

- Massa

(MS)

- IT -

 

 

 

 

PHONE

: 0585830818

 

-

Branch

(Factory)

since 16/11/1995

until 12/05/2005

 

 

 

 

 

 

D. Zaccagna

- 54033

- Carrara

(MS)

- IT -

 

 

 

 

Employees

: 75

 

Fittings and Equipment for a value of 220.000

Eur

 

Stocks for a value of 13.590.000

Eur

 

Work in progress for a value of 4.250.000

Eur

 

Trade organization: direct or by agents.

Sales area on a national scale.

Transports are mainly done using own vehicles and third parties ones

 

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- its own agents

 

- direct orders from foreign companies

Subject generally proposes terms of sale between 30 and 60 days.

Financial means used for sale: bank transfers and bank orders.

Purchase terms: 60-90-120 days.

Main used payment modalities are by cash orders and bank transfers.

 

Export is mainly towards:

- France

 

- Gabon

 

- Belgium

 

-

 

- Italy

 

- Ireland

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

Marchetti

Gianfranco

 

 

Born in Carrara

(MS)

on 24/10/1940

- Fiscal Code : MRCGFR40R24B832C

 

 

Residence:

 

Micheli

, 11

- 54036

Carrara

(MS)

- IT -

 

Ex-Postions

Temporary Auditor

 

Alluisini

Carlo

 

 

Born in Ameglia

(SP)

on 26/11/1936

- Fiscal Code : LLSCRL36S26A261X

 

 

Residence:

 

Del Cavatore

, 10/A

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Permanent Auditor

 

Andreani

Giulio

 

 

Born in Ortonovo

(SP)

on 18/04/1956

- Fiscal Code : NDRGLI56D18G143I

 

 

Residence:

 

Montia

, 33

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Permanent Auditor

 

Conti

Giulio

 

 

Born in Carrara

(MS)

on 07/09/1937

- Fiscal Code : CNTGLI37P07B832I

 

 

Residence:

 

Perla

, 30

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Giovannetti

Paolo Giuseppe

 

 

Born in Carrara

(MS)

on 04/02/1963

- Fiscal Code : GVNPGS63B04B832D

 

 

Residence:

 

Buonarroti

, 16

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Temporary Auditor

 

Gaspari

Menotti

 

 

Born in Carrara

(MS)

on 29/09/1928

- Fiscal Code : GSPMTT28P29B832S

 

 

Residence:

 

Xx Settembre

, 125

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Managing Director

Chairman

 

Gaspari

Ciro

 

 

Born in Carrara

(MS)

on 29/07/1956

- Fiscal Code : GSPCRI56L29B832Y

 

 

Residence:

 

Xx Settembre

, 127

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Managing Director

 

Roberti

Franco

 

 

Born in San Severo

(FG)

on 21/04/1947

- Fiscal Code : RBRFNC47D21I158X

 

 

Residence:

 

Xx Settembre

, 127 BIS

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Managing Director

 

Giovanetti

Paolo

 

 

Born in Carrara

(MS)

on 04/02/1963

- Fiscal Code : GVNPLA63B04B832A

 

 

Residence:

 

Buonarroti

, 16

- 54033

Carrara

(MS)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

CEASINGS/INCORPORATIONS/MERGES:

 

Project of merging by taking over of

 

 

 

INDUSTRIA MARMI E GRANITI S.R.L. (I.M.E.GRA. S.R.L.)

 

 

 

AURELIA,

, 12

, 54033

, Carrara

(MS)

- IT -

 

 

Fiscal Code: 00491880456

 

 

Date

Merging/splitting-up project:

30/06/2005

 

The firm absorbed by merging of

 

 

 

INDUSTRIA MARMI E GRANITI S.R.L. (I.M.E.GRA. S.R.L.)

 

 

 

AURELIA,

, 12

, 54033

, Carrara

(MS)

- IT -

 

 

Fiscal Code: 00491880456

 

 

Date

:

25/10/2005



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Financial and Economical Analysis

 

Subject is active since 1981

The eonomic-financial analysis is based on the latest 3 b/s.

During the last years the subject suffered net losses and in 2012 r.o.e. is -19,07%. The last financial year was marked by a decrease in the turnover.

The operating result is negative.

The operating loss is equal to Eur. -1.292.425.

The economic management produced a gross operating margin of Eur. 49.548 recording a -97,77% decrease.

The analysis shows a fair financial position as the indebtedness volume is acceptable (1,34) yet on the increase as against the previous accounting period.

The management generated equity capital for an amount of Eur. 14.859.518 on stable levels.

In the year 2012 total debts amounted to Eur. 32.624.103 with no important change.

The exposure towards banks is slightly high, the recourse to suppliers' credit is limited below the sector's average.

The management determines a good range of liquidity.

Accounts receivable average term is 82,98 days. , lower than the sector's average.

Managerial cash flow has a minus sign and is equal to Eur. -1.491.477.

Labour cost expenses amount to Eur. 4.097.105 , representing 15,59% on the total of production costs. , whereas the incidence of such costs on sales revenues is equal to 17,16%.

Financial charges have a high incidence (-4,57%) on turnover figures.



Financial Data

 

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

23.869.911

Profit (Loss) for the period

-2.833.450

 

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

34.289.866

Profit (Loss) for the period

-451.585

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

22.767.515

Profit (Loss) for the period

-863.389

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

13.658.295

Profit (Loss) for the period

-3.840.054

 

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1)

 

Item Type

Value

Sales

25.287.010

Profit (Loss) for the period

-202.876





 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

 

 

 

. . Research,develop. and advert.expens.

1.538.125

1.562.613

476.860

. . Industrial patent rights

17.077

3.406

1.366

. . Concessions,licenses,trademarks,etc.

6.327

25.034

97

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

734.077

666.643

1.654.485

. . Other intangible fixed assets

103.383

116.618

129.853

. Total Intangible Fixed Assets

2.398.989

2.374.314

2.262.661

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

23.891.627

24.405.165

24.877.922

. . Plant and machinery

53.096

63.499

139.770

. . Industrial and commercial equipment

168.723

171.306

122.215

. . Other assets

700

900

1.100

. . Assets under construction and advances

101.060

78.060

78.060

. Total Tangible fixed assets

24.215.206

24.718.930

25.219.067

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

71.840

71.840

71.840

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

29.125

29.125

29.125

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

42.715

42.715

42.715

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

71.840

71.840

71.840

Total fixed assets

26.686.035

27.165.084

27.553.568

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

8.105.299

8.651.476

8.113.277

. . Work in progress and semimanufactured

1.238.953

707.361

811.198

. . Work in progress on order

4.249.569

4.503.953

4.597.695

. . Finished goods

 

 

 

. . Advance payments

 

 

 

. Total Inventories

13.593.821

13.862.790

13.522.170

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

7.605.154

9.567.988

10.579.216

. . Beyond 12 months

787.871

925.717

78.391

. . Trade receivables

5.502.205

6.790.147

7.128.587

. . . . Within 12 months

4.758.595

5.908.227

7.086.467

. . . . Beyond 12 months

743.610

881.920

42.120

. . Receivables due from subsid. comp.

12.500

 

 

. . . . Within 12 months

12.500

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

4.270

3.943

3.572

. . . . Within 12 months

4.270

3.943

3.572

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

1.654.892

2.508.565

2.310.823

. . . . Within 12 months

1.654.892

2.508.565

2.310.823

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

467.427

467.427

597.586

. . . . Within 12 months

467.427

467.427

597.586

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

751.731

723.623

617.039

. . . . Within 12 months

707.470

679.826

580.768

. . . . Beyond 12 months

44.261

43.797

36.271

. Total Credits not held as fixed assets

8.393.025

10.493.705

10.657.607

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

40.755

40.755

31.463

. Total Financial Assets

40.755

40.755

31.463

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

34.026

108.014

431.489

. . Checks

 

 

 

. . Banknotes and coins

1.039

2.788

3.472

. Total Liquid funds

35.065

110.802

434.961

Total current assets

22.062.666

24.508.052

24.646.201

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

335.454

. Other adjustment accounts

207.655

188.601

 

Total adjustments accounts

207.655

188.601

335.454

TOTAL ASSETS

48.956.356

51.861.737

52.535.223

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

5.170.165

5.170.165

5.170.165

. Additional paid-in capital

142.645

142.645

142.645

. Revaluation reserves

8.267.918

8.267.918

8.267.918

. Legal reserve

160.460

160.460

160.460

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

9.106.807

9.101.814

9.096.818

. Accumulated Profits (Losses)

-5.155.027

-4.703.444

-3.840.054

. Profit( loss) of the year

-2.833.450

-451.585

-863.389

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

14.859.518

17.687.973

18.134.563

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

 

. . Taxation fund, also differed

109.048

114.043

119.037

. . Other funds

 

 

 

Total Reserves for Risks and Charges

109.048

114.043

119.037

Employee termination indemnities

1.272.284

1.241.776

1.287.357

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

19.962.126

19.382.010

18.612.664

. . . . Beyond 12 months

12.661.977

13.252.653

14.317.034

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

24.347.071

20.470.262

18.337.014

. . . . Within 12 months

11.779.594

7.312.109

4.114.480

. . . . Beyond 12 months

12.567.477

13.158.153

14.222.534

. . Due to other providers of finance

126.000

126.000

126.000

. . . . Within 12 months

31.500

31.500

31.500

. . . . Beyond 12 months

94.500

94.500

94.500

. . Advances from customers

1.994.000

953.436

1.256.525

. . . . Within 12 months

1.994.000

953.436

1.256.525

. . . . Beyond 12 months

 

 

 

. . Trade payables

4.632.511

9.570.820

11.696.522

. . . . Within 12 months

4.632.511

9.570.820

11.696.522

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

15.154

32.520

 

. . . . Within 12 months

15.154

32.520

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

165.022

240.565

405.552

. . . . Within 12 months

165.022

240.565

405.552

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

299.219

318.964

299.075

. . . . Within 12 months

299.219

318.964

299.075

. . . . Beyond 12 months

 

 

 

. . Other payables

1.045.126

922.096

809.010

. . . . Within 12 months

1.045.126

922.096

809.010

. . . . Beyond 12 months

 

 

 

Total accounts payable

32.624.103

32.634.663

32.929.698

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

91.403

183.282

64.568

Total adjustment accounts

91.403

183.282

64.568

TOTAL LIABILITIES

48.956.356

51.861.737

52.535.223

 

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

1.336.198

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

23.869.911

34.289.866

22.767.514

. Changes in work in progress

531.592

-103.838

-345.653

. Changes in semi-manufact. products

-254.383

-93.742

3.039.671

. Capitalization of internal work

724.735

667.199

940.547

. Other income and revenues

110.358

104.906

182.577

. . Contributions for operating expenses

 

 

41.000

. . Different income and revenues

110.358

104.906

141.577

Total value of production

24.982.213

34.864.391

26.584.656

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

16.532.818

24.001.440

19.629.308

. Services received

3.360.671

4.432.035

3.670.965

. Leases and rentals

97.680

80.031

33.205

. Payroll and related costs

4.097.105

4.378.549

3.866.944

. . Wages and salaries

2.953.124

3.156.345

2.764.536

. . Social security contributions

992.171

1.065.748

950.087

. . Employee termination indemnities

148.405

156.303

145.858

. . Pension and similar

 

 

 

. . Other costs

3.405

153

6.463

. Amortization and depreciation

1.341.973

1.345.362

1.112.019

. . Amortization of intangible fixed assets

716.483

611.923

271.279

. . Amortization of tangible fixed assets

594.287

699.133

805.163

. . Depreciation of tangible fixed assets

 

 

35.577

. . Writedown of current receiv.and of liquid

31.203

34.306

 

. Changes in raw materials

546.177

-538.199

-2.048.060

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

298.214

281.810

255.839

Total production costs

26.274.638

33.981.028

26.520.220

Diff. between value and cost of product.

-1.292.425

883.363

64.436

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

93.220

359.739

59.997

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

220

467

 

. . Financ.income from secur. cur.assets

 

 

240

. . Financ.income other than the above

 

 

59.757

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

59.757

. Interest and other financial expense

-1.184.682

-1.608.875

-901.456

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

901.456

Total financial income and expense

-1.091.462

-1.249.136

-841.459

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

73.309

309.821

157.160

. . Gains on disposals

15.230

188.709

82.354

. . Other extraordinary income

58.079

121.112

74.806

. Extraordinary expense

-462.121

-66.703

-119.583

. . Losses on disposals

 

-30

-40

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-462.121

-66.673

-119.543

Total extraordinary income and expense

-388.812

243.118

37.577

Results before income taxes

-2.772.699

-122.655

-739.446

. Taxes on current income

60.751

328.930

123.943

. . current taxes

60.751

198.772

106.093

. . differed taxes(anticip.)

 

130.158

17.850

. Net income for the period

-2.833.450

-451.585

-863.389

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

-2.833.450

-451.585

-863.389

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,55

0,52

0,52

0,17

Elasticity Ratio

Units

0,45

0,47

0,47

0,80

Availability of stock

Units

0,28

0,27

0,26

0,27

Total Liquidity Ratio

Units

0,17

0,21

0,21

0,50

Quick Ratio

Units

0,00

0,00

0,01

0,03

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

1,34

1,09

1,00

3,14

Self Financing Ratio

Units

0,30

0,34

0,35

0,19

Capital protection Ratio

Units

0,84

0,73

0,76

0,68

Liabilities consolidation quotient

Units

0,70

0,75

0,84

0,18

Financing

Units

2,20

1,85

1,82

3,79

Permanent Indebtedness Ratio

Units

0,59

0,62

0,64

0,34

M/L term Debts Ratio

Units

0,28

0,28

0,30

0,09

Net Financial Indebtedness Ratio

Units

1,64

1,16

0,99

0,77

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,08

1,18

1,22

1,75

Current ratio

Units

1,11

1,26

1,32

1,23

Acid Test Ratio-Liquidity Ratio

Units

0,42

0,55

0,60

0,78

Structure's primary quotient

Units

0,56

0,65

0,66

1,04

Treasury's primary quotient

Units

0,00

0,01

0,03

0,05

Rate of indebtedness ( Leverage )

%

329,46

293,20

289,70

518,96

Current Capital ( net )

Value

2.100.540

5.126.042

6.033.537

406.983

RETURN

 

 

 

 

 

Return on Sales

%

-6,25

2,61

1,09

3,69

Return on Equity - Net- ( R.O.E. )

%

-19,07

-2,55

-4,76

5,16

Return on Equity - Gross - ( R.O.E. )

%

-18,66

-0,69

-4,08

17,72

Return on Investment ( R.O.I. )

%

-2,64

1,70

0,12

3,94

Return/ Sales

%

-5,41

2,58

0,28

4,48

Extra Management revenues/charges incid.

%

n.c.

-51,12

-1339,92

26,52

Cash Flow

Value

-1.491.477

893.777

248.630

142.024

Operating Profit

Value

-1.292.425

883.363

64.436

126.602

Gross Operating Margin

Value

49.548

2.228.725

1.176.455

241.461

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

82,98

71,29

112,72

116,01

Debts to suppliers average term

Days

83,69

121,25

180,46

127,79

Average stock waiting period

Days

205,02

145,54

213,81

96,89

Rate of capital employed return ( Turnover )

Units

0,49

0,66

0,43

1,03

Rate of stock return

Units

1,76

2,47

1,68

3,58

Labour cost incidence

%

17,16

12,77

16,98

21,20

Net financial revenues/ charges incidence

%

-4,57

-3,64

-3,70

-1,00

Labour cost on purchasing expenses

%

15,59

12,89

14,58

20,95

Short-term financing charges

%

3,63

4,93

2,74

2,70

Capital on hand

%

205,10

151,25

230,75

96,90

Sales pro employee

Value

322.566

451.182

189.729

191.520

Labour cost pro employee

Value

55.366

57.612

32.224

39.641

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

 

Market / Territory Data

 

Population living in the province

:

200.644

Population living in the region

:

3.598.269

Number of families in the region

:

1.474.681

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

444

- per non food products

:

2.009

- per energy consume

:

122

 

 

Sector Data

 

The values are calculated on a base of 45 significant companies.

 

The companies cash their credits on an average of 116 dd.

The average duration of suppliers debts is about 128 dd.

The sector's profitability is on an average of 3,69%.

The labour cost affects the turnover in the measure of 21,20%.

Goods are held in stock in a range of 97 dd.

The difference between the sales volume and the resources used to realize it is about 1,03.

The employees costs represent the 20,95% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 24.960 protested subjects are found; in the province they count to 1.432.

The insolvency index for the region is 0,70, , while for the province it is 0,72.

Total Bankrupt companies in the province : 1.056.

Total Bankrupt companies in the region : 20.423.

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.56

UK Pound

1

Rs.100.77

Euro

1

Rs.84.71

 

 

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.