MIRA INFORM REPORT

 

 

Report Date :

25.11.2013

 

IDENTIFICATION DETAILS

 

Name :

WEST PHARMACEUTICAL SERVICES SINGAPORE PTE. LTD.

 

 

Formerly Known As :

THE WEST COMPANY SINGAPORE PTE. LTD. (15/03/1999)
WEST PHARMAPACK PTE. LTD. (08/06/1995)

 

 

Registered Office :

15, Joo Koon Circle, Jurong, 629046

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.01.1982

 

 

Com. Reg. No.:

198200091-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacture of Pharmaceutical Products and Medical Devices

 

 

No. of Employees :

500

 

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 :

Good

Payment Behaviour :

Regular

Litigation :

Clear

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – 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.

:

198200091-K

COMPANY NAME

:

WEST PHARMACEUTICAL SERVICES SINGAPORE PTE. LTD.

FORMER NAME

:

THE WEST COMPANY SINGAPORE PTE. LTD. (15/03/1999)
WEST PHARMAPACK PTE. LTD. (08/06/1995)

INCORPORATION DATE

:

08/01/1982

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

15, JOO KOON CIRCLE, JURONG, 629046, SINGAPORE.

BUSINESS ADDRESS

:

15, JOO KOON CIRCLE, JURONG, 629046, SINGAPORE.

TEL.NO.

:

65-68623400

FAX.NO.

:

65-68621837

CONTACT PERSON

:

JOHN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURE OF PHARMACEUTICAL PRODUCTS AND MEDICAL DEVICES

ISSUED AND PAID UP CAPITAL

:

52,776,450.00 ORDINARY SHARE, OF A VALUE OF SGD 66,360,450.00

SALES

:

SGD 114,402,000 [2012]

NET WORTH

:

SGD 157,274,000 [2012]

STAFF STRENGTH

:

500 [2013]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

 

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) manufacture of pharmaceutical products and medical devices.

 

The immediate and ultimate holding company of the SC is WEST PHARMACEUTICAL SERVICES INC, a company incorporated in UNITED STATES.

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

WEST PHARMACEUTICAL SERVICES INC

530, HERMAN O. WEST DRIVE, EXTON, PA, 19341, UNITED STATES.

T08UF0100

52,776,450.00

100.00

 

 

 

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

------

 

 

 

52,776,450.00

100.00

 

 

 

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

011192

CHINA

WEST PHARMACEUTICAL SERVICES SHANGHAI MEDICAL RUBBER PRODUCTS CO., LTD.

100.00

31/12/2012

011191

CHINA

WEST PHARMACEUTICAL PACKAGING (CHINA) COMPANY LTD

100.00

31/12/2012



DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

YAP KENG SIANG

Address

:

201, CLEMENTI AVENUE 6, 03-13, 120201, SINGAPORE.

IC / PP No

:

S1672658C

Nationality

:

SINGAPOREAN

Date of Appointment

:

18/02/2004

 

DIRECTOR 2

 

Name Of Subject

:

JOHN ROBERT GAILEY III

Address

:

22, TREEMONT DRIVE, MALVERN PENNSYLVANIA, 19355, UNITED STATES.

IC / PP No

:

090971298

Nationality

:

AMERICAN

Date of Appointment

:

01/10/1992

 

DIRECTOR 3

 

Name Of Subject

:

TAN PANG TOON

Address

:

52, HUME AVENUE, 04-05, SUMMERHILL, 596230, SINGAPORE.

IC / PP No

:

S2605324B

Nationality

:

MALAYSIAN

Date of Appointment

:

12/09/2005

 

DIRECTOR 4

 

Name Of Subject

:

WARWICK STRAHAN BEDWELL

Address

:

25, CLAYMORE ROAD, 11-03, CLAYMORE, THE, 229543, SINGAPORE.

IC / PP No

:

G5033174T

Nationality

:

AUSTRALIAN

Date of Appointment

:

21/02/2011



MANAGEMENT

 

 

 

1)

Name of Subject

:

JOHN

 

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

YAP KENG SIANG

 

IC / PP No

:

S1672658C

 

Address

:

201, CLEMENTI AVENUE 6, 03-13, 120201, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

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

 

Products manufactured

:

PHARMACEUTICAL PRODUCTS AND MEDICAL DEVICES

 

 

 

 

Total Number of Employees:

YEAR

2013

 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

500

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The SC is principally engaged in the (as a / as an) manufacture of pharmaceutical products and medical devices.

The SC refused to disclose any 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

:

65-68623400

Match

:

N/A

 

 

 

Address Provided by Client

:

15 JOO KOON CIRCLE SINGAPORE 629046

Current Address

:

15, JOO KOON CIRCLE, JURONG, 629046, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


On 24th September 2013 we contacted one of the staff from the SC and she provided some information on the SC.


FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

2010 - 2012

]

 

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2012

]

 

Return on Shareholder Funds

:

Unfavourable

[

9.49%

]

 

Return on Net Assets

:

Acceptable

[

10.53%

]

 

The SC's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The SC's management have been efficient in controlling its operating costs. The unfavourable return on shareholders' funds could indicate that the SC was inefficient in utilising its assets to generate returns.

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

46 Days

]

 

Debtor Ratio

:

Favourable

[

39 Days

]

 

Creditors Ratio

:

Favourable

[

12 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

:

Favourable

[

2.30 Times

]

 

Current Ratio

:

Favourable

[

3.21 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

:

Favourable

[

198.40 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 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 had no gearing and hence it had virtually no financial risk. The SC was financed by its shareholders' funds and internally generated fund. During the economic downturn, the SC, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Generally, the SC's performance has improved with higher turnover and profit. 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. With the favourable interest cover, the SC could be able to service all the accrued interest without facing any difficulties. The SC was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The SC has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the SC : STRONG

 

 

 

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 :

MANUFACTURING

 

 

 

The manufacturing sector contracted by 1.1% in the fourth quarter of 2012, led by declines in the electronics and precision engineering clusters. These clusters were weighed down by weak global demand for semiconductors and semiconductor-related equipment. For the whole year of 2012, the manufacturing sector grew by 0.1%, significantly lower than the 7.8% recorded in 2011 when the sector was boosted by a surge in the growth of the biomedical manufacturing cluster.

 

Output of the biomedical manufacturing cluster grew by 2.4% in the fourth quarter. The expansion was driven by the medical technology segment which grew by a healthy 9.2%, benefitting from robust export demand for medical devices. The pharmaceuticals segment also grew by a modest 1.1%. For 2012, the biomedical manufacturing cluster expanded by 9.9%.

 

Output of the transport engineering cluster expanded by 4.9% in the fourth quarter. The aerospace segment grew by 6.2%, supported by higher demand for repair jobs from commercial airlines. Similarly, the marine & offshore engineering segment expanded by 5.0%, on the back of higher contributions from oil rig projects and oilfield equipment components. In the year 2012, the transport engineering cluster surged by 11%.

 

The output of the precision engineering cluster shrank by 1.3% in the fourth quarter. The decline was led by the 5.3% contraction in the machinery & systems segment, which saw weak export demand for semiconductor-related equipment. On the other hand, the precision modules & components segment grew by 2.9%, supported by higher production of optical instruments & photographic equipment and electronic connectors. In 2012, the precision engineering cluster expanded by 1.3%.

 

The general manufacturing cluster's output grew by 1.2% in the fourth quarter, driven by the 6.4% growth in the miscellaneous industries segment. The segment's growth was supported by higher production of batteries and constructionrelated materials. By contrast, the printing and food, beverages & tobacco segments declined by 6.4% and 1.3% respectively. For 2012, the general manufacturing cluster grew by 2.0%.

 

The chemicals cluster's output grew by 7.7% in the fourth quarter. The petrochemicals and petroleum segments registered growth of 9.3% and 6.3% respectively, partly due to the low base from plant shutdowns in end of 2011. The specialty chemicals segment also expanded by 8.0% on the back of higher regional demand. For the year 2012, the chemicals cluster declined by 0.4%, primarily due to weak regional demand for specialty chemicals in the second and third quarter of 2012.

 

Output of the electronics cluster contracted by 10% in the fourth quarter, led by the semiconductors and computer peripherals segments which contracted by 13% and 15% respectively. By contrast, the data storage segment grew by 7.8%, mainly due to the low base in end of 2011 when floods in Thailand had disrupted the supply chain for data storage products. For the whole of 2012, the electronics cluster contracted by 11%.

 

 

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1982, the SC is a Private Limited company, focusing on manufacture of pharmaceutical products and medical devices. With its long presence in the industry coupled with its vast experiences in the business, the SC should have built up certain goodwill with its clients over times. Having strong support from its holding company has enabled the SC to remain competitive despite the challenging business environment. The SC is a large entity with strong capital position. We are confident with the SC's business and its future growth prospect.

Being a large entity, the SC has a steady workforce of 500 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. 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.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. The SC has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. 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. Being a zero geared company, the SC virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 157,274,000, 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 has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the SC's growth prospect is very much depends on its capacity in sustaining its performance in the market.

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.

WEST PHARMACEUTICAL SERVICES SINGAPORE PTE. LTD.

 

Financial Year End

2012-12-31

2011-12-31

2010-12-31

Months

12

12

12

Consolidated Account

Company

Company

Company

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

FULL

Currency

SGD

SGD

SGD

 

 

 

 

TURNOVER

114,402,000

105,620,000

92,865,000

Other Income

61,000

5,000

-

 

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

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

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

Total Turnover

114,463,000

105,625,000

92,865,000

 

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

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

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

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

16,976,000

15,244,000

12,836,000

 

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

16,976,000

15,244,000

12,836,000

Taxation

<2,057,000>

<1,662,000>

<1,714,000>

 

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

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

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

PROFIT/(LOSS) AFTER TAXATION

14,919,000

13,582,000

11,122,000

 

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

As previously reported

75,559,000

61,977,000

50,855,000

 

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

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

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

As restated

75,559,000

61,977,000

50,855,000

 

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

90,478,000

75,559,000

61,977,000

 

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

90,478,000

75,559,000

61,977,000

 

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

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

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

 

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

 

Loan from holding company

86,000

86,000

94,000

 

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

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

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

 

86,000

86,000

94,000

 

 

 

BALANCE SHEET

 

 

WEST PHARMACEUTICAL SERVICES SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

 

 

 

FIXED ASSETS

46,547,000

49,336,000

50,173,000

 

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

 

Subsidiary companies

80,453,000

67,576,000

61,022,000

 

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

80,453,000

67,576,000

61,022,000

 

 

 

 

INTANGIBLE ASSETS

 

 

 

Deferred/Expenditure carried forward

-

-

165,000

Others

265,000

221,000

-

 

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

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

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

TOTAL INTANGIBLE ASSETS

265,000

221,000

165,000

 

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

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

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

TOTAL LONG TERM ASSETS

127,265,000

117,133,000

111,360,000

 

 

 

 

CURRENT ASSETS

 

 

 

Stocks

14,374,000

14,315,000

13,355,000

Trade debtors

12,252,000

11,802,000

9,451,000

Other debtors, deposits & prepayments

279,000

235,000

99,000

Short term deposits

2,001,000

5,001,000

9,575,000

Amount due from subsidiary companies

3,300,000

800,000

1,745,000

Cash & bank balances

18,371,000

13,344,000

2,000,000

Others

13,000

27,000

191,000

 

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

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

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

TOTAL CURRENT ASSETS

50,590,000

45,524,000

36,416,000

 

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

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

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

TOTAL ASSET

177,855,000

162,657,000

147,776,000

 

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

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

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

 

 

 

 

CURRENT LIABILITIES

 

 

 

Trade creditors

3,894,000

6,070,000

4,567,000

Other creditors & accruals

6,942,000

5,468,000

6,144,000

Amounts owing to holding company

2,512,000

2,671,000

2,922,000

Amounts owing to subsidiary companies

-

-

124,000

Provision for taxation

2,418,000

1,788,000

1,282,000

 

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

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

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

TOTAL CURRENT LIABILITIES

15,766,000

15,997,000

15,039,000

 

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

34,824,000

29,527,000

21,377,000

 

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

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

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

TOTAL NET ASSETS

162,089,000

146,660,000

132,737,000

 

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

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

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

 

 

 

 

SHARE CAPITAL

 

 

 

Ordinary share capital

66,360,000

66,360,000

66,360,000

 

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

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

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

TOTAL SHARE CAPITAL

66,360,000

66,360,000

66,360,000

 

 

 

 

RESERVES

 

 

 

General reserve

436,000

-

-

Retained profit/(loss) carried forward

90,478,000

75,559,000

61,977,000

 

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

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

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

TOTAL RESERVES

90,914,000

75,559,000

61,977,000

 

 

 

 

 

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

157,274,000

141,919,000

128,337,000

 

 

 

 

LONG TERM LIABILITIES

 

 

 

Deferred taxation

4,645,000

4,741,000

4,400,000

Others

170,000

-

-

 

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

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

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

TOTAL LONG TERM LIABILITIES

4,815,000

4,741,000

4,400,000

 

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

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

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

 

162,089,000

146,660,000

132,737,000

 

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

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

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

 

 

FINANCIAL RATIO

 

 

WEST PHARMACEUTICAL SERVICES SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

 

 

 

Cash

20,372,000

18,345,000

11,575,000

Net Liquid Funds

20,372,000

18,345,000

11,575,000

Net Liquid Assets

20,450,000

15,212,000

8,022,000

Net Current Assets/(Liabilities)

34,824,000

29,527,000

21,377,000

Net Tangible Assets

161,824,000

146,439,000

132,572,000

Net Monetary Assets

15,635,000

10,471,000

3,622,000

BALANCE SHEET ITEMS

 

 

 

Total Borrowings

0

0

0

Total Liabilities

20,581,000

20,738,000

19,439,000

Total Assets

177,855,000

162,657,000

147,776,000

Net Assets

162,089,000

146,660,000

132,737,000

Net Assets Backing

157,274,000

141,919,000

128,337,000

Shareholders' Funds

157,274,000

141,919,000

128,337,000

Total Share Capital

66,360,000

66,360,000

66,360,000

Total Reserves

90,914,000

75,559,000

61,977,000

LIQUIDITY (Times)

 

 

 

Cash Ratio

1.29

1.15

0.77

Liquid Ratio

2.30

1.95

1.53

Current Ratio

3.21

2.85

2.42

WORKING CAPITAL CONTROL (Days)

 

 

 

Stock Ratio

46

49

52

Debtors Ratio

39

41

37

Creditors Ratio

12

21

18

SOLVENCY RATIOS (Times)

 

 

 

Gearing Ratio

0.00

0.00

0.00

Liabilities Ratio

0.13

0.15

0.15

Times Interest Earned Ratio

198.40

178.26

137.55

Assets Backing Ratio

2.44

2.21

2.00

PERFORMANCE RATIO (%)

 

 

 

Operating Profit Margin

14.84

14.43

13.82

Net Profit Margin

13.04

12.86

11.98

Return On Net Assets

10.53

10.45

9.74

Return On Capital Employed

10.51

10.44

9.73

Return On Shareholders' Funds/Equity

9.49

9.57

8.67

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

NOTES TO ACCOUNTS

 

 

 

Contingent Liabilities

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.02

UK Pound

1

Rs.102.04

Euro

1

Rs.84.92

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

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.