MIRA INFORM REPORT

 

 

Report Date :

03.10.2013

 

IDENTIFICATION DETAILS

 

Name :

PRYVATNE AKTSIONERNE TOVARYSTVO CHERNIGIVSKIY AVTOZAVOD

 

 

Formerly Known As :

ZAKRYTE AKTSIONERNE TOVARYSTVO CHERNIGIVSKIY AVTOZAVOD

 

 

Registered Office :

312 Myru Ave., Chernigiv, Chernigiv Region, 14007

 

 

Country :

Ukraine

 

 

Financials (as on) :

01.01.2013

 

 

Date of Incorporation :

21.08.2003

 

 

Com. Reg. No.:

32601556

 

 

Legal Form :

Private Joint-Stock Company by Ukrainian Law

 

 

Line of Business :

Transportation Equipment

 

 

No. of Employees :

Not Available

 

 

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

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)

 Ukraine

                       B2

B2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

UKRAINE - ECONOMIC OVERVIEW

 

After Russia, the Ukrainian republic was the most important economic component of the former Soviet Union, producing about four times the output of the next-ranking republic. Its fertile black soil generated more than one-fourth of Soviet agricultural output, and its farms provided substantial quantities of meat, milk, grain, and vegetables to other republics. Likewise, its diversified heavy industry supplied the unique equipment (for example, large diameter pipes) and raw materials to industrial and mining sites (vertical drilling apparatus) in other regions of the former USSR. Shortly after independence in August 1991, the Ukrainian Government liberalized most prices and erected a legal framework for privatization, but widespread resistance to reform within the government and the legislature soon stalled reform efforts and led to some backtracking. Output by 1999 had fallen to less than 40% of the 1991 level. Ukraine's dependence on Russia for energy supplies and the lack of significant structural reform have made the Ukrainian economy vulnerable to external shocks. Ukraine depends on imports to meet about three-fourths of its annual oil and natural gas requirements and 100% of its nuclear fuel needs. After a two-week dispute that saw gas supplies cutoff to Europe, Ukraine agreed to 10-year gas supply and transit contracts with Russia in January 2009 that brought gas prices to "world" levels. The strict terms of the contracts have further hobbled Ukraine's cash-strapped state gas company, Naftohaz. Outside institutions - particularly the IMF - have encouraged Ukraine to quicken the pace and scope of reforms to foster economic growth. Ukrainian Government officials eliminated most tax and customs privileges in a March 2005 budget law, bringing more economic activity out of Ukraine's large shadow economy, but more improvements are needed, including fighting corruption, developing capital markets, and improving the legislative framework. Ukraine's economy was buoyant despite political turmoil between the prime minister and president until mid-2008. Real GDP growth exceeded 7% in 2006-07, fueled by high global prices for steel - Ukraine's top export - and by strong domestic consumption, spurred by rising pensions and wages. A drop in steel prices and Ukraine's exposure to the global financial crisis due to aggressive foreign borrowing lowered growth in 2008. Ukraine reached an agreement with the IMF for a $16.4 billion Stand-By Arrangement in November 2008 to deal with the economic crisis, but the program quickly stalled due to the Ukrainian Government's lack of progress in implementing reforms. The economy contracted nearly 15% in 2009, among the worst economic performances in the world. In April 2010, Ukraine negotiated a price discount on Russian gas imports in exchange for extending Russia's lease on its naval base in Crimea. In August 2010, Ukraine, under the YANUKOVYCH Administration, reached a new agreement with the IMF for a $15.1 billion Stand-By Agreement. Economic growth resumed in 2010 and 2011, buoyed by exports. After initial disbursements, the IMF program stalled in early 2011 due to the Ukrainian Government's lack of progress in implementing key gas sector reforms, namely gas tariff increases. Economic growth slowed in the second half of 2012 with Ukraine finishing the year in technical recession following two consecutive quarters of negative growth.

Source : CIA

 

 

 

 

 

 


 

 

Identification

 

Full Name

:

PRYVATNE AKTSIONERNE TOVARYSTVO CHERNIGIVSKIY AVTOZAVOD

 

 

 

Name in English

:

CHERNIHIV AUTOPLANT, PJSC

Name in national language

:

Приватне Акціонерне Товариство ЧЕРНІГІВСЬКИЙ АВТОЗАВОД

 

Previous Names

:

-

ZAKRYTE AKTSIONERNE TOVARYSTVO CHERNIGIVSKIY AVTOZAVOD

 

 

 

Office Address

:

312 Myru ave., Chernigiv, Chernigiv region, 14007, Ukraine

 

 

 

 

Legal Address

:

312 Myru ave., Chernigiv, Chernigiv region, 14007, Ukraine

 

 

 

 

Contacts

:

-

Phone

:

(+38 0462) 623800, 610141

-

Phone/fax

:

(+38 0462) 253338

-

E-mail

:

avtocher@chad.cn.ua

-

WWW

:

www.chaz-avto.com.ua

 

 

 

 

 

 

SUMMARY


Legal Form : Private Joint-Stock Company by Ukrainian Law

Incorporation : 2003

Staff : n/a

Litigation events : n/a
Remarks on payments : n/a

 

Sales :

99 778.00 th UAH ( for 12 months, ended 01.01.2013 )

 

150 310.00 th UAH ( for 12 months, ended 31.12.2011 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Incorporation

:

2003

 

Registration Data

 

 

Date of registration

:

21.08.2003

Registration number

:

32601556

Registr. authority

:

Local Executive Committee (Chernigiv, Chernigiv region, Ukraine)

 

VAT number

:

326015525269

Registr. place

:

Ukraine

 

 

Number of VAT-certificate: 200015161 Date of issue: 19.12.2011

 

Legal Form

:

Private Joint-Stock Company by Ukrainian Law

since 21.08.2003

 

 

 

 

Share Capital

:

600 000 UAH (registered)

since 21.08.2003

 

 

 

 

Shareholders

:

The information on the shareholders is not available at the official sources. Due to the company’s legal form (JSC) the list of shareholders is kept by the Registrar with the restricted public access. According to the mass-media data as at 2nd quarter 2013 the principal shareholders of CHERNIGIVSKIY AVTOZAVOD, PrJSC are: 1. ETALON (Ukraine), registration number: 34618954, share: 40% 2. Bodmin AG (Switzerland), share: 40% 3. BODMIN-UKRAINA (Ukraine), registration number: 32162384, share: 20% Source: http://smida.gov.ua/db/participant/32601556

 

Board / Executives

 

 

 

Executives

 

 

Director

:

Mr Kuptsov Valeriy Vladimirovich (Ukraine)

 

 

 

Authorised signature

:

Mr Kuptsov Valeriy Vladimirovich

 

Changes in Registration Data

 

 

- 24.11.2011

:

name

 

Activities

:

-

37

TRANSPORTATION EQUIPMENT

 

 

(NACE 3500: Manufacture of other transport equipment)

-

5012

Automobiles and other motor vehicles

 

 

(NACE 5010: Sale of motor vehicles)

 

 

 

 

 

 

Production and trade in trolleybuses, buses(Urban Bus A079.14, A081.10; Suburban bus A079.14, A079.13; Intercity bus A079.24, A079.34; Tourist bus A083.10, A079.23; Special bus A079.13/S; Trolleybus BKM 321).

 

Staff employed

:

n/a

There is no current in the official sources. The company's administration refused to provide this information either.

 

 

 

Staff History

:

-

477

 

( the data as of 31.12.2012 )

 

-

143

 

 

( the data as of 31.03.2010 )

 

-

143

 

 

( the data as of 31.12.2009 )

 

 

 

 

Export

:

none

 

Import

 

 

- 01.04.2013

:

Fiscal period: 3 month(s), currency: UAH

351 374 838.00

 

 

 

 

 

India

 

- 01.12.2012

:

Fiscal period: 11 month(s), currency: UAH

9 295 895.00

 

 

 

 

- 01.05.2011

:

Fiscal period: 4 month(s), currency: UAH

996 510.00

 

 

 

 

Facilities

 

 

Real estate

:

unknown ownership:

-

Premises - Office

 

address

:

312 Myru ave., Chernigiv, Chernigiv region, 14007, Ukraine

 

 

 

 

 

Subsidiaries and Participation

:

-

Chernigivska Derevoobrobna Kompaniya (Ukraine)

share n/a

 

 

reg. number

:

31718419

 

 

 

 

 

 

 

 

 

Bankers

:

-

TAVRIKA (Ukraine)

 

bank code

:

300788

 

account(s)

:

260013010724 USD, EUR

 

-

UKRPROMBANK (Ukraine)

 

bank code

:

353661

 

account(s)

:

2600801300435 UAH, USD, EUR, RUB

 

 

 

 

 

Suppliers

:

-

ASHOK LEYLAND LTD (India)

 

 

 

 

 

Other associated Companies

:

-

ETALON (Ukraine)

 

The ordered company (CHERNIGIVSKIY AVTOZAVOD) is part of the corporation ETALON.

 

 

 

 

 

Litigation

:

Generally in the DB of the Unified State Register of the Legal Judgements data there have been traced 28 court where the subject company is filed as a defendant, co-defendant, claimant and co-claimant in the period from 11.06.2009 up to 10.09.2013. There are no bankruptcy/insolvency filed.

 

 

According to the data of Bulletin of the State Registration as of 30.09.2013, there are no bankruptcy records registered in the name of the subject company.

 

Remarks on payment

:

No official information is available according to the Ukrainian legislation.

 

Financial Elements

 

 

 

 

Period, months

12

 

12

 

12

 

Ended

01.01.2013

 

31.12.2011

 

31.12.2010

 

Currency

UAH th

 

UAH th

 

UAH th

 

Comments

 

 

**)

 

 

 

 

===== BALANCE SHEET ====================

 

 

 

 

 

 

 

 

 

 

 

 

 

  --- A S S E T S --------------------

 

 

 

 

 

 

 

 

 

 

 

 

 

NON-CURRENT ASSETS

 

 

 

 

 

 

- Intangible assets

7.00

 

17.00

 

 

 

- Fixed assets

68 409.00

 

56 900.00

 

48 208.00

 

- Investments in tangible assets

 

 

 

 

 

 

- Financial assets

60.00

 

60.00

 

60.00

 

- Other non-current assets

 

 

0.00

 

 

 

Non-current assets total

68 476.00

 

56 977.00

 

49 632.00

 

 

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

- Stock

46 689.00

 

59 865.00

 

43 388.00

 

- Debtors

61 868.00

 

18 849.00

 

37 747.00

 

- Other receivables

3 065.00

 

8 629.00

 

 

 

- Short-term financial investments

 

 

0.00

 

 

 

- Cash

3 419.00

 

2 248.00

 

553.00

 

- Other current assets

5 108.00

 

5 420.00

 

 

 

Current assets total

120 149.00

 

95 011.00

 

81 775.00

 

 

 

 

 

 

 

 

Assets total

188 625.00

 

151 988.00

 

132 019.00

 

 

 

 

 

 

 

 

  --- EQUITY AND LIABILITIES ---------

 

 

 

 

 

 

 

 

 

 

 

 

 

CAPITAL AND RESERVES

 

 

 

 

 

 

- Share capital

600.00

 

600.00

 

600.00

 

- Additional capital

 

 

0.00

 

 

 

- Other capital

 

 

0.00

 

 

 

- Reserve capital

 

 

0.00

 

 

 

- Retained earnings (Non-covered loss)

-22 280.00

 

-6 583.00

 

 

 

Capital and reserves total

-21 680.00

 

-5 983.00

 

-8 041.00

 

 

 

 

 

 

 

 

Provisions

 

 

0.00

 

 

 

 

 

 

 

 

 

 

LONG-TERM LIABILITIES

 

 

 

 

 

 

- Loans and credits

26 986.00

 

32 858.00

 

 

 

  - long-term amounts owed to banks

26 986.00

 

32 858.00

 

 

 

- Other long-term liabilities

118 609.00

 

97 791.00

 

 

 

Long-term liabilities total

145 595.00

 

130 649.00

 

105 147.00

 

 

 

 

 

 

 

 

SHORT-TERM LIABILITIES

 

 

 

 

 

 

- Loans and credits

 

 

0.00

 

 

 

  - short-term amounts owed to banks

 

 

0.00

 

 

 

- Creditors

63 303.00

 

25 769.00

 

 

 

  - trade debts

63 149.00

 

24 778.00

 

 

 

  - accrued payroll

 

 

565.00

 

 

 

  - tax liabilities

153.00

 

422.00

 

 

 

  - other creditors

 

 

 

 

 

 

  - advances received

1.00

 

4.00

 

 

 

- Dividends in arrears

 

 

 

 

 

 

- Accrued income, deferred charges

 

 

0.00

 

 

 

- Other short-term liabilities

1 407.00

 

1 553.00

 

 

 

Short-term liabilities total

64 710.00

 

27 322.00

 

34 913.00

 

 

 

 

 

 

 

 

Liabilities total

210 305.00

 

157 971.00

 

140 060.00

 

Equity and liabilities total

188 625.00

 

151 988.00

 

132 019.00

 

 

 

 

 

 

 

 

===== PROFIT AND LOSS ACCOUNT ==========

 

 

 

 

 

 

 

 

 

 

 

 

 

ORDINARY ACTIVITY INCOME AND CHARGES

 

 

 

 

 

 

Net sales

99 778.00

 

150 310.00

 

98 271.00

 

Cost of goods sold

82 744.00

 

117 354.00

 

48 072.00

 

Gross profit

17 034.00

 

32 956.00

 

 

 

Distribution costs

604.00

 

2 452.00

 

 

 

Administrative and management costs

27 757.00

 

24 997.00

 

 

 

Profit on sales

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATING INCOME AND CHARGES

 

 

 

 

 

 

Interest receivable

 

 

 

 

 

 

Interest payable

 

 

 

 

 

 

Income from participating interests

 

 

0.00

 

 

 

Other operating income

32 842.00

 

2 442.00

 

 

 

Other operating charges

33 521.00

 

2 931.00

 

 

 

Operating profit

 

 

 

 

3 002.00

 

 

 

 

 

 

 

 

INVESTMENT INCOME AND CHARGES

 

 

 

 

 

 

Investment income less charges

-4 288.00

 

-5 037.00

 

 

 

 

 

 

 

 

 

 

Profit before taxation

-16 294.00

 

-19.00

 

-3 337.00

 

Income-tax and other similar payments

 

 

0.00

 

 

 

Profit (loss) from ordinary activity

 

 

 

 

 

 

Extraordinary income less charges

 

 

5.00

 

 

 

Net profit

-16 089.00

 

2 058.00

 

-3 337.00

 

 

 

 

 

 

 

 

 

- - - - - - - KEY RATIOS - - - - - - -

 

 

 

 

 

 

Return on sales, %

-16.33

 

-0.01

 

-3.40

 

  Profit before taxation / Net sales

 

 

 

 

 

 

Operating margin of profit, %

 

 

 

 

3.05

 

  Operating profit / Net sales

 

 

 

 

 

 

Return on investment, %

75.16

 

0.32

 

41.50

 

  Profit before taxation / Equity

 

 

 

 

 

 

Current assets turnover

0.83

 

1.58

 

1.20

 

  Net sales / Current assets

 

 

 

 

 

 

Working capital

55 439.00

 

67 689.00

 

46 862.00

 

  Current assets - Short-term liabilities

 

 

 

 

 

 

Leverage

-0.11

 

-0.04

 

-0.06

 

  Equity / Total assets

 

 

 

 

 

 

Current ratio

1.86

 

3.48

 

2.34

 

  Current assets / Short-term liabilities

 

 

 

 

 

 

Quick ratio

1.14

 

1.29

 

1.10

 

  (Current assets - Stock) / Short-term liabilities

 

 

 

 

 

 

Debt-to-equity ratio

-9.70

 

-26.40

 

-17.42

 

  Total liabilities / Equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**)

 

 

Results of automatic check:

 

CONSISTENCY NOTE(S):

- "Net profit" (2058) not equal to calculated result (-14)

 

 

 

The company is registered as a taxpayer at the State Tax Administration.

 

FINAL COMMENTS

 

 

 

The information given in this report was collected from all the sources accessible. We contacted secretary on 27.09.2013 by the tel. number: +38 0462 53338. She confirmed the general information and asked us to send a questionnaire. An inquiry was sent for the attention of the Director but no answer was received. If the additional information comes in we will update the subject report. The ordered phone number (+38 0462 610146) is incorrect.

 

 

 

APPENDIX A

 

 

 

Financial Statements

 

 

 

Period, months

12

 

12

 

12

 

Ended

01.01.2013

 

31.12.2011

 

31.12.2010

 

Currency

UAH th

 

UAH th

 

UAH th

 

 

PROFIT AND LOSS ACCOUNT (s)

 

 

 

 

 

 

 

 

 

 

 

 

 

010     Sales revenue (Income from sales of goods, work,

120 720.00

 

 

 

 

 

           services

 

 

 

 

 

 

015     VAT tax

20 120.00

 

 

 

 

 

020     Excise tax

 

 

 

 

 

 

025

 

 

 

 

 

 

030     Other compulsory payments

822.00

 

 

 

 

 

035     Net sales revenue

99 778.00

 

 

 

 

 

040     Cost of goods, work, services

82 744.00

 

 

 

 

 

045     Total production costs

 

 

 

 

 

 

050     Gross profit

17 034.00

 

 

 

 

 

055     Gross loss

 

 

 

 

 

 

060     Other operating income

32 841.00

 

 

 

 

 

 

 

 

 

 

 

 

070     Administrative and management costs

27 757.00

 

 

 

 

 

080     Distribution costs

604.00

 

 

 

 

 

090     Other operating charges

33 468.00

 

 

 

 

 

100     Operating profit

 

 

 

 

 

 

105     Operating loss

11 954.00

 

 

 

 

 

110     Income from capital participating

 

 

 

 

 

 

120     Other financial income

64.00

 

 

 

 

 

130     Other income

1.00

 

 

 

 

 

140     Financial charges

4 352.00

 

 

 

 

 

150     Capital participating expenses

 

 

 

 

 

 

160     Other expenses

53.00

 

 

 

 

 

170     Profit from ordinary activity before taxation

 

 

 

 

 

 

 

 

 

 

 

 

 

175     Loss from ordinary activity before taxation

16 294.00

 

 

 

 

 

 

 

 

 

 

 

 

180     Ordinary activity Income-tax

 

 

 

 

 

 

185     Income tax expense

205.00

 

 

 

 

 

190     Profit from ordinary activity

 

 

 

 

 

 

195     Loss from ordinary activity

16 089.00

 

 

 

 

 

200     Extraordinary income

 

 

 

 

 

 

205     Extraordinary charges

 

 

 

 

 

 

210     Extraordinary activity Income-Tax

 

 

 

 

 

 

220     Net profit

 

 

 

 

 

 

225     Net loss

16 089.00

 

 

 

 

 

 

 

 

 

 

 

 

Operating charges details:

 

 

 

 

 

 

 

 

 

 

 

 

 

230     Tangible expenses

61 235.00

 

 

 

 

 

240     Payroll costs

9 481.00

 

 

 

 

 

250     Allocation to social needs

3 527.00

 

 

 

 

 

260     Amortization charges

3 572.00

 

 

 

 

 

270     Other operating charges

34 329.00

 

 

 

 

 

280     Operating charges total

112 144.00

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

BALANCE SHEET

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

            I.   NON-CURRENT ASSETS

 

 

 

 

 

 

             Intangible assets

 

 

 

 

 

 

010          residual value

7.00

 

 

 

 

 

011          acquisition cost

5 240.00

 

 

 

 

 

012          depreciation

5 233.00

 

 

 

 

 

020       Construction in progress

8 301.00

 

 

 

 

 

             Fixed assets 

 

 

 

 

 

 

030          residual value

60 108.00

 

 

 

 

 

031          acquisition cost

71 746.00

 

 

 

 

 

032          depreciation

11 638.00

 

 

 

 

 

             Long-term biological assets

 

 

 

 

 

 

035        residual value

 

 

 

 

 

 

036        acquisition cost

 

 

 

 

 

 

037         depreciation

 

 

 

 

 

 

             Long-term financial assets

 

 

 

 

 

 

040       Capital participation in other enterprises   

60.00

 

 

 

 

 

045       Other financial investments

 

 

 

 

 

 

050       Long-term accounts receivable

 

 

 

 

 

 

060       Deferred tax assets

 

 

 

 

 

 

070       Other non-current assets

 

 

 

 

 

 

080       NON-CURRENT ASSETS TOTAL

68 476.00

 

 

 

 

 

 

 

 

 

 

 

 

            II.   CURRENT ASSETS

 

 

 

 

 

 

             Stock

 

 

 

 

 

 

100       Raw materials, consumables and supplies

37 203.00

 

 

 

 

 

110       Current biological assets

 

 

 

 

 

 

120       Work in progress

6 409.00

 

 

 

 

 

130       Finished goods

3 077.00

 

 

 

 

 

140       Goods for resale

 

 

 

 

 

 

150       Bills of exchange receivable

 

 

 

 

 

 

             Trade debtors:

 

 

 

 

 

 

 

 

 

 

 

 

 

160       net realizable value

61 024.00

 

 

 

 

 

161       acquisition cost

61 024.00

 

 

 

 

 

162       doubtful debts reserve

 

 

 

 

 

 

             Accounts receivable

 

 

 

 

 

 

170       Budget accounts receivable

48.00

 

 

 

 

 

180       Payments in advance

844.00

 

 

 

 

 

190      Accrued income

 

 

 

 

 

 

200      Internal payments

 

 

 

 

 

 

210      Other current accounts receivable

3 017.00

 

 

 

 

 

220      Current financial investments

 

 

 

 

 

 

             Cash at bank and on hands

 

 

 

 

 

 

230       Funds in local currency

3 418.00

 

 

 

 

 

231       incl. cash on hands

 

 

 

 

 

 

240       Funds in foreign currencies

1.00

 

 

 

 

 

250       Other current assets

116.00

 

 

 

 

 

260       CURRENT ASSETS TOTAL

115 157.00

 

 

 

 

 

270       III.   DEFERRED CHARGES

4 992.00

 

 

 

 

 

 

 

 

 

 

 

 

280       ASSETS TOTAL

188 625.00

 

 

 

 

 

 

 

 

 

 

 

 

EQUITY AND LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

            I.   CAPITAL AND RESERVES

 

 

 

 

 

 

300       Authorized capital

600.00

 

 

 

 

 

310       Share capital

 

 

 

 

 

 

320       Additional contributed capital

 

 

 

 

 

 

330       Other additional capital

 

 

 

 

 

 

340       Reserve capital

 

 

 

 

 

 

350       Retained earnings (loss)

-22 280.00

 

 

 

 

 

360       Unpaid capital (minus)

 

 

 

 

 

 

370       Retired capital (minus)

 

 

 

 

 

 

380       CAPITAL AND RESERVES TOTAL

-21 680.00

 

 

 

 

 

            II.   PROVISIONS OF EXPENSES AND

 

 

 

 

 

 

                   LIABILITIES

 

 

 

 

 

 

400       Provisions of payments to personnel

 

 

 

 

 

 

410       Other provisions

 

 

 

 

 

 

415       Insurance reserves

 

 

 

 

 

 

416          portion covered by insurers

 

 

 

 

 

 

417

 

 

 

 

 

 

418

 

 

 

 

 

 

420       Targeted funding

 

 

 

 

 

 

430       PROVISIONS OF EXPENSES AND

 

 

 

 

 

 

             LIABILITIES TOTAL

 

 

 

 

 

 

            III.   LONG-TERM LIABILITIES

 

 

 

 

 

 

440       Long-term amounts owed to credit institutions

26 986.00

 

 

 

 

 

450       Other financial liabilities

 

 

 

 

 

 

460       Deferred tax liabilities

 

 

 

 

 

 

470       Other long-term liabilities

118 609.00

 

 

 

 

 

480       TOTAL LONG-TERM LIABILITIES

145 595.00

 

 

 

 

 

            IV.   SHORT-TERM LIABILITIES

 

 

 

 

 

 

500       Short-term amounts owed to credit institutions

 

 

 

 

 

 

510       Short-term portion of long-term liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

520       Bills of exchange payable

 

 

 

 

 

 

530       Trade creditors

63 149.00

 

 

 

 

 

 

 

 

 

 

 

 

             Accounts payable:

 

 

 

 

 

 

540       Advance payments

1.00

 

 

 

 

 

550       Budget accounts payable

81.00

 

 

 

 

 

560       Non-budget accounts payable

 

 

 

 

 

 

570       Insurance payments

72.00

 

 

 

 

 

580       Accrued payroll

 

 

 

 

 

 

590       Liabilities to shareholders

 

 

 

 

 

 

600       Internal payments

 

 

 

 

 

 

610       Other short-term liabilities

1 407.00

 

 

 

 

 

620       SHORT-TERM LIABILITIES TOTAL

64 710.00

 

 

 

 

 

630      V.   DEFERRED INCOME

 

 

 

 

 

 

640      EQUITY AND LIABILITIES TOTAL

188 625.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- 31.12.2011

:

Fiscal period: 12 month(s), currency: UAH, th

 

PROFIT AND LOSS ACCOUNT (s)

 

 

 

 

 

010     Sales revenue (Income from sales of goods, work,

189 679.00

 

           services

 

 

015     VAT tax

31 613.00

 

020     Excise tax

0.00

 

025

0.00

 

030     Other compulsory payments

7 756.00

 

035     Net sales revenue

150 310.00

 

040     Cost of goods, work, services

117 354.00

 

045     Total production costs

 

 

050     Gross profit

32 956.00

 

055     Gross loss

0.00

 

060     Other operating income

2 389.00

 

 

 

 

070     Administrative and management costs

24 997.00

 

080     Distribution costs

2 452.00

 

090     Other operating charges

2 868.00

 

100     Operating profit

5 028.00

 

105     Operating loss

0.00

 

110     Income from capital participating

0.00

 

120     Other financial income

604.00

 

130     Other income

53.00

 

140     Financial charges

5 641.00

 

150     Capital participating expenses

0.00

 

160     Other expenses

63.00

 

170     Profit from ordinary activity before taxation

0.00

 

 

 

 

175     Loss from ordinary activity before taxation

19.00

 

 

 

 

180     Ordinary activity Income-tax

0.00

 

190     Profit from ordinary activity

2 053.00

 

195     Loss from ordinary activity

0.00

 

200     Extraordinary income

5.00

 

205     Extraordinary charges

0.00

 

210     Extraordinary activity Income-Tax

0.00

 

220     Net profit

2 058.00

 

225     Net loss

0.00

 

 

 

 

Operating charges details:

 

 

 

 

 

230     Tangible expenses

227 582.00

 

240     Payroll costs

8 943.00

 

250     Allocation to social needs

3 414.00

 

260     Amortization charges

3 932.00

 

270     Other operating charges

21 830.00

 

280     Operating charges total

265 701.00

 

 

 

 

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

 

 

BALANCE SHEET

 

 

 

 

 

ASSETS

 

 

 

 

 

            I.   NON-CURRENT ASSETS

 

 

             Intangible assets

 

 

010          residual value

17.00

 

011          acquisition cost

5 240.00

 

012          depreciation

5 223.00

 

020       Construction in progress

6 340.00

 

             Fixed assets 

 

 

030          residual value

50 560.00

 

031          acquisition cost

59 062.00

 

032          depreciation

8 502.00

 

             Long-term biological assets

 

 

035        residual value

 

 

036        acquisition cost

 

 

037         depreciation

 

 

             Long-term financial assets

 

 

040       Capital participation in other enterprises   

60.00

 

045       Other financial investments

0.00

 

050       Long-term accounts receivable

0.00

 

060       Deferred tax assets

0.00

 

070       Other non-current assets

0.00

 

080       NON-CURRENT ASSETS TOTAL

56 977.00

 

 

 

 

            II.   CURRENT ASSETS

 

 

             Stock

 

 

100       Raw materials, consumables and supplies

39 730.00

 

110       Current biological assets

0.00

 

120       Work in progress

5 726.00

 

130       Finished goods

14 409.00

 

140       Goods for resale

0.00

 

150       Bills of exchange receivable

0.00

 

             Trade debtors:

 

 

 

 

 

160       net realizable value

11 258.00

 

161       acquisition cost

11 258.00

 

162       doubtful debts reserve

0.00

 

             Accounts receivable

 

 

170       Budget accounts receivable

1.00

 

180       Payments in advance

7 591.00

 

190      Accrued income

0.00

 

200      Internal payments

0.00

 

210      Other current accounts receivable

8 628.00

 

220      Current financial investments

0.00

 

             Cash at bank and on hands

 

 

230       Funds in local currency

2 245.00

 

231       incl. cash on hands

 

 

240       Funds in foreign currencies

3.00

 

250       Other current assets

1 548.00

 

260       CURRENT ASSETS TOTAL

91 139.00

 

270       III.   DEFERRED CHARGES

3 872.00

 

 

 

 

280       ASSETS TOTAL

151 988.00

 

 

 

 

EQUITY AND LIABILITIES

 

 

 

 

 

            I.   CAPITAL AND RESERVES

 

 

300       Authorized capital

600.00

 

310       Share capital

0.00

 

320       Additional contributed capital

0.00

 

330       Other additional capital

0.00

 

340       Reserve capital

0.00

 

350       Retained earnings (loss)

-6 583.00

 

360       Unpaid capital (minus)

0.00

 

370       Retired capital (minus)

0.00

 

380       CAPITAL AND RESERVES TOTAL

-5 983.00

 

            II.   PROVISIONS OF EXPENSES AND

 

 

                   LIABILITIES

 

 

400       Provisions of payments to personnel

0.00

 

410       Other provisions

0.00

 

415       Insurance reserves

0.00

 

416          portion covered by insurers

0.00

 

417

 

 

418

 

 

420       Targeted funding

0.00

 

430       PROVISIONS OF EXPENSES AND

0.00

 

             LIABILITIES TOTAL

 

 

            III.   LONG-TERM LIABILITIES

 

 

440       Long-term amounts owed to credit institutions

32 858.00

 

450       Other financial liabilities

0.00

 

460       Deferred tax liabilities

205.00

 

470       Other long-term liabilities

97 586.00

 

480       TOTAL LONG-TERM LIABILITIES

130 649.00

 

            IV.   SHORT-TERM LIABILITIES

 

 

500       Short-term amounts owed to credit institutions

0.00

 

510       Short-term portion of long-term liabilities

0.00

 

 

 

 

520       Bills of exchange payable

0.00

 

530       Trade creditors

24 778.00

 

 

 

 

             Accounts payable:

 

 

540       Advance payments

4.00

 

550       Budget accounts payable

147.00

 

560       Non-budget accounts payable

0.00

 

570       Insurance payments

275.00

 

580       Accrued payroll

565.00

 

590       Liabilities to shareholders

0.00

 

600       Internal payments

0.00

 

610       Other short-term liabilities

1 553.00

 

620       SHORT-TERM LIABILITIES TOTAL

27 322.00

 

630      V.   DEFERRED INCOME

0.00

 

640      EQUITY AND LIABILITIES TOTAL

151 988.00

 

 

 

 

 

 

- 31.12.2010

:

Fiscal period: 12 month(s), currency: UAH, th

 

PROFIT AND LOSS ACCOUNT (s)

 

 

 

 

 

010     Sales revenue (Income from sales of goods, work,

98 271.00

 

           services

 

 

015     VAT tax

16 379.00

 

020     Excise tax

0.00

 

025

 

 

030     Other compulsory payments

13 943.00

 

035     Net sales revenue

67 949.00

 

040     Cost of goods, work, services

48 072.00

 

050     Gross profit

19 877.00

 

055     Gross loss

0.00

 

060     Other operating income

1 292.00

 

070     Administrative and management costs

15 547.00

 

080     Distribution costs

1 051.00

 

090     Other operating charges

1 569.00

 

100     Operating profit

3 002.00

 

105     Operating loss

0.00

 

110     Income from capital participating

0.00

 

120     Other financial income

36.00

 

130     Other income

3.00

 

140     Financial charges

6 392.00

 

150     Capital participating expenses

0.00

 

160     Other expenses

206.00

 

170     Profit from ordinary activity before taxation

0.00

 

 

 

 

175     Loss from ordinary activity before taxation

3 557.00

 

 

 

 

180     Ordinary activity Income-tax

0.00

 

190     Profit from ordinary activity

0.00

 

195     Loss from ordinary activity

3 361.00

 

200     Extraordinary income

24.00

 

205     Extraordinary charges

0.00

 

210     Extraordinary activity Income-Tax

0.00

 

220     Net profit

0.00

 

225     Net loss

3 337.00

 

 

 

 

Operating charges details:

 

 

 

 

 

230     Tangible expenses

114 196.00

 

240     Payroll costs

4 089.00

 

250     Allocation to social needs

1 567.00

 

260     Amortization charges

2 439.00

 

270     Other operating charges

11 349.00

 

280     Operating charges total

133 640.00

 

 

 

 

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

 

 

BALANCE SHEET

 

 

 

 

 

ASSETS

 

 

 

 

 

            I.   NON-CURRENT ASSETS

 

 

             Intangible assets

 

 

010          residual value

1 364.00

 

011          acquisition cost

5 945.00

 

012          depreciation

4 581.00

 

020       Construction in progress

10 542.00

 

             Fixed assets 

 

 

030          residual assets

37 666.00

 

031          acquisition cost

44 338.00

 

032          depreciation

6 672.00

 

             Long-term financial assets

 

 

040       Capital participation in other enterprises   

60.00

 

045       Other financial investments

0.00

 

050       Long-term accounts receivable

0.00

 

060       Deferred tax charges

0.00

 

070       Other non-current assets

0.00

 

080       NON-CURRENT ASSETS TOTAL

49 632.00

 

 

 

 

            II.   CURRENT ASSETS

 

 

             Stock

 

 

100       Raw materials, consumables and supplies

28 276.00

 

110       Working and productive animals

0.00

 

120       Construction in progress

4 375.00

 

130       Finished goods

10 413.00

 

140       Goods for resale

324.00

 

150       Bills of exchange receivable

0.00

 

             Trade debtors:

 

 

 

 

 

160       net realizable value

27 059.00

 

161       acquisition cost

27 059.00

 

162       doubtful debts reserve

0.00

 

             Accounts receivable

 

 

170       Budget accounts receivable

56.00

 

180       Payments in advance

1 781.00

 

190      Accrued income

0.00

 

200      Internal payments

0.00

 

210      Other current accounts receivable

8 851.00

 

220      Current financial investments

0.00

 

             Cash at bank and in hand

 

 

230       Funds in local currency

552.00

 

240       Funds in foreign currencies

1.00

 

250       Other current assets

87.00

 

260       CURRENT ASSETS TOTAL

81 775.00

 

270       III.   DEFERRED CHARGES

612.00

 

 

 

 

280       ASSETS TOTAL

132 019.00

 

 

 

 

EQUITY AND LIABILITIES

 

 

 

 

 

            I.   CAPITAL AND RESERVES

 

 

300       Authorized capital

600.00

 

310       Share capital

0.00

 

320       Additional contributed capital

0.00

 

330       Other additional capital

0.00

 

340       Reserve capital

0.00

 

350       Retained earnings (loss)

-8 641.00

 

360       Unpaid capital (minus)

0.00

 

370       Retired capital (minus)

0.00

 

380       CAPITAL AND RESERVES TOTAL

-8 041.00

 

            II.   PROVISIONS FOR EXPENSES AND

 

 

                   LIABILITIES

 

 

400       Provisions for payments to personnel

0.00

 

410       Other provisions

0.00

 

415       Insurance reserves

0.00

 

416          portion covered by insurers

0.00

 

420       Special-purpose funding

0.00

 

430       PROVISIONS FOR EXPENSES AND

0.00

 

             LIABILITIES TOTAL

 

 

            III.   LONG-TERM LIABILITIES

 

 

440       Long-term amounts owed to credit institutions

26 986.00

 

450       Other financial liabilities

0.00

 

460       Deferred tax liabilities

2 277.00

 

470       Other long-term liabilities

75 884.00

 

480       TOTAL LONG-TERM LIABILITIES

105 147.00

 

            IV.   SHORT-TERM LIABILITIES

 

 

500       Short-term amounts owed to credit institutions

0.00

 

510       Short-term portion of long-term liabilities

13 160.00

 

 

 

 

520       Bills of exchange payable

0.00

 

530       Trade creditors

19 292.00

 

 

 

 

             Accounts payable:

 

 

540       Advance payments

321.00

 

550       Budget accounts payable

83.00

 

560       Non-budget accounts payable

0.00

 

570       Insurance payments

202.00

 

580       Accrued payroll

404.00

 

590       Liabilities to shareholders

0.00

 

600       Internal payments

0.00

 

610       Other short-term liabilities

1 451.00

 

620       SHORT-TERM LIABILITIES TOTAL

34 913.00

 

630      V.   DEFERRED INCOME

0.00

 

640      EQUITY AND LIABILITIES TOTAL

132 019.00

 

 

 

 

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.35

UK Pound

1

Rs.101.20

Euro

1

Rs.84.53

 

INFORMATION DETAILS

 

Report Prepared by :

NLM

 

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.