MIRA INFORM REPORT

 

 

Report Date :

03.10.2013

 

IDENTIFICATION DETAILS

 

Name :

UNITED KAIPARA DAIRIES COMPANY (PSC) 

 

 

Registered Office :

Sheikh Zayed Road, Opposite Safa Park at Bridge 2, Al Quoz Industrial Area P.O.Box 6424, Dubai

 

 

Country :

United Arab Emirates 

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

11.04.1977

 

 

Legal Form :

Public Subsidiary Company

 

 

Line of Business :

manufacturer of dairy, juice and ice cream products, as well as the importer of various kinds of food products for distribution throughout the Gulf markets and other countries

 

 

No. of Employees :

1,582

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory 

Payment Behaviour :

No Complaints 

Litigation :

Clear

 

 

NOTES :

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

 

ECGC Country Risk Classification List – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

United Arab Emirates 

A2

A2

 

Risk Category

ECGC Classification

 

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

United Arab Emirates   ECONOMIC OVERVIEW

 

The UAE has an open economy with a high per capita income and a sizable annual trade surplus. Successful efforts at economic diversification have reduced the portion of GDP based on oil and gas output to 25%. Since the discovery of oil in the UAE more than 30 years ago, the country has undergone a profound transformation from an impoverished region of small desert principalities to a modern state with a high standard of living. The government has increased spending on job creation and infrastructure expansion and is opening up utilities to greater private sector involvement. In April 2004, the UAE signed a Trade and Investment Framework Agreement with Washington and in November 2004 agreed to undertake negotiations toward a Free Trade Agreement with the US; however, those talks have not moved forward. The country's Free Trade Zones - offering 100% foreign ownership and zero taxes - are helping to attract foreign investors. The global financial crisis, tight international credit, and deflated asset prices constricted the economy in 2009. UAE authorities tried to blunt the crisis by increasing spending and boosting liquidity in the banking sector. The crisis hit Dubai hardest, as it was heavily exposed to depressed real estate prices. Dubai lacked sufficient cash to meet its debt obligations, prompting global concern about its solvency. The UAE Central Bank and Abu Dhabi-based banks bought the largest shares. In December 2009 Dubai received an additional $10 billion loan from the emirate of Abu Dhabi. Dependence on oil, a large expatriate workforce, and growing inflation pressures are significant long-term challenges. The UAE's strategic plan for the next few years focuses on diversification and creating more opportunities for nationals through improved education and increased private sector employment.

 

Source : CIA

 

 

 


Company name & address

 

United Kaipara Dairies Company (PSC)

Sheikh Zayed Road

Opposite Safa Park at Bridge 2

Al Quoz Industrial Area P.O.Box 6424

Dubai,

United Arab Emirates

Tel:       971-4-3382133

Fax:      971-4-3383099

Web:    www.unikaifoods.com

 

 

Synthesis 

 

Employees:                 1,582

Company Type:            Public Subsidiary

Corporate Family:          3 Companies

Ultimate Parent:             United Foods Company (psc)

Traded:                         Dubai Stock Exchange: UNIKAI

Incorporation Date:        11-Apr-1977

Auditor:                       PKF     

Financials in:                 USD (Millions)

Fiscal Year End:            31-Dec-2012

Reporting Currency:       UAE Dirham

Annual Sales:                79.4  1

Net Income:                  (5.9)

Total Assets:                49.9  2

Market Value:               24.5 (26-Nov-2012)

 

 

Business Description     

 

United Kaipara Dairies Co PSC is a United Arab Emirates-based public shareholding company engaged in the manufacture of dairy, juice and ice cream products, as well as the import of various kinds of food products for distribution throughout the Gulf markets and other countries. The Company carries out its trading activities under the name, Unikai International. It has an Oman-based wholly owned subsidiary, Unikai and Company LLC, which operates in the same sector. The Company’s products include fresh fruit juice, fresh milk, milk powder, yogurt, butter, cheese, cream, rice and dairy desserts. It manufactures and distributes its products under the brand names UNIKAI, Royal Treat and Mumtaz, among others. The Company's products are sold in the domestic as well as international markets. For the six months ended 30 June 2013, United Kaipara Dairies Company (PSC) revenues increased 1% to AED145.4M. Net loss increased 34% to AED11.5M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Higher net loss reflects Staff Costs increase of 18% to AED29.2M (expense), Other Income decrease of 62% to AED835K (income), Finance Charge increase from AED0K to AED212K (expense).


Industry            

Industry           Food Manufacturing

ANZSIC 2006:   1131 - Milk and Cream Processing

ISIC Rev 4:        1050 - Manufacture of dairy products

NACE Rev 2:     1051 - Operation of dairies and cheese making

NAICS 2012:     311511 - Fluid Milk Manufacturing

UK SIC 2007:    10511 - Liquid milk and cream production

US SIC 1987:    2026 - Fluid Milk

 

           

Key Executives   

 

Name

Title

Nabil Abdul Latif Mohammed Abu Al Oyoun

Chief Executive Officer

Suprio Shaker Chakraborty

Chief Financial Officer, Secretary

Rakish Kumar

Factory Manager

Braj Batile

Director of Human Resources

Mostafa Kamel Mohamed Sidki

Chief Executive Officer

 

 

Significant Developments  

 

 

Topic

#*

Most Recent Headline

Date

Officer Changes

2

United Kaipara Dairies Co PSC Appoints New Chief Executive Officer

29-Sep-2013

Dividends

1

United Kaipara Dairies Co PSC Recommends No Cash Dividend for FY 2012

21-Mar-2013

 

* number of significant developments within the last 12 months           

 

 

Financial Summary

             

 

As of 30-Jun-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.53

1.53

Quick Ratio (MRQ)

0.73

0.78

Debt to Equity (MRQ)

0.30

1.14

Sales 5 Year Growth

-1.19

6.97

Net Profit Margin (TTM) %

-8.39

7.06

Return on Assets (TTM) %

-13.05

7.05

Return on Equity (TTM) %

-21.09

21.45

 

 

Stock Snapshot  

 

 

Traded: Dubai Stock Exchange: UNIKAI

 

As of 31-Dec-2012

   Financials in: AED

Recent Price

297.55

 

EPS

-77.54

52 Week High

330.60

 

Price/Sales

0.31

52 Week Low

297.55

 

Price/Book

0.78

Avg. Volume (mil)

0.0000

 

 

 

Market Value (mil)

90.01

 

 

 

 

Price % Change

Rel S&P 500%

4 Week

0.0000%

3.68%

13 Week

0.0000%

-5.47%

52 Week

-10.00%

-44.29%

Year to Date

0.0000%

-36.09%

 

1 - Profit & Loss Item Exchange Rate: USD 1 = AED 3.673069

2 - Balance Sheet Item Exchange Rate: USD 1 = AED 3.6729

 

Corporate Overview

 

Location

Sheikh Zayed Road

Opposite Safa Park at Bridge 2

Al Quoz Industrial Area P.O.Box 6424

Dubai, United Arab Emirates

Tel:       971-4-3382133

Fax:      971-4-3383099

Web:    www.unikaifoods.com

           

Quote Symbol - Exchange

UNIKAI - Dubai Stock Exchange

Sales AED(mil):             291.6

Assets AED(mil):           183.2

Employees:                  1,582

Fiscal Year End:            31-Dec-2012

Industry:                       Food Processing

Incorporation Date:        11-Apr-1977

Company Type:             Public Subsidiary

Quoted Status:              Quoted

 

Chief Executive Officer:

Nabil Abdul Latif Mohammed Abu Al Oyoun

 

Industry Codes

 

ANZSIC 2006 Codes:

1131     -          Milk and Cream Processing

1132     -          Ice Cream Manufacturing

1140     -          Fruit and Vegetable Processing

3603     -          Dairy Produce Wholesaling

1133     -          Cheese and Other Dairy Product Manufacturing

 

ISIC Rev 4 Codes:

1050     -          Manufacture of dairy products

4630     -          Wholesale of food, beverages and tobacco

1030     -          Processing and preserving of fruit and vegetables

 

NACE Rev 2 Codes:

1051     -          Operation of dairies and cheese making

1052     -          Manufacture of ice cream

4633     -          Wholesale of dairy products, eggs and edible oils and fats

1039     -          Other processing and preserving of fruit and vegetables

 

NAICS 2012 Codes:

311511  -          Fluid Milk Manufacturing

311520  -          Ice Cream and Frozen Dessert Manufacturing

424430  -          Dairy Product (except Dried or Canned) Merchant Wholesalers

311411  -          Frozen Fruit, Juice, and Vegetable Manufacturing

311512  -          Creamery Butter Manufacturing

311513  -          Cheese Manufacturing

 

US SIC 1987:

2026     -          Fluid Milk

2024     -          Ice Cream and Frozen Desserts

5143     -          Dairy Products, Except Dried or Canned

2021     -          Creamery Butter

2037     -          Frozen Fruits, Fruit Juices, and Vegetables

2022     -          Natural, Processed, and Imitation Cheese

 

UK SIC 2007:

10511   -          Liquid milk and cream production

1052     -          Manufacture of ice cream

1039     -          Other processing and preserving of fruit and vegetables

10512   -          Butter and cheese production

4633     -          Wholesale of dairy products, eggs and edible oils and fats

 

Business Description

United Kaipara Dairies Co PSC is a United Arab Emirates-based public shareholding company engaged in the manufacture of dairy, juice and ice cream products, as well as the import of various kinds of food products for distribution throughout the Gulf markets and other countries. The Company carries out its trading activities under the name, Unikai International. It has an Oman-based wholly owned subsidiary, Unikai and Company LLC, which operates in the same sector. The Company’s products include fresh fruit juice, fresh milk, milk powder, yogurt, butter, cheese, cream, rice and dairy desserts. It manufactures and distributes its products under the brand names UNIKAI, Royal Treat and Mumtaz, among others. The Company's products are sold in the domestic as well as international markets. For the six months ended 30 June 2013, United Kaipara Dairies Company (PSC) revenues increased 1% to AED145.4M. Net loss increased 34% to AED11.5M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Higher net loss reflects Staff Costs increase of 18% to AED29.2M (expense), Other Income decrease of 62% to AED835K (income), Finance Charge increase from AED0K to AED212K (expense).

 

More Business Descriptions

Manufacture of and wholesale trade in dairy, ice cream and long life juice products and import of and trade in frozen foods, oils, sauces and tinned food

 

Dairy Products Mfr

 

Dairy Product (except Frozen) Manufacturing

 

Brand/Trade Names

UNIKAI

 

Financial Data

Financials in:

AED(mil)

 

Revenue:

291.6

Net Income:

-21.6

Assets:

183.2

Long Term Debt:

0.0

 

Total Liabilities:

67.6

 

Working Capital:

0.0

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

-24.6%

NA

-1.4%

Market Data

Quote Symbol:

UNIKAI

Exchange:

Dubai Stock Exchange

Currency:

AED

Stock Price:

297.6

Stock Price Date:

11-26-2012

52 Week Price Change %:

-10.0

Market Value (mil):

90,008.9

 

SEDOL:

B1GH1F3

ISIN:

AEU000801016

 

Equity and Dept Distribution:

04/2010, Scrip Issue, 10 new shares for every 100 shares held. 5/2011, Scrip Issue, 10 new shares for every 100 shares held (Factor: 1.1).

 

Subsidiaries

Company

Percentage Owned

Country

Unikai and Company LLC

100%

OMAN

 

 

 

 

Shareholders

 

 

Major Shareholders

Mohammed & Obaid Al Mulla (29.06%); Mohammed Saeed Al Mulla & Sons (11.62%); Humaid Ali Abdullah Al Owes (8.17%); Emirates Investment Bank (8.04%); Fatma Abdullah Rahman Al Owais (5.45%); Moza Swaiden Saeed Al Kitbi (5.45%)

 

 

 

 

Key Corporate Relationships

Auditor:

PKF

 

Auditor:

PKF, KPMG

 

 

 

 

 

 

 

 

 

 

Corporate Family

Corporate Structure News:

 

United Foods Company (psc)
United Kaipara Dairies Company (PSC)

United Kaipara Dairies Company (PSC) 
Total Corporate Family Members: 3 

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

 

United Foods Company (psc)

Parent

Dubai

United Arab Emirates

Food Manufacturing

104.1

415

 

United Kaipara Dairies Company (PSC)

Subsidiary

Dubai

United Arab Emirates

Food Manufacturing

79.4

1,582

 

Modern Bakery LLC

Subsidiary

Dubai

United Arab Emirates

Food Manufacturing

 

1,500

 

 

 

 

Executive report  

 

Board of Directors

 

Name

Title

Function

 

Obaid Said Mohammed Said Al Mulla

 

Non-Executive Independent Chairman of the Board

Chairman

 

Biography:

Mr. Obaid Said Mohammed Said Al Mulla serves as Non-Executive Independent Chairman of the Board of United Kaipara Dairies Co PSC since February 28, 2011. He has Bachelors degree in Accounting degree; and has more than six years of experience. He is Chief Executive Officer of United Medical and Al Mulla Travels and Tours, General Manager of Ishraq Dubai Company, and is Deputy General Manager ofMohammed Obaid Al Mulla Co.

 

Ali Bin Humaid Ali Abdullah Al Owais

 

Non-Executive Independent Vice Chairman of the Board

Chairman

 

 

Biography:

Mr. Ali Bin Humaid Ali Abdullah Al Owais serves as Non-Executive Independent Vice Chairman of the Board of United Kaipara Dairies Co PSC since February 28, 2011. He has Bachelors degree in e-commerce and Bachelors degree in Business Administration. He is Chairman of the Board of Emirates Refreshments Co, United Can Company, and Al Owais Group. He is Vice Chairman of the Board of Dubai Refreshments Co, Modern Bakery Company, and is Member of the Board of Oman Refreshment Co.

 

Education:

Higher Colleges of Technology (Business)

 

Fares Suhail Al Mazroeai

 

Member of the Board

Director/Board Member

 

 

Mohammed Abdul Aziz Ali Abdullah Al Owais

 

Non-Executive Independent Member of the Board

Director/Board Member

 

 

Biography:

Mr. Mohammed Abdul Aziz Ali Abdullah Al Owais serves as Non-Executive Independent Member of the Board of United Kaipara Dairies Co PSC since November 25, 2011. He is Chairman of the Board of United Foods Co PSC since July 22, 2012. He is Certified Financial Analyst; and is Communication Engineer. He has more than six years of experience. He is Member of the Board of Dubai Refreshments Co, Oman Refreshments Co, SkyNet Shipping Co and is Chief Executive Officer of Al Owais Projects Group.

 

Ali Majid Hamad Rahama Al Shamsi

 

Non-Executive Independent Member of the Board

Director/Board Member

 

 

Biography:

Mr. Ali Majid Hamad Rahama Al Shamsi serves as Non-Executive Independent Member of the Board of United Kaipara Dairies Co PSC since April 25, 2011. He has Bachelors degree in Management Information Systems. He serves as Assistant General Manager at Hamad Rahma Abdulla Al Shamsi General Trading.

 

Humaid Ahmad Humaid Matar Al Tayer

 

Non-Executive Independent Member of the Board

Director/Board Member

 

 

Biography:

Mr. Humaid Ahmad Humaid Matar Al Tayer serves as Non-Executive Independent Member of the Board of United Kaipara Dairies Co PSC since November 25, 2011. He has Bachelors degree in Business Management from the United States. He serves as Development Manager at Dubai Group.

 

Majid Mohd Ibrahim Obaidalla

 

Director

Director/Board Member

 

 

Ousama Ibrahim Ahmad Seddiqi

 

Non-Executive Independent Member of the Board

Director/Board Member

 

 

Biography:

Mr. Ousama Ibrahim Ahmad Seddiqi serves as Non-Executive Independent Member of the Board of United Kaipara Dairies Co PSC since November 25, 2011. He has Bachelors degree in Business Management from the United States. He is Member of the Board of Ahmad Sedqi & Sons Co., Sadeqi Holding LLC, Manar International For Jewelry and Dar Al Takaful.

 

 

 

 

Executives

 

Name

Title

Function

 

Nabil Abdul Latif Mohammed Abu Al Oyoun

 

Chief Executive Officer

Chief Executive Officer

 

Compensation/Salary:180,000

Compensation Currency: AED

 

Mostafa Kamel Mohamed Sidki

 

Chief Executive Officer

Chief Executive Officer

 

 

Suprio Shaker Chakraborty

 

Chief Financial Officer, Secretary

Company Secretary

 

 

Compensation/Salary:225,000

Compensation Currency: AED

 

Mohammed Iqbal Sualaheen

 

Finance Manager

Finance Executive

 

 

Braj Batile

 

Director of Human Resources

Human Resources Executive

 

 

Compensation/Salary:176,000

Compensation Currency: AED

 

Rakish Kumar

 

Factory Manager

Manufacturing Executive

 

 

Compensation/Salary:144,000

Compensation Currency: AED

 

 

Significant Developments

 

 

 

United Kaipara Dairies Co PSC Appoints New Chief Executive Officer Sep 29, 2013

           
United Kaipara Dairies Co PSC announced that it has appointed Mr. Vikas Mittal as the Company's new Chief Executive Officer, to succeed Mr. Nabil Abdul Latif Mohammed Abu Al Oyoun, effective as of September 28, 2013. 

 

United Kaipara Dairies Co PSC Appoints New Chief Executive Officer Mar 26, 2013


United Kaipara Dairies Co PSC announced that it has appointed Mr. Nabil Abdul Latif Mohammed Abu Al Oyoun as the Company's new Chief Executive Officer, to succeed Mr. Mustafa Kamel Mohammed Sidqi, effective as of March 25, 2013.

 

United Kaipara Dairies Co PSC Recommends No Cash Dividend for FY 2012 Mar 21, 2013


United Kaipara Dairies Co PSC announced that its Board of Directors has recommended not to distribute any dividends for the fiscal year 2012. 

 

 

Annual Income Statement

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)         

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2010

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate (Period Average)

3.673069

3.672958

3.672899

3.672903

3.672848

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

79.4

105.3

101.4

95.2

102.8

Revenue

79.4

105.3

101.4

95.2

102.8

Total Revenue

79.4

105.3

101.4

95.2

102.8

 

 

 

 

 

 

    Cost of Revenue

59.0

83.2

64.8

58.5

68.6

Cost of Revenue, Total

59.0

83.2

64.8

58.5

68.6

Gross Profit

20.4

22.0

36.6

36.8

34.2

 

 

 

 

 

 

    Selling/General/Administrative Expense

10.1

22.2

28.0

29.3

28.2

    Labor & Related Expense

12.1

-

-

-

-

    Advertising Expense

3.2

-

-

-

-

Total Selling/General/Administrative Expenses

25.4

22.2

28.0

29.3

28.2

    Depreciation

1.9

2.2

3.9

-

-

    Amortization of Intangibles

0.0

-

-

-

-

Depreciation/Amortization

1.9

2.2

3.9

-

-

Total Operating Expense

86.3

107.6

96.7

87.7

96.8

 

 

 

 

 

 

Operating Income

-6.9

-2.3

4.7

7.5

6.0

 

 

 

 

 

 

        Interest Expense - Non-Operating

-

-0.1

-0.2

-0.2

-0.5

    Interest Expense, Net Non-Operating

-

-0.1

-0.2

-0.2

-0.5

        Investment Income - Non-Operating

0.1

-

-

-

-

    Interest/Investment Income - Non-Operating

0.1

-

-

-

-

    Interest Income (Expense) - Net Non-Operating

0.0

-

-

-

-

Interest Income (Expense) - Net Non-Operating Total

0.1

-0.1

-0.2

-0.2

-0.5

Gain (Loss) on Sale of Assets

0.8

0.1

0.1

0.2

-

    Other Non-Operating Income (Expense)

0.3

0.7

0.4

0.3

0.3

Other, Net

0.3

0.7

0.4

0.3

0.3

Income Before Tax

-5.8

-1.5

5.0

7.8

5.8

 

 

 

 

 

 

Total Income Tax

0.1

0.1

0.1

0.1

0.0

Income After Tax

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Net Income Before Extraord Items

-5.9

-1.6

4.9

7.8

5.8

Net Income

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

0.3

0.3

0.3

0.3

0.3

Basic EPS Excl Extraord Items

-19.48

-5.35

16.21

25.67

19.26

Basic/Primary EPS Incl Extraord Items

-19.48

-5.35

16.21

25.67

19.26

Dilution Adjustment

-

0.0

-

-

-

Diluted Net Income

-5.9

-1.6

4.9

7.8

5.8

Diluted Weighted Average Shares

0.3

0.3

0.3

0.3

0.3

Diluted EPS Excl Extraord Items

-19.48

-5.35

16.21

25.67

19.26

Diluted EPS Incl Extraord Items

-19.48

-5.35

16.21

25.67

19.26

Dividends per Share - Common Stock Primary Issue

0.00

0.00

6.81

7.43

6.75

Gross Dividends - Common Stock

0.0

0.0

-

-

2.0

Interest Expense, Supplemental

-

0.1

0.2

0.2

0.5

Depreciation, Supplemental

3.7

3.9

3.9

3.3

3.2

Total Special Items

-0.8

-0.1

-0.1

-0.2

-

Normalized Income Before Tax

-6.6

-1.7

4.9

7.6

5.8

 

 

 

 

 

 

Effect of Special Items on Income Taxes

-0.3

0.0

0.0

0.0

-

Inc Tax Ex Impact of Sp Items

-0.2

0.0

0.1

0.1

0.0

Normalized Income After Tax

-6.4

-1.7

4.8

7.5

5.8

 

 

 

 

 

 

Normalized Inc. Avail to Com.

-6.4

-1.7

4.8

7.5

5.8

 

 

 

 

 

 

Basic Normalized EPS

-21.11

-5.64

15.85

24.86

19.26

Diluted Normalized EPS

-21.11

-5.64

15.85

24.86

19.26

Amort of Intangibles, Supplemental

0.0

-

-

-

-

Rental Expenses

-

-

-

0.0

0.0

Advertising Expense, Supplemental

3.2

-

-

-

-

Normalized EBIT

-6.9

-2.3

4.7

7.5

6.0

Normalized EBITDA

-3.2

1.6

8.6

10.8

9.2

 

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Reclassified Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate

3.6729

3.67305

3.6731

3.67315

3.67305

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

0.6

0.4

0.8

0.2

0.6

Cash and Short Term Investments

0.6

0.4

0.8

0.2

0.6

        Accounts Receivable - Trade, Gross

11.6

10.7

10.8

10.0

11.0

        Provision for Doubtful Accounts

-1.3

-1.0

-1.0

-0.8

-0.9

    Trade Accounts Receivable - Net

11.3

9.7

9.8

9.1

10.1

    Other Receivables

0.3

1.8

2.0

1.6

1.7

Total Receivables, Net

11.6

11.4

11.8

10.7

11.8

    Inventories - Finished Goods

7.4

5.6

8.4

8.9

5.7

    Inventories - Work In Progress

0.3

0.6

0.6

0.5

0.4

    Inventories - Raw Materials

9.2

12.6

13.0

14.7

14.9

    Inventories - Other

0.9

-0.3

1.8

1.5

1.9

Total Inventory

17.8

18.5

23.7

25.7

22.9

Prepaid Expenses

0.6

-

-

-

-

Total Current Assets

30.6

30.4

36.3

36.6

35.3

 

 

 

 

 

 

        Land/Improvements

14.4

14.3

14.2

13.9

10.8

        Machinery/Equipment

42.0

46.8

45.8

43.6

38.3

        Construction in Progress

2.0

1.4

1.5

1.0

4.6

        Other Property/Plant/Equipment

2.5

1.6

1.4

1.3

1.2

    Property/Plant/Equipment - Gross

60.9

64.2

62.9

59.8

54.9

    Accumulated Depreciation

-43.8

-45.6

-42.0

-39.5

-36.9

Property/Plant/Equipment - Net

17.1

18.6

20.9

20.3

18.0

    Intangibles - Gross

0.6

-

-

-

-

    Accumulated Intangible Amortization

0.0

-

-

-

-

Intangibles, Net

0.6

-

-

-

-

    LT Investments - Other

1.6

1.6

1.6

1.6

1.6

Long Term Investments

1.6

1.6

1.6

1.6

1.6

Total Assets

49.9

50.6

58.8

58.5

54.8

 

 

 

 

 

 

Accounts Payable

8.2

4.6

8.4

16.8

12.1

Accrued Expenses

2.1

-

-

-

-

Notes Payable/Short Term Debt

5.4

0.8

1.2

3.2

9.7

    Customer Advances

0.0

-

-

-

-

    Income Taxes Payable

0.1

0.0

0.1

-

-

    Other Payables

0.2

4.5

4.8

0.1

0.3

Other Current liabilities, Total

0.3

4.5

5.0

0.1

0.3

Total Current Liabilities

16.0

9.9

14.7

20.1

22.0

 

 

 

 

 

 

Total Long Term Debt

0.0

0.0

0.0

0.0

0.0

Total Debt

5.4

0.8

1.2

3.2

9.7

 

 

 

 

 

 

    Pension Benefits - Underfunded

2.4

3.3

3.1

-

-

Other Liabilities, Total

2.4

3.3

3.1

-

-

Total Liabilities

18.4

13.3

17.7

20.1

22.0

 

 

 

 

 

 

    Common Stock

8.2

8.2

7.5

6.8

6.8

Common Stock

8.2

8.2

7.5

6.8

6.8

Retained Earnings (Accumulated Deficit)

23.2

29.1

33.6

31.6

26.0

Total Equity

31.5

37.3

41.1

38.4

32.8

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

49.9

50.6

58.8

58.5

54.8

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

0.3

0.3

0.3

0.3

0.3

Total Common Shares Outstanding

0.3

0.3

0.3

0.3

0.3

Treasury Shares - Common Stock Primary Issue

0.0

-

-

-

-

Accumulated Intangible Amort, Suppl.

0.0

-

-

-

-

Deferred Revenue - Current

0.0

-

-

-

-

 

 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2010

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate (Period Average)

3.673069

3.672958

3.672899

3.672903

3.672848

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

-5.9

-1.6

4.9

7.8

5.8

    Depreciation

3.7

3.9

3.9

3.3

3.2

Depreciation/Depletion

3.7

3.9

3.9

3.3

3.2

    Amortization of Intangibles

0.0

-

-

-

-

Amortization

0.0

-

-

-

-

    Unusual Items

-0.8

-0.3

-0.1

-0.2

-0.2

    Other Non-Cash Items

-0.5

0.5

0.1

0.6

-

Non-Cash Items

-1.3

0.2

0.0

0.4

-0.2

    Accounts Receivable

-1.0

0.1

-1.1

1.0

-3.1

    Inventories

0.6

5.2

1.9

-2.7

0.8

    Accounts Payable

2.5

-5.2

-0.5

4.8

-0.3

    Other Liabilities

-

-

0.0

-0.2

-0.4

    Other Operating Cash Flow

-0.1

-0.3

0.0

-0.1

0.0

Changes in Working Capital

2.1

-0.1

0.3

2.8

-3.2

Cash from Operating Activities

-1.4

2.4

9.1

14.3

5.7

 

 

 

 

 

 

    Purchase of Fixed Assets

-2.5

-2.0

-4.6

-6.3

-5.9

Capital Expenditures

-2.5

-2.0

-4.6

-6.3

-5.9

    Sale of Fixed Assets

1.1

0.6

0.2

0.3

0.2

    Purchase of Investments

-

-

-

-

0.0

    Intangible, Net

-0.6

-

-

-

-

    Other Investing Cash Flow

0.1

0.1

-

-

-

Other Investing Cash Flow Items, Total

0.6

0.7

0.2

0.3

0.2

Cash from Investing Activities

-1.9

-1.2

-4.4

-5.9

-5.7

 

 

 

 

 

 

    Other Financing Cash Flow

0.2

0.7

-0.2

-0.1

-0.1

Financing Cash Flow Items

0.2

0.7

-0.2

-0.1

-0.1

    Cash Dividends Paid - Common

0.0

-1.9

-2.0

-2.0

-2.0

Total Cash Dividends Paid

0.0

-1.9

-2.0

-2.0

-2.0

Cash from Financing Activities

0.2

-1.1

-2.2

-2.2

-2.2

 

 

 

 

 

 

Net Change in Cash

-3.2

0.1

2.5

6.1

-2.2

 

 

 

 

 

 

Net Cash - Beginning Balance

-0.4

-0.5

-3.0

-9.1

-7.0

Net Cash - Ending Balance

-3.5

-0.4

-0.5

-3.0

-9.1

Cash Interest Paid

0.0

0.1

-

-

-

Cash Taxes Paid

0.0

0.2

0.0

0.1

0.0

 

 

 

Annual Income Statement

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)         

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Updated Normal 
31-Dec-2010

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate (Period Average)

3.673069

3.672958

3.672899

3.672903

3.672848

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Sales

79.4

105.3

101.4

95.2

102.8

Total Revenue

79.4

105.3

101.4

95.2

102.8

 

 

 

 

 

 

    Staff Costs

12.1

-

-

-

-

    Staff Salaries & Benefits

2.4

-

-

-

-

    Amortization of Intangibles

0.0

-

-

-

-

    Advertising Expenses

3.2

-

-

-

-

    Provision for Doubtful Debts

0.3

-

-

-

-

    Other G&A

9.9

-

-

-

-

    Raw & Packing Material

38.0

-

-

-

-

    Depreciation

1.8

-

-

-

-

    Other Cost of Sales

16.8

-

-

-

-

    Cost of Sales

-

83.2

64.8

58.5

68.6

    General and Administrative Expenses

-

22.2

28.0

29.3

28.2

    Depreciation

1.9

2.2

3.9

-

-

Total Operating Expense

86.3

107.6

96.7

87.7

96.8

 

 

 

 

 

 

    Finance Charge

0.0

-

-

-

-

    Foreign Exchange Gains

0.0

-

-

-

-

    Dividend Income

0.1

-

-

-

-

    Interest Expenses, Pure

-

-0.1

-0.2

-0.2

-0.5

    Other Miscellaneous Income

0.3

-

-

-

-

    Impairment & Financial Expenses

-

-0.2

-0.2

0.0

-0.3

    Miscellaneous Income

-

1.0

0.6

0.3

0.6

    Profit from Disposal of Fixed Assets

0.8

0.1

0.1

0.2

-

Net Income Before Taxes

-5.8

-1.5

5.0

7.8

5.8

 

 

 

 

 

 

Provision for Income Taxes

0.1

0.1

0.1

0.1

0.0

Net Income After Taxes

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Net Income Before Extra. Items

-5.9

-1.6

4.9

7.8

5.8

Net Income

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

-5.9

-1.6

4.9

7.8

5.8

 

 

 

 

 

 

Basic Weighted Average Shares

0.3

0.3

0.3

0.3

0.3

Basic EPS Excluding ExtraOrdinary Items

-19.48

-5.35

16.21

25.67

19.26

Basic EPS Including ExtraOrdinary Items

-19.48

-5.35

16.21

25.67

19.26

Dilution Adjustment

-

0.0

-

-

-

Diluted Net Income

-5.9

-1.6

4.9

7.8

5.8

Diluted Weighted Average Shares

0.3

0.3

0.3

0.3

0.3

Diluted EPS Excluding ExtraOrd Items

-19.48

-5.35

16.21

25.67

19.26

Diluted EPS Including ExtraOrd Items

-19.48

-5.35

16.21

25.67

19.26

DPS-Ordinary Shares

0.00

0.00

6.81

7.43

6.75

Gross Dividends - Common Stock

0.0

0.0

-

-

2.0

Normalized Income Before Taxes

-6.6

-1.7

4.9

7.6

5.8

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

-0.2

0.0

0.1

0.1

0.0

Normalized Income After Taxes

-6.4

-1.7

4.8

7.5

5.8

 

 

 

 

 

 

Normalized Inc. Avail to Com.

-6.4

-1.7

4.8

7.5

5.8

 

 

 

 

 

 

Basic Normalized EPS

-21.11

-5.64

15.85

24.86

19.26

Diluted Normalized EPS

-21.11

-5.64

15.85

24.86

19.26

Advertising Expenses

3.2

-

-

-

-

BC - Depreciation of Intangible Assets

0.0

-

-

-

-

Depreciation

3.7

3.9

3.9

3.3

3.2

Interest Expense, Pure

-

0.1

0.2

0.2

0.5

Rental Exp.

-

-

-

0.0

0.0

 

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal 
31-Dec-2012

Updated Normal 
31-Dec-2011

Reclassified Normal 
31-Dec-2011

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate

3.6729

3.67305

3.6731

3.67315

3.67305

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Raw Materials and Packing Materials

9.2

12.6

13.0

14.7

14.9

    Work in Progress

0.3

0.6

0.6

0.5

0.4

    Finished Goods

1.9

1.4

1.6

1.4

1.3

    Trading Stocks

2.0

4.0

3.7

4.2

4.4

    Consumables & Spare Parts

2.6

2.1

2.8

2.5

3.0

    Provisions for Obsolete Stock

-1.7

-2.5

-1.0

-1.0

-1.1

    Goods in Transit

3.4

0.2

3.1

3.3

0.1

    Trade Receivables Gross

11.6

10.7

10.8

10.0

11.0

    Provision for Bad Debts

-1.3

-1.0

-1.0

-0.8

-0.9

    Other Receivables, Net

0.3

1.8

2.0

1.6

1.7

    Cash at Bank and in Hand

0.6

0.4

0.8

0.2

0.6

    Other Net Trade/Accounts Receivable

1.0

-

-

-

-

    Prepayments

0.6

-

-

-

-

Total Current Assets

30.6

30.4

36.3

36.6

35.3

 

 

 

 

 

 

    Land & Buildings, Gross

14.4

14.3

14.2

13.9

10.8

    Plant and Equipment

23.2

22.8

22.7

21.4

17.5

    Transportation Equipment, Gross

18.9

24.0

23.1

22.2

20.8

    Furniture & Fixtures, Gross

2.5

1.6

1.4

1.3

1.2

    Capital Work in Progress, Gross

2.0

1.4

1.5

1.0

4.6

    Acc Depr Capital Work in Progress

0.0

-

-

-

-

    Acc Depr Land & Buildings

-8.8

-

-

-

-

    Acc Depr Plant and Equipment

-17.0

-

-

-

-

    Acc Depr Transportation Equipment

-16.6

-

-

-

-

    Acc Depr Furniture & Fixtures

-1.5

-

-

-

-

    Depreciation

-

-45.6

-42.0

-39.5

-36.9

    Available for Sale Investments

1.6

1.6

1.6

1.6

1.6

    Acc Amort Computer Software

0.0

-

-

-

-

    Computer Software, Gross

0.6

-

-

-

-

Total Assets

49.9

50.6

58.8

58.5

54.8

 

 

 

 

 

 

    Trade Payables

8.2

4.6

8.4

16.8

12.1

    Other Payables

0.2

3.4

4.7

-

-

    Tax Payable

0.1

0.0

0.1

-

-

    Due to Related Party

0.0

1.1

0.1

0.1

0.3

    Banks Overdraft

5.4

0.8

1.2

3.2

9.7

    Customer Advances - Current

0.0

-

-

-

-

    Accruals

2.1

-

-

-

-

Total Current Liabilities

16.0

9.9

14.7

20.1

22.0

 

 

 

 

 

 

    Employee Terminal Benefits

2.4

3.3

3.1

-

-

Total Liabilities

18.4

13.3

17.7

20.1

22.0

 

 

 

 

 

 

    Share Capital

8.2

8.2

7.5

6.8

6.8

    Reserves

23.2

29.1

33.6

31.6

26.0

Total Equity

31.5

37.3

41.1

38.4

32.8

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

49.9

50.6

58.8

58.5

54.8

 

 

 

 

 

 

    S/O-Ordinary Shares

0.3

0.3

0.3

0.3

0.3

Total Common Shares Outstanding

0.3

0.3

0.3

0.3

0.3

T/S-Ordinary Shares

0.0

-

-

-

-

Acc Amort Computer Software

0.0

-

-

-

-

Customer Advances - Current

0.0

-

-

-

-

 

Annual Cash Flows

Financials in: USD (mil)

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal 
31-Dec-2012

Reclassified Normal 
31-Dec-2012

Updated Normal 
31-Dec-2010

Updated Normal 
31-Dec-2009

Updated Normal 
31-Dec-2008

Filed Currency

AED

AED

AED

AED

AED

Exchange Rate (Period Average)

3.673069

3.672958

3.672899

3.672903

3.672848

Auditor

PKF

PKF

KPMG Peat Marwick LLP

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income

-5.9

-1.6

4.9

7.8

5.8

    Depreciation

3.7

3.9

3.9

3.3

3.2

    Amortization of Intangibles

0.0

-

-

-

-

    Profit from sale of PPE

-0.8

-0.4

-

-

-

    Dividend Recevied

-0.1

-0.1

-

-

-

    Finance Costs

0.0

0.1

-

-

-

    Inventory Provision

0.1

-

-

-

-

    Provisions for Doubtful Debts

0.3

0.2

-

-

-

    Impairment of Financial Assets

0.0

0.1

-

-

-

    Disposal of Fixed Assets

-

-

-0.1

-0.2

-0.2

    Provision for Tax

0.1

0.1

0.1

0.1

-

    Write Off of Property

-

-

0.0

0.6

-

    Inventories

0.6

5.2

1.9

-2.7

0.8

    Trade and Other Receivables

-1.0

0.1

-1.1

1.0

-3.1

    Trade and Other Payables

2.5

-5.2

-0.5

4.8

-0.3

    Due to Related Parties

-

-

0.0

-0.2

-0.4

    End of Service Changes

-0.9

0.3

-

-

-

    Interest Paid

0.0

-0.1

-

-

-

    Tax Paid

0.0

-0.2

0.0

-0.1

0.0

Cash from Operating Activities

-1.4

2.4

9.1

14.3

5.7

 

 

 

 

 

 

    Payment for Intangibles Assets

-0.6

-

-

-

-

    Purchase of Fixed Assets

-2.5

-2.0

-4.6

-6.3

-5.9

    Dividend Received

0.1

0.1

-

-

-

    Purchase of Investments

-

-

-

-

0.0

    Disposal of Fixed Assets

1.1

0.6

0.2

0.3

0.2

Cash from Investing Activities

-1.9

-1.2

-4.4

-5.9

-5.7

 

 

 

 

 

 

    Inc/Dec. of Amounts with Related Parties

-1.1

0.9

-

-

-

    Proceeds from Trust Receipts (net)

0.8

-

-

-

-

    Proceeds from Acceptance (Net)

0.5

-

-

-

-

    Directors' Fees Paid

0.0

-0.2

-0.2

-0.1

-0.1

    Dividend Paid

0.0

-1.9

-2.0

-2.0

-2.0

Cash from Financing Activities

0.2

-1.1

-2.2

-2.2

-2.2

 

 

 

 

 

 

Net Change in Cash

-3.2

0.1

2.5

6.1

-2.2

 

 

 

 

 

 

Net Change in Cash - Beginning Balance

-0.4

-0.5

-3.0

-9.1

-7.0

Net Change in Cash - Ending Balance

-3.5

-0.4

-0.5

-3.0

-9.1

    Cash Interest Paid

0.0

0.1

-

-

-

    Cash Taxes Paid

0.0

0.2

0.0

0.1

0.0

 

 


Financial Health

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)         

Key Indicators USD (mil)

 

Quarter
Ending
30-Jun-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 

22.0

-0.87%

79.4

-24.57%

-5.89%

-1.19%

Operating Income1 

-1.4

-

-6.9

-

-

-

Income Available to Common Excl Extraord Items1

-1.4

-

-5.9

-

-

-

Basic EPS Excl Extraord Items1 

-4.62

-

-19.48

-

-

-

Capital Expenditures2 

0.8

25.07%

2.5

27.62%

-26.40%

-12.62%

Cash from Operating Activities2 

-2.3

-

-1.4

-

-

-

Free Cash Flow 

-3.1

-

-3.9

-

-

-

Total Assets3 

54.4

13.34%

49.9

-1.43%

-5.21%

-0.21%

Total Liabilities3 

26.1

100.13%

18.4

38.94%

-2.88%

-2.48%

Total Long Term Debt3 

0.0

-

0.0

-

-

-

Total Common Shares Outstanding3 

0.3

0.00%

0.3

0.00%

0.00%

0.00%

1-ExchangeRate: AED to USD Average for Period

3.672981

 

3.673069

 

 

 

2-ExchangeRate: AED to USD Average for Period

3.673013

 

3.673069

 

 

 

3-ExchangeRate: AED to USD Period End Date

3.673125

 

3.672900

 

 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin 

25.65%

20.95%

36.11%

38.59%

33.27%

Operating Margin 

-8.72%

-2.20%

4.61%

7.88%

5.80%

Pretax Margin 

-7.33%

-1.46%

4.95%

8.23%

5.67%

Net Profit Margin 

-7.42%

-1.54%

4.84%

8.15%

5.67%

Financial Strength

Current Ratio 

1.91

3.06

2.47

1.82

1.60

Long Term Debt/Equity 

0.00

0.00

0.00

0.00

0.00

Total Debt/Equity 

0.17

0.02

0.03

0.08

0.30

Interest Coverage 

-177.88

-

-

-

-

Management Effectiveness

Return on Assets 

-11.74%

-2.96%

8.35%

13.70%

11.07%

Return on Equity 

-17.14%

-4.13%

12.33%

21.79%

18.69%

Efficiency

Receivables Turnover 

6.89

9.06

9.01

8.47

10.09

Inventory Turnover 

3.25

3.94

2.62

2.41

2.94

Asset Turnover 

1.58

1.92

1.73

1.68

1.95

Market Valuation USD (mil)

Enterprise Value2 

32.2

.

Price/Sales (TTM)

0.31

Enterprise Value/Revenue (TTM) 

0.40

.

Price/Book (MRQ)

0.86

Market Cap as of 26-Nov-20121 

24.5

.

 

 

1-ExchangeRate: AED to USD on 26-Nov-2012

3.673200

 

 

 

2-ExchangeRate: AED to USD on 30-Jun-2013

3.673125

 

 

 

 

Annual Ratios

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)         

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Financial Strength

Current Ratio 

1.91

3.06

2.47

1.82

1.60

Quick/Acid Test Ratio 

0.76

1.20

0.86

0.54

0.56

Working Capital1 

14.5

20.5

21.6

16.5

13.2

Long Term Debt/Equity 

0.00

0.00

0.00

0.00

0.00

Total Debt/Equity 

0.17

0.02

0.03

0.08

0.30

Long Term Debt/Total Capital 

0.00

0.00

0.00

0.00

0.00

Total Debt/Total Capital 

0.15

0.02

0.03

0.08

0.23

Interest Coverage 

-177.88

-

-

-

-

Payout Ratio 

0.00%

0.00%

42.00%

28.93%

35.05%

Effective Tax Rate 

-

-

2.25%

0.96%

0.00%

Total Capital1 

36.9

38.2

42.3

41.6

42.5

 

 

 

 

 

 

Efficiency

Asset Turnover 

1.58

1.92

1.73

1.68

1.95

Inventory Turnover 

3.25

3.94

2.62

2.41

2.94

Days In Inventory 

112.24

92.69

139.18

151.62

124.06

Receivables Turnover 

6.89

9.06

9.01

8.47

10.09

Days Receivables Outstanding 

53.01

40.27

40.53

43.09

36.17

 

 

 

 

 

 

Profitability

Gross Margin 

25.65%

20.95%

36.11%

38.59%

33.27%

Operating Margin 

-8.72%

-2.20%

4.61%

7.88%

5.80%

EBITDA Margin 

-4.09%

1.53%

8.45%

11.31%

8.95%

EBIT Margin 

-8.72%

-2.20%

4.61%

7.88%

5.80%

Pretax Margin 

-7.33%

-1.46%

4.95%

8.23%

5.67%

Net Profit Margin 

-7.42%

-1.54%

4.84%

8.15%

5.67%

COGS/Revenue 

74.35%

79.05%

63.89%

61.41%

66.73%

SG&A Expense/Revenue 

31.98%

21.06%

27.66%

30.71%

27.46%

 

 

 

 

 

 

Management Effectiveness

Return on Assets 

-11.74%

-2.96%

8.35%

13.70%

11.07%

Return on Equity 

-17.14%

-4.13%

12.33%

21.79%

18.69%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 

-12.97

1.51

15.02

26.35

-0.53

Operating Cash Flow/Share 2 

-4.67

8.01

30.15

47.15

18.95

1-ExchangeRate: AED to USD Period End Date

3.6729

3.67305

3.6731

3.67315

3.67305

2-ExchangeRate: AED to USD Average for Period

3.6729

3.67305

3.6731

3.67315

3.67305

 

Current Market Multiples

Market Cap/Earnings (TTM) 

-3.67

Market Cap/Equity (MRQ) 

0.86

Market Cap/Revenue (TTM) 

0.31

Market Cap/EBIT (TTM) 

-3.36

Market Cap/EBITDA (TTM) 

-6.74

Enterprise Value/Earnings (TTM) 

-4.82

Enterprise Value/Equity (MRQ) 

1.13

Enterprise Value/Revenue (TTM) 

0.40

Enterprise Value/EBIT (TTM) 

-4.42

Enterprise Value/EBITDA (TTM) 

-8.85

 

 

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.36

UK Pound

1

Rs.101.20

Euro

1

Rs.84.54

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

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.