MIRA INFORM REPORT

 

 

Report Date :

12.10.2013

 

IDENTIFICATION DETAILS

 

Name :

CURTUME KOROBRAS LTDA

 

 

Registered Office :

Rodovia Br 364,  Km,17 Sala 01 -  Distrito Industrial 78.900-000 -  Porto Velho/Ro

 

 

Country :

Brazil

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

07.02.2007

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Subject is engaged in tanning and other leather preparation

 

 

No. of Employees :

217

 

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)

Brazil

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

BRAZIL - ECONOMIC OVERVIEW

 

Characterized by large and well-developed agricultural, mining, manufacturing, and service sectors, Brazil's economy outweighs that of all other South American countries, and Brazil is expanding its presence in world markets. Since 2003, Brazil has steadily improved its macroeconomic stability, building up foreign reserves, and reducing its debt profile by shifting its debt burden toward real denominated and domestically held instruments. In 2008, Brazil became a net external creditor and two ratings agencies awarded investment grade status to its debt. After strong growth in 2007 and 2008, the onset of the global financial crisis hit Brazil in 2008. Brazil experienced two quarters of recession, as global demand for Brazil's commodity-based exports dwindled and external credit dried up. However, Brazil was one of the first emerging markets to begin a recovery. In 2010, consumer and investor confidence revived and GDP growth reached 7.5%, the highest growth rate in the past 25 years. Rising inflation led the authorities to take measures to cool the economy; these actions and the deteriorating international economic situation slowed growth to 2.7% in 2011, and 1.3% in 2012. Unemployment is at historic lows and Brazil's traditionally high level of income inequality has declined for each of the last 14 years. Brazil's historically high interest rates have made it an attractive destination for foreign investors. Large capital inflows over the past several years have contributed to the appreciation of the currency, hurting the competitiveness of Brazilian manufacturing and leading the government to intervene in foreign exchange markets and raise taxes on some foreign capital inflows. President Dilma ROUSSEFF has retained the previous administration's commitment to inflation targeting by the central bank, a floating exchange rate, and fiscal restraint. In an effort to boost growth, in 2012 the administration implemented a somewhat more expansionary monetary policy that has failed to stimulate much growth

Source : CIA


COMPANY NAME

 

CURTUME KOROBRAS LTDA

 

 

ADDRESSES

 

MAIN ADDRESS:

RODOVIA BR 364,  KM,17 SALA 01 -  DISTRITO INDUSTRIAL

ZIP CODE/CITY:

78.900-000 -  PORTO VELHO/RO

 

 

PHONE:

69 3225-8050

FAX:

69 3225-8050

E-MAIL:

cecilia@korobras.com.br

 

BRANCHES:

 

 

 

ADDRESS:

BR 361 KM,12 - CHACARA CANAA

ZIP CODE/CITY:

RIO BRANCO/AC

 

 

LEGAL DATA

 

MAIN ACTIVITIES

 

TANNING AND OTHER LEATHER PREPARATION.

 

LEGAL FORM:

LIMITED LIABILITY COMPANY

 

 

INCORPORATION DATE:

07/02/2007

REGISTER DATE:

07/02/2007

BALANCE SHEET FILING DATE:

31/12

TAX CONTRIBUTOR NUMBER(CNPJ):

08.673.273/0001-09

STATE REGISTER:

3426181

 

 

SHARE CAPITAL:

R$ 1.560.000,00

 

BOARD OF DIRECTORS:

 

 

 

GIANCARLO HARTH

MANAGING PARTNER

 

 

AUTHORIZED USE OF SIGNATURE

 

THE MANAGING PARTNER IS AUTHORIZED TO SIGN ON BEHALF OF THE COMPANY.

 

SHAREHOLDERS / PARTNERS:

 

 

 

AXXION INVESTMENT LLC

99,99%

GIANCARLO HARTH

0,01%

 

AFFILIATES / SUBSIDIARIES:

 

 

 

CARLOS BOM RETIVO LTDA

 

 

 

COMPANY'S BACKGROUND

 

THE SUBJECT WAS ESTABLISHED ON FEBRUARY 07, 2007 AS CBR PRODUTOS DE COURO LTDA. TO BE ENGAGED IN THE SAID LINE OF BUSINESS. LATER IT ADOPTED THE ABOVE MENTIONED NAME AND UP TO DATE IT IS STILL OPERATING WITHIN THE GENERAL SCENE REPORTED HEREIN.

 

PARTNERS:

 

AXXION INVESTMENT LLC: HEADQUARTERED AT RUA HAYS STREET 1201, FLORIDA UNITED STATES, REGISTRATION # CNPJ 12.103.135/0001-61.

 

GIANCARLO HARTH: BRAZILIAN, MARRIED, HOLDER OF DOCUMENTS CPF 922.298.910-49, RG 4076907312 SJS-RS, RESIDENTIAL ADDRESS AT RUA DUQUE DE CAXIAS 682, APTO 702, LAJEADO/RS.

 

FURTHER DETAILS ARE SO FAR NOT KNOWN.

 

 

PUBLIC INFORMATION

 

NO DETRIMENTAL FILES WERE FOUND.

 

 

FINANCIAL INFORMATION

 

GENERAL BALANCE SHEETS AS OF 30/06/2013, 31/12/2012 AND 31/12/2011.

( FIGURES ARE IN REAIS ).

 

ASSETS

 

 

 

CURRENT:

30/06/2013

31/12/2012

31/12/2011

 

 

 

 

CASH AND CASH EQUIVALENTS

9.515.065,44

10.936.243,04

44,74

CLIENTS

14.238.211,18

14.502.668,56

62.245,14

RECOVERABLE TAXES

96.279,69

143.463,33

146.391,85

ADVANCES

8.816,61

3.674,39

653,83

INVENTORY

3.784.166,40

2.341.355,70

 

ADVANCE TO SUPPLIERS

3.833.769,91

4.988.812,32

343.527,55

PREPAID EXPENSES

49.375,72

47.922,48

 

 

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

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

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

TOTAL CURRENT ASSETS

31.525.684,95

32.964.139,82

552.863,11

 

LONG-TERM RECEIVABLES:

 

 

 

 

 

 

 

RECOVERABLE TAXES

218.576,61

218.576,61

218.576,61

NOTES RECEIVABLE

1.400,00

800,00

 

JUDICIAL DEPOSITS

5.184,13

5.000,00

20.668,52

CREDIT WITH PARTNERS

460.000,00

460.000,00

1.510.000,00

 

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

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

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

TOTAL LONG-TERM RECEIVABLES

685.160,74

684.376,61

1.749.245,13

 

FIXED ASSETS:

 

 

 

 

 

 

 

FIXED ASSETS

2.605.924,65

804.554,67

129.919,35

 

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

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

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

TOTAL FIXED ASSETS

2.605.924,65

804.554,67

129.919,35

 

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

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

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

TOTAL ASSETS

34.816.770,34

34.453.071,10

2.432.027,59

 

 

LIABILITIES:

 

 

 

CURRENT:

30/06/2013

31/12/2012

31/12/2011

 

 

 

 

SUPPLIERS

8.711.326,42

6.875.073,34

710.212,41

ADVANCE FROM CLIENTS

22.757.219,21

24.655.506,59

1.048.857,63

LABOR OBLIGATIONS

140.069,43

150.647,88

 

LOANS AND FINANCING

19,55

423,73

30.214,34

SOCIAL / LABOR OBLIGATIONS

810.904,20

1.131.374,14

 

LABOR PROVISIONS

436.424,37

228.460,60

 

PROVISIONS

2.871,00

2.856,00

 

 

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

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

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

TOTAL CURRENT LIABILITIES

32.858.834,18

33.044.342,28

1.789.284,38

 

LONG TERM LIABILITIES:

 

 

 

 

 

 

 

TRIBUTARY OBLIGATIONS

2.251.696,41

1.325.455,20

 

 

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

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

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

TOTAL LONG TERM LIABILITIES

2.251.696,41

1.325.455,20

 

 

NET EQUITY:

 

 

 

 

 

 

 

SHARE CAPITAL

1.560.000,00

1.560.000,00

1.560.000,00

PROFIT RESERVES

1.031.303,90

1.031.303,90

1.031.303,90

ACCRUED PROFIT (LOSS)

-2.885.064,15

-2.508.030,28

-1.948.560,69

 

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

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

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

TOTAL NET EQUITY

-293.760,25

83.273,62

642.743,21

 

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

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

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

TOTAL LIABILITIES

34.816.770,34

34.453.071,10

2.432.027,59

 

PROFIT AND LOSS ACCOUNTS AS OF 30/06/2013, 31/12/2012 AND 31/12/2011.

( FIGURES ARE IN REAIS ).

 

 

30/06/2013

31/12/2012

31/12/2011

 

 

 

 

GROSS SALES

28.225.013,87

35.474.755,41

813.435,75

(-) TAXES ON SALES

5.156.036,94

5.735.353,56

172.856,15

 

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

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

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

NET SALES

23.068.976,93

29.739.401,85

640.579,60

(-) COST OF SOLD GOODS

23.249.795,61

29.732.013,46

2.366.328,48

 

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

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

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

GROSS PROFIT

-180.818,68

7.388,39

-1.725.748,88

OPERATING REVENUE (EXPENSE)

-343.076,11

-857.870,40

120.695,78

FINANCIAL REVENUE(EXPENSE)

146.860,92

309.927,59

-1.978,34

 

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

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

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

OPERATIONAL PROFIT (LOSS)

-377.033,87

-540.554,42

-1.607.031,44

CONTRIBUTION/INCOME TAX

 

-18.915,17

 

 

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

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

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

NET PROFIT (LOSS)

-377.033,87

-559.469,59

-1.607.031,44

 

RATIOS:

30/06/2013

31/12/2012

31/12/2011

 

QUICK RATIO

,84

 

,93

 

,31

 

CURRENT RATIO

,96

 

1,00

 

,31

 

ACCOUNTS RECEIVABLE TURNOVER

1,62

TIMES

2,05

TIMES

10,29

TIMES

DAYS' SALES IN RECEIVABLES

111,10

DAYS

175,56

DAYS

34,98

DAYS

INVENTORY TURNOVER

6,14

TIMES

12,70

TIMES

 

 

ACCOUNTS PAYABLE PERIOD

67,44

DAYS

83,24

DAYS

108,05

DAYS

RETURN ON ASSETS

,66

TIMES

,86

TIMES

,26

TIMES

SALES TURNOVER ON NET EQUITY

-78,53

TIMES

357,13

TIMES

1,00

TIMES

NET WORTH TIE-UP

-8,87

 

9,66

 

,20

 

INDEBTEDNESS

-119,52

 

412,73

 

2,78

 

EQUITY RATIO

-,84

%

,24

%

26,43

%

WORKING CAPITAL RATIO

-4,06

%

-,24

%

-69,10

%

GENERAL SOLVENCY

,99

 

1,00

 

1,36

 

RETURN ON NET EQUITY

128,35

%

-671,84

%

-250,03

%

RETURN ON SALES (PROFIT MARGIN)

-1,63

%

-1,88

%

-250,87

%

GROSS PROFIT MARGIN

-,78

%

,02

%

-269,40

%

OPERATIONAL RESULT

-1,63

%

-1,82

%

-250,87

%

SALES TURNOVER ON LIABILITIES

,70

TIMES

,90

TIMES

,36

TIMES

FOREIGN CURRENCY ON ASSETS

 

 

 

 

 

 

FOREIGN CURRENCY ON LIABILITIES

 

 

 

 

 

 

 

EXCHANGE RATE:

 

 

US$ 1,00 = R$ 2,25

 - OFFICIAL RATE ON 27/09/2013

US$ 1,00 = R$ 2,21

 - OFFICIAL RATE ON 30/06/2013

US$ 1,00 = R$ 2,04

 - OFFICIAL RATE ON 31/12/2012

US$ 1,00 = R$ 1,87

 - OFFICIAL RATE ON 31/12/2011

 

COMMENTS ON THE FINANCIAL INFORMATION:

 

FOLLOWS ATTACHED WORKSHEET WITH MAIN FINANCIAL RATIOS.

 

THE ANNUAL FIGURES AVAILABLE SHOW AN UNBALANCED FINANCIAL STANDING. THE LEVEL OF INDEBTEDNESS IS VERY HIGH AND IT IS NOTED LOW CURRENT RATIO. IN ADDITION IT SHOWS ROCKETING SALES BUT ITS HIGH COSTS DROVE THE COMPANY TO MAKE NEGATIVE RESULTS.

 

THE INTERIM FIGURES FOR JUNE 2013 SHOW THAT THE INDEBTEDNESS INCREASED AND NEGATIVE NET EQUITY IS NOTED AS WELL AS LOW LIQUIDITY RATIOS. IN ADDITION IT SHOWS HIGH GROWING SALES TREND BUT NEGATIVE RESULT WAS MADE AGAIN.

 

REMARK:

*******

 

THE COMPANY STATED THAT THE INCREASE IN THE SALES VOLUME WAS ATTRIBUTABLE TO ITS NEW BRANCH ESTABLISHED IN ACRE WHICH BOOSTED THE SALES VOLUME.

 

REAL ESTATE

 

 NOT AVAILABLE

 

VEHICLES

 

OWNED VEHICLES ARE VALUED AT R$ 178.400,00

 

MACHINES

 

OWNED MACHINES AND EQUIPMENTS ARE VALUED AT R$ 2.564.126,62

 

INSURANCE

 

NOT AVAILABLE.

 

 

BANKING REFERENCES

 

 

BRANCH/PHONE:

BANCO BANRISUL S/A

0946     /   51 3762-3484

BANCO DO BRASIL S/A

3188-7   /   51 3762-1002

 

REMARKS: IN BRAZIL THE BANKS ARE PROHIBITED BY LAW TO PROVIDE INFORMATION OR ANY KIND OF COMMENTS ABOUT THEIR CLIENTS. DUE TO THIS LAW PROHIBITION WE ARE UNABLE TO PROVIDE ANY BANKING DETAILS.

 

ACCORDING TO THE CENTRAL BANK OF BRAZIL OFFICIAL REPORT, THE COMPANY HAS NOT RETURNED CHECKS UP TO DATE. (IN THE TERMS OF "CIRCULAR 1682 BRAZILIAN CENTRAL BANK"). DATE RESEARCHED SEPTEMBER 27, 2013.

 

 

ACTIVITIES COMMENTS

 

TANNING AND OTHER LEATHER PREPARATION.

 

IMPORT AND EXPORT:

 

 IMPORTS FROM:

 

INDIA

 

EXPORTS TO:

 

NOT AVAILABLE.

 

MAIN CLIENTS:

 

 

 

 

 

DOMESTIC CLIENTS:

 

 

NOT AVAILABLE.

 

 

 

STAFF:

 

THE COMPANY HAS: 217 EMPLOYEE(S)

 

 

CONCEPT AND FULFILMENT

 

THE SUBJECT IS A WELL-ESTABLISHED COMPANY, OPERATING SINCE 2007. SO FAR IT HAS A CLEAR TRADE HISTORY AND NORMAL PAYMENT BEHAVIOUR.

 

THE COMPANY HAS TRADE RELATIONS WITH SOME SUPPLIERS IN BRAZIL. THE SUPPLIERS EXTEND CREDIT FACILITIES TO THE SUBJECT IN TERMS AND AMOUNTS ACCORDING TO THE COMPANY'S NEEDS AND SO FAR NO PAYMENT PROBLEMS ARE NOTED.

 

MAIN SUPPLIERS:

 

 

 

 

 

DOMESTIC SUPPLIERS:

 

PHONE:

AGROPAN-AGRICULTURA PECUARIA LTDA

 

97 3451-2023

FRIGORIFICO NOSSO LTDA

 

698 2106-7350

QUIMISA S/A

 

51 3474-5600

 

PAYMENT HISTORY:

 

5 SUPPLIERS REPORTED PAYMENTS:

   TOTAL AMOUNT:  R$ 13.779.363,00

 

AMOUNT OF INVOICES PAID: 995

TOTAL OF PROMPT PAYMENTS: 99,9%

TOTAL OF DELAYED PAYMENTS: 0,1%

 

HIGHEST INVOICE: R$ 45.402,00

HIGHEST CREDIT: R$ 284,40

 

OUTSTANDING INVOICES DUE WITHIN THE NEXT 30 DAYS:

 

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

SUPPLIERS:

INVOICES:

TOTAL AMOUNT:

DUE WITHIN 30 DAYS

1

2

R$ 9.694,65

 

 

FINAL OPINION

 

BASED ON THE OVERALL DATA AVAILABLE THE SUBJECT MAY BE CONSIDERED FOR NORMAL BUSINESS COMMITMENTS. CREDIT FACILITIES HOWEVER SHOULD BE GRANTED ON FULLY SECURED TERMS ONLY DUE TO THE UNFAVORABLE FINANCIAL SITUATION SHOWED IN THE BALANCE SHEETS.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.16

UK Pound

1

Rs.97.77

Euro

1

Rs.82.78

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.