MIRA INFORM REPORT

 

 

Report Date :

12.10.2013

 

IDENTIFICATION DETAILS

 

Name :

EMILIA COSMETICS LTD.

 

 

Formerly known as:

PHARMAGIS LTD

 

 

Registered Office :

P.O. Box 336 (2069205), 6 Hamada Street, Industrial Zone, Yokneam Illit 2069200

 

 

Country :

Israel

 

 

Financials as on:

30.06.2013

 

 

Date of Incorporation :

04.05.1971

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacturers, exporters and marketers of personal care products, cosmetics, toiletries and cleaning products, i.e. soaps, shampoos and conditioners, laundry detergents, sun care products, and all-purpose household detergents.

 

 

No. of Employees :

260 employees

 

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)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

israel - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel''s energy security outlook. The Leviathan field was one of the world''s largest offshore natural gas finds this past decade, and production from the Tama field is expected to meet all of Israel''s natural gas demand beginning mid-2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands.

Source : CIA

 


company name and address

 

 

EMILIA COSMETICS LTD.

Telephone         972 73 201 03 51

Fax                   972 4 673 40 12

P.O. Box 336 (2069205)

6 Hamada Street

Industrial Zone

Yokneam Illit 2069200 Israel

 

 

HISTORY & LEGAL FORMATION

 

Originally incorporated as a Private Limited Company, registered as such as per file No. 51-057031-0 on the 04.05.1971.

 

Originally registered under the name of PHARMAGIS LTD., which changed to PHARMADEAL LTD. on the 21.06.1977, which changed again to the first name on the 30.3.1981 and on the 16.07.1987 name changed to CARELINE (PHARMAGIS) LTD.

 

Converted into a public limited company and registered as such as per file   No. 52-003649-2 on the 22.01.1990. Subject’s shares were listed for trade on the Tel Aviv Stock Exchange.

 

On the 30.6.1996 subject was acquired by AGIS INDUSTRIES (1983) LTD., following which its shares were de-listed from trade and at a later date subject re-converted into a private limited company (keeping latter registration number).

 

In 2003, NATURAL FORMULA LTD. was acquired and merged into subject.

 

Following the acquisition of subject by EMILIA Group from PERRIGO Group, on the 11.04.2010 name changed to ZOHAR COSMETICS (M.O.F) LTD., which changed to the present name on the 16.07.2013.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 30,000,000.00, divided into -

            30,000,000 ordinary shares of NIS 1.00 each,

of which 19,408,500 shares amounting to NIS 19,408,500.00 were issued.

 

 

SHAREHOLDERS

 

Subject is fully owned by EMILIA DEVELOPMENT (O.F.G) LTD., a public limited company, whose shares are traded on the Tel Aviv Stock Exchanges, controlled (84.1%) by Oded Feller.

 

On November 1st 2009 former owner of subject, PERRIGO ISRAEL PHARMACEUTICALS LTD. (a wholly-owned subsidiary of PERRIGO COMPANY INC. of the USA) signed an agreement to sell subject to EMILIA Group for NIS 183 million. The transaction was completed in May 2012 (see more below).

 

 

DIRECTORS

 

1.         Oded Feller, Chairman of EMILIA DEVELOPMENT,

2.         Ms. Limor Domenitz Gishri, General Manager of EMILIA DEVELOPMENT,

3.         Ms. Tamar Gottlieb,

4.         Lior Som.

 

 

GENERAL MANAGER

 

Alon Tavor.

 

 

BUSINESS

 

Manufacturers, exporters and marketers of personal care products, cosmetics, toiletries and cleaning products, i.e. soaps, shampoos and conditioners, laundry detergents, sun care products, and all-purpose household detergents.

 

In the framework of its activity, subject accompanies the production process from its development, testing, packages design and certification.

Subject focuses on manufacturing for 'private label' and 'store brand', following the sale of its own brands to SANO (see CHARACTER).

 

35% of sales in 2012 are for export (32% in 2011), predominantly to the USA.

 

Having several tens of customers. Among main customers: SANO (46% of sales in 2012), SUPERPHARM (largest drugstore chain, for their private label “Life”).

Among foreign clients: WALMART (USA, 16% of sales in 2012), HENKEL (Germany), and others.

 

Among local suppliers: EFAL CHEMICAL INDUSTRIES, OROKIA ISRAEL, PETRUS CHEMICALS & MATERIALS, Y.S. ASHKENAZI AGENCIES, ZIFRONI CHEMICALS, ZIV CHEMICALS, HUBERMAN & SONS, TAVIT 2000, ORDA PRINT, ZOHAR DALIA, D.P.L. IMDUSTRIES.

 

Operating from office premises, in 6 Hamada Street, Industrial Zone, Yokneam Illit (or Yoqneam Illit), and from an owned plant, on an area of 46,000 sq. meters, in the Industrial Zone, Yerucham.

 

Having 260 employees serving subject and marketing subsidiary as of end of 2012 (had 269 employees in the end of 2011).

 

           

MEANS

 

Financial data is included in the consolidated B/S of parent company, by EMILIA DEVELOPMENT (O.F.G) LTD., which shows:

 

                                                                        NIS (thousands)

                                                                        31.12.2012        30.06.2013

ASSETS

Current assets

            Cash and cash equivalents                     47,496              86,996

            Deposits and other financial assets         49,581              60,820

            Customers                                            55,842              56,471

            Other debtors                                        6,717                7,439

            Stock                                                    67,381                75,856

                                                                        227,017 287,582

 

Non-current assets

            Financial assets            113,805             60,132

            Investments in subsidiaries                     30,462              31,336

            Fixed assets (net)                                  36,342              34,558

            Other non-current assets                        9,548                 9,290

                                                                        190,157 135,316

                                                                        417,174 422,898

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

 

LIABILITIES

Current liabilities                                                123,230 126,024

Non-current liabilities                                          114,488 104,052

Equity                                                               179,456 192,822

                                                                        417,174 422,898

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

 

 

EMILIA DEVELOPMENT current market value US$ 45.4 million.

 

According to parent company EMILIA financial statements on the Cosmetics, Detergents and Toiletries segment, which practically comprises of subject (and subsidiaries):

Total assets as of 30.06.2012 were NIS 185.7 million (NIS 179.7 million as of 31.12.2012).

Total liabilities: NIS 133.4 million.

 

Financial data released on subject close to the above deal completion date:

Fixed assets (net): NIS 23.172 million as of 27.02.2010).

Equity: NIS 85.9 million as of 27.02.2010. Equity was evaluated in EMILIA’s financial statements after the adjustments to the SANO deal at NIS 74.5 million as of 31.03.2010.

 

Subject has a credit line of NIS 90 million (of which as of 30.06.2013 NIS 37.9 million utilized), from 2 commercial banks. Subject meets all its financial covenants.

 

Subject is an “Approved Enterprise” and such entitled for State’s benefits. The Israeli Investment Centre (IIC) approved investments of US$ 8 million and additional US$ 9 million for enlarging subject’s plant in Yerucham.

In May 2003, IIC approved additional US$ 2.7 million investment plan for the expansion of subject's plant.

In June 2012, subject received from the IIC a NIS 1.6 million grant for the expansion of subject's plant.

 

There are 9 charges for unlimited amounts registered on the company's assets (financial assets, fixed assets and equipment), in favor of the State of Israel and Bank Leumi Le'Israel Ltd. (last 6 charges placed March-July 2012).

 

 

REVENUES

 

Subject's 2010 sales were NIS 213,300,000, making a gross profit of

NIS 13,100,000, and an operating loss of NIS 13,800,000.

Subject ended 2010 with a net loss of NIS 14,205,000.

Subject's 2011 sales were NIS 203,200,000, making a gross profit of

NIS 27,800,000, and an operating profit of NIS 6,700,000.

Subject ended 2011 with a net profit of NIS 1,765,000.

Subject's 2012 sales were NIS 212,000,000, making a gross profit of

NIS 33,200,000, and an operating profit of NIS 8,700,000.

Subject ended 2012 with a net profit of NIS 5,589,000.

 

Sales by EMILIA's Cosmetics Toiletries and Detergents Segment in the first 6 months of 2013 were NIS 107,104,000, making a pretax profit of NIS 3,596,000.

 

EMILIA DEVELOPMENT (O.F.G) LTD.

 

                                                            Consolidated Statement of Income

                                                            NIS (thousands)

                                                            Year ended 31.12

                                                            2010                 2011                 2012

Total revenues                                       219,651 229,266 249,929

 

Profits before income tax                        17,456              9,415                28,221

 

Net income                                            15,574              9,350                21,010

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

 

 

EMILIA DEVELOPMENT consolidated first 6 months of 2013 revenues were

NIS 106,048,000 (2.6% increase compared to the parallel period in 2012), making a pretax profit of NIS 16,469,000 and a net income of NIS 13,854,000.

 

 

OTHER COMPANIES

 

EMILIA DISTRIBUTION & MARKETING LTD., 100%, operating a wholesale store.

EMILIA PERSONAL CARE INC., 100%, USA, marketing subject’s goods in USA.

 

EMILIA DEVELOPMENT (O.F.G) LTD., an investment company publicly traded on TASE, controlled by Oded Feller. The company has investment in the financial and industrial fields, including:

PALZIV EIN HANATZIV ACS LTD., 25%,

ZOHAR INDUSTRIES (M.O.F) LTD., 100%,

MAXIMA AIR SEPARATION LTD., 13.5%, publicly traded on the Tel Aviv Stock Exchange, current market value US$ 47.5 million,

ALBANY BONDED WAREHOUSES (1982) LTD., 100%.

Also hold 7.3% in the TENE Investment Fund, which is holds shares (in several levels of investments) in several industrial companies.

 

CHEMOVIL LTD., controlled by Oded Feller, importers, wholesale distributors, transporters and storage of raw materials to the industry.

CHEMOVIL Group includes, among others:

DEPOTCHEM (1989) LTD., importers and marketers of industrial and agricultural chemicals and allied products for the industry.

CAESAREA POLYMER INDUSTRIES LTD., BULK CHEMICALS LTD., CHEMINTER LTD., CHEMOTHAL LTD., ISRAEL ENERGY (ENEREL) LTD., TABIB THE TOXIC WASTE TREATMENT & DISPOSAL CO. LTD.

Oded Feller holds other companies, including investment and real estate firms.

 

 

BANKERS

 

Bank Leumi Le’Israel Ltd., Tel Aviv Central Branch (No. 800), Tel Aviv.

Union Bank of Israel Ltd., Tel Aviv Main Branch (No. 033), Tel Aviv.

 

 

CHARACTER AND REPUTATION

 

In November 2010, as part of the transaction of subject's acquisition by EMILIA Group from PERRIGO Group (see also below), where subject acquired 50% of subsidiary DAN-AGIS LTD., the sale of 50% of DAN-AGIS to DANSHAR (who holds the remaining 50%) was completed. In this framework, a legal dispute rose, which went to arbitration. In one claim, subject had to pay a total of NIS 255,000.

In another claim of DANSHAR against subject for NIS 3.5 million, the arbitrator ruled that subject does not have to pay anymore that it had.

 

In April 2012 subject was summoned to the hearing in Ministry of Environment regarding claimed that its sewerage does not meet its license. In parallel, subject implemented a waste treatment plan, reducing its sewerage by 50%.

 

Apart from that, nothing unfavorable learned (please refer to NOTE below).

 

Subject's officials refused to update data.

 

In November 2009 parent company EMILIA signed an agreement to acquire subject from PERRIGO ISRAEL Group (originally for NIS 205 million, sum later changed, as below). According to the agreement, certain activities of PERRIGO subsidiaries will also be transferred to subject, and practically include the activities in the consumer and styling products of PERRIGO of 100% subsidiary AGIS DISTRIBUTION as well as the 50% in the distribution arm DAN-AGIS LTD.

The main part of the transaction –of selling subject's shares- took place on the 26.02.2010, paying to PERRIGO NIS 141 million for the shares, including a return of NIS 54 million for redemption of subject’s liabilities for PERRIGO Group. The deal completion was delayed due to couple of reasons. First, a controversy regarding the final selling sum and went into arbitration, who accepted EMILIA claim that subject’s equity has been reduced between the deal signing and deal completion – by NIS 22 million. In May 2012 EMILIA paid further NIS 42 million to PERRIGO for certain further IP rights (was delayed also due to a conflict).

 

On 17.11.2009, prior to the above deal completion, EMILIA signed an agreement with SANO BRUNO’S ENTERPRISES LTD., according to which SANO will acquire from subject the intellectual property (IP) of the brands Careline, Necca, Natural Formula, Skin Guard, and more, for NIS 85 million.

 

These above brands are well-known in the local market in the personal-care products segments (SANO estimated the turnover of the brands acquired stands at NIS 240 million annually). The first part of the transaction with took place in March 2010 and was finally completed in May 2012, when SANO paid the reminder of the purchase sum (the deal was delayed due to the reasons mentioned before). According to the agreement with SANO, subject will continue to manufacture the brands on a “private label” basis (as well as top other clients) at the Yerucham plant for 5 years at least.

 

A main motive for subject’s acquisition was EMILIA Group’s desire to take advantage of the synergy with (then) EMILIA 50% subsidiary ZOHAR DALIA, manufacturers and marketers of detergents intermediates, soaps and cleaning products. In that aspect, EMILIA had intentions to gain full ownership of ZOHAR DALIA, buying the reminder 50% from Kibbutz Dalia, however, Kibbutz Dalia resisted and eventually, after a dispute, in August 2012 EMILIA sold its holdings (50%) in ZOHAR DALIA to Kibbutz Dalia for NIS 61 million.

 

Oded Feller is a well-known businessman. Mr. Feller served as the President of the Haifa and North of Israel Chamber of Industry and Trade since mid 2004. EMILIA is one of the Oded Feller’s 2 main holding companies, the other one being the CHEMOVIL Group (see above OTHER COMPANIES). CHEMOVIL LTD., operating since 1959, is a well-known leading company in its field, enjoying a good reputation in its field. CHEMOVIL's annual sales reported to be NIS 250 million. The Group deals, besides chemicals, in the areas of waste water treatment and flour mills operation.

 

In August 2012 it was reported that subject will manufacture a private label of personal care for SHUFERSAL, local largest supermarket chain, of 13 products, under the name 'Senses'.

 

In April 2013 EMILIA (together with TENE Investment Fund) realized their holdings in CAESAR-STONE SDOT-YAM LTD. (2.6% directly by EMILIA, some 20% by TENE) for a total of NIS 59 million.

 

In September 2013 subject reported that it ceased receiving haulage services from sister company CHEMOTHAL, following CHEMOTHAL's sale of its haulage equipment. Subject reached an agreement with the new supplier (who acquired the said equipment from CHEMOTHAL) for services, at similar conditions.

 

The local cleaning and detergents market is estimated at NIS 350 million. The market is mainly combined from toilet cleaning products (over 30%), floor cleaning products (over 20%) and bleaching products (around 20%). Most of the market (80-85%) is controlled by local manufacturers (large part by international brands such as subject) and the rest from import. Some 65% of sales are to the large marketing chains.

 

According to surveys, the local cosmetics and personal care market was estimated at US$ 2.1 billion (excluding duty-free sales, which are significant) in 2011, 5% up from 2010. In addition, local cosmetics industry sales for export are valued at further NIS 1 billion. 60% of the sales are of body care and make-up, the rest are perfumes.

 

 

SUMMARY

 

Good for trade engagements.

Maximum unsecured credit recommended US$ 1,000,000.

 

NOTE:

 

According to the Registrar of Companies subject has a "Law Violating Company" Status.

As part of the Registrar efforts in the last period to collect fees and supervision on meeting all duties by Companies’ law, such status notes have been added to the registry. Registration as a "Law Violating Company" is done due certain violation by the subject company for not meeting the Registrar of Companies regulations promptly, mainly for not paying Registrar fees, and/or not submitting annual reports on time. The sanctions and penalties against the company in such case include fines up to NIS 250,000, not allowing the company to register new charges on its favor, not allow registration a charge on its assets (which may deprive the company from taking new loans at their banks), cannot make changes in the Registrar, and more.

It should be noted that this may not necessarily be connected to the company's business activities and financial standing (although in many cases there is a connection, it is most likely not so in subject's case; It is also possible that there is a technical or administrative problem, as such things also happen).


 

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 :

SDA

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

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

 

Unlimited

71-85

Aa

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

 

Large

56-70

A

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

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

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

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

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

 

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

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

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

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