MIRA INFORM REPORT

 

 

Report Date :

24.10.2013

 

IDENTIFICATION DETAILS

 

Name :

AURIONPRO SCM PTE. LTD.

 

 

Registered Office :

39 Robinson Road, 07-01, Robinson Point, 068911

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

09.11.2009

 

 

Com. Reg. No.:

200920948-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Computer Software

 

 

No. of Employees :

7

 

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 :

Slow but correct

 

 

Litigation :

Clear

NOTES:

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

 

ECGC Country Risk Classification List – March, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. Real GDP growth averaged 8.6% between 2004 and 2007. The economy contracted 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% in 2010, on the strength of renewed exports, before slowing to 5.2% in 2011 and 1.3% in 2012, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity, which has sunk to an average of about 1.0% in the last decade. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 


 

* Adopted abbreviations :

SC - Subject Company (the company enquired by you)

 

 

N/A - Not Applicable

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200920948-R

COMPANY NAME

:

AURIONPRO SCM PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/11/2009

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

39 ROBINSON ROAD, 07-01, ROBINSON POINT, 068911, SINGAPORE.

BUSINESS ADDRESS

:

39 ROBINSON ROAD, 07-01, ROBINSON POINT, 068911, SINGAPORE.

TEL.NO.

:

65-65364852

FAX.NO.

:

65-65364864

WEB SITE

:

WWW.AURIONPRO.COM

CONTACT PERSON

:

SUJATA ( STAFF )

PRINCIPAL ACTIVITY

:

WHOLESALE OF COMPUTER SOFTWARE

ISSUED AND PAID UP CAPITAL

:

885,000.00 ORDINARY SHARE, OF A VALUE OF USD 885,000.00

SALES

:

USD 3,346,469 [2013]

NET WORTH

:

USD 4,124,495 [2013]

STAFF STRENGTH

:

7 [2013]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

POOR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

 

HISTORY / BACKGROUND

 

The SC is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the SC must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the SC is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the SC is insolvent. The SC is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The SC is principally engaged in the (as a / as an) wholesale of computer software.

 

The immediate and ultimate holding company of the SC is AURIONPRO SOLUTIONS LTD., a company incorporated in INDIA.

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

AURIONPRO SOLUTIONS LTD.

404, WINCHESTER, HIGH STREET, HIRANANDANI BUSINESS PARK, POWAI, MUMBAI , 400076, INDIA.

T03UF2941

885,000.00

100.00

 

 

 

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

------

 

 

 

885,000.00

100.00

 

 

 

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. V VASANTHI

Address

:

512, PASIR RIS STREET 52, 09 - 123, 510512, SINGAPORE.

IC / PP No

:

S2183144A

Nationality

:

SINGAPOREAN

Date of Appointment

:

09/11/2009

 

DIRECTOR 2

 

Name Of Subject

:

MR. JADHAV DHANANJAY BALKRISHNA

Address

:

12, UPPER SERANGOON VIEW, 02-07, RIO VISTA, 534199, SINGAPORE.

IC / PP No

:

S7165131B

Nationality

:

SINGAPOREAN

Date of Appointment

:

09/11/2009



MANAGEMENT

 

 

 

1)

Name of Subject

:

SUJATA

 

Position

:

STAFF

 

 

 

 

 

2)

Name of Subject

:

V VASANTHI

 

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

S.RENGANATHAN & CO.

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

PATHIMA MUNEERA AZMI

 

IC / PP No

:

S2715498J

 

Address

:

122, JURONG EAST STREET 13, 02-31, IVORY HEIGHTS, 600122, SINGAPORE.

 

 

 

 

 

2)

Company Secretary

:

CHENG LIAN SIANG

 

IC / PP No

:

S1519832Z

 

Address

:

7, SIN MING WALK, 20-17, THE GARDENS AT BISHAN, 575577, SINGAPORE.

 

 

BANKING


No Banker found in our databank.



ENCUMBRANCE (S)


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

 

 

LEGAL CHECK AGAINST SC


* A check has been conducted in our databank againt the SC whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The SC refused to disclose its supplier.


The SC refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

X

]

 

 

 

 

 

 



CLIENTELE

 

Local

:

N/A

Overseas

:

N/A

 


The SC refused to disclose its clientele.

 

 

OPERATIONS

 

Goods Traded

:

COMPUTER SOFTWARE

 

 

 

 

 

Total Number of Employees:

YEAR

2013

 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

7

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The SC is principally engaged in the (as a / as an) wholesale of computer software.


The SC refused to disclose its operation.




CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65364852

Match

:

N/A

 

 

 

Address Provided by Client

:

39, ROBINSON ROAD, 07-01 ROBINSON POINT SINGAPORE 068911

Current Address

:

39 ROBINSON ROAD, 07-01, ROBINSON POINT, 068911, SINGAPORE.

Match

:

YES

 

Other Investigations


On 22nd October 2013, we contacted one of the staff from SC. She only provided limited information on the SC.


FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

20.87%

]

 

Profit/(Loss) Before Tax

:

Increased

[

127.92%

]

 

Return on Shareholder Funds

:

Favourable

[

41.87%

]

 

Return on Net Assets

:

Favourable

[

39.21%

]

 

 

 

 

 

 

 

 

The higher turnover could be attributed to the favourable market condition and the SC could be gaining the market share progressively.The higher profit could be attributed to the increase in turnover. Generally the SC was profitable. The favourable return on shareholders' funds and return on net assets indicate that the SC's management was efficient in utilising the assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Nil

[

0 Days

]

 

Debtor Ratio

:

Favourable

[

39 Days

]

 

Creditors Ratio

:

Unfavourable

[

126 Days

]

 

 

 

 

 

 

 

 

As the SC is a service oriented company, the SC does not need to keep stocks. The favourable debtors' days could be due to the good credit control measures implemented by the SC. The unfavourable creditors' ratio could be due to the SC taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the SC and its suppliers and the SC may inadvertently have to pay more for its future supplies.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Unfavourable

[

0.54 Times

]

 

Current Ratio

:

Unfavourable

[

0.54 Times

]

 

 

 

 

 

 

 

 

A low liquid ratio means that the SC may be facing working capital deficiency. If the SC cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Favourable

[

25.80 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The interest cover showed that the SC was able to service the interest. The favourable interest cover could indicate that the SC was making enough profit to pay for the interest accrued. The SC had no gearing and hence it had virtually no financial risk. The SC was financed by its shareholders' funds and internally generated fund. During the economic downturn, the SC, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Generally, the SC's performance has improved with higher turnover and profit. Due to its weak liquidity position, the SC will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the SC. With the favourable interest cover, the SC could be able to service all the accrued interest without facing any difficulties. The SC was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The SC has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the SC : FAIR

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

 

 

 

 

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

<0.8>

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

 

 

 

 

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

 

 

 

 

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

<2.2>

4.3

12.8

8.5

<1.3>

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

<32.5>

25.6

9.4

 

 

 

 

 

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

<10.78>

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

<0.8>

11.4

2.8

<5>

<2.2>

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

<15.9>

<11.5>

<25.3>

<0.7>

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

<7.7>

103.7

<26.3>

<38.2>

35.2

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

<0.32>

3.25

<0.48>

4.25

3.64

Fish Supply & Wholesale

<6.31>

<1.93>

<10.5>

12.10

<0.5>

 

 

 

 

 

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

 

 

 

 

 

Construction

45.90

<36.9>

14.20

20.50

28.70

Real Estate

<11.2>

1.4

21.3

25.4

31.9

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

<1.3>

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

<5.9>

<16.4>

<0.4>

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

<0.9>

<1.4>

0.30

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

INFORMATION TECHNOLOGY

 

 

 

Singapore's infomation communication services industry is well-positioned to tap into the new business opportunities of the digital age. An early mover in infocomm technology, Singapore today ranks as the second most network-ready country in the world and the first in Asia, according to the World Economic Forum's "Global Information Technology Report 2010/2011". The roll out of the Intelligent Nation 2015 Master Plan and the National Broadband Network will further strengthen Singapore's infrastructure network.

 

The Intelligent Nation 2015 masterplan lays out the blueprint for Singapore's infocomm strategies in the digital age, with the creation of some 80,000 jobs and an increase of value-add to SGD 26 billion. Besides, under the Wireless@SG programme initiated by the Infocomm Development Authority of Singapore, free wireless broadband connection is made available at public places till March 31 2013, to encourage usage.

 

More than 80 of the top 100 software and services companies have set up their regional headquarters in Singapore. Many of them, including the top 15 software companies, have regional or Asia Pacific headquarters here. Some of the companies who have set up base in Singapore include Alcatel, Cisco, Crimson Logic, Dell, Hewlett Packard, IBM, Mahindra Satyam, NCS, Oracle, and Tata Consultancy Services.

 

As such, the highly cyclical tech sector has taken a hit in both its financial and share price performance. Moving into 2012, the macroeconomic headwinds will remain strong. Hence tepid growth is expected for the sector, in tandem with easing global economic conditions. Many of the tech companies have customers who are adopting cautious sentiment which increases the risk of order delays and/or pullbacks.

 

This situation is exacerbated by rising cost pressures, as increases in labour wages, raw material costs and higher interest rates, especially in China, have culminated in a margin squeeze on companies. Currency volatility and supply chain disruptions from recent catastrophes have also shrouded the visibility of the tech sector.

 

In general, tech companies have emerged from the last financial maelstrom with stronger balance sheets. This should provide them with better resilience to weather another economic downturn.

It is believed that the tech sector still carries good long-term growth potential, given the increasing importance of IT as a business growth driver, continued technological innovation and rising affluence in the region. Stronger growth would likely come from the emerging markets as ample opportunities exist for continued IT penetration.

 

The share prices of most tech stocks have already corrected sharply in the year 2011. Although current valuations do not appear demanding, downside earnings risks exist if the macroeconomic landscape continue to deteriorate sharper than expectations. On the other hand, cyclical plays could also potentially benefit from a stronger rebound if the global economy recover faster-than-expected. The possibility of the first scenario seems more plausible.

 

 

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 2009, the SC is a Private Limited company, focusing on wholesale of computer software. The SC has been in business for 4 years and it has slowly been building up contact with its clients while competing in the industry. Having strong support from its holding company has enabled the SC to remain competitive despite the challenging business environment. The SC is considered as a medium size company with issued and paid up capital standing at USD 885,000.


Being a small company, the SC's business operation is supported by 7 employees. Overall, we regard that the SC's management capability is average. This indicates that the SC has greater potential to improve its business performance and raising income for the SC.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the SC has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. Being a zero geared company, the SC virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. However, due to its weak liquidity position, the SC may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the SC. Given a positive net worth standing at USD 4,124,495, the SC should be able to maintain its business in the near terms.


The poor payment habit may affect the goodwill between the SC and its suppliers and the SC may inadvertently have to pay more for its future supplies.


The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the SC's future performance is very much depend on its marketing strategies in order to retain its position in the market.


Based on the above condition, we recommend credit be granted to the SC normally.

 



PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

AURIONPRO SCM PTE. LTD.

 

Financial Year End

2013-03-31

2012-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

 

 

 

TURNOVER

3,346,469

2,768,647

 

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

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

Total Turnover

3,346,469

2,768,647

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

1,554,416

682,002

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,554,416

682,002

Taxation

172,364

265,015

 

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

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

PROFIT/(LOSS) AFTER TAXATION

1,726,780

947,017

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

1,512,715

565,698

 

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

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

As restated

1,512,715

565,698

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,239,495

1,512,715

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,239,495

1,512,715

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Others

62,682

-

 

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

 

 

62,682

 

 

 

 

BALANCE SHEET

 

 

AURIONPRO SCM PTE. LTD.

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

3,347,607

3,102,780

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Deferred assets

358,000

270,000

 

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

358,000

270,000

 

 

 

INTANGIBLE ASSETS

 

 

Others

2,447,978

457,978

 

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

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

TOTAL INTANGIBLE ASSETS

2,447,978

457,978

 

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

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

TOTAL LONG TERM ASSETS

6,153,585

3,830,758

 

 

 

CURRENT ASSETS

 

 

Trade debtors

357,318

96,306

Other debtors, deposits & prepayments

727,489

751,179

Amount due from related companies

1,309,111

178,896

Cash & bank balances

3,881

18,486

 

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

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

TOTAL CURRENT ASSETS

2,397,799

1,044,867

 

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

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

TOTAL ASSET

8,551,384

4,875,625

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

1,155,868

948,064

Other creditors & accruals

23,363

38,508

Amounts owing to holding company

3,200,971

1,020,000

Amounts owing to related companies

46,687

1,346,338

 

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

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

TOTAL CURRENT LIABILITIES

4,426,889

3,352,910

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

<2,029,090>

<2,308,043>

 

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

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

TOTAL NET ASSETS

4,124,495

1,522,715

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

885,000

10,000

 

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

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

TOTAL SHARE CAPITAL

885,000

10,000

 

 

 

RESERVES

 

 

Retained profit/(loss) carried forward

3,239,495

1,512,715

 

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

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

TOTAL RESERVES

3,239,495

1,512,715

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

4,124,495

1,522,715

 

 

 

 

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

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

 

4,124,495

1,522,715

 

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

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

 

 

 

FINANCIAL RATIO

 

 

AURIONPRO SCM PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

3,881

18,486

Net Liquid Funds

3,881

18,486

Net Liquid Assets

<2,029,090>

<2,308,043>

Net Current Assets/(Liabilities)

<2,029,090>

<2,308,043>

Net Tangible Assets

1,676,517

1,064,737

Net Monetary Assets

<2,029,090>

<2,308,043>

BALANCE SHEET ITEMS

 

 

Total Borrowings

0

0

Total Liabilities

4,426,889

3,352,910

Total Assets

8,551,384

4,875,625

Net Assets

4,124,495

1,522,715

Net Assets Backing

4,124,495

1,522,715

Shareholders' Funds

4,124,495

1,522,715

Total Share Capital

885,000

10,000

Total Reserves

3,239,495

1,512,715

LIQUIDITY (Times)

 

 

Cash Ratio

0.00

0.01

Liquid Ratio

0.54

0.31

Current Ratio

0.54

0.31

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

0

0

Debtors Ratio

39

13

Creditors Ratio

126

125

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.00

0.00

Liabilities Ratio

1.07

2.20

Times Interest Earned Ratio

25.80

0.00

Assets Backing Ratio

1.89

106.47

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

46.45

24.63

Net Profit Margin

51.60

34.21

Return On Net Assets

39.21

44.79

Return On Capital Employed

24.60

34.43

Return On Shareholders' Funds/Equity

41.87

62.19

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

 

 

Contingent Liabilities

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.53

UK Pound

1

Rs.99.75

Euro

1

Rs.84.75

 

 

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.