MIRA INFORM REPORT

 

 

Report Date :

02.04.2014

 

IDENTIFICATION DETAILS

 

Name :

KARL MAYER LIBA TEXTILMASCHINENFABRIK GMBH

 

 

Registered Office :

Oberklingensporn 1 D 95119 Naila Post Box: 11 20, D 95112 Naila

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

27.03.1947

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Manufacture of machinery for textile, apparel and leather production

 

 

No. of Employees :

390

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

 

Source : CIA

 

 

 

 


Company name and address

 

KARL MAYER LIBA TEXTILMASCHINENFABRIK GMBH

 

 Company Status:          active

Oberklingensporn 1

D 95119 Naila

Post Box:

11 20, D 95112 Naila

Telephone:09282/670

Telefax:  09282/5737

Homepage: www.liba.de

E-mail:   info@liba.de

 

 VAT no.:                      DE132951767

 Tax ID number:             223/115/90719

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:      1947

 Registered on:             27.03.1947

 Commercial Register:   Local court 95030 Hof

 under:                          HRB 56

 

 Share capital:                          EUR          3,500,000.00

 

 Shareholder:

                      KARL MAYER Textilmaschinenfabrik GmbH

                      Brühlstr. 25

                      D 63179 Obertshausen

                      Post Box:

                      11 20, D 63166 Obertshausen

                      Legal form: Private limited company

                      Share capital:     EUR         15,000,000.00

                      Share:             EUR          2,800,000.00

                      Registered on: 01.12.1949

                      Reg. data: 63065 Offenbach, HRB 2203

 Shareholder:

                      Karlheinz Liebrandt

                      Schlehenweg 11

                      D 95119 Naila

                      born: 31.08.1958

                      Share:             EUR            700,000.00

 Manager:

                      Karlheinz Liebrandt

                      Schlehenweg 11

                      D 95119 Naila

                      authorized to jointly represent the company

                      born: 31.08.1958

                      Profession: Fully qualified engineer

 Manager:

                      Marcus Kube

                      D 44135 Dortmund

                      authorized to jointly represent the company

                      born: 30.08.1968

 

 Further functions/participations of Karlheinz Liebrandt (Manager)

 Shareholder:

                      LIBA-Mitarbeiterbeteiligungs-GmbH

                      Oberklingensporn

                      D 95119 Naila

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Share:             EUR             12,500.00

                      Registered

                      on:         14.01.2003

                      Reg. data:  95030 Hof, HRB 3495

 Shareholder:

                      ROCET GmbH

                      Oberklingensporn 1

                      D 95119 Naila

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Share:             EUR             11,250.00

                      Registered

                      on:         27.07.2007

                      Reg. data:  95030 Hof, HRB 4238

 

 

 COMPANY HISTORY

 

 27.03.1947 - 17.11.2008  Liba-Maschinenfabrik Gesellschaft mit

                          beschränkter Haftung

                          Oberklingensporn 2-3

                          D 95119 Naila

                          Private limited company

 17.11.2008 - 06.02.2014  Liba-Maschinenfabrik Gesellschaft mit

                          beschränkter Haftung

                          Oberklingensporn 1

                          D 95119 Naila

                          Private limited company

 

 

 RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 06.01.2011 - 28.11.2013  Manager

                          Thomas Liebrandt

                          D 95119 Naila

 22.01.2009 - 28.11.2013  Manager

                          Herbert Igler

                          D 96364 Marktrodach

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 28290   Manufacture of other general-purpose machinery

 

28940   Manufacture of machinery for textile, apparel and leather production

 

 

 PARTICIPATIONS

 

 Shareholder:

                      LUCEM GmbH

                      Prattelsackstr. 25

                      D 52222 Stolberg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             48,963.00

                      Share:             EUR              4,145.00

                      Reg. data:  23.05.2007

                                  Local court 52070 Aachen

                                  HRB 14222

 

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.


 

BALANCE SHEET YEAR:  2011

 

 

 REAL ESTATE

 

 Type of ownership:       unknown

 Address                       Oberklingensporn 1

                                    D 95119 Naila

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal banks

 SPARKASSE HOCHFRANKEN, 95015 HOF, SAALE

 Sort. code: 78050000, Account no.: 430011650

 BIC: BYLADEM1HOF, IBAN: DE07780500000430011650

 LANDESBANK BADEN-WÜRTTEMBERG/BADEN-WÜRTTEMBERGISCHE BANK, 70144

 STUTTGART

 Sort. code: 60050101, Account no.: 2666349

 BIC: SOLADEST600, IBAN: DE94600501010002666349

 

 Further banks

 COMMERZBANK HOF SAALE, 95028 HOF, SAALE

 Sort. code: 78040081, Account no.: 783722200

 BIC: COBADEFF780, IBAN: DE13780400810783722200

 UNICREDIT BANK - HYPOVEREINSBANK, 95011 HOF, SAALE

 Sort. code: 78020070, Account no.: 1015036

 BIC: HYVEDEMM424, IBAN: DE22780200700001015036

 

 

 FINANCIAL FIGURES

 

 Turnover:            2013                          *EUR         41,477,500.00

 Equipment:                                          EUR            912,200.00

 Ac/ts receivable:                                  EUR         11,910,302.00

 Liabilities:                                            EUR          5,200,005.00

 Employees:                                                    390

 - Part-time employees:                                         12

 - Trainees:                                                        31

 

 The business figures marked with an asterisk are estimates based

  on average values in the line of business.

 

 

 BALANCE SHEETS

 

 Balance sheet ratios     01.01.2011 - 31.12.2011

 Equity ratio [%]:                       30.59

 Liquidity ratio:                          3.08

 Return on total capital [%]:       4.83

 

 Balance sheet ratios     01.01.2010 - 31.12.2010

 Equity ratio [%]:                       26.59

 Liquidity ratio:                           2.54

 Return on total capital [%]:       1.67

 

 Balance sheet ratios     01.01.2009 - 31.12.2009

 Equity ratio [%]:                       26.37

 Liquidity ratio:                          6.19

 Return on total capital [%]:        -2.60

 

 Balance sheet ratios     01.01.2008 - 31.12.2008

 Equity ratio [%]:                       22.41

 Liquidity ratio:                          1.77

 Return on total capital [%]:       2.95

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 


 

 Type of balance  sheet:                       Company balance sheet

 

 Financial year:                                    01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         28,978,828.26

  Fixed assets                           EUR          3,670,758.51

   Intangible assets                     EUR             43,010.00

    Concessions, licences, rights        EUR             43,010.00

   Tangible assets                       EUR          3,262,806.92

    Land / similar rights                EUR          1,590,795.56

    Plant / machinery                    EUR            673,472.00

    Other tangible assets / fixtures and

    fittings                             EUR            912,199.90

    Advance payments made / construction

    in progress                          EUR             86,339.46

   Financial assets                      EUR            364,941.59

    Shares in participations /

    subsidiaries and the like            EUR            364,941.59

     Shares in related companies         EUR            153,725.59

     Shares in investee companies        EUR            211,216.00

  Current assets                         EUR         24,615,695.74

   Stocks                                EUR         11,436,265.92

    Raw materials, consumables and

    supplies                             EUR          5,334,460.79

    Finished goods / work in progress    EUR          6,974,983.14

    Advance payments made                EUR            433,999.78

    Minus received advance payments for

    orders / installments for stocks     EUR         -1,307,177.79

   Accounts receivable                   EUR         11,910,302.20

    Trade debtors                        EUR          5,812,675.47

    Amounts due from related companies   EUR          5,394,170.78

    Other debtors and assets             EUR            703,455.95

   Liquid means                          EUR          1,269,127.62

  Remaining other assets                 EUR            692,374.01

   Accruals (assets)                     EUR            399,210.71

   Deferred taxes (assets)               EUR            293,163.30

 

 LIABILITIES                             EUR         28,978,828.26

  Shareholders' equity                   EUR          8,744,899.39

   Capital                               EUR          3,500,000.00

    Subscribed capital (share capital)   EUR          3,500,000.00

   Reserves                              EUR            261,350.00

    Capital reserves                     EUR            261,350.00

   Balance sheet profit/loss (+/-)       EUR          4,983,549.39

    Profit / loss brought forward        EUR          3,687,119.28

    Annual surplus / annual deficit      EUR          1,296,430.11

  Provisions                             EUR         14,814,689.27

   Pension provisions and comparable

   provisions                            EUR         11,266,068.00

   Provisions for taxes                  EUR            501,036.78

   Other / unspecified provisions        EUR          3,047,584.49

  Liabilities                            EUR          5,200,004.64

   Financial debts                       EUR            112,763.80

    Liabilities due to banks             EUR            112,763.80

   Other liabilities                     EUR          5,087,240.84

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,619,220.21

    Unspecified other liabilities        EUR          3,468,020.63

     thereof liabilities from tax /

     financial authorities               EUR              5,361.69

     thereof liabilities from social

     security                            EUR          1,968,293.94

  Other liabilities                      EUR            219,234.96

   Deferrals (liabilities)               EUR            219,234.96

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         64,340,369.45

  Inventory change + own costs (+/-)     EUR            100,927.66

   Inventory change (+/-)                EUR            -49,214.36

   Capitalised own costs                 EUR            150,142.02

  Other operating income                 EUR            555,732.05

  Cost of materials                      EUR         33,326,022.88

   Raw materials and supplies, purchased

   goods                                 EUR         31,345,062.42

   Purchased services                    EUR          1,980,960.46

  Gross result (+/-)                     EUR         31,671,006.28

  Staff expenses                         EUR         19,420,100.63

   Wages and salaries                    EUR         16,018,734.38

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          3,401,366.25

  Total depreciation                     EUR            680,293.74

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            680,293.74

  Other operating expenses               EUR          8,522,715.72

  Operating result from continuing

  operations                             EUR          3,047,896.19

  Interest result (+/-)                  EUR           -941,214.37

   Interest and similar income           EUR             44,644.39

   Interest and similar expenses         EUR            985,858.76

  Financial result (+/-)                 EUR           -941,214.37

  Result from ordinary operations (+/-)  EUR          2,106,681.82

  Extraordinary expenses                 EUR             65,517.00

  Extraordinary result (+/-)             EUR            -65,517.00

  Expenses for transfer of profits to a

  parent company                         EUR             20,328.67

  Income tax / refund of income tax (+/-)EUR           -700,702.30

  Other taxes / refund of taxes          EUR            -23,703.74

  Tax (+/-)                              EUR           -724,406.04

  Annual surplus / annual deficit        EUR          1,296,430.11

 

 Type of balance  sheet:                       Company balance sheet

 

 Financial year:                                    01.01.2010 - 31.12.2010

 

 ASSETS                                  EUR         28,446,463.82

  Fixed assets                           EUR          2,998,600.32

   Intangible assets                     EUR             21,288.00

    Concessions, licences, rights        EUR             21,288.00

   Tangible assets                       EUR          2,612,370.73

    Land / similar rights                EUR          1,595,463.83

    Plant / machinery                    EUR            279,872.00

    Other tangible assets / fixtures and

    fittings                             EUR            737,034.90

   Financial assets                      EUR            364,941.59

    Shares in participations /

    subsidiaries and the like            EUR            364,941.59

     Shares in related companies         EUR            153,725.59

     Shares in investee companies        EUR            211,216.00

  Current assets                         EUR         24,586,894.86

   Stocks                                EUR         10,060,463.22

    Raw materials, consumables and

    supplies                             EUR          4,628,014.89

    Finished goods / work in progress    EUR          7,024,197.50

    Advance payments made                EUR            450,000.11

    Minus received advance payments for

    orders / installments for stocks     EUR         -2,041,749.28

   Accounts receivable                   EUR         14,338,820.75

    Trade debtors                        EUR          7,070,835.03

    Amounts due from related companies   EUR          6,458,909.81

    Other debtors and assets             EUR            809,075.91

   Liquid means                          EUR            187,610.89

  Remaining other assets                 EUR            860,968.64

   Accruals (assets)                     EUR            446,245.29

   Deferred taxes (assets)               EUR            414,723.35

 

 LIABILITIES                             EUR         28,446,463.82

  Shareholders' equity                   EUR          7,448,469.28

   Capital                               EUR          3,500,000.00

    Subscribed capital (share capital)   EUR          3,500,000.00

   Reserves                              EUR            261,350.00

    Capital reserves                     EUR            261,350.00

   Balance sheet profit/loss (+/-)       EUR          3,687,119.28

    Profit / loss brought forward        EUR          3,301,160.35

    Annual surplus / annual deficit      EUR            385,958.93

  Provisions                             EUR         15,025,501.66

   Pension provisions and comparable

   provisions                            EUR         11,792,945.00

   Provisions for taxes                  EUR            281,374.24

   Other / unspecified provisions        EUR          2,951,182.42

  Liabilities                            EUR          5,972,492.88

   Financial debts                       EUR            223,737.24

    Liabilities due to banks             EUR            223,737.24

   Other liabilities                     EUR          5,748,755.64

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,948,287.52

    Unspecified other liabilities        EUR          3,800,468.12

     thereof liabilities from tax /

     financial authorities               EUR             20,393.82

     thereof liabilities from social

     security                            EUR             74,010.92

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         53,723,714.14

  Inventory change + own costs (+/-)     EUR            140,156.57

   Inventory change (+/-)                EUR            127,140.10

   Capitalised own costs                 EUR             13,016.47

  Other operating income                 EUR            918,726.69

  Cost of materials                      EUR         26,268,936.50

   Raw materials and supplies, purchased

   goods                                 EUR         24,526,767.43

   Purchased services                    EUR          1,742,169.07

  Gross result (+/-)                     EUR         28,513,660.90

  Staff expenses                         EUR         19,013,264.29

   Wages and salaries                    EUR         14,717,253.28

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          4,296,011.01

  Total depreciation                     EUR            697,522.38

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            697,522.38

  Other operating expenses               EUR          7,520,496.08

  Operating result from continuing

  operations                             EUR          1,282,378.15

  Interest result (+/-)                  EUR           -912,570.59

   Interest and similar income           EUR             44,326.64

   Interest and similar expenses         EUR            956,897.23

  Financial result (+/-)                 EUR           -912,570.59

  Result from ordinary operations (+/-)  EUR            369,807.56

  Extraordinary expenses                 EUR             71,001.00

  Extraordinary result (+/-)             EUR            -71,001.00

  Expenses for transfer of profits to a

  parent company                         EUR             18,237.40

  Income tax / refund of income tax (+/-)EUR            130,303.51

  Other taxes / refund of taxes          EUR            -24,913.74

  Tax (+/-)                              EUR            105,389.77

  Annual surplus / annual deficit        EUR            385,958.93


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.10

UK Pound

1

Rs.99.85

Euro

1

Rs.82.58

 

 

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.