MIRA INFORM REPORT

 

 

Report Date :

08.04.2014

 

IDENTIFICATION DETAILS

 

Name :

NAAMAN GROUP (N.V.) LTD.

 

 

Formerly Known As :

NAAMAN PORCELAIN LTD.

 

 

Registered Office :

26 Harav Shalom Shabazi Street, Rosh Ha'ayin 4802126  

 

 

Country :

Israel

 

 

Financials (as on) :

31.12.2013 (Consolidated)

 

 

Year of Establishments:

1945

 

 

Com. Reg. No.:

52-004438-9

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

·         Importers, marketers, wholesale distributors, and retailers of household goods, kitchenware and giftware (kitchen utensils, cutlery, dinner sets.).

Subject also import porcelain items, on which they perform printing decoration works, i.e. graphic design and decals printing.

Subject operates a retail chain, with 65 retail stores under the name "Naaman" (most of merged subsidiary SHESHET HOUSEHOLD stores were converted into "Naaman" stores).

manufacturers (via subcontractors), importers and marketers of home textile products and related items.

 

 

No. of Employees

595 employees (divided: 307 in Household, 288 in Home Textile).

 

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 :

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 – december 01, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

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 since 2011 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 Tamar field started meeting all of Israel's natural gas demand in 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. In May 2013 the Israeli government, in a politically difficult process, passed an austerity budget to reign in the deficit and restore confidence in the government’s fiscal position.

 

 

Source : CIA


Company name & address

 

NAAMAN GROUP (N.V.) LTD.

Telephone                  972 73 211 15 00 /211 17 09

Fax                            972 73 211 15 50

26 Harav Shalom Shabazi Street

ROSH HA'AYIN          4802126                       ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

Originally incorporated as a private limited company, registered as such as per file No. 51-061678-2 on the 30.07.1972, continuing activities originally founded in 1945 in Kibbutz Kfar Masaryk.

 

Originally registered under the name RESINES AND POLYMERS 1972 LTD., which changed to RAMY CERAMICS INDUSTRIES LTD. on 06.03.1989, then changed to RESINES AND POLYMERS (K.T.) LTD. on 16.01.1991, which changed to NAAMAN PORCELAIN LTD. on the 13.03.1993 and finally changed to the present name on the 26.02.2013.

 

In early 1993 subject took over the activities of one of the plants of KOOR CERAMIC WORKS LTD. (of KOOR Group) and resumed activities as manufacturers and marketers of porcelain and refractory kitchens products.

 

In January 1996 subject was acquired by M.Z.P.K. LTD. (later SAGIEL INVESTMENTS LTD.) from KOOR Concern and in parallel to the acquisition, all subject’s activities in the field of manufacturing were sold to NAAMAN REFRACTORIES LTD. (later BARBOUR NAAMAN LTD., owned by different shareholders).

 

Subject converted into a public limited liability company and registered as such as per file No. 52-004438-9 on the 21.11.1999, issuing its shares for trading on the Tel Aviv Stock Exchange (TASE), raising NIS 29.6 million from the public.

 

On the 30.12.2013 WARDINON TEXTILE LTD. was merged into subject, and on the 01.07.2013 SHESHET HOUSHOLD CHAIN STORES LTD. was also merged into subject (both were fully owned subsidiaries).

 

 

SHARE CAPITAL

 

Authorized share capital NIS 20,000,000.00, divided into -

                20,000,000 ordinary shares of NIS 1.00 each,

of which 18,781,011 shares amounting to NIS 18,781,011.00 were issued.

 

 


SHAREHOLDERS

 

1.    BEE GROUP RETAIL LTD., 77.5%, fully owned by ALON BLUE SQUARE ISRAEL LTD. (BSI), a public limited company traded on TASE and New York Stock Exchange (symbol BSI), controlled (72.7%) by ALON ISRAEL OIL CO. LTD. (in chaining), controlled by (some 53%) Attorney Shraga Biran & Family and David (Dudi) Weissman (chiefly via BEILSOL INVESTMENTS (1987) LTD.) and by (some 47%) the Collective acquisition entities of Kibbutzim in Israel, represented by DELEK HOLDINGS (ESTABLISHED BY THE KIBBUTZ ORGANIZATIONS) LTD.,

2.    MEITAV D.S. HOLDINGS LTD., 11.3%, institutional investor,

3.    Shares are also traded on the Tel Aviv Stock Exchange (TASE).

 

In October 2007, BSI completed deals via BEE GROUP RETAIL for the acquisition of 51.5% of subject's shares from Roy Gil, Eitan Eldar, Israel Mayo and Strauss family, in consideration of NIS 97 million.

 

 

DIRECTORS

 

1.    Shlomo Zohar, Chairman,

2.    Ms. Limor Ganot,

3.    Yeshayahu Pery,

4.    Ms. Kimberly Tara Shoham Nir,

5.    Ms. Michal Marom Brikman,

6.    Ms. Vered Razavayo,

7.    Motti Keren, General Manager of MEGA RETAIL.

 

 

GENERAL MANAGER

 

Raviv Brookmayer.

 

 

BUSINESS

 

Operating in 2 lines of activity:

 

1.    Household items: Importers, marketers, wholesale distributors, and retailers of household goods, kitchenware and giftware (kitchen utensils, cutlery, dinner sets, etc.). Also importers of porcelain items, on which they perform printing decoration works, i.e. graphic design and decals printing.

 

Subject operates a retail chain, with 65 retail stores under the name "Naaman" (most of merged subsidiary SHESHET HOUSEHOLDstores were converted into "Naaman" stores). This segment was 62.6% of 2013 sales.

 

Also operating some 200 points of sale in MEGA RETAIL's supermarkets.

 

2.    Home textile items: manufacturers (via subcontractors), importers and marketers of home textile products and related items. Activity was assumed following the merging of fully owned VARDINON. Operating 49 retail stores under the name "vardinon". This segment was 37.4% of 2013 sales.

 

Sales (besides retail stores) are to local marketing chains and wholesalers, Institutional markets (e.g. hotels, restaurants, banquet halls, catering companies, enterprises, etc.), unions and Group’s own chain (incl. MEGA chain).

 

88% of purchase is import, mostly (66%) from China.

 

Sole local representatives of (among others): GRAUPERA, ECOGLASS, SIMPLY WHITE, PERFECTO, ROBERTO BELLINI, GIROTTI, AETERNUM, BELLISSIMO, CONCORDE, PASABAHCE, OCEAN CONNECTION.

 

Operating from headquarters premises, rented from affiliated company BEE GROUP RETAIL, on an area of 2,275 sq. meters, in 26 Harav Shalom Sabazi Street, Rosh Ha'ayin, from BEE GROUP's logistics center, a 3-floor building on an area of 3,500 sq. meters, rented, in Rosh Ha'ayin Western Industrial Zone, and from stores nationwide.and from retail stores nationwide.

 

Subject left its premises in Har Atzmon, Ramla.

 

Having 595 employees (divided: 307 in Household, 288 in Home Textile).

 

MEANS

 

Consolidated B/S shows:

                                                                                           NIS (thousands)

                                                                                   31.12.2012           31.12.2013

ASSETS

Current assets

     Cash and cash equivalents                                                9,006                   2,764

     Customers                                                                     35,233                 35,249

     Other debtors and affiliates                                              12,340                 16,678

     Other assets                                                                    4,595                   3,239

     Stock                                                                           103,149                 87,037

                                                                                        164,323               144,967

Non-current assets

     Fixed assets                                                                  17,632                 22,196

     Intangible assets                                                            31,826                 31,026

     Other non-current assets                                                   7,589                   8,948

                                                                                          57,047                 62,170

                                                                                        221,370               207,137

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

LIABILITIES

Current liabilities                                                                129,988               120,255

Long term liabilities                                                              30,253                 22,954

Equity                                                                                61,129                 63,928

                                                                                        221,370               207,137

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

Current market value US$ 14.1 million.

 

In 2005 subject offerred bonds and options to the public thrugh the Stock Exchange, raising NIS 30 million.

 

In July 2013 subject reported it received waivers from banks regarding its financial covenants. In August 2013 subject reported it does not meet one of the covenants, however following the waivers, no immediate redemption of debt will be required. Currently subject meets all its financial covenants.

 

In July 2013 subject reported that its credit line from Bank Hapoalim increased to NIS 40 million (up from 30 million).

 

In October 2013 subject raised (by rights issuing) NIS 9.74 million.

 

There are 5 charges for unlimited amounts registered on the company's assets, in favor of Bank Otsar Hahayal Ltd., Israel Discount Bank Ltd., Bank Leumi Le'Israel Ltd. and Bank Hapoalim Ltd. (last 4 charges placed May 2013, prior charge placed September 2008).

 

 

sales

                                                                    Consolidated Statement of Income

                                                                                      NIS (thousands)

                                                                                    Year ended 31.12

                                                                             2011              2012              2013

Sales                                                                   266,462          290,502          300,551

 

Gross profit                                                          136,409          154,961          158,163

 

Operating income (loss)                                            8,196             7,251           (1,955)

 

Profit (loss) before taxes on income                           2,178             1,598           (8,731)

 

Net income (loss)                                                     1,962                811           (6,454)

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

 

 

OTHER COMPANIES

 

MILBO LTD., 100%, import services for subject and others.

 

ALON BLUE SQUARE ISRAEL LTD. (BSI), "grand" parent company, a holding company, current market value US$ 260.2 million, holds the following subsidiaries:

 

BEE GROUP RETAIL LTD., 100%, BSI Group non-food retail arm.

 

DOCTOR BABY LTD., 98.1%, owns 100% of DOCTOR BABY MARKETING & DISTRIBUTION 888 LTD., operating 17 branches

 

KFAR HASHA'ASHUIM MARKETING LTD., 35%,

AM-PM LTD., supermarket chain, specializing in the metro areas,

DINERS CLUB ISRAEL LTD., 37% (further 25% also owned by the Group), credit card services ("Diners Club"),

BEE SQUARE REAL ESTATE LOGISTIC CENTER LTD.,

SQUARE REAL ESTATE RESIDENCE LTD.,

SQUARE REAL ESTATE TEL AVIV MARKET LTD.,

YOU LOYALTY PLAN GP, 75%,

RADIO NON-STOP LTD., 26.4%, one of the well-known radio stations in Israel,

MEGA NOFESH YASHIR LTD., 50%, tourism services,

ALON CELLULAR LTD. ("You Phone"), cellular operator and telecom services,

DOR ALON HOLDINGS (2004) LTD.,

MEGA RETAIL LTD., operates the food sector of BSI Group, operating a supermarkets chain with 213 supermarkets, holds 51% of EDEN BRIUT TEVA MARKET LTD. (Eden Nature Market), health & organic supermarket chain (21 branches).

BLUE SQUARE REAL ESTATE LTD. (BSRE), 74.71%, real estate holdings (including real estate properties where the stores' chain operate from), publicly traded on TASE, current market value US$ 475 million.

DOR-ALON ENERGY IN ISRAEL (1988) LTD., 78.43%, oil and energy operations in Israel, publicly traded on TASE, current market value US$ 141.2 million, owns:

 

DOR-ALON GAS TECHNOLOGY LTD., importers, marketers and suppliers of gas and allied products and services.

 

DOR ALON RETAIL SITES MANAGEMENT LTD., managing Group's petrol stations and commercial activity of 206 petrol stations and 215 convenient stores.

 

ALON” ISRAEL OIL COMPANY LTD., roof company of ALON ISRAELGroup, also controls (main holdings, among many others):

 

·         PIZZA HUT LLP, 100%, "Pizza Hut" restaurants concessionaires in Israel,

S.D. LOOL FOOD (KFC), 70%, Kentucky Fried Chicken restaurants concessionaires in Israel,

DERECH ERETZ HIGHWAYS MANAGEMENT CORP. LTD., 20%, "cross-Israel" highway operator (Highway #6), an electronic toll highway,

 

ALON USA ENERGY INC., 67%, publicly traded on the NYSE, current market value US$ 1.05 billion, holding a refinery in Texas, USA, marketing petrol under "Fina" label to 1,300 petrol stations throughout the USA and operates over 170 Seven / Eleven branches in the USA. (Owns ALON USA PARTNERS, LP, a spin-off of the refinery activities, in IPO process on NYSE.

 

ALON GAS EXPLORATION LTD., 80.3%, publicly traded on TASE, current market value US$ 301.9 million, deals (via DOR GAS PARTNERSHIP) in natural gas and oil exploration and production.

BANKERS

 

According to our files:

Israel Discount Bank Ltd., Hamoshavot Square Branch (No. 014), Tel Aviv.

 

Since we could not speak to subject's officials, we could not confirm a/m bank data.

 

 

CHARACTER AND REPUTATION

 

As a/m, in August 2013 subject reported it did not meet on of its financial covenants.

 

Apart from that, nothing unfavorable learned.

 

Subject is veteran and a local well-known chain, among the leading in their field.

 

In October 2007, BEE GROUP RETAIL completed deals for the acquisition of 51.5% of subject's shares from its controlling shareholders for NIS 97 million.

In April 2007, BEE acquired around 86% of the "Vardinon" retail chain for home textile goods, for NIS 37.427 million. VARDINON TEXTILE (also known as WARDINON) activities were originally founded in the 1920s.

 

In January 2008, as part of its expansion strategy and becoming BSI Group platform for the household products activities, subject completed the acquisition of sister companies from BEE GROUP RETAIL: (1) SHESHET HOUSHOLD CHAIN STORES (fully owned by BEE) in a shares swap transaction, according to a company value of NIS 85 million. (2) All the shares (85%) in VARDINON TEXTILE LTD., for NIS 36.94 million (shift finalized September 2008).

 

In February 2011 subject completed the acquisition of the remaining shares of VARDINON for NIS 7.6 million,

and VARDINON, which was publicly traded, became a private company

 

ALON ISRAEL Group is a large leading concern. The National Kibbutzim Movement, one of its owners, belongs to some 270 agricultural cooperative societies spread nationwide. Dudi Weissman, who heads the Group, is among the leading businessmen in Israel.

 

ALON ISRAEL Group completed a strategic structural change, according to which subject’s parent BSI Group  became a roof holding company to the supermarkets chain (via MEGA RETAIL, 2nd largest supermarket chain in Israel), consumer goods retail (via 100% BEE GROUP RETAIL), real estate (via 78% BSRE) and oil/ energy operations (via 80% DOR-ALON ENERGY IN ISRAEL).

 

Also as part of the move, in October 2010 BSI Group completed the move of reaching full ownership in BEE GROUP RETAIL: in 2005 it acquired 50% in consideration of NIS 25 million, in April 2007 increased holdings to 60%, in September 2008 reached 85% (acquiring 25% from Avi Katz and Ronen Levy, for NIS 35.4 million) and finally in October 2010 paid NIS 24.5 million for the reminding 15% within 5 years. BEE GROUP RETAIL is one of the local largest non-food retail chains and the largest franchise group in Israel.

 

ALON ISRAEL Group has been confronting major shocks in recent years, that emanate from its wide expansion strategic moves along the last years (expanding to several different markets – energy and fuel in Israel and the USA, real estate and retail), for which it went through wide capital raising from the public. Due to the global and local economic environment sales have been falling and market value deteriorated, despite the reorganization scheme and attempts to save costs by merging activities. By mid 2012 the Group reached a situation where it has debts of over NIS 2 billion to bond holders (plus hundred millions to its bankers, reaching debts of around NIS 3 billion), which it may find difficult to pay apart from 2016. This means that for the next couple of years the Group's situation seems fine, but for the longer term, it depends on recovery in the markets, as well as the sales that should start arriving –from 2014- from the natural gas drillings in which ALON ISRAEL Group has 4% stake.

 

As part of streamlining in the Group, VARDINON and SHESHET were merged into subject, and BSI sold 65% of its holdings in KFAR HASHA'ASHUIM for NIS 26 million.

 

ALON ISRAEL intends to merge BEE GROUP into MEGA RETAIL, after which subject will be MEGA RETAIL's subsidiary, and all retail activities will operate via ALON's logistic centers.

 

In 2000 subject acquired of one of its main rivals, MILBO LTD. for US$ 6 million. In 2002 all of MILBO LTD activities were merged with subject.

 

In March 2014 subject reported that it meets the Stock Exchange 'Small Corporation' status , which provides certain relives concerning CPA declarations, subsidiary valuations and financial reportings, and more.

 

According to Central Bureau of Statistics (CBS), import of consumer goods in 2013 marked a 2.2% increase continuing the rise of 1.9% in 2012 and 9.8% in 2011. Most of the rise was in durable goods (4.1%), which comprising some 40% of the import volume, while import in durable goods rose by mere 0.9% from 2012. Main rise derived from import of Household Utensils in 2013 which rose by 2.5% from 2012, summing up to NIS 2,546 million (in NIS terms, 9.5% in $ terms), after 1.7% in 2012.

 

From the CBS National Accounts for 2013, it turns that expenditure by local households on private consumption grew by 3.7% from 2012, after rising by 3.2% in 2012 and by 3.8% in 2011. Per-capita expenditure increased in 2013 by 1.8%.

Consumption expenditure by households on durable goods rose by 3.7% from 2012 (after remaining level in 2012 and rising 7.9% rise in 2011), although a breakdown shows that expenditure on furniture and jewelry rose by 3.5%, in contrast to a 0.9% decrease in electric appliances and other equipment.

 

The local household products market is considered highly competitive after reaching market saturation. It includes household textile, tableware and kitchenware and utensils, bath accessories and ornaments &decorative items, ceramic and glass ware, etc. According to estimations, the local household products market volume reaches NIS 2.5 – 3 billons annually (of which circa NIS 1 billion for “home textile”), and includes retail, wholesale, institutional markets (Retail chains capture 30% of the market share, specialization stores 20%, while the institutional and workers unions sector has 50% share).

 

 

SUMMARY

 

Notwithstanding the losses, considered good for Good for trade engagements.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.95

UK Pound

1

Rs.99.36

Euro

1

Rs.82.15

                

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.