MIRA INFORM REPORT

 

 

Report Date :

15.04.2014 

 

IDENTIFICATION DETAILS

 

Name :

OFFICINE GAUDINO - S.P.A.

 

 

Registered Office :

Via Xxv Aprile,   16  13836 – Cossato (BI)           

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

15.07.1980

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of textile machinery, machinery and systems for auxiliary y treatment of textiles, sewing and weaving machines

 

 

No. of Employees

From 51 to 70

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Slow 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 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

D

 


 

ITALY ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level

 

Source : CIA

 

 

Company name and address

 

OFFICINE GAUDINO - S.P.A.

 

Via Xxv Aprile,   16  13836 – Cossato (BI)            -IT-

 

 

Summary

 

Fiscal Code

:

01224430023

Legal Form

:

Joint stock company

start of Activities

:

15/07/1980

Equity

:

Over 2.582.254

Turnover Range

:

6.500.000/7.750.000

Number of Employees

:

from 51 to 70

 

 

Activity

 

Manufacture of textile machinery, machinery and systems for auxiliary y treatment of textiles, sewing and weaving machines (including spare parts and accessories)

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 01224430023

 

Foreign Trade Reg. no. : 3151 of Biella since 24/12/1991

 

Chamber of Commerce no. : 127729 of Biella since 26/08/1980

 

Chamber of Commerce no. : 127729 of Vercelli since 26/08/1980 until 01/01/1994

 

Firms' Register : BI004-7776 of Biella since 19/02/1996

 

V.A.T. Code : 01224430023

 

Tribunal Co. Register : 7776 of since 19/02/1996

 

Foundation date

: 15/07/1980

Establishment date

: 15/07/1980

Start of Activities

: 15/07/1980

Legal duration

: 31/12/2050

Nominal Capital

: 3.563.850

Subscribed Capital

: 3.563.850

Paid up Capital

: 3.563.850

 

Members

 

Gaudino

Paola

 

Born in Cossato

(VC)

on 22/03/1961

- Fiscal Code : GDNPLA61C62D094H

 

Residence:

Q.sella

, 46

- 13836

Cossato

(BI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

Institor

25/02/1994

 

No Prejudicial events are reported

 

No Protests registered

 

Gaudino

Piero

 

Born in Cossato

(VC)

on 19/07/1955

- Fiscal Code : GDNPRI55L19D094F

 

Residence:

Marconi

, 25

- 13836

Cossato

(BI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Managing Director

29/04/2012

Director

29/04/2012

Board Chairman

29/04/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Gaudino

Roberto

 

Born in Cossato

(VC)

on 23/01/1957

- Fiscal Code : GDNRRT57A23D094E

 

Residence:

Per Piatto

, 29

- 13010

Quaregna

(BI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Managing Director

29/04/2012

Director

29/04/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Companies connected to members *


*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Gaudino

Piero

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Lema Lezzeni S.r.l.

Olgiate Comasco (CO) - IT -

03008800132

Managing Director

Withdrawn

Registered

Piroga - S.a.s. Di Dilva Giletta E C.

Biella (BI) - IT -

00392200028

Limited Partner

Active

Registered

Immobiliare Civile San Pietro S.s.

Cossato (BI) - IT -

92002420021

Partner

Active

Registered

Immobiliare Papiro S.s.

Cossato (BI) - IT -

00391650025

Partner

Active

Registered

 

Gaudino

Roberto

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Societa' Cooperativa Sociale - La BetullA

Vigliano Biellese (BI) - IT -

01462570027

Permanent Auditor

Withdrawn

Registered

Lema Lezzeni S.r.l.

Olgiate Comasco (CO) - IT -

03008800132

Board Chairman

Withdrawn

Registered

Piroga - S.a.s. Di Dilva Giletta E C.

Biella (BI) - IT -

00392200028

Limited Partner

Active

Registered

Immobiliare Papiro S.s.

Cossato (BI) - IT -

00391650025

Partner

Active

Registered

Marta S.s.

Quaregna (BI) - IT -

92004260029

Partner

Active

Registered

Immobiliare Sant'elena S.s.

Cossato (BI) - IT -

92000480027

Partner

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.




 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Gaudino Piero

Cossato - IT -

GDNPRI55L19D094F

1.781.925 .Eur

50,00

Gaudino Roberto

Quaregna - IT -

GDNRRT57A23D094E

1.781.925 .Eur

50,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Le Ciminiere S.r.l.

Valle Mosso - IT -

01407270022

5.000 .Eur

0,66

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

Xxv Aprile

, 16

- 13014

- Cossato

(BI)

- IT -

 

TELEX

: 223125 GAU

 

PHONE

: 015925241

 

PHONE

: 015925242

 

FAX

: 0159840055

 

Employees

: 50

 

Assistants

: 3

 

Fittings and Equipment for a value of 3.000.000

Eur

 

Stocks for a value of 3.350.000

Eur

 

The firm operates abroad as exporter..

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- its own agents

 

Import comes generally from the following nations:

- France

 

Export is mainly towards:

- Italy

 

- Austria

 

- France

 

- Great Britain

 

- Greece

 

- Ireland

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited partnership

Joint stock company

31/12/1993

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Officine Gaudino di p.Gaudino e C. Sas

Officine Gaudino SpA

31/12/1993

 

EX-MEMBERS / EX-POSITIONS:

 

Gaudino

Dante

 

Born in Valle San Nicolao

(VC)

on 04/12/1926

- Fiscal Code : GDNDNT26T04L620N

 

Residence:

Marconi

, 25

- 13836

Cossato

(BI)

- IT -

 

Ex-Postions

Procurator

Chairman

Director

Managing Director

 

Gaudino

Piero

 

Born in Cossato

(VC)

on 19/07/1955

- Fiscal Code : GDNPRI55L19D094F

 

Residence:

Marconi

, 25

- 13836

Cossato

(BI)

- IT -

 

Ex-Postions

General Partner

 

Gaudino

Roberto

 

Born in Cossato

(VC)

on 23/01/1957

- Fiscal Code : GDNRRT57A23D094E

 

Residence:

Per Piatto

, 29

- 13010

Quaregna

(BI)

- IT -

 

Ex-Postions

General Partner

 

Immobiliare Gaudino S.a.S.

 

 

Ex-Postions

Limited Partner



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.




 

Financial and Economical Analysis

 

Subject is active since 1980

An eco-fin analysis has been made on the base od the b/s fo the years 2010, 2011 and 2012.

Under the financial profile unstable results are noted. anyway in 2012 a positive result was achieved (r.o.e. 1,18%). The turnover is falling if compared with the previous financial year (eamp;FAT1eamp;%).

The operating result was positive in the last financial year (1,32%) and reflects the field's average.

The amount of the operating result for the year 2012 is of Eur. 153.356 showing a fall as opposed to the previous year (-44,03%).

The economic management produced a gross operating margin of Eur. 758.475 with no sensible increase as against 2011.

From a financial aspect the company's status covers total short-term debts; the indebtedness volume in 2012 is in fact 0,19 improved in comparison with the year before (1,49.).

It's shareholders funds amount to Eur. 3.519.078 on the same levels as the year before.

Total indebtedness was equal to Eur. 6.982.111 (Eur. 5.234.942 was the value of m/l term debts) , decreasing if compared to 2011 (-34,34%).

Bank borrowings' volume is slightly high but the recourse to suppliers' credit is modest below the sector's average.

The management determines a good range of liquidity.

Trade credits average terms are 41,38 days. , shorter than the sector's average.

The financial management generated a cash flow of Eur. 646.527.

Labour cost expenses amount to Eur. 1.894.586 , representing 27,78% on the total of production costs. , whereas the incidence on sales revenues is of 28,23%.

Finacial chareges are high: the incidence on sales volume amounts to -1,84%



Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

6.711.291

Profit (Loss) for the period

41.408

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

9.390.317

Profit (Loss) for the period

118.299

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

6.627.156

Profit (Loss) for the period

-14.542

 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

2.827

4.241

3.298

. . Research,develop. and advert.expens.

. . Industrial patent rights

2.060

12.701

28.062

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

96.428

102.922

1.216

. Total Intangible Fixed Assets

101.315

119.864

32.576

. TANGIBLE FIXED ASSETS

. . Real estate

2.657.963

2.739.177

2.626.340

. . Plant and machinery

2.891.197

3.240.855

998.835

. . Industrial and commercial equipment

108.593

170.628

168.906

. . Other assets

305.913

330.107

257.035

. . Assets under construction and advances

. Total Tangible fixed assets

5.963.666

6.480.767

4.051.116

. FINANCIAL FIXED ASSETS

. . Equity investments

13.480

13.480

13.480

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

13.480

13.480

13.480

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

13.480

13.480

13.480

Total fixed assets

6.078.461

6.614.111

4.097.172

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

3.227.193

3.310.254

3.059.629

. . Work in progress and semimanufactured

75.123

. . Work in progress on order

. . Finished goods

64.062

346.500

214.131

. . Advance payments

62.218

22.728

36.206

. Total Inventories

3.353.473

3.679.482

3.385.089

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

1.070.542

4.254.060

1.191.187

. . Beyond 12 months

56.324

29.386

28.832

. . Trade receivables

771.350

3.767.416

920.727

. . . . Within 12 months

771.350

3.767.416

920.727

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

192.197

428.085

274.271

. . . . Within 12 months

154.654

417.338

263.524

. . . . Beyond 12 months

37.543

10.747

10.747

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

163.319

87.945

25.021

. . . . Within 12 months

144.538

69.306

6.936

. . . . Beyond 12 months

18.781

18.639

18.085

. Total Credits not held as fixed assets

1.126.866

4.283.446

1.220.019

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

1.072.890

577.889

1.024.965

. . Checks

. . Banknotes and coins

1.332

1.091

4.141

. Total Liquid funds

1.074.222

578.980

1.029.106

Total current assets

5.554.561

8.541.908

5.634.214

ADJUSTMENT ACCOUNTS

. Discount on loans

6.553

4.282

5.535

. Other adjustment accounts

Total adjustments accounts

6.553

4.282

5.535

TOTAL ASSETS

11.639.575

15.160.301

9.736.921

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

3.563.850

3.563.850

3.563.850

. Additional paid-in capital

1.032.914

1.032.914

1.032.914

. Revaluation reserves

. Legal reserve

273.233

267.318

267.318

. Reserve for Own shares

. Statute reserves

. Other reserves

151.162

151.162

151.161

. Accumulated Profits (Losses)

-1.543.489

-1.655.873

-1.641.331

. Profit( loss) of the year

41.408

118.299

-14.542

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

3.519.078

3.477.670

3.359.370

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

3.675

3.595

5.090

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

3.675

3.595

5.090

Employee termination indemnities

1.134.711

1.043.424

978.307

ACCOUNTS PAYABLE

. . . . Within 12 months

1.747.169

5.760.770

2.558.446

. . . . Beyond 12 months

5.234.942

4.874.229

2.835.708

. . Bonds

4.871.228

5.232.706

3.194.185

. . . . Within 12 months

361.478

361.478

361.478

. . . . Beyond 12 months

4.509.750

4.871.228

2.832.707

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

189.750

1.200.000

. . . . Within 12 months

9.001

1.200.000

. . . . Beyond 12 months

180.749

. . Due to other providers of finance

569.251

. . . . Within 12 months

28.463

. . . . Beyond 12 months

540.788

. . Advances from customers

293.761

678.965

327.923

. . . . Within 12 months

290.156

676.014

324.972

. . . . Beyond 12 months

3.605

2.951

2.951

. . Trade payables

707.214

3.127.053

1.434.845

. . . . Within 12 months

707.214

3.127.053

1.434.845

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

97.616

69.680

112.330

. . . . Within 12 months

97.616

69.680

112.330

. . . . Beyond 12 months

. . Due to social security and welfare inst.

68.310

93.823

92.258

. . . . Within 12 months

68.310

93.823

92.258

. . . . Beyond 12 months

. . Other payables

184.981

232.772

232.613

. . . . Within 12 months

184.931

232.722

232.563

. . . . Beyond 12 months

50

50

50

Total accounts payable

6.982.111

10.634.999

5.394.154

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

613

Total adjustment accounts

613

TOTAL LIABILITIES

11.639.575

15.160.301

9.736.921

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

140.735

65.000

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

6.711.293

9.390.315

6.627.155

. Changes in work in progress

-282.438

57.246

214.131

. Changes in semi-manufact. products

. Capitalization of internal work

49.979

17.600

. Other income and revenues

495.358

198.051

29.517

. . Contributions for operating expenses

401.400

133.875

4.828

. . Different income and revenues

93.958

64.176

24.689

Total value of production

6.974.192

9.663.212

6.870.803

PRODUCTION COSTS

. Raw material,other materials and consum.

2.714.104

5.759.148

3.145.603

. Services received

1.431.060

1.477.066

1.309.863

. Leases and rentals

2.144

2.098

1.132

. Payroll and related costs

1.894.586

1.953.354

1.766.507

. . Wages and salaries

1.357.683

1.399.751

1.256.635

. . Social security contributions

409.462

427.241

397.167

. . Employee termination indemnities

127.441

126.362

112.705

. . Pension and similar

. . Other costs

. Amortization and depreciation

605.119

399.453

269.943

. . Amortization of intangible fixed assets

21.339

23.268

16.424

. . Amortization of tangible fixed assets

583.780

363.519

248.798

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

12.666

4.721

. Changes in raw materials

83.061

-250.625

145.039

. Provisions to risk reserves

. Other provisions

. Other operating costs

90.762

48.713

35.865

Total production costs

6.820.836

9.389.207

6.673.952

Diff. between value and cost of product.

153.356

274.005

196.851

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

2.830

6.773

53.900

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

2.830

6.773

53.900

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

2.830

6.773

53.900

. Interest and other financial expense

-126.599

-174.453

-222.416

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

126.599

174.453

222.416

Total financial income and expense

-123.769

-167.680

-168.516

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

58.499

68.345

10.293

. . Gains on disposals

56.864

. . Other extraordinary income

58.499

11.481

10.293

. Extraordinary expense

-415

-1.241

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-415

-1.241

Total extraordinary income and expense

58.499

67.930

9.052

Results before income taxes

88.086

174.255

37.387

. Taxes on current income

46.678

55.956

51.929

. . current taxes

46.678

55.956

51.929

. . differed taxes(anticip.)

. Net income for the period

41.408

118.299

-14.542

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

41.408

118.299

-14.542

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,52

0,44

0,42

0,18

Elasticity Ratio

Units

0,48

0,56

0,58

0,80

Availability of stock

Units

0,29

0,24

0,35

0,24

Total Liquidity Ratio

Units

0,19

0,32

0,23

0,48

Quick Ratio

Units

0,09

0,04

0,11

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,19

1,49

0,46

3,25

Self Financing Ratio

Units

0,30

0,23

0,35

0,19

Capital protection Ratio

Units

-0,02

-0,06

-0,06

0,63

Liabilities consolidation quotient

Units

3,65

1,03

1,49

0,19

Financing

Units

1,98

3,06

1,61

3,80

Permanent Indebtedness Ratio

Units

0,85

0,62

0,74

0,36

M/L term Debts Ratio

Units

0,55

0,39

0,39

0,11

Net Financial Indebtedness Ratio

Units

1,29

1,68

0,64

0,63

CORRELATION

Fixed assets ratio

Units

1,63

1,42

1,75

1,75

Current ratio

Units

3,18

1,48

2,20

1,21

Acid Test Ratio-Liquidity Ratio

Units

1,26

0,84

0,88

0,81

Structure's primary quotient

Units

0,58

0,53

0,82

1,03

Treasury's primary quotient

Units

0,61

0,10

0,40

0,06

Rate of indebtedness ( Leverage )

%

330,76

435,93

289,84

516,42

Current Capital ( net )

Value

3.807.392

2.781.138

3.075.768

422.465

RETURN

Return on Sales

%

9,63

5,51

3,85

3,35

Return on Equity - Net- ( R.O.E. )

%

1,18

3,40

-0,43

5,13

Return on Equity - Gross - ( R.O.E. )

%

2,50

5,01

1,11

14,77

Return on Investment ( R.O.I. )

%

1,32

1,81

2,02

4,16

Return/ Sales

%

2,29

2,92

2,97

4,11

Extra Management revenues/charges incid.

%

27,00

43,17

-7,39

28,57

Cash Flow

Value

646.527

517.752

255.401

122.482

Operating Profit

Value

153.356

274.005

196.851

144.752

Gross Operating Margin

Value

758.475

673.458

466.794

241.990

MANAGEMENT

Credits to clients average term

Days

41,38

144,43

50,02

111,85

Debts to suppliers average term

Days

61,39

155,53

115,91

128,30

Average stock waiting period

Days

179,88

141,06

183,88

80,43

Rate of capital employed return ( Turnover )

Units

0,58

0,62

0,68

1,08

Rate of stock return

Units

2,00

2,55

1,96

4,45

Labour cost incidence

%

28,23

20,80

26,66

19,12

Net financial revenues/ charges incidence

%

-1,84

-1,79

-2,54

-1,08

Labour cost on purchasing expenses

%

27,78

20,80

26,47

19,02

Short-term financing charges

%

1,81

1,64

4,12

2,68

Capital on hand

%

173,43

161,45

146,92

91,91

Sales pro employee

Value

113.750

153.939

120.493

198.432

Labour cost pro employee

Value

32.111

32.022

32.118

35.779

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

188.197

Population living in the region

:

4.330.172

Number of families in the region

:

1.889.207

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

429

- per non food products

:

1.789

- per energy consume

:

135

 

 

Sector Data

 

The values are calculated on a base of 1.206 significant companies.

 

The companies cash their credits on an average of 112 dd.

The average duration of suppliers debts is about 128 dd.

The sector's profitability is on an average of 3,35%.

The labour cost affects the turnover in the measure of 19,12%.

Goods are held in stock in a range of 80 dd.

The difference between the sales volume and the resources used to realize it is about 1,08.

The employees costs represent the 19,02% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 27.019 protested subjects are found; in the province they count to 1.057.

The insolvency index for the region is 0,63, , while for the province it is 0,56.

Total Bankrupt companies in the province : 750.

Total Bankrupt companies in the region : 14.165.

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.27

UK Pound

1

Rs.101.10

Euro

1

Rs.83.74

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.