MIRA INFORM REPORT

 

 

Report Date :

16.04.2014

 

IDENTIFICATION DETAILS

 

Name :

ITOCHU PLASTICS PTE., LTD.

 

 

Formerly Known As :

C.ITOH PLASTICS INTERNATIONAL PTE. LTD.

 

 

Registered Office :

9, Raffles Place, 41-01, Republic Plaza, 048619

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

28.04.1988

 

 

Com. Reg. No.:

198801314-D

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Plastic Raw Materials, Plastics and Chemical Products

 

 

No. of Employees :

48 [2014]

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 


 

Status :

Satisfactory

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

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

 

 

ECGC Country Risk Classification List – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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. 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 in 2011-13, 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. 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

 

 

 

 


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

198801314-D

COMPANY NAME

:

ITOCHU PLASTICS PTE., LTD.

FORMER NAME

:

C.ITOH PLASTICS INTERNATIONAL PTE. LTD. (03/01/1994)

INCORPORATION DATE

:

28/04/1988

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

9, RAFFLES PLACE, 41-01, REPUBLIC PLAZA, 048619, SINGAPORE.

BUSINESS ADDRESS

:

9, RAFFLES PLACE, 41-01, REPUBLIC PLAZA, 048619, SINGAPORE.

TEL.NO.

:

65-62300400

FAX.NO.

:

65-6230578

WEB SITE

:

WWW.ITOCHUPLASTICS.COM

CONTACT PERSON

:

JUN MURAMATSU ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF PLASTIC RAW MATERIALS, PLASTICS AND CHEMICAL PRODUCTS

ISSUED AND PAID UP CAPITAL

:

2,750,000.00 ORDINARY SHARE, OF A VALUE OF SGD 2,750,000.00

SALES

:

USD 1,134,996,000 [2013]

NET WORTH

:

USD 37,707,000 [2013]

STAFF STRENGTH

:

48 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 


HISTORY / BACKGROUND

 

The Subject 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 Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject 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 Subject is insolvent. The Subject 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 Subject is principally engaged in the (as a / as an) trading of plastic raw materials, plastics and chemical products.

 

The immediate and ultimate holding company of the Subject is ITOCHU CORPORATION, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

11/04/2014

SGD 2,750,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ITOCHU CORPORATION

5-1, KITA-AOYAMA 2-CHOME, MINATO-KU, TOKYO 107-8077, JAPAN.

T06UF0268

1,925,000.00

70.00

ITOCHU SINGAPORE PTE LTD

9, RAFFLES PLACE, 41-01, REPUBLIC PLAZA, 048619, SINGAPORE.

198904241G

825,000.00

30.00

 

 

 

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

------

 

 

 

2,750,000.00

100.00

 

 

 

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TSUTOMU ARAKAWA

Address

:

21, MCCALLUM STREET, 19-02, THE CLIFT, 069047, SINGAPORE.

IC / PP No

:

F0379161X

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

22/07/2011

 

 

 

 

 

 

 

 

 

 

 

 

 


DIRECTOR 2

 

Name Of Subject

:

HIROTAKA SUGIHARA

Address

:

7, ORANGE GROVE ROAD, 01-14, TREETOPS EXECUTIVE RESIDENCES, 258355, SINGAPORE.

IC / PP No

:

G5281366U

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2012

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

AKIHIRO UEDA

Address

:

1-5-12-116 NAKATEHARA, KOHOKU-KU, YOKOHAMA-CITY, KANAGAWA-PREF, JAPAN.

IC / PP No

:

MZ0449863

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

01/07/2002

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

MR. JUN MURAMATSU

Address

:

28, SCOTTS ROAD, 07-02, SCOTTS 28, 228223, SINGAPORE.

IC / PP No

:

G5278285L

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2012

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 5

 

Name Of Subject

:

YASUSHI KUNITOMI

Address

:

100, ROBERTSON QUAY, 05-11, ROBERTSON 100, 238250, SINGAPORE.

IC / PP No

:

G5713486R

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

22/07/2011

 

 

 

 

 

 

 

 

 

 

 

 




MANAGEMENT

 

 

 

1)

Name of Subject

:

JUN MURAMATSU

 

Position

:

MANAGING DIRECTOR

 

 

 

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHANG SOW KUEN

 

IC / PP No

:

S1365694J

 

 

 

 

 

Address

:

130, GEYLANG EAST AVENUE 1, 02-299, 380130, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

Company Secretary

:

CHAN CHOW PHENG

 

IC / PP No

:

S1298885J

 

 

 

 

 

Address

:

59, TELOK BLANGAH HEIGHTS, 04-11, 100059, 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 SUBJECT


* A check has been conducted in our databank againt the Subject 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

:

YES

Overseas

:

YES

 

 

 


The Subject 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

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 



CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

ASIA

Credit Term

:

30 - 60 DAYS

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

PLASTIC RAW MATERIALS, PLASTICS AND CHEMICAL PRODUCTS

 

 

 

 

 

Total Number of Employees:

 

YEAR

2014

2013

2012

 

 

 

 

 

 


GROUP

N/A

N/A

160

 

 

 

 

 

 

COMPANY

48

48

40

 

 

 

 

 

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of plastic raw materials, plastics and chemical products.

The Subject deals with the follwings:


* LDPE (Low Density Polyethylene)
* EVA (Ethylene Vinyl Acetate Copolymer)
* LLDPE (Linear Low Density Polyethylene)
* HDPE (High Density Polyethylene)
* PP Homopolymer, Random Copolymer, Block Copolymer, Terpolymer
* Alpha-Olefin Copolymer


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62300400

Match

:

N/A

 

 

 

Address Provided by Client

:

9 RAFFLES PLACE #41-01 REPUBLIC PLAZA SINGAPORE-048619

Current Address

:

9, RAFFLES PLACE, 41-01, REPUBLIC PLAZA, 048619, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


On 9th April 2014 we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Decreased

[

33.95%

]

 

Profit/(Loss) Before Tax

:

Increased

[

20.92%

]

 

Return on Shareholder Funds

:

Acceptable

[

28.58%

]

 

Return on Net Assets

:

Favourable

[

34.64%

]

 

 

 

 

 

 

 

 

The shrinking turnover could be the result of more entrants into the market which eroded the Subject's market share.The Subject's management have been efficient in controlling its operating costs. The Subject's management had generated acceptable return for its shareholders using its assets.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

2 Days

]

 

Debtor Ratio

:

Unfavourable

[

81 Days

]

 

Creditors Ratio

:

Favourable

[

39 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

1.09 Times

]

 

Current Ratio

:

Unfavourable

[

1.12 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Favourable

[

14.60 Times

]

 

Gearing Ratio

:

Favourable

[

0.01 Times

]

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Due to the efficient control of its operating costs, the Subject was able to remain profitable despite lower turnover achieved during the year. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

 

 

 

 

 

 

 

Overall financial condition of the Subject : STABLE

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

 

 

 

 

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

 

 

 

 

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

 

 

 

 

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

 

 

 

 

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

 

 

 

 

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

 

 

 

 

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

 

 

 

 

 

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

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

 

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

 

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1988, the Subject is a Private Limited company, focusing on trading of plastic raw materials, plastics and chemical products. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. The capital standing of the Subject is fair. With an adequate share capital, the Subject has the potential of expanding its business in future.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. The Subject is operating on a medium scale and it has approximately 48 employees in its business operations. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.


Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 37,707,000, the Subject should be able to maintain its business in the near terms.


Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry


Based on the above condition, we recommend credit be granted to the Subject promptly.

 



PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2013-03-31

2012-03-31

2010-12-31

2009-12-31

2008-12-31

Months

12

15

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

 

 

 

 

 

 

TURNOVER

1,134,996,000

1,718,392,000

1,311,323,000

1,213,361,000

1,093,473,000

Other Income

682,000

595,000

507,000

955,000

85,000

 

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

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

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

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

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

Total Turnover

1,135,678,000

1,718,987,000

1,311,830,000

1,214,316,000

1,093,558,000

 

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

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

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

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

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

 

 

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

11,948,000

9,985,000

12,820,000

20,503,000

5,772,000

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

248,000

101,000

251,000

218,000

279,000

 

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

12,196,000

10,086,000

13,071,000

20,721,000

6,051,000

Taxation

(1,420,000)

(1,196,000)

(1,564,000)

(2,259,000)

(718,000)

 

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

10,776,000

8,890,000

11,507,000

18,462,000

5,333,000

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

 

 

As previously reported

28,870,000

23,980,000

20,473,000

8,011,000

5,678,000

 

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

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

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

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

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

As restated

28,870,000

23,980,000

20,473,000

8,011,000

5,678,000

 

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

39,646,000

32,870,000

31,980,000

26,473,000

11,011,000

DIVIDENDS - Ordinary (paid & proposed)

(4,000,000)

(4,000,000)

(8,000,000)

(6,000,000)

(3,000,000)

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

35,646,000

28,870,000

23,980,000

20,473,000

8,011,000

 

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

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

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

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

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

 

 

 

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

 

 

 

Term loan / Borrowing

897,000

1,031,000

728,000

1,367,000

3,446,000

 

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

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

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

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

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

 

897,000

1,031,000

728,000

1,367,000

3,446,000

 

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

 

 

 

 

 

FIXED ASSETS

540,000

706,000

142,000

133,000

158,000

 

 

 

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

 

 

 

Associated companies

3,278,000

3,080,000

3,118,000

3,046,000

2,893,000

Investments

2,042,000

2,042,000

2,042,000

2,042,000

2,042,000

 

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

5,320,000

5,122,000

5,160,000

5,088,000

4,935,000

 

 

 

 

 

 

INTANGIBLE ASSETS

 

 

 

 

 

Others

176,000

176,000

176,000

139,000

220,000

 

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

176,000

176,000

176,000

139,000

220,000

 

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

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

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

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

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

TOTAL LONG TERM ASSETS

6,036,000

6,004,000

5,478,000

5,360,000

5,313,000

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

Stocks

7,149,000

11,587,000

13,210,000

14,539,000

4,390,000

Trade debtors

253,191,000

278,818,000

278,576,000

267,639,000

134,245,000

Other debtors, deposits & prepayments

2,418,000

1,083,000

300,000

890,000

307,000

Short term deposits

-

-

-

75,000

9,053,000

Amount due from holding company

1,985,000

1,286,000

1,268,000

766,000

1,798,000

Amount due from related companies

32,203,000

26,180,000

26,944,000

31,243,000

20,488,000

Amount due from associated companies

-

-

-

65,000

1,000

Cash & bank balances

133,000

832,000

2,856,000

205,000

332,000

 

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

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

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

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

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

TOTAL CURRENT ASSETS

297,079,000

319,786,000

323,154,000

315,422,000

170,614,000

 

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

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

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

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

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

TOTAL ASSET

303,115,000

325,790,000

328,632,000

320,782,000

175,927,000

 

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

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

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

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

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

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

Trade creditors

120,982,000

190,868,000

212,573,000

201,813,000

70,190,000

Other creditors & accruals

337,000

592,000

833,000

518,000

776,000

Bank overdraft

-

40,000

192,000

72,000

179,000

Short term borrowings/Term loans

366,000

198,000

-

-

-

Deposits from customers

2,081,000

2,247,000

4,037,000

2,373,000

2,491,000

Amounts owing to holding company

10,372,000

2,602,000

1,605,000

2,389,000

1,321,000

Amounts owing to related companies

129,604,000

96,986,000

81,769,000

88,976,000

90,419,000

Provision for taxation

1,573,000

1,179,000

1,592,000

2,402,000

787,000

 

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

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

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

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

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

TOTAL CURRENT LIABILITIES

265,315,000

294,712,000

302,601,000

298,543,000

166,163,000

 

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

31,764,000

25,074,000

20,553,000

16,879,000

4,451,000

 

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

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

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

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

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

TOTAL NET ASSETS

37,800,000

31,078,000

26,031,000

22,239,000

9,764,000

 

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

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

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

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

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

 

 

 

 

 

 

SHARE CAPITAL

 

 

 

 

 

Ordinary share capital

1,473,000

1,473,000

1,473,000

1,473,000

1,473,000

 

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

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

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

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

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

TOTAL SHARE CAPITAL

1,473,000

1,473,000

1,473,000

1,473,000

1,473,000

 

 

 

 

 

 

RESERVES

 

 

 

 

 

Exchange equalisation/fluctuation reserve

588,000

603,000

553,000

270,000

252,000

Retained profit/(loss) carried forward

35,646,000

28,870,000

23,980,000

20,473,000

8,011,000

 

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

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

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

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

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

TOTAL RESERVES

36,234,000

29,473,000

24,533,000

20,743,000

8,263,000

 

 

 

 

 

 

 

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

37,707,000

30,946,000

26,006,000

22,216,000

9,736,000

 

 

 

 

 

 

LONG TERM LIABILITIES

 

 

 

 

 

Deferred taxation

93,000

132,000

25,000

23,000

28,000

 

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

93,000

132,000

25,000

23,000

28,000

 

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

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

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

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

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

 

37,800,000

31,078,000

26,031,000

22,239,000

9,764,000

 

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

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

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

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

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

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

 

 

 

 

 

Cash

133,000

832,000

2,856,000

280,000

9,385,000

Net Liquid Funds

133,000

792,000

2,664,000

208,000

9,206,000

Net Liquid Assets

24,615,000

13,487,000

7,343,000

2,340,000

61,000

Net Current Assets/(Liabilities)

31,764,000

25,074,000

20,553,000

16,879,000

4,451,000

Net Tangible Assets

37,624,000

30,902,000

25,855,000

22,100,000

9,544,000

Net Monetary Assets

24,522,000

13,355,000

7,318,000

2,317,000

33,000

BALANCE SHEET ITEMS

 

 

 

 

 

Total Borrowings

366,000

238,000

192,000

72,000

179,000

Total Liabilities

265,408,000

294,844,000

302,626,000

298,566,000

166,191,000

Total Assets

303,115,000

325,790,000

328,632,000

320,782,000

175,927,000

Net Assets

37,800,000

31,078,000

26,031,000

22,239,000

9,764,000

Net Assets Backing

37,707,000

30,946,000

26,006,000

22,216,000

9,736,000

Shareholders' Funds

37,707,000

30,946,000

26,006,000

22,216,000

9,736,000

Total Share Capital

1,473,000

1,473,000

1,473,000

1,473,000

1,473,000

Total Reserves

36,234,000

29,473,000

24,533,000

20,743,000

8,263,000

LIQUIDITY (Times)

 

 

 

 

 

Cash Ratio

0.00

0.00

0.01

0.00

0.06

Liquid Ratio

1.09

1.05

1.02

1.01

1.00

Current Ratio

1.12

1.09

1.07

1.06

1.03

WORKING CAPITAL CONTROL (Days)

 

 

 

 

 

Stock Ratio

2

2

4

4

1

Debtors Ratio

81

59

78

81

45

Creditors Ratio

39

41

59

61

23

SOLVENCY RATIOS (Times)

 

 

 

 

 

Gearing Ratio

0.01

0.01

0.01

0.00

0.02

Liabilities Ratio

7.04

9.53

11.64

13.44

17.07

Times Interest Earned Ratio

14.60

10.78

18.95

16.16

2.76

Assets Backing Ratio

25.54

20.98

17.55

15.00

6.48

PERFORMANCE RATIO (%)

 

 

 

 

 

Operating Profit Margin

1.07

0.59

1.00

1.71

0.55

Net Profit Margin

0.95

0.52

0.88

1.52

0.49

Return On Net Assets

34.64

35.77

53.01

99.32

97.27

Return On Capital Employed

34.48

35.52

52.27

98.39

93.45

Return On Shareholders' Funds/Equity

28.58

28.73

44.25

83.10

54.78

Dividend Pay Out Ratio (Times)

0.37

0.45

0.70

0.32

0.56

NOTES TO ACCOUNTS

 

 

 

 

 

Contingent Liabilities

0

0

0

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.26

UK Pound

1

Rs.100.71

Euro

1

Rs.83.27

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NNA

 

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.