MIRA INFORM REPORT

 

 

Report Date :

29.04.2014            

 

IDENTIFICATION DETAILS

 

Name :

ARAV KIDS S.P.A.

 

 

Registered Office :

Localita' Pagliarelle, SN  80030  - San Vitaliano   (NA)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

06.11.2008

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Retail sale of clothing in specialised stores

 

 

No. of Employees

From 26 to 35

 

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 – 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

 


Company name and address

 

ARAV KIDS S.P.A.

 

 

Localita' Pagliarelle, SN

 

80030   - San Vitaliano   (NA)      -IT-

 

 

Summary

 

Fiscal Code

:

06189741215

Legal Form

:

Joint stock company

Establishment Date

:

06/11/2008

Equity

:

2.000.000

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 26 to 35

 

 

Activity

 

Retail sale of clothing in specialised stores

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 06189741215

 

Chamber of Commerce no. : 276764 of Caserta

 

Chamber of Commerce no. : 67467 of Enna

 

Chamber of Commerce no. : 800723 of Napoli since 19/11/2008

 

V.A.T. Code : 06189741215

 

Establishment date

: 06/11/2008

Legal duration

: 31/12/2040

Nominal Capital

: 2.420.000

Subscribed Capital

: 2.420.000

Paid up Capital

: 2.420.000

 

OFFICE ADDRESS

 

Cis Di Nola Isola  3 - Lotto 323- 80035 Nola (Na) Italy


 

Members

 

Nagar

Paolo

 

Born in Napoli

(NA)

on 08/07/1967

- Fiscal Code : NGRPLA67L08F839Q

 

Residence:

Dei Martiri

, 30

- 80121

Napoli

(NA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

05/06/2013

 

Ammaturo

Giuseppe

 

Born in Palma Campania

(NA)

on 15/02/1969

- Fiscal Code : MMTGPP69B15G283C

 

Residence:

Nuova Sarno

, 558

- 80036

Palma Campania

(NA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

05/06/2013

Director

05/06/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Pricewaterhousecoopers S.p.a. In Breve

Pwc

 

 

Residence:

Monte Rosa

, 91

- 20149

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Auditor

18/12/2013

 

Marano Nunziata

Anna Maria Gaetana

 

Born in San Gennaro Vesuviano

(NA)

on 30/08/1972

- Fiscal Code : MRNNMR72M70H860Z

 

Residence:

Nuova Sarno

, 558

- 80036

Palma Campania

(NA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

05/06/2013

Managing Director

05/06/2013

 

Prejudicial Events found with cancellations*

 

Legal Mortgage - 23/02/2006. - 10.667 Euro. Event writing-off

  GEST LINE S. P. A.

 

No Protests registered

 

Oliva

Pietro

 

Born in Scafati

(SA)

on 13/09/1963

- Fiscal Code : LVOPTR63P13I483N

 

Residence:

Rivolta

, 25

- 80040

Striano

(NA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

05/06/2013

 

Mg S.p.a.

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

*Concerns also partially erased events.

 


 

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.

 

Ammaturo

Giuseppe

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

G.a.d.a. L'abbigliamento Per I Bambini Di Ammaturo Giuseppe E C. S.a.s.

Palma Campania (NA) - IT -

05768940636

General Partner

Withdrawn

Registered

Mg S.r.l.

San Vitaliano (NA) - IT -

03627721214

Sole Director

Active

Registered

Megi S.r.l.

Nola (NA) - IT -

06970791213

Director

Active

Registered

Megi S.r.l.

Nola (NA) - IT -

06970791213

Board Chairman

Active

Registered

Arav Fashion S.p.a.

San Vitaliano (NA) - IT -

07433471211

Director

Active

Registered

Arav Fashion S.p.a.

San Vitaliano (NA) - IT -

07433471211

Board Chairman

Active

Registered

Rovi S.r.l.

Napoli (NA) - IT -

06970691215

Sole Director

Active

Registered

 

Marano Nunziata

Anna Maria Gaetana

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Conf.amm. S.a.s. Di Marano Nunziata AnnaMaria Gaetana

Palma Campania (NA) - IT -

03372921217

General Partner

Withdrawn

Ceased

Arav Holding S.r.l. A Socio Unico

Palma Campania (NA) - IT -

02626781211

Sole Director

Withdrawn

Registered

Arav Holding S.r.l. A Socio Unico

Palma Campania (NA) - IT -

02626781211

General Partner

Withdrawn

Registered

Arav Holding S.r.l. A Socio Unico

Palma Campania (NA) - IT -

02626781211

Sole partner

Withdrawn

Registered

Arav Trade S.r.l. A Socio Unico In Liquidazione

Nola (NA) - IT -

04247561212

Sole partner

Withdrawn

In liquidation

Mg S.r.l.

San Vitaliano (NA) - IT -

03627721214

Sole Director

Withdrawn

Registered

Mg S.r.l.

San Vitaliano (NA) - IT -

03627721214

Sole partner

Withdrawn

Registered

Sh Group S.r.l.

Napoli (NA) - IT -

06721101217

Director

Withdrawn

Registered

Megi S.r.l.

Nola (NA) - IT -

06970791213

Managing Director

Active

Registered

Megi S.r.l.

Nola (NA) - IT -

06970791213

Director

Active

Registered

Arav Fashion S.p.a.

San Vitaliano (NA) - IT -

07433471211

Managing Director

Active

Registered

Arav Fashion S.p.a.

San Vitaliano (NA) - IT -

07433471211

Director

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

Oliva Pietro

Striano - IT -

LVOPTR63P13I483N

48.000 .Eur

1,98

Mg S.p.a.

03627721214

2.372.000 .Eur

98,01

 

 

Direct Participations

 

The Company under review has no participations in other Companies.



Firm's location and structure

 

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

 

-

Legal and operative seat

 

Pagliarelle

, SN

- 80030

- San Vitaliano

(NA)

- IT -

 

Total Surface: 100 Sq.mt.

 

-

Branch

(Shop)

since 30/07/2012

 

Provinciale Per Nola

, SNC

- 80030

- San Vitaliano

(NA)

- IT -

 

-

Branch

(Shop)

since 01/10/2012

 

Provinciale 336

, SNC

- 81025

- Marcianise

(CE)

- IT -

 

Total Surface: 132 Sq.mt.

 

-

Branch

(Shop)

since 23/04/2013

 

Mandre Bianche

, SNC

- 94011

- Agira

(EN)

- IT -

 

Total Surface: 61 Sq.mt.

 

Employees

: 28

 

Fittings and Equipment for a value of 24.000

Eur

 

Stocks for a value of 5.850.000

Eur

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

Garrone

Marco

 

Born in Milano

(MI)

on 03/02/1963

- Fiscal Code : GRRMRC63B03F205G

 

Residence:

Ruffini Fratelli

, 10

- 20123

Milano

(MI)

- IT -

 

Ex-Postions

Temporary Auditor

 

Ammaturo

Giuseppe

 

Born in Palma Campania

(NA)

on 15/02/1969

- Fiscal Code : MMTGPP69B15G283C

 

Residence:

Nuova Sarno

, 558

- 80036

Palma Campania

(NA)

- IT -

 

Ex-Postions

Sole Director

 

Busnach

Piero Alberto

 

Born in Alessandria D'egitto

( )

on 09/08/1954

- Fiscal Code : BSNPLB54M09Z336I

 

Residence:

De Togni Aristide

, 10

- 20123

Milano

(MI)

- IT -

 

Ex-Postions

Permanent Auditor

 

Bontempelli

Mauro Dario

 

Born in Milano

(MI)

on 22/02/1954

- Fiscal Code : BNTMDR54B22F205G

 

Residence:

Domenichino

, 49

- 20149

Milano

(MI)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Maresca

Maurizio

 

Born in Positano

(SA)

on 16/08/1946

- Fiscal Code : MRSMRZ46M16G932U

 

Residence:

Caracciolo

, 71

- 80062

Meta

(NA)

- IT -

 

Ex-Postions

Assistant board Chairman

Director

 

Giove

Giuseppe

 

Born in Gioia del Colle

(BA)

on 31/12/1974

- Fiscal Code : GVIGPP74T31E038O

 

Residence:

G. DI VITTORIO

, 29

- 70023

Gioia del Colle

(BA)

- IT -

 

Ex-Postions

Temporary Auditor

 

Stea

Patrizio

 

Born in Bari

(BA)

on 22/05/1974

- Fiscal Code : STEPRZ74E22A662V

 

Ex-Postions

Permanent Auditor



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

 

Company's starting of activities dates back to 2008.

The economic-financial analysis has been made on the base of the b/s of the latests three years.

Unstable economic results mark the company's financial state of affairs. ; in the last financial year a loss was registered (r.o.e. -76,26%) Upward trend as to the turnover in the last financial year (+13,06%).

A loss is registered as to the operating result (-4,33%).

The operating result is negative (Eur. -776.922).

At the end of the latest financial year, a negative gross operating margin of Eur. -151.228 was registered.

The ratio between shareholder's equity and borrowed capital is not well balanced, the indebtedness level is equal to 8,21 which is also improving if compared to the previous year.

The management generated equity capital for an amount of Eur. 1.540.675 , falling in comparison with the year before.

During the last financial year total debts volume reached Eur. 16.044.916 (Eur. 659.244 were m/l term ones) with no important change.

Moderate recourse to bank credit while the exposure towards suppliers is rather high but lined up with the field's average.

The available funds are good.

As far as the collection of credit goes, the average is high (114,94 days). also in relation to the average of the sector.

Cash flow is negative at the end of financial year 2012.

Subordinate employment cost is of Eur. 506.272, i.e. 1,87% on total production costs. , with a 1,94% incidence on turnover.

The incidence of the financial charges is of -1,18% on the sales amount.



Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

26.120.239

Profit (Loss) for the period

-1.174.866

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

23.102.466

Profit (Loss) for the period

216.549

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

14.378.540

Profit (Loss) for the period

101.303



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

440

880

. . Research,develop. and advert.expens.

139.947

233.711

327.476

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

5.192

7.812

7.700

. . Goodwill

. . Assets in formation and advance paymen.

62.500

. . Other intangible fixed assets

80.007

29.753

45.497

. Total Intangible Fixed Assets

225.146

334.216

381.553

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

18.860

30.042

37.437

. . Industrial and commercial equipment

5.532

7.587

9.641

. . Other assets

205.231

178.852

213.175

. . Assets under construction and advances

16.529

. Total Tangible fixed assets

246.152

216.481

260.253

. FINANCIAL FIXED ASSETS

. . Equity investments

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

50.000

. . . . Within 12 months

. . . . Beyond 12 months

50.000

. . . 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

50.000

. . . . Within 12 months

. . . . Beyond 12 months

50.000

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

50.000

Total fixed assets

521.298

550.697

641.806

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

5.763.278

6.031.734

2.616.907

. . Advance payments

90.087

690.102

595.509

. Total Inventories

5.853.365

6.721.836

3.212.416

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

8.791.709

7.707.790

4.371.457

. . Beyond 12 months

12.284

. . Trade receivables

8.339.463

7.524.674

4.285.391

. . . . Within 12 months

8.339.463

7.524.674

4.285.391

. . . . 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

9.472

37.803

. . . . Within 12 months

37.803

. . . . Beyond 12 months

9.472

. . Receivables for anticipated taxes

208.505

23.454

15.870

. . . . Within 12 months

208.505

23.454

15.870

. . . . Beyond 12 months

. . Receivables due from third parties

246.553

159.662

32.393

. . . . Within 12 months

243.741

159.662

32.393

. . . . Beyond 12 months

2.812

. Total Credits not held as fixed assets

8.803.993

7.707.790

4.371.457

. 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

2.561.737

1.273.172

2.242.973

. . Checks

151.644

19.892

39.405

. . Banknotes and coins

23.365

12.737

21.140

. Total Liquid funds

2.736.746

1.305.801

2.303.518

Total current assets

17.394.104

15.735.427

9.887.391

ADJUSTMENT ACCOUNTS

. Discount on loans

249.247

243.549

. Other adjustment accounts

45.414

Total adjustments accounts

45.414

249.247

243.549

TOTAL ASSETS

17.960.816

16.535.371

10.772.746

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

2.420.000

1.420.000

100.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

15.893

5.065

. Reserve for Own shares

. Statute reserves

. Other reserves

1.000.000

-2

. Accumulated Profits (Losses)

279.648

73.926

-20.738

. Profit( loss) of the year

-1.174.866

216.549

101.303

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

1.540.675

2.715.540

180.563

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

100.000

. . Taxation fund, also differed

24.454

372

496

. . Other funds

206.051

312.756

110.010

Total Reserves for Risks and Charges

330.505

313.128

110.506

Employee termination indemnities

26.067

19.666

11.487

ACCOUNTS PAYABLE

. . . . Within 12 months

15.385.672

13.462.736

9.170.190

. . . . Beyond 12 months

659.244

1.300.000

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

1.521.770

. . . . Within 12 months

221.770

. . . . Beyond 12 months

1.300.000

. . Due to banks

3.595.672

3.588.350

3.086.340

. . . . Within 12 months

3.595.672

3.588.350

3.086.340

. . . . Beyond 12 months

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

30.059

. . . . Within 12 months

30.059

. . . . Beyond 12 months

. . Trade payables

7.912.051

7.115.406

4.466.910

. . . . Within 12 months

7.912.051

7.115.406

4.466.910

. . . . 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

1.215.473

399.322

. . . . Within 12 months

1.215.473

399.322

. . . . Beyond 12 months

. . Due to the tax authorities

3.191.383

2.212.053

1.263.528

. . . . Within 12 months

2.532.139

2.212.053

1.263.528

. . . . Beyond 12 months

659.244

. . Due to social security and welfare inst.

43.701

40.238

37.753

. . . . Within 12 months

43.701

40.238

37.753

. . . . Beyond 12 months

. . Other payables

86.636

107.367

63.830

. . . . Within 12 months

86.636

107.367

63.830

. . . . Beyond 12 months

Total accounts payable

16.044.916

13.462.736

10.470.190

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

18.653

24.301

Total adjustment accounts

18.653

24.301

TOTAL LIABILITIES

17.960.816

16.535.371

10.772.746

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

-576.071

Risk accounts

-500.000

-709.519

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

26.120.239

23.102.467

14.378.540

. Changes in work in progress

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

185.231

261.435

176.304

. . Contributions for operating expenses

28.526

. . Different income and revenues

185.231

261.435

147.778

Total value of production

26.305.470

23.363.902

14.554.844

PRODUCTION COSTS

. Raw material,other materials and consum.

16.721.213

18.322.000

10.083.926

. Services received

7.050.604

7.170.701

4.837.681

. Leases and rentals

853.989

1.015.055

860.981

. Payroll and related costs

506.272

499.477

257.869

. . Wages and salaries

395.133

386.543

196.780

. . Social security contributions

89.211

91.412

42.708

. . Employee termination indemnities

21.931

21.250

10.599

. . Pension and similar

. . Other costs

-3

272

7.782

. Amortization and depreciation

480.183

212.779

142.755

. . Amortization of intangible fixed assets

139.331

113.177

112.509

. . Amortization of tangible fixed assets

68.417

48.650

30.246

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

272.435

50.952

. Changes in raw materials

196.223

-5.068.609

-2.100.143

. Provisions to risk reserves

145.511

180.652

66.907

. Other provisions

. Other operating costs

1.128.397

160.179

74.653

Total production costs

27.082.392

22.492.234

14.224.629

Diff. between value and cost of product.

-776.922

871.668

330.215

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

3.173

297

1.266

. . 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

297

1.266

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

297

1.266

. Interest and other financial expense

-312.434

-291.983

-119.865

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

291.983

119.865

Total financial income and expense

-309.261

-291.686

-118.599

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

142.833

48.733

3.629

. . Gains on disposals

2.560

2.251

. . Other extraordinary income

142.833

46.173

1.378

. Extraordinary expense

-221.028

-99.974

-4.343

. . Losses on disposals

-130

. . Taxes relating to prior years

. . Other extraordinary expense

-221.028

-99.844

-4.343

Total extraordinary income and expense

-78.195

-51.241

-714

Results before income taxes

-1.164.378

528.741

210.902

. Taxes on current income

10.488

312.192

109.599

. . current taxes

171.457

319.900

124.973

. . differed taxes(anticip.)

-160.969

-7.708

-15.374

. Net income for the period

-1.174.866

216.549

101.303

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-1.174.866

216.549

101.303

 

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

0,03

0,03

0,06

0,13

Elasticity Ratio

Units

0,97

0,95

0,92

0,85

Availability of stock

Units

0,33

0,41

0,30

0,54

Total Liquidity Ratio

Units

0,64

0,55

0,62

0,22

Quick Ratio

Units

0,15

0,08

0,21

0,04

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

8,21

4,48

38,03

4,36

Self Financing Ratio

Units

0,09

0,16

0,02

0,14

Capital protection Ratio

Units

0,19

0,40

-0,11

0,56

Liabilities consolidation quotient

Units

0,04

0,00

0,14

0,15

Financing

Units

10,41

4,96

57,99

5,86

Permanent Indebtedness Ratio

Units

0,12

0,17

0,14

0,31

M/L term Debts Ratio

Units

0,04

0,00

0,12

0,10

Net Financial Indebtedness Ratio

Units

0,56

0,84

12,76

0,98

CORRELATION

Fixed assets ratio

Units

4,27

4,97

2,32

2,02

Current ratio

Units

1,13

1,17

1,08

1,15

Acid Test Ratio-Liquidity Ratio

Units

0,75

0,67

0,73

0,36

Structure's primary quotient

Units

2,96

4,93

0,28

1,06

Treasury's primary quotient

Units

0,18

0,10

0,25

0,07

Rate of indebtedness ( Leverage )

%

1165,78

608,92

5966,20

707,22

Current Capital ( net )

Value

2.008.432

2.272.691

717.201

61.776

RETURN

Return on Sales

%

-2,66

1,86

1,70

2,62

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

%

-76,26

7,97

56,10

6,19

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

%

-75,58

19,47

116,80

15,72

Return on Investment ( R.O.I. )

%

-4,33

5,27

3,07

3,25

Return/ Sales

%

-2,97

3,77

2,30

2,94

Extra Management revenues/charges incid.

%

n.c.

24,84

30,68

31,16

Cash Flow

Value

-694.683

429.328

244.058

20.178

Operating Profit

Value

-776.922

871.668

330.215

23.558

Gross Operating Margin

Value

-151.228

1.265.099

539.877

40.605

MANAGEMENT

Credits to clients average term

Days

114,94

117,26

107,29

26,46

Debts to suppliers average term

Days

133,43

102,06

101,89

152,76

Average stock waiting period

Days

80,67

104,74

80,43

158,60

Rate of capital employed return ( Turnover )

Units

1,45

1,40

1,33

1,10

Rate of stock return

Units

4,46

3,44

4,48

2,21

Labour cost incidence

%

1,94

2,16

1,79

10,29

Net financial revenues/ charges incidence

%

-1,18

-1,26

-0,82

-1,31

Labour cost on purchasing expenses

%

1,87

2,22

1,81

10,25

Short-term financing charges

%

1,95

2,17

1,14

2,10

Capital on hand

%

68,76

71,57

74,92

90,76

Sales pro employee

Value

1.088.343

1.540.164

1.797.317

267.102

Labour cost pro employee

Value

21.094

33.298

32.233

30.754

 

 


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

:

3.092.859

Population living in the region

:

5.788.986

Number of families in the region

:

1.966.064

 

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

 

- per food products

:

475

- per non food products

:

1.304

- per energy consume

:

79

 

 

Sector Data

 

The values are calculated on a base of 2.211 significant companies.

 

The companies cash their credits on an average of 26 dd.

The average duration of suppliers debts is about 153 dd.

The sector's profitability is on an average of 2,62%.

The labour cost affects the turnover in the measure of 10,29%.

Goods are held in stock in a range of 159 dd.

The difference between the sales volume and the resources used to realize it is about 1,10.

The employees costs represent the 10,25% of the production costs.

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered remarkably risky.

In the region 80.616 protested subjects are found; in the province they count to 41.815.

The insolvency index for the region is 1,40, , while for the province it is 1,36.

Total Bankrupt companies in the province : 18.217.

Total Bankrupt companies in the region : 28.514.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.50

UK Pound

1

Rs.101.69

Euro

1

Rs.83.62

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.