MIRA INFORM REPORT

 

 

Report Date :

29.04.2014            

 

IDENTIFICATION DETAILS

 

Name :

IRMAOS VILA NOVA SA

 

 

Registered Office :

Avenida Das Industrias, 511, Lugar De Sam, Apartado 7079 Ribeirao 4760-725-Ribeirao Vila Nova De Famalicao Braga

 

 

Country :

Portugal

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

01.06.1987

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Wholesale of clothing and accessories

 

 

No. of Employees

349

 

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 :

Exist

 

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)

Portugal

B1

B1

 

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

 


 

PORTUGAL ECONOMIC OVERVIEW

 

Portugal has become a diversified and increasingly service-based economy since joining the European Community - the EU's predecessor - in 1986. Over the following two decades, successive governments privatized many state-controlled firms and liberalized key areas of the economy, including the financial and telecommunications sectors. The country qualified for the Economic and Monetary Union (EMU) in 1998 and began circulating the euro on 1 January 2002 along with 11 other EU members. The economy grew by more than the EU average for much of the 1990s, but the rate of growth slowed in 2001-08. The economy contracted in 2009, and fell again from 2011 to 2013, as the government implemented spending cuts and tax increases to comply with conditions of an EU-IMF financial rescue package, signed in May 2011. Austerity measures also have contributed to record unemployment and a wave of emigration not seen since the 1960s. Booming exports will contribute to growth and employment in 2014, but the need to continue to reduce private- and public-sector debt could weigh on consumption and investment. The government of Pedro PASSOS COELHO has stated its intention to reduce labor market rigidity, and, this, along with steps to trim the budget deficit, could make Portugal more attractive to foreign investors. The government reduced the budget deficit from 10.1% of GDP in 2009 to 5.1% in 2013, lower than the EU-IMF fiscal target of 5.5%. Despite these efforts, public debt has continued to grow and, in 2013, stands among the highest in the EU. As a result, the government may have difficulty regaining full bond market financing when the EU-IMF financing program expires in May 2014

 

Source : CIA

 

 

 


Company name and address

 

Identification

 

Name

IRMAOS VILA NOVA SA

IIC Number

206427

V.A.T. Number / NIF

501997784

Denomination

Salsa

Address

Avenida das Industrias, 511, Lugar de Sam, Apartado 7079

Locality

Ribeirao

Postal Code

4760-725-RIBEIRAO

Municipality

VILA NOVA DE FAMALICAO

District

BRAGA

Telephone

252450100

Fax

252492646

E-Mail

salsa@salsa.pt

Web Site

www.salsa.p/ www.ivn.pt

C.A.E.(Rev 3)

46421- Wholesale of clothing and accessories

 

 

Credit Recommendation

 

Credit Risk Level
Reduced Credit Risk

Credit Recommendation
Credit Worthy

Actual Condition
In activity

Payments
Good

Incidents
There are record of commercial incidents

 


 

Financial Highlights

 

2010

2011

2012

Net Sales

71.588.573,53

69.683.565,96

71.517.319,74

Net Income For the Year

6.873.676,93

8.419.608,86

6.295.633,74

Shareholders Funds

13.844.035,38

13.099.730,04

12.192.152,11

Stocks

15.239.376,85

17.735.188,37

15.617.503,03

LIABILITY

22.105.255,39

25.083.628,36

25.311.227,09

ASSETS

35.949.290,77

38.183.358,40

37.503.379,20

 

 

Business Concept

 

Consulted sources say that the subject has been respecting its payments and commercial commitments, so credit connections with this company are recommended.

 

 

Summary

 

Legal Form

Joint Stock Company

Constitution

01-06-1987

V.A.T. Number / NIF

501997784

Employees

349

Capital

4.250.000,00

Sales in : 31-12-2012

71.517.319,74

Shareholders Funds in: 31-12-2012

12.192.152,11

 


 

Governing Bodies

 

Board of Director's

FILIPE FERNANDO VILA NOVA AZEVEDO COSTA

Board of Director's President

CELSO MANUEL CAMILO MARTINS POCAS

Administrator

Fiscal Board

ANTONIO MANUEL ALVES DE SOUSA MARTINS

Fiscal Board Substitute

ARMINDO COSTA,SERRA CRUZ,MARTINS E ASSOCIADOS-SROC

Unique Fiscal

 

Gráficos de Análise Sectorial

 

 

Legal Structure

 

Registed on the Register Record Office of Vila Nova de Famalicao with the Register Number 501997784 previous number 2104 in 01-06-1988

Constitution celebrated in 01-06-1987 published on Diário da República number 146 of 02-07-1988

To oblige the company it is necessary 2 signature

 

 

Changes to Society

 

In 17-02-2013 on Portal MJ of 23-12-2012 social change

In 04-09-2012 on Portal MJ of 07-09-2012 board of director's change

In 17-07-2012 on Portal MJ of 28-08-2012 board of director's change

In 09-03-2012 on Portal MJ of 08-05-2012 social change

In 28-12-2010 on Portal MJ of 03-01-2011 merge

 


 

Capital

 

The Capital is 4.250.000,00 , divided in 850000 shares , with a nominal value of 5,00

 

 

Activities

 

Line of Business

Percentage

Manufacture and sale of clothing and accessories

100%



Type of Clients

Private Companies/Public

Sales Conditions

Cash/credit

 

Geographic Distribution of Sales

 

Internal Market

International Market

 

Year

EU

Extra-EU

Total

 

2012

31.173.978,55

43,59%

29.121.550,61

40,72%

11.221.790,58

15,69%

71.517.319,74

2011

33.614.812,24

48,24%

26.356.380,88

37,82%

9.712.372,84

13,94%

69.683.565,96

2010

39.383.901,93

55,01%

23.804.070,43

33,25%

8.400.601,17

11,73%

71.588.573,53

 

Geographic Distribution of Purchases

 

Internal Market

International Market

 

Year

EU

Extra-EU

Total

 

2012

30.982.733,90

82,57%

644.705,58

1,72%

5.896.522,85

15,71%

37.523.962,33

2011

24.946.183,54

63,78%

6.511.967,23

16,65%

7.656.744,72

19,58%

39.114.895,49

2010

20.140.339,73

51,79%

9.591.298,63

24,67%

9.153.256,24

23,54%

38.884.894,60

 


 

Trade Marks

 

Salsa

 

Denominations

 

Salsa

 

Banks and Financial Institutions

 

BANCO SANTANDER TOTTA SA

Centro Empresas Guimarães

CAIXA GERAL DE DEPOSITOS, SA

Vila Nova de Famalicao

BANCO BPI, SA

Trofa

BANCO ESPIRITO SANTO, SA

Trofa

CAIXA DE CREDITO AGRICOLA MUTUO

Vila Nova de Famalicao

 

Incidents

 

 

Legal Actions

 

Date

Process

Author

Type

Amount

Judicial District

Court

Situation

03-11-2011

228783/11.2YIPRT

Peres & Partners - Inovação, Marketing e Design, Lda.

Especial Cump.Obrig. Pecuniarias DL 269/98

15.375,00

Vila Nova de Famalicão-Juízos Compet. Cível de V.N.Famalicão

5

Resolvida

22-09-2010

3093/10.9TJVNF

Aveiclean, Limpeza e Conservação, Ldª.

Sumária

21.002,91

Vila Nova de Famalicão-Juízos Compet. Cível de V.N.Famalicão

3

Resolvida

 


 

Employees

 

Year

Total

Men

Women

 

2012

349

225

64%

124

36%

2011

315

204

65%

111

35%

2010

288

191

66%

97

34%

 

Insurance

 

Companhia de Seguros Açoreana SA

Império Bonança Companhia de Seguros SA

Tranquilidade Seguros SA

Crédito Agrícola Seguros SA

 

Head Office and Installations

 

Head office, warehouse and factory owned Avenidas das Indústrias, 511, Lugar de Sam, Apartado 7079 , Ribeirao, 4760-725, RIBEIRAO-VILA NOVA DE FAMALICAO, Tel:252450200, Fax:252492646

 

 

Special Information

 

Event

General Description

Scission

A 17 December 2007cisão/fusão highlighted by the assets and liabilities associated with the activity of dressing and finishing (washing and dyeing), procurement of goods and managing the production of jackets, pants and jeans of the brand owner of Salsa Company Vila Nova II-Brothers Clothing industry of SA, further including employment contracts allocated to that activity and ainde highlighted by the assets and liabilities relating to the management of stores in Portugal (marketing artigose dissemination of the concept Salsa), comprising the respective lease agreements and various equipment assigned to the area to merge into society SLS-Salsa-Apparel Trade and Diffusion SA., even including labor contracts assigned to that activity.

Merge

A 28 December 2010, a merger by the global transfer of assets of the firm BROTHERS VILA NOVA II-GARMENT INDUSTRY SA in holder.

 

Financial Demonstration SNC

Balance Sheet SNC

CoinEUROS

Year:2012

 

2012

2011

2010

% Var.2012/2011

 

ASSET

Non-current assets

Tangible fixed assets

1.180.597,80

980.976,90

828.317,66

20,35

Intangible assets

132.898,27

80.685,09

114.733,18

64,71

Deferred tax assets

93.544,64

87.857,34

63.081,94

6,47

Total

1.407.040,71

1.149.519,33

1.006.132,78

22,40

Current assets

Inventories

15.617.503,03

17.735.188,37

15.239.376,85

(11,94)

Costumers

12.683.126,64

13.340.958,17

11.754.252,12

(4,93)

Advances to suppliers

13.521,08

State and other public entities

362.490,59

249.625,00

188.789,98

45,21

Shareholders/partners

4.006.315,37

2.337.641,04

2.396.829,92

71,38

Other accounts receivable

451.521,09

437.957,49

753.326,07

3,10

Deferrals

328.455,28

386.709,89

419.668,58

(15,06)

Other financial assets

67.500,00

Cashier and bank deposits

2.565.905,41

2.545.759,11

4.190.914,47

0,79

Total

36.096.338,49

37.033.839,07

34.943.157,99

(2,53)

TOTAL ASSET

37.503.379,20

38.183.358,40

35.949.290,77

(1,78)

SHAREHOLDERS FUNDS AND LIABILITIES

SHAREHOLDERS FUNDS

Capital

4.250.000,00

4.250.000,00

4.250.000,00

Legal reserves

1.150.000,00

1.150.000,00

1.150.000,00

Other reserves

925.853,77

925.853,77

925.853,77

Net retained

2.038.561,75

1.316.051,78

600.166,27

54,90

Other shareholders funds changes

32.102,85

38.215,63

44.338,41

(16,00)

Total

8.396.518,37

7.680.121,18

6.970.358,45

9,33

Net income for the period

6.295.633,74

8.419.608,86

6.873.676,93

(25,23)

Antecipated dividends

(2.500.000,00)

(3.000.000,00)

(16,67)

TOTAL OF SHAREHOLDERS FUNDS

12.192.152,11

13.099.730,04

13.844.035,38

(6,93)

LIABILITY

Non-current liiabilities

Provisions

107.299,00

Financing obtained

4.481.413,16

4.468.463,76

5.599.167,62

0,29

Diferred taxes liabilities

8.025,71

9.553,91

(16,00)

Total

4.489.438,87

4.478.017,67

5.706.466,62

0,26

Current liabilities

Suppliers

14.464.426,07

14.423.885,07

11.148.245,89

0,28

Advances from costumers

1.321,26

State and other public entities

2.727.747,84

2.557.072,23

2.420.106,72

6,67

Financing obtained

1.128.515,29

1.826.574,91

1.053.069,88

(38,22)

Other payable accounts

2.499.777,76

1.798.078,48

1.777.366,28

39,02

Total

20.821.788,22

20.605.610,69

16.398.788,77

1,05

TOTAL LIABILITIES

25.311.227,09

25.083.628,36

22.105.255,39

0,91

TOTAL SHAREHOLDERS FUNDS AND LIABILITIES

37.503.379,20

38.183.358,40

35.949.290,77

(1,78)

INCOME STATEMENT

INCOME AND EXPENSES

Sales and services

71.517.319,74

69.683.565,96

71.588.573,53

2,63

Operating government grants

6.338,93

12.957,36

15.655,01

(51,08)

Variation in production inventories

(1.101.386,22)

385.464,97

633.151,86

(385,73)

Work for the entity itself

2.537,12

Cost of goods sold and materials consumed

36.780.113,75

35.590.675,98

38.207.197,02

3,34

Suppliers and external services

16.258.565,51

14.475.342,39

16.404.358,58

12,32

Personnel costs

7.510.883,37

7.601.659,93

7.400.594,97

(1,19)

Impairment of inventories (losses/revearsals)

156.208,01

652.355,90

167.438,73

(76,05)

Impairment of receivables (losses/revearsals)

394.501,26

31.648,25

575.950,97

1.146,52

Provisions (increases/reductions)

(24.151,42)

Other income and gains

457.915,47

214.686,95

356.078,54

113,29

Other expenses and losses

662.084,26

794.714,36

770.319,41

(16,69)

Result before depreciation, financing costs and taxes

9.117.831,76

11.174.429,85

9.070.136,38

(18,40)

Expenses/reversals of depreciation and amortization

473.037,38

445.186,85

444.580,19

6,26

Operating result (before financing costs and taxes)

8.644.794,38

10.729.243,00

8.625.556,19

(19,43)

Interest and similar income obtained

192.685,81

172.010,69

123.435,89

12,02

interest and similar expenses incurred

414.397,27

274.362,69

310.808,91

51,04

Net before taxes

8.423.082,92

10.626.891,00

8.438.183,17

(20,74)

Income tax of the period

2.127.449,18

2.207.282,14

1.564.506,24

(3,62)

Net profit for the period

6.295.633,74

8.419.608,86

6.873.676,93

(25,23)

 

RATIOS SNC

 

Closing Date

2012

2011

2010

 

 

TURNOVER RATIOS

Shareholder's Funds Profitability

0,516

0,643

0,497

Assets Profitability

0,231

0,281

0,24

Sales Net Profitability

0,088

0,121

0,096

EFFICIENCY RATIOS

Medium Term Receivable

64,73

69,879

59,93

Asset Rotation

1,907

1,825

1,991

PRODUCTIVITY RATIOS

Productivity

4,625

4,485

4,511

SHORT TERM RATIOS

General Liquidity

1,734

1,797

2,131

Reduced Liquidity

0,984

0,937

1,202

Immediate Liquidity

0,123

0,124

0,256

MEDIUM LONG TERM RATIOS

Financial Autonomy

0,325

0,343

0,385

Solvability

0,482

0,522

0,626

Borrowed Capital Structure

0,823

0,821

0,742

General Debt

0,46

0,481

0,481

Medium Long Term Debt

0,368

0,341

0,404

Debt Structure

0,823

0,821

0,742

Capital Structure

2,716

2,925

2,426

Operational and Financial Risk

Operational Leverage Level

4,018

3,178

3,87

Financial Leverage Level

1,026

1,01

1,022

Combined Leverage Level

4,122

3,21

3,955

 

CASH FLOW STATEMENT

 

Rubrics

2012

2011

PERIODS

 

CASH FLOWS FROM OPERATIONAL ACTIVITIES

Customers receipts

79.814.426,65

75.031.562,79

6,37%

Payments to suppliers

60.337.652,20

58.403.856,59

3,31%

Payments to employees

7.108.153,64

7.094.780,30

0,19%

Cash at bank generated from operations

12.368.620,81

9.532.925,90

29,75%

Payment/receipt of income tax

(1.856.121,13)

(1.684.535,83)

(10,19)%

Other receipts/payments

102.566,53

442.554,55

(76,82)%

Cash Flows from Operational Activities (A)

10.615.066,21

8.290.944,62

28,03%

CASH FLOWS' INVESTMENT ACTIVITIES

Payments regarding:

Fixed tangible assets

707.914,05

554.897,74

27,58%

Intangible assets

-

18.991,20

-

Financial investments

-

-

-

Other assets

8.189.305,94

5.255.572,09

55,82%

Receipts from:

Fixed tangible assets

4.876,02

-

-

Intangible assets

-

-

-

Financial investments

-

-

-

Other assets

6.520.631,61

5.314.760,97

22,69%

Investment subsidies

-

-

-

Interest and similar income

91.183,83

232.243,93

(60,74)%

Dividends

-

-

-

Cash Flows' Investments Activities (B)

(2.280.528,53)

(282.456,13)

(707,39)%

CASH FLOWS' INVESTMENT ACTIVITIES

Receipts from:

Obtained financing

-

750.000,00

-

Paying-up of capital and other equity instruments

-

-

-

Coverage of losses

-

-

-

Donations

-

-

-

Other financing operations

1.649.264,14

1.783.826,26

(7,54)%

Payments regarding:

Obtained financing

711.050,72

595.708,31

19,36%

Interests and similar expenses

336.377,88

206.351,51

63,01%

Dividends

7.198.627,09

9.109.018,52

(20,97)%

Capital's redution and other equity instruments

-

-

-

Other financing operations

1.694.137,55

2.309.962,53

(26,66)%

Cash Flows' Financing Activities ©

(8.290.929,10)

(9.687.214,61)

14,41%

Variation in cash at bank and its equivalents (A+B+C)

43.608,58

(1.678.726,12)

102,60%

Effect of exchange differences

(23.462,28)

33.570,76

(169,89)%

Cash at bank and its equivalents at the start of period

2.545.759,11

4.190.914,47

(39,26)%

Cash at bank and its equivalents at the end of period

2.565.905,41

2.545.759,11

0,79%

 

CASH FLOWS

 

Movimentos do Periodo de 2012

Rubrics

Initial balance

Debits

Credits

Final balance

 

PERIOD'S CARRYING AMOUNT AND MOVEMENTS

 

Cash in hand

4.284,00

2.749.579,08

2.736.970,80

16.892,28

Order deposits

626.426,82

103.307.424,83

102.675.061,50

1.258.790,15

Other bank deposits

1.915.048,29

9.567.675,11

10.192.500,42

1.290.222,98

Total cash at bank and bank deposits

2.545.759,11

115.624.679,02

115.604.532,72

2.565.905,41

Of which: Bank deposits abroad

2.596,54

970.205,40

819.752,80

153.049,14

 

Rubrics

Value

 

OTHER INFORMATION

 

Receipts from:

 

Non-life insurance claims

-

Operating subsidies

-

Cash at bank and its equivalents not available for use

-

 

ASSETS IMPAIRMENT

 

Movimentos do Periodo de 2012

Impairment losses

Impairment losses reversals

Rubrics

Recognized in profit and loss

On revalued assets recognized in equity

Total

Recognized in profit and loss

Recognized in Equity

Total

 


 

Individual assets

 

Fixed tangible assets

0,00

-

-

0,00

-

-

Goodwill

-

0,00

0,00

0,00

0,00

-

Intangible assets

0,00

-

-

0,00

-

-

Investment properties (cost model)

0,00

0,00

-

0,00

0,00

-

Investments in progress

0,00

0,00

-

0,00

0,00

-

Financial investments

0,00

0,00

-

0,00

0,00

-

TOTAL

of which: cash-generating units

0,00

0,00

-

0,00

0,00

-

 

 

GOVERNMENT GRANTS AND GOVERNMENT ASSISTANCE

 

Grants from State and other public bodies

Grants from other entities

Rubrics

Value assigned in the period or in previous periods

Value attributed to the period

Value assigned in the period or in previous periods

Value attributed to the period

 

Grants related to assets/investment:

0,00

6.112,78

0,00

0,00

Fixed tangible assets

0,00

6.112,78

0,00

0,00

Land and Natural Resources

-

-

-

-

Buildings and other structures

-

-

-

-

Basic equipment

-

6.112,78

-

-

Transport equipment

-

-

-

-

Office equipment

-

-

-

-

Biological equipment

-

-

-

-

Others

-

-

-

-

Intangible assets

0,00

0,00

0,00

0,00

Development projects

-

-

-

-

Computer programmes

-

-

-

-

Industrial property

-

-

-

-

Others

-

-

-

-

Other assets

-

-

-

-

Grants related to income / operating

-

6.338,93

-

-

Value of repayments in the period:

0,00

0,00

0,00

0,00

Grants related to assets/investment

-

-

-

-

Grants related to income / operating

-

-

-

-

TOTAL

0,00

12.451,71

0,00

0,00

 

IMPAIRMENT LOSSES IN FINANCIAL ASSETS AT COST OR AT AMORTIZED COST

 

Movimentos do Periodo de 2012

Rubrics

Impairment losses

Impairment losses reversals

Total

 

Receivable debts from customers

411.919,99

17.418,73

394.501,26

Other receivables

0,00

0,00

0,00

Equity instruments and other securities

-

-

0,00

Others

-

-

0,00

TOTAL

411.919,99

17.418,73

394.501,26

 

DEBTS REGISTERED AS DOUBTFUL

 

Rubrics

Value

 

Regarding insolvency and company recovery procedures or enforcement procedures

-

Claimed in court

1.209.498,81

In arrears:

0,00

Over six months and up to twelve months

-

Over twelve months and up to eighteen months

-

Over eighteen months and up to twenty four months

-

Over twenty four months

-

TOTAL

1.209.498,81

 

EMPLOYEE BENEFITS, COMPANY EMPLOYEES AND PERSONNEL COSTS

 

Rubrics

Average number of employees

Average number of hours worked

 

Company employees, paid and unpaid

349

597.367

Paid company employees

349

597.367

Company UNPAID employees

0

-

Company employees, by type of working hours

Full time company employees

349

597.367

Of which: Full time company employees

349

597.367

Part time company employees

0

-

Of which: Part time company employees

0

-

Company employees, by gender:

Men

225

386.666

Women

124

210.701

Company employees, of which:

Company employees assigned to Research and Development

25

-

Service providers

35

5.259

People placed through temporary employment agencies

35

-

 

Staff costs

 

Rubrics

Value

 

Staff costs

7.510.883,37

Governance Bodies Remuneration

78.038,74

Of which: Profit-sharing

-

Employees remuneration

5.976.785,11

Of which: Profit-sharing

274.579,66

Post-employment benefits

0,00

Pension premiums

-

Other benefits

-

Of which:

-

For defined contribution plans - corporate bodies

-

For defined contribution plans - others

7.190,54

Compensations

1.261.735,15

Charges on remunerations

29.105,73

Insurance for accidents at work and professional diseases

27.052,22

Social security expenses

130.975,88

Other staff costs

15.085,39

Of which:

3.121,37

 

INFORMATION BY GEOGRAPHIC MARKETS

 

Geographic markets

Rubrics

Internal

EU

Extra-EU

Total

 

Sales

28.510.266,36

29.028.534,28

11.216.647,58

68.755.448,22

Services provided

2.663.712,19

93.016,33

5.143,00

2.761.871,52

Purchases

30.982.733,90

644.705,58

5.896.522,85

37.523.962,33

Supplies and external services

12.117.302,45

3.647.946,17

493.316,89

16.258.565,51

Acquisition of fixed tangible assets

588.768,26

-

-

588.768,26

Acquisition of investment properties

-

-

-

0,00

Acquisition of intangible assets

144.830,00

-

-

144.830,00

Supplementary income:

25.101,86

4.875,26

1.046,47

31.023,59

Social services

-

-

-

0,00

Equipment rental

-

-

-

0,00

Studies, projects and technological assistance

-

-

-

0,00

Royalities

-

-

-

0,00

Others

25.101,86

4.875,26

1.046,47

31.023,59

Memorandum: Sales and services provided (undiscounted values)

-

-

-

0,00

Memorandum: Purchases and supplies and external services (undiscounted values)

-

-

-

0,00

 

RECEIVABLE AND PAYABLE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Customers

 

Trade accounts receivable

13.956.150,71

14.290.628,91

(2,34)%

Trade notes receivable

0,00

0,00

-

Advances received from customers

1.321,26

0,00

-

Suppliers

Trade accounts payable

14.464.426,07

14.005.922,20

3,27%

Trade notes payable

0,00

0,00

-

Trade accounts payable - unchecked invoices

0,00

417.962,87

(100,00)%

Advances to suppliers

13.521,08

0,00

-

Staff

Payable remunerations

5.225,08

2.218,70

135,50%

Advanced payments

-

-

-

Bonds

-

-

-

Other operations

8.791,71

2.765,18

217,94%

State and other public sector institutions

Income Tax

2.119.410,96

2.058.120,14

2,98%

Deductible IVA (debt cumulative amounts)

-

-

-

Paid IVA (credit cumulative amounts)

-

-

-

Shareholders / partners

Shareholders with subscription

-

-

-

Unreleased quotas

-

-

-

Advances for profits

-

-

-

Allocated results

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Available profits

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Granted loans - parent company

4.006.315,37

2.337.641,04

71,38%

Granted loans - subsidiary companies, associated companies and joint ventures

-

-

-

Granted loans - other shareholders/partners

-

-

-

Of which: Participating companies

-

-

-

Other operations

Debit status

-

-

-

Credit status

-

-

-

Other receivable and payable accounts

Investment providers - general accounts

144.200,81

122.123,70

18,08%

Trade accounts payable - unchecked invoices

-

-

-

Advanced payments to investment providers

-

-

-

additional income - Debtors

30.363,76

27.790,86

9,26%

additional expenses - Creditors

1.995.396,95

1.500.055,89

33,02%

Deferred tax assets

93.544,64

87.857,34

6,47%

Deferred tax liabilities

8.025,71

9.553,91

(16,00)%

Unreleased subscriptions - Creditors

-

-

-

Advances received on account of sales

-

-

-

Other debtors and creditors

Other debtors

404.637,92

344.416,15

17,49%

Other creditors

52.025,22

272,69

18.978,52%

 

EXPENSE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Supplies and external services

16.258.565,51

14.475.342,39

12,32%

Subcontracts

1.759.100,69

1.759.459,95

(0,02)%

Specialized services

9.152.800,89

7.646.512,93

19,70%

Specialized works

3.569.964,13

2.830.055,13

26,14%

Of which: Payments to workers placed through agencies

-

-

-

Advertising and promotion

2.586.565,99

2.685.165,69

(3,67)%

Surveillance and security

243,05

126,00

92,90%

Fees

320,20

3.611,63

(91,13)%

Comissions

2.769.761,97

1.878.203,29

47,47%

Maintenance and repairs

225.945,55

249.351,19

(9,39)%

Others

-

-

-

Materials

248.476,91

319.128,31

(22,14)%

Fast wear tools and utensils

216.972,71

288.829,22

(24,88)%

Books and technical documentation

11.101,24

6.853,82

61,97%

Office material

19.363,59

20.508,50

(5,58)%

Gift items

577,14

2.282,52

(74,71)%

Others

462,23

654,25

(29,35)%

Energy and fluids

115.378,61

95.669,39

20,60%

Electricity

1.238,50

1.583,48

(21,79)%

Fuels

111.921,78

91.469,43

22,36%

Water

59,80

286,76

(79,15)%

Others

2.158,53

2.329,72

(7,35)%

Travel, lodging and transportation

2.032.365,93

1.728.362,80

17,59%

Travel and lodging

383.322,89

360.624,10

6,29%

Transport of personnel

-

-

-

Transport of goods

1.612.027,20

1.338.773,82

20,41%

Others

37.015,84

28.964,88

27,80%

Different services

2.950.442,48

2.926.209,01

0,83%

Rents and leases

2.565.896,96

2.614.525,60

(1,86)%

Of which: Rents from land

1.000,00

1.000,00

0,00%

Communication

64.970,85

84.149,42

(22,79)%

Insurance

183.974,82

142.037,76

29,53%

Royalties

-

-

-

Litigation and Notaries

15.892,64

4.489,06

254,03%

Representation expenses

47.149,48

28.789,52

63,77%

Cleaning, hygiene and comfort

72.365,53

50.988,31

41,93%

Other services

192,20

1.229,34

(84,37)%

 

Deliberation of Approval of Accounts

 

Were the financial year's accounts approved?

YES

Data da Aprovação: 28-02-2013

By (Unanimity/Majority):

Unanimity

Percentage of issued votes related to the share capital subscribed with voting right

100

The accounts were approved:

In universal meeting

Through deliberation by writing vote

The accounts were approved:

In POC/SNC/NCM (National Plan of Accounts/Accounting Normalization System/Accounting Normalization for micro entities)

 

PROFIT APLICATION ACCORDING TO THE DELIBERATION THAT APPROVED THE FINANCIAL YEAR'S ACCOUNTS

 

Rubrics

2012

2011

 

Retained earnings

8.334.195,49

9.735.660,64

Allocated results / Available profits

-

-

Percentages or bonuses to managing bodies

-

-

Ditto to staff

-

-

Reserves

-

-

Coverage of losses

-

-

7. Others

-

-

BALANCE (1-2-3-4-5-6-7)

8.334.195,49

9.735.660,64

 

 

 

Management Report / Assessment of the Inspection Body / Legal Certification of Accounts

 

MANAGEMENT REPORT

Were the Management Report and financial year's accounts prepared?

YES

Were the management report and the financial year's accounts signed by all members of the management / administration?

YES

 

ASSESSMENT OF THE INSPECTION BODY

The entity has an inspection body?

YES

Has the inspection body issued an assessment?

YES

The inspection body pronounced:

In favour of the approval of accounts

 

LEGAL CERTIFICATION OF ACCOUNTS (CLC)

Is the entity required to have certified accounts by a Statutory Auditor/Statutory Audit Firm?

YES

Identificação do ROC: 151188386

Was the Legal certification of accounts issued?

YES

Without reservation and without emphasis

 

 


 

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.