MIRA INFORM REPORT

 

 

Report Date :

02.08.2014

 

IDENTIFICATION DETAILS

 

Name :

VALCUCINE S.P.A.

 

 

Registered Office :

Via L. Savio, 11 33170 – Pordenone (PN)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

17.03.1980

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of kitchen furniture

 

 

No. of Employees

From 150 to 175

 

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY ECONOMIC OVERVIEW

 

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

 

Source : CIA

 

Company name and address

 

VALCUCINE S.P.A.

 

Via L. Savio,      11

33170 - Pordenone  (PN) -IT-

 

 

Summary

 

Fiscal Code

:

00407160936

Legal Form

:

Joint stock company

start of Activities

:

17/03/1980

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 150 to 175

 

 

Activity

 

Manufacture of kitchen furniture

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 00407160936

 

Foreign Trade Reg. no. : PN004297 since 23/12/1991

 

Foreign Trade Reg. no. : 4297 of Pordenone

 

Chamber of Commerce no. : 1933613 of Milano

 

Chamber of Commerce no. : 28955 of Pordenone since 23/04/1980

 

V.A.T. Code : 00407160936

 

Tribunal Co. Register : 4367 of since 09/05/1980

 

Foundation date

: 17/03/1980

Establishment date

: 17/03/1980

Start of Activities

: 17/03/1980

Legal duration

: 31/12/2050

Nominal Capital

: 2.064.000

 

Subscribed Capital

: 2.064.000

 

Paid up Capital

: 2.064.000

 

 


 

Members

 

Cappellotti Giovanni Dino

 

 

 

Born in BRUGNERA

(PN)

on 29/10/1939

- Fiscal Code : CPPGNN39R29B215Z

 

 

Residence:

 

TAGLIO

, 70

- 33070

Brugnera

(PN)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Corbetta

Franco

 

 

Born in Pramaggiore

(VE)

on 29/01/1935

- Fiscal Code : CRBFNC35A29G981Q

 

 

Residence:

 

Spellanzon

, 80

- 31015

Conegliano

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Centazzo

Gabriele

 

 

Born in Maniago

(PN)

on 01/04/1949

- Fiscal Code : CNTGRL49D01E889E

 

 

Residence:

 

Micela

, 30

- 33084

Cordenons

(PN)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Corbetta

Emidio

 

 

Born in San Dona' di Piave

(VE)

on 03/06/1965

- Fiscal Code : CRBMDE65H03H823U

 

 

Residence:

 

Spellanzon

, 77

- 31015

Conegliano

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

09/05/2012

 

 

Managing Director

10/09/2013

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Verardo

Irina

 

 

Born in Sacile

(PN)

on 30/04/1974

- Fiscal Code : VRRRNI74D70H657E

 

 

Residence:

Aldo Moro

, 5

- 33070

Brugnera

(PN)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

09/05/2012

 

 

Managing Director

10/09/2013

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Verardo Silvio

 

 

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Cappellotto

Leandro

 

 

Born in Germania

( )

on 11/05/1971

- Fiscal Code : CPPLDR71E11Z112N

 

 

Residence:

 

Sistiana Int 2 Scala A

, 1

- 33170

Pordenone

(PN)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

09/05/2012

 

 

Managing Director

10/09/2013

 

 

Board Chairman

05/04/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

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

 

Cappellotto

Leandro

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

DOMUS DI CAPPELLOTTO GIOVANNI eamp; C. S.A.S.

Brugnera (PN) - IT -

01170150930

Limited Partner

Withdrawn

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

Cappellotti Giovanni Dino

Brugnera - IT -

CPPGNN39R29B215Z

516.000 .Eur

25,00

Corbetta Franco

Conegliano - IT -

CRBFNC35A29G981Q

516.000 .Eur

25,00

Centazzo Gabriele

Cordenons - IT -

CNTGRL49D01E889E

516.000 .Eur

25,00

Verardo Silvio

 

VRRSLV44B21B215J

516.000 .Eur

25,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Rete - Impresa Societa' Consortile A Res ponsabilita' Limitata

Maniago - IT -

01251320931

65 .Eur

0,10

 

 

Active

Pordenone Energia - Societa' Consortile Per Azioni

Pordenone - IT -

01400720932

250 .Eur

0,06

 

 

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

 

since 17/03/1980

 

 

 

 

 

 

L. Savio

, 11

- 33170

- Pordenone

(PN)

- IT -

 

 

 

 

PHONE

: 0434517911

 

 

 

 

FAX

: 0434572344

 

-

Branch

(Store)

since 01/01/2007

 

 

 

 

 

 

Silverio Gatti

- 33170

- Pordenone

(PN)

- IT -

 

-

Branch

(Store)

since 01/06/2013

 

 

 

 

 

 

Delle Crede

, 7/A

- 33170

- Pordenone

(PN)

- IT -

 

-

Branch

 

since 01/06/2010

 

 

 

 

 

 

Garibaldi Giuseppe

, 99

- 20100

- Milano

(MI)

- IT -

 

 

 

 

Total Surface: 10 Sq.mt.

 

 

 

 

Employees

: 167

 

Fittings and Equipment for a value of 1.670.000

Eur

 

Stocks for a value of 6.040.000

Eur

 

Vehicles for a value of 34.000

Eur

 

 

The firm operates abroad as importer / exporter..

To purchase foreign products the firm uses the following channels :

- direct orders to foreign companies

Export represents up to 20% of the global turnover.

Products abroad are placed by :

- importers

 

- its own sales net-work

 

- direct orders from foreign companies

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited liability company

Joint stock company

16/06/1980

 

EX-MEMBERS / EX-POSITIONS:

 

Corbetta

Franco

 

 

Born in Pramaggiore

(VE)

on 29/01/1935

- Fiscal Code : CRBFNC35A29G981Q

 

 

Residence:

 

Spellanzon

, 80

- 31015

Conegliano

(TV)

- IT -

 

Ex-Postions

Sole Director

 

Centazzo

Gabriele

 

 

Born in Maniago

(PN)

on 01/04/1949

- Fiscal Code : CNTGRL49D01E889E

 

 

Residence:

 

Micela

, 30

- 33084

Cordenons

(PN)

- IT -

 

Ex-Postions

Director

Board Chairman

 

Cappellotto

Leandro

 

 

Born in Germania

( )

on 11/05/1971

- Fiscal Code : CPPLDR71E11Z112N

 

 

Residence:

 

Sistiana Int 2 Scala A

, 1

- 33170

Pordenone

(PN)

- IT -

 

Ex-Postions

Managing Director

 

De Rovere

Valentino

 

 

Born in Fontanafredda

(PN)

on 16/02/1949

- Fiscal Code : DRVVNT49B16D670Y

 

 

Residence:

 

Rive Fontane

, 17

- 33170

Pordenone

(PN)

- IT -

 

Ex-Postions

Temporary Auditor

 

Renier

Gian Franco

 

 

Born in Venezia

(VE)

on 09/09/1938

- Fiscal Code : RNRGFR38P09L736U

 

 

Residence:

 

Taglio

, 106

- 33070

Brugnera

(PN)

- IT -

 

Ex-Postions

Temporary 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.

 

 

Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

BANCA POP. FRIULADRIA SPA

SEDE

PIAZZA XX SETTEMBRE,19

33170

Pordenone

5336

12500



Financial and Economical Analysis

 

Company's starting of activities dates back to 1980.

Balance sheets for the years 2011, 2012 and 2013 were analyzed.

Under an economic point of view, profits were registered during the last years with a r.o.e. of 2,39% in 2013

The operating result was positive in the last financial year (3,71%) and in line with the sector's average.

An operating result of Eur. 1.177.999 has been registered. rising (+82,69%) in relation to the previous year.

A gross operating margine for a value of Eur. 2.629.885 was reached. with a 29,73% increase as opposed to the preceding year.

Very good financial situation: shareholder's equity covers short-terms debts with an indebtedness level equal to 0,66 lower than in 2012.

The management generated equity capital for an amount of Eur. 10.424.838 , unchanged if compared to 2012.

In the year 2013 total debts amounted to Eur. 19.027.631 showing a stable trend as opposed to 2012 (Eur. 17.356.273).

The company does not exceed in bank credits; payments average period is instead slightly high (107,77 gg.) however still within the sector's average.

It shows a good range of liquidity.

Credits are collected in 85,94 days on the average. , value within the sector's average.

During financial year 2013 the cash flow amounted to Eur. 1.701.523

Labour cost expenses amount to Eur. 7.018.411 , representing 20,58% on the total of production costs. , with a 20,13% incidence on turnover.

Financial charges have a limited incidence (-1,33%) on sales volume.


 

Financial Data

 

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

34.869.950

Profit (Loss) for the period

249.637

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

38.112.146

Profit (Loss) for the period

83.517

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

38.974.509

Profit (Loss) for the period

188.685

 

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

43.419.944

Profit (Loss) for the period

191.226

 

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

36.426.882

Profit (Loss) for the period

286.783



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 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- 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

 

Years

2013

2012

2011

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

 

 

 

. . Research,develop. and advert.expens.

 

 

 

. . Industrial patent rights

75.412

149.605

88.137

. . Concessions,licenses,trademarks,etc.

64.146

61.486

37.973

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

150.135

445.418

231.882

. Total Intangible Fixed Assets

289.693

656.509

357.992

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

7.925.123

8.160.692

8.286.610

. . Plant and machinery

1.430.452

1.618.745

1.806.942

. . Industrial and commercial equipment

242.332

285.022

225.811

. . Other assets

247.739

300.769

223.577

. . Assets under construction and advances

590.109

343.759

338.614

. Total Tangible fixed assets

10.435.755

10.708.987

10.881.554

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

250

250

250

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

250

250

250

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

250

250

250

Total fixed assets

10.725.698

11.365.746

11.239.796

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

4.668.249

1.129.310

1.109.878

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

1.367.292

5.032.348

4.486.369

. . Advance payments

 

 

 

. Total Inventories

6.035.541

6.161.658

5.596.247

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

8.771.684

9.060.641

10.646.020

. . Beyond 12 months

337.532

320.035

150.096

. . Trade receivables

8.323.832

8.293.114

9.568.279

. . . . Within 12 months

8.281.696

8.260.421

9.489.555

. . . . Beyond 12 months

42.136

32.693

78.724

. . 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

295.533

452.642

418.082

. . . . Within 12 months

11.208

168.317

347.920

. . . . Beyond 12 months

284.325

284.325

70.162

. . Receivables for anticipated taxes

158.029

156.956

142.884

. . . . Within 12 months

158.029

156.956

142.884

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

331.822

477.964

666.871

. . . . Within 12 months

320.751

474.947

665.661

. . . . Beyond 12 months

11.071

3.017

1.210

. Total Credits not held as fixed assets

9.109.216

9.380.676

10.796.116

. 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

5.661.954

2.724.421

2.334.092

. . Checks

 

 

 

. . Banknotes and coins

5.856

3.888

6.469

. Total Liquid funds

5.667.810

2.728.309

2.340.561

Total current assets

20.812.567

18.270.643

18.732.924

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

199.899

137.996

. Other adjustment accounts

205.443

 

 

Total adjustments accounts

205.443

199.899

137.996

TOTAL ASSETS

31.743.708

29.836.288

30.110.716

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

2.064.000

2.064.000

2.064.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

2.792.610

2.792.610

2.792.610

. Legal reserve

412.800

412.800

412.800

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

4.905.791

4.822.275

4.713.587

. Accumulated Profits (Losses)

 

 

 

. Profit( loss) of the year

249.637

83.517

188.685

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

10.424.838

10.175.202

10.171.682

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

537.181

530.096

645.302

. . Taxation fund, also differed

1.187.946

1.208.014

1.228.082

. . Other funds

 

 

 

Total Reserves for Risks and Charges

1.725.127

1.738.110

1.873.384

Employee termination indemnities

550.572

558.696

679.782

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

12.591.370

13.277.004

13.996.589

. . . . Beyond 12 months

6.436.261

4.079.269

3.382.264

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

8.430.406

5.199.042

4.626.992

. . . . Within 12 months

1.994.145

1.119.773

1.244.728

. . . . Beyond 12 months

6.436.261

4.079.269

3.382.264

. . Due to other providers of finance

9.694

24.240

38.784

. . . . Within 12 months

9.694

24.240

38.784

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

7.538.332

9.067.535

9.980.270

. . . . Within 12 months

7.538.332

9.067.535

9.980.270

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

706.832

382.052

276.510

. . . . Within 12 months

706.832

382.052

276.510

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

507.396

499.327

516.838

. . . . Within 12 months

507.396

499.327

516.838

. . . . Beyond 12 months

 

 

 

. . Other payables

1.834.971

2.184.077

1.939.459

. . . . Within 12 months

1.834.971

2.184.077

1.939.459

. . . . Beyond 12 months

 

 

 

Total accounts payable

19.027.631

17.356.273

17.378.853

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

15.540

8.007

7.015

Total adjustment accounts

15.540

8.007

7.015

TOTAL LIABILITIES

31.743.708

29.836.288

30.110.716

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

34.869.950

38.112.144

38.974.510

. Changes in work in progress

 

545.979

339.849

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

15.310

 

. Other income and revenues

406.624

623.161

1.001.522

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

406.624

623.161

1.001.522

Total value of production

35.276.574

39.296.594

40.315.881

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

17.200.554

19.532.919

20.463.705

. Services received

7.550.771

 

9.478.257

. Leases and rentals

430.353

9.551.230

323.458

. Payroll and related costs

7.018.411

8.006.866

7.764.280

. . Wages and salaries

5.010.115

5.741.189

5.571.216

. . Social security contributions

1.706.966

1.952.375

1.889.070

. . Employee termination indemnities

289.742

300.250

288.132

. . Pension and similar

 

 

 

. . Other costs

11.588

13.052

15.862

. Amortization and depreciation

1.451.886

1.382.360

1.064.357

. . Amortization of intangible fixed assets

572.538

594.096

317.815

. . Amortization of tangible fixed assets

679.348

738.264

704.562

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

200.000

50.000

41.980

. Changes in raw materials

126.117

-19.433

-127.043

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

320.483

197.863

205.853

Total production costs

34.098.575

38.651.805

39.172.867

Diff. between value and cost of product.

1.177.999

644.789

1.143.014

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

4.757

4.923

8.725

. . 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

 

4.923

8.725

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

4.923

8.725

. Interest and other financial expense

-469.677

-377.963

-374.433

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

377.963

374.433

Total financial income and expense

-464.920

-373.040

-365.708

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

74.061

299.354

73.589

. . Gains on disposals

 

 

 

. . Other extraordinary income

74.061

299.354

73.589

. Extraordinary expense

-67.175

-266.711

-206.124

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-67.175

-266.711

-206.124

Total extraordinary income and expense

6.886

32.643

-132.535

Results before income taxes

719.965

304.392

644.771

. Taxes on current income

470.328

220.875

456.086

. . current taxes

491.469

255.015

424.475

. . differed taxes(anticip.)

-21.141

-34.140

31.611

. Net income for the period

249.637

83.517

188.685

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

249.637

83.517

188.685

 

RATIOS

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,34

0,38

0,37

0,25

Elasticity Ratio

Units

0,66

0,61

0,62

0,72

Availability of stock

Units

0,19

0,21

0,19

0,20

Total Liquidity Ratio

Units

0,47

0,41

0,44

0,45

Quick Ratio

Units

0,18

0,09

0,08

0,02

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

0,66

1,04

1,15

2,92

Self Financing Ratio

Units

0,33

0,34

0,34

0,19

Capital protection Ratio

Units

0,78

0,79

0,78

0,71

Liabilities consolidation quotient

Units

0,55

0,35

0,29

0,22

Financing

Units

1,83

1,71

1,71

3,80

Permanent Indebtedness Ratio

Units

0,55

0,50

0,47

0,38

M/L term Debts Ratio

Units

0,22

0,16

0,13

0,12

Net Financial Indebtedness Ratio

Units

0,27

0,25

0,23

0,97

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,62

1,30

1,27

1,26

Current ratio

Units

1,65

1,38

1,34

1,13

Acid Test Ratio-Liquidity Ratio

Units

1,17

0,91

0,94

0,75

Structure's primary quotient

Units

0,97

0,90

0,90

0,76

Treasury's primary quotient

Units

0,45

0,21

0,17

0,04

Rate of indebtedness ( Leverage )

%

304,50

293,23

296,02

515,14

Current Capital ( net )

Value

8.221.197

4.993.639

4.736.335

177.926

RETURN

 

 

 

 

 

Return on Sales

%

4,88

3,85

3,22

2,74

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

%

2,39

0,82

1,86

1,67

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

%

6,91

2,99

6,34

8,36

Return on Investment ( R.O.I. )

%

3,71

2,16

3,80

3,41

Return/ Sales

%

3,38

1,69

2,93

3,12

Extra Management revenues/charges incid.

%

21,19

12,95

16,51

15,78

Cash Flow

Value

1.701.523

1.465.877

1.253.042

76.501

Operating Profit

Value

1.177.999

644.789

1.143.014

88.970

Gross Operating Margin

Value

2.629.885

2.027.149

2.207.371

173.361

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

85,94

78,34

88,38

100,31

Debts to suppliers average term

Days

107,77

112,24

118,71

115,26

Average stock waiting period

Days

62,31

58,20

51,69

67,16

Rate of capital employed return ( Turnover )

Units

1,10

1,28

1,29

1,08

Rate of stock return

Units

5,78

6,19

6,96

5,32

Labour cost incidence

%

20,13

21,01

19,92

17,27

Net financial revenues/ charges incidence

%

-1,33

-0,98

-0,94

-1,88

Labour cost on purchasing expenses

%

20,58

20,72

19,82

16,89

Short-term financing charges

%

2,47

2,18

2,15

3,16

Capital on hand

%

91,03

78,29

77,26

92,21

Sales pro employee

Value

208.802

152.448

161.051

183.224

Labour cost pro employee

Value

42.026

32.027

32.083

32.179

 

 

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

:

297.699

Population living in the region

:

1.204.718

Number of families in the region

:

516.349

 

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

 

- per food products

:

377

- per non food products

:

1.727

- per energy consume

:

114

 

 

Sector Data

 

The values are calculated on a base of 2.257 significant companies.

 

The companies cash their credits on an average of 100 dd.

The average duration of suppliers debts is about 115 dd.

The sector's profitability is on an average of 2,74%.

The labour cost affects the turnover in the measure of 17,27%.

Goods are held in stock in a range of 67 dd.

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

The employees costs represent the 16,89% of the production costs.

 

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 3.901 protested subjects are found; in the province they count to 695.

The insolvency index for the region is 0,33, , while for the province it is 0,24.

Total Bankrupt companies in the province : 1.260.

Total Bankrupt companies in the region : 5.085.


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.85

UK Pound

1

Rs.102.68

Euro

1

Rs.81.46

 

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.