MIRA INFORM REPORT

 

 

Report Date :

05.08.2014

 

IDENTIFICATION DETAILS

 

Name :

ZWICK ASIA PTE LTD

 

 

Registered Office :

25, International Business Park, 04-17, German Centre, 609916

 

 

Country :

Singapore.

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

10.12.1997

 

 

Com. Reg. No.:

199708348-C

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Suppliers of Suppliers of Materials And Component Testing Systems

 

 

No. of Employees

Not Available

 

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)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

 

 


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

199708348-C

COMPANY NAME

:

ZWICK ASIA PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

10/12/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

25, INTERNATIONAL BUSINESS PARK, 04-17, GERMAN CENTRE, 609916, SINGAPORE.

BUSINESS ADDRESS

:

25 INTERNATIONAL BUSINESS PARK #04-17 GERMAN CENTRE,, 609916, SINGAPORE.

TEL.NO.

:

65-68995010

FAX.NO.

:

65-68995014

WEB SITE

:

WWW.ZWICK.COM.SG

CONTACT PERSON

:

WIESE CHRISTIAN THOMAS ( DIRECTOR )

PRINCIPAL ACTIVITY

:

SUPPLIERS OF SUPPLIERS OF MATERIALS AND COMPONENT TESTING SYSTEMS

ISSUED AND PAID UP CAPITAL

:

200,000.00 ORDINARY SHARE, OF A VALUE OF SGD 200,000.00

SALES

:

SGD 14,979,537 [2013]

NET WORTH

:

SGD 1,898,428 [2013]

STAFF STRENGTH

:

n/a [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) suppliers of suppliers of materials and component testing systems.

 

The immediate holding company of the Subject is ZWICK ROELL AG, a company incorporated in GERMANY.

The ultimate holding company of the Subject is ROELL PRUFSYSTEME GMBH., a company incorporated in GERMANY.

 

Share Capital History

Date

Issue & Paid Up Capital

04/08/2014

SGD 200,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ZWICK ROELL AG

AUGUST NAGEL STRASSE, 11, D-89079, ULM, GERMANY.

T07UF0411C

200,000.00

100.00

 

 

 

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

------

 

 

 

200,000.00

100.00

 

 

 

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :

 

Local No

Country

Company

(%)

As At

011

KOREA

ZWICK ROELL KOREA SERVICE LLC

70.00

31/12/2013

 

 

 

 

 

 

INDIA

ZWICK ROELL TESTING MACHINES PVT LTD

60.00

31/12/2013

 

 

 

 

 



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHUNG FUN CHOO

Address

:

16A, JERVOIS LANE, 01-02, CLYDESVIEW, 159192, SINGAPORE.

IC / PP No

:

S0043096Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

30/05/2008

 

DIRECTOR 2

 

Name Of Subject

:

DR JAN STEFAN ROELL

Address

:

EHRENSTEINER FELD, 6, 89075, ULM, GERMANY.

IC / PP No

:

702011022

Nationality

:

GERMAN

Date of Appointment

:

12/01/1998

 

DIRECTOR 3

 

Name Of Subject

:

WIESE CHRISTIAN THOMAS

Address

:

60, SWISS VIEW, 04-04, LA SUISSE I, 288062, SINGAPORE.

IC / PP No

:

G6236146N

Nationality

:

GERMAN

Date of Appointment

:

01/01/2009



MANAGEMENT

 

 

 

1)

Name of Subject

:

WIESE CHRISTIAN THOMAS

 

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

R CHAN & ASSOCIATES PAC

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SONG KWONG YUEN

 

IC / PP No

:

S0017138G

 

Address

:

6, HOUGANG STREET 92, 05-05, REGENTVILLE, 538685, SINGAPORE.

 

 

BANKING


No Banker found in our databank.



ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201116318

28/12/2011

N/A

LANDESBANK BADEN-WURTTEMBERG

-

 

 

 

LEGAL CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES


The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

MATERIALS AND COMPONENT TESTING SYSTEMS

 

 

Total Number of Employees:

YEAR

2014

 

COMPANY

n/a

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) suppliers of suppliers of materials and component testing systems.

Testing machines and systems are as follows:

Static materials testing machines
Multiaxial Materials Testing Machines
Dynamic and Fatigue Testing Machines
Robotic Testing Systems
Impact testing machines
Melt Index and HDT/Vicat Testing Instruments
Hardness Testing Machines and Instruments
Modernizations
Used test equipment


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68995010

Match

:

N/A

Address Provided by Client

:

25, INTERNATIONAL BUSINESS PARK, NO. 4-17, GERMAN CENTRA, SINGAPORE

Current Address

:

25 INTERNATIONAL BUSINESS PARK #04-17 GERMAN CENTRE,, 609916, SINGAPORE.

Match

:

YES

 

Other Investigations


On 30th July 2014 we contacted one of the staff from the Subject and she provided some information.

The Subject refused to disclose its number of employees.



FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Erratic

[

2011 - 2013

]

 

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2013

]

 

Return on Shareholder Funds

:

Acceptable

[

22.00%

]

 

Return on Net Assets

:

Acceptable

[

23.10%

]

 

 

 

 

 

 

 

 

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's management have been efficient in controlling its operating costs. The Subject's management had generated acceptable return for its shareholders using its assets.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

7 Days

]

 

Debtor Ratio

:

Acceptable

[

56 Days

]

 

Creditors Ratio

:

Favourable

[

10 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

1.26 Times

]

 

Current Ratio

:

Unfavourable

[

1.32 Times

]

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Nil

[

0.00 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the Subject : STABLE

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

 

 

 

 

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

 

 

 

 

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

 

 

 

 

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

 

 

 

 

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

 

 

 

 

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

 

 

 

 

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

 

 

 

 

 

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

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

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

 

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

 

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

 

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

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1997, the Subject is a Private Limited company, focusing on suppliers of suppliers of materials and component testing systems. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment.


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


Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 1,898,428, the Subject should be able to maintain its business in the near terms.


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


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


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


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



PROFIT AND LOSS ACCOUNT

 

 

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

ZWICK ASIA PTE LTD

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

Months

12

12

12

Consolidated Account

Company

Company

Company

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

SUMMARY

Currency

SGD

SGD

SGD

 

 

 

 

TURNOVER

14,979,537

20,325,797

18,942,120

Other Income

840,759

413,383

-

 

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

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

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

Total Turnover

15,820,296

20,739,180

18,942,120

Costs of Goods Sold

(11,506,925)

(16,757,980)

-

 

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

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

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

Gross Profit

4,313,371

3,981,200

-

 

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

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

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

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

444,981

350,337

338,268

 

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

444,981

350,337

338,268

Taxation

(27,369)

(13,721)

(22,782)

 

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

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

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

PROFIT/(LOSS) AFTER TAXATION

417,612

336,616

315,486

 

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

As previously reported

1,550,816

1,529,200

1,213,714

 

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

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

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

As restated

1,550,816

1,529,200

1,213,714

 

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,968,428

1,865,816

1,529,200

DIVIDENDS - Ordinary (paid & proposed)

(270,000)

(315,000)

-

 

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,698,428

1,550,816

1,529,200

 

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

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

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

 

 

 

 

 

 

BALANCE SHEET

 

 

ZWICK ASIA PTE LTD

 

ASSETS EMPLOYED:

 

 

 

FIXED ASSETS

231,447

297,402

490,369

 

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

 

Subsidiary companies

217,183

217,183

-

 

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

217,183

217,183

-

 

 

 

 

 

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

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

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

TOTAL LONG TERM ASSETS

448,630

514,585

490,369

 

 

 

 

Stocks

293,571

69,118

-

Trade debtors

2,286,157

3,392,070

-

Other debtors, deposits & prepayments

131,953

113,997

-

Amount due from holding company

423,825

361,179

-

Cash & bank balances

2,978,202

3,932,262

-

 

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

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

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

TOTAL CURRENT ASSETS

6,113,708

7,868,626

7,186,366

 

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

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

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

TOTAL ASSET

6,562,338

8,383,211

7,676,735

 

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

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

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

 

 

 

 

CURRENT LIABILITIES

 

 

 

Trade creditors

314,731

968,177

-

Other creditors & accruals

473,547

427,690

-

Amounts owing to holding company

1,090

1,009

-

Amounts owing to subsidiary companies

3,823,867

5,205,862

-

Provision for taxation

22,844

3,692

-

 

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

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

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

TOTAL CURRENT LIABILITIES

4,636,079

6,606,430

5,947,535

 

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,477,629

1,262,196

1,238,831

 

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

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

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

TOTAL NET ASSETS

1,926,259

1,776,781

1,729,200

 

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

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

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

 

 

 

 

SHARE CAPITAL

 

 

 

Ordinary share capital

200,000

200,000

200,000

 

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

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

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

TOTAL SHARE CAPITAL

200,000

200,000

200,000

 

 

 

 

Retained profit/(loss) carried forward

1,698,428

1,550,816

1,529,200

 

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

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

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

TOTAL RESERVES

1,698,428

1,550,816

1,529,200

 

 

 

 

 

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,898,428

1,750,816

1,729,200

 

 

 

 

Deferred taxation

27,831

25,965

-

 

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

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

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

TOTAL LONG TERM LIABILITIES

27,831

25,965

-

 

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

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

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

 

1,926,259

1,776,781

1,729,200

 

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

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

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

 

 

FINANCIAL RATIO

 

 

ZWICK ASIA PTE LTD

 

TYPES OF FUNDS

 

 

 

Cash

2,978,202

3,932,262

-

Net Liquid Funds

2,978,202

3,932,262

-

Net Liquid Assets

1,184,058

1,193,078

1,238,831

Net Current Assets/(Liabilities)

1,477,629

1,262,196

1,238,831

Net Tangible Assets

1,926,259

1,776,781

1,729,200

Net Monetary Assets

1,156,227

1,167,113

1,238,831

BALANCE SHEET ITEMS

 

 

 

Total Borrowings

0

0

-

Total Liabilities

4,663,910

6,632,395

5,947,535

Total Assets

6,562,338

8,383,211

7,676,735

Net Assets

1,926,259

1,776,781

1,729,200

Net Assets Backing

1,898,428

1,750,816

1,729,200

Shareholders' Funds

1,898,428

1,750,816

1,729,200

Total Share Capital

200,000

200,000

200,000

Total Reserves

1,698,428

1,550,816

1,529,200

LIQUIDITY (Times)

 

 

 

Cash Ratio

0.64

0.60

-

Liquid Ratio

1.26

1.18

-

Current Ratio

1.32

1.19

1.21

WORKING CAPITAL CONTROL (Days)

 

 

 

Stock Ratio

7

1

-

Debtors Ratio

56

61

-

Creditors Ratio

10

21

-

SOLVENCY RATIOS (Times)

 

 

 

Gearing Ratio

0.00

0.00

-

Liabilities Ratio

2.46

3.79

3.44

Times Interest Earned Ratio

0.00

0.00

-

Assets Backing Ratio

9.63

8.88

8.65

PERFORMANCE RATIO (%)

 

 

 

Operating Profit Margin

2.97

1.72

1.79

Net Profit Margin

2.79

1.66

1.67

Return On Net Assets

23.10

19.72

19.56

Return On Capital Employed

23.10

19.72

19.56

Return On Shareholders' Funds/Equity

22.00

19.23

18.24

Dividend Pay Out Ratio (Times)

0.65

0.94

-

NOTES TO ACCOUNTS

 

 

 

Contingent Liabilities

0

0

 

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.02

UK Pound

1

Rs.102.69

Euro

1

Rs.81.91

                

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

SDA

               

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.