MIRA INFORM REPORT

 

 

Report Date :

14.08.2014

 

IDENTIFICATION DETAILS

 

Name :

P.T. ASIA PACIFIC FIBERS TBK

 

 

Registered Office :

Jalan Raya Kaliwungu Km. 19, Nolokerto Village, Kecamatan Kaliwungu, Kendal, Semarang, Central Java

 

 

Country :

Indonesia

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

10.09.2009

 

 

Legal Form :

Public Listed Company

 

 

Line of Business :

·         Manufacturing of PTA (Purified Terephtalic Acid), Polymer, Polyester Fiber, Filament Yarns and Synthetic Fabrics

·         Investment Holding

 

 

No of Employees :

3,063

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca 

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

Payment Behaviour :

Slow and delayed

Litigation :

--

 

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 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Indonesia

B1

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

 

 

INDONESIA - ECONOMIC OVERVIEW

 

Indonesia, a vast polyglot nation, has grown strongly since 2010. During the global financial crisis, Indonesia outperformed its regional neighbors and joined China and India as the only G20 members posting growth. The government has promoted fiscally conservative policies, resulting in a debt-to-GDP ratio of less than 25% and historically low rates of inflation. Fitch and Moody's upgraded Indonesia's credit rating to investment grade in December 2011. Indonesia still struggles with poverty and unemployment, inadequate infrastructure, corruption, a complex regulatory environment, and unequal resource distribution among regions. The government also faces the challenges of quelling labor unrest and reducing fuel subsidies in the face of high oil prices.

 

Source : CIA


Name

 

P.T. ASIA PACIFIC FIBERS TBK

 

 

Address

 

Registered Office & Factory 1

Jalan Raya Kaliwungu Km. 19

Nolokerto Village, Kecamatan Kaliwungu

Kendal, Semarang

Central Java

Indonesia

Phones             - (62-24) 866-0272 (Hunting)

Fax                   - (62-24) 866-0275

                          tunaryo@apf.co.id

Website            - http://www.asiapacificfibers.com

Land Area         - 15.9 hectares

Office Space      - 7.5 hectares

Region              - Industrial Zone

Status               - Owned

 

Representative Office

THE EAST Building 35th Floor, Unit 5-6-7

Jalan Lingkar Mega Kuningan Block E3-2 Kav. 1

Jakarta Selatan, 12950

Indonesia

Phones             - (62-21) 579-38555 (Hunting)

Fax                   - (62-21) 579-38565

E-mail               - corporate@apf.co.id

Building Area     - 35 storey

Office Space      - 200 sq. meters

Region              - Commercial

Status               - Rent

 

Factory II

Kiara Payung Village

Klari District, Karawang

West Java

Indonesia

Phones             - (62-267) 431971, 431974

Fax                   - (62-267) 431970, 431975

Land Area         - 26.62 hectares

Office Space      - 20.0 hectares

Region              - Industrial Zone

Status               - Owned

 

 

Date of Incorporation :

a. 15 February 1984 as P.T. POLYSINDO EKA PERKASA

b. 29 July 1997 as P.T. POLYSINDO EKA PERKASA Tbk

c. 10 September 2009 as P.T. ASIA PACIFIC FIBERS Tbk

 

Legal Form :

P.T. Tbk (Perseroan Terbatas Terbuka) or Public Listed Company

 

Company Reg. No. :

The Ministry of Law and Human Rights

- No. C2-6107.HT.01.01.TH.84

  Dated 26 October 1984

- No. AHU-10588.AH.01.02.TH.2008

  Dated 3 March 2008

- No. AHU-54294.AH.01.02.TH.2009

  Dated 10 November 2009

- No. AHU-AH.01.10-40177

  Dated 27 September 2013

 

Company Status :

National Private and Domestic Investment (PMDN) Company

 

Permit by the Government Department :

a. The Department of Finance

    NPWP No. 01.254.040.7-092.000

b. The Capital Investment Coordinating Board

    - No. 34/I/PMDN/1985

      Dated 8 May 1985

-  No. 07/II/PMDN/1993

  Dated 8 January 1993

-  No. 154/III/PMDN/1997

  Dated 29 August 1997

c. The Department of Industry

    No. 233/BH-1/IX/2006

    Dated 1 September 2006

d. The Capital Market Supervisory Agency

    No. S-778/PM/1996

    Dated 20 May 1996

 

Related Companies :

a. P.T. TEXMACO GRAHA BUSANA (Garment Manufacturing)

b. P.T. TEXMACO JAYA Tbk (Textile Mills)

 

 

CAPITAL AND OWNERSHIP

 

Capital Structure :

Authorized Capital                            : Rp. 16,000,000,000,000.-

Issued Capital                                  : Rp.   4,288,002,293,920.-

Paid up Capital                                : Rp.   4,288,002,293,920.-

 

Shareholders/Owners :

a. P.T. MULTIKARSA INVESTAMA     - Rp. 1,313,947,195,000.-

b. DAMIANO INVESTMENT BV.          - Rp.      51,563,178,880.-

c. KYOA INVESTMENT LTD.               - Rp.        6,189,036,400.-

d. Others                                             - Rp.      25,984,479,320.-

e. Unsettled                                         - Rp.        7,305,599,320.-

f. Publics (5% each)                             - Rp. 2,196,960,000,000.-

 

 

BUSINESS ACTIVITIES

 

Lines of Business :

a. Manufacturing of PTA (Purified Terephtalic Acid), Polymer, Polyester Fiber, Filament Yarns &

    Synthetic Fabrics

b. Investment Holding

 

Production Capacity :

a.   Polyester Chips                         - 330,400 tons p.a.

b.   Purified Terephthalic Acid (PTA)  - 340,000 tons p.a.

c.   Polyester Staple Fibers              - 198,000 tons p.a.

d.   Polyester Filament Yarns           - 144,000 tons p.a.

 

Total Investment :

a. Owned Capital                             - Rp. 1,172.1 billion

b. Loan Capital                                - Rp. 2,504.1 billion

c. Total Investment                           - Rp. 3,676.2 billion

 

Started Operation :

February 1986

 

Brand Name :

Asia Pacific Fibers

 

Technical Assistance :

-  Barmag of Germany

-  Japan

 

Number of Employee :

3,063 persons

 

Marketing Area :

Local       - 85%

Export      - 15%

 

Main Customer :

Buyers in Europe Union and the USA

 

Market Situation :

Very Competitive

 

Main Competitors :

a. P.T. AMOCO MITSUI PTA INDONESIA

b. P.T. MITSUBISHI CHEMICAL INDONESIA

c. P.T. POLYPRIMA KERYAREKSA

d. P.T. SULINDAFIN

 

Business Trend :

Declining

 

 

BANKER, AUDITOR & LITIGATION

 

Bankers :

a.   The Hongkong and Shanghai Banking Corp.Ltd.

       Wisma Metropolitan II

      Jalan Jend. Sudirman Kav. 31

      Jakarta Pusat

      Indonesia

b.   P.T. Bank MANDIRI Tbk.

      Jalan Jend. Gatot Subroto KAv. 36-38

      Jakarta Selatan

      Indonesia

c.   P.T. Bank NEGARA INDONESIA Tbk.

      Jalan Jend. Sudirman Kav. 1

      Jakarta Pusat

      Indonesia

 

Auditor :

Hendrawinata Eddy & Siddharta (Kreston Int’l)

 

Litigation :

a.       Based on decision of Supreme Court number 01K/N/2005 dated 15 February 2005, the Supreme Court granted the lawsuit filed by P.T. BAHANA PEMBINAAN USAHA INDONESIA in bankrupting P.T. POLYSINDO EKA PERKASA.  However, P.T. POLYSINDO EKA PERKASA has submitted application to Supreme Court for judicial review.

b.       The Company has taking steps to implement the Composition Plan as approved by the secured creditors of the Company and ratified by the Commercial Court.

 

 

FINANCIAL FIGURE

 

Annual Sales :

2011 – US$ 636.1 million

2012 – US$ 600.5 million

2013 – US$ 571.7 million

 

Net Loss :

2011 – US$   8.8 million

2012 – US$ 32.1 million

2013 – US$ 30.1 million

 

Payment Manner :

Frequently Delay

 

Financial Comments :

Weak

 

 

KEY EXECUTIVES

 

Board of Management :

President Director                            - Mr. Vasudevan Ravi Shankar

Directors                                         - a. Mr. Bonar Firman Hasiholan Sirait

                                                        b. Mr. Seeniappa Jegatheesan

                                                        c. Mr. Peter Vinzenz Merkle

 

Board of Commissioners :

President Commissioner                   - Mr. Robert Clive Appleby

Commissioners                                - a. Mr. Robert Mc Carthy

                                                        b. Mr. Christopher Robert Botsford

                                                        c. Mr. Timbul T. Lubis, SH. LLM

                                                        d. Mr. Dono Iskandar Djojosubroto  

                                                        e. Mr. Cheong Kamun

 

Signatories :

President Director (Mr. Vasudevan Ravi Shankar) or one of the Directors (Mr. Bonar Firman Hasiholan Sirait, Mr. Seeniappa Jegatheesan or Mr. Peter Vinzenz Merkle ) which must be approved by Board of Commissioners.

 

 

CAPABILITIES

 

Management Capability :

Satisfactory

 

Business Morality :

Prudent

 

 


OVERALL PERFORMANCE

 

The company was incorporated in February 1984 in Semarang, Central Java, with an authorized capital of Rp. 15,000,000,000 and Rp. 1,500,000,000 of which was issued and paid up. The original founding shareholders are Mr. Marimutu Sinivasan, an Indian-ethnic, and Mr. Abdulrachman Bratakusuma, an indigenous. The company's notarial deed has often been amended. In February 1991, the company sold out 13.04% of its shares to public through the Jakarta Stock Exchange (BEJ). In July 1997 behind the name was added by the word Tbk. (Terbuka) to comply with the new law on public listed company and was renamed P.T. POLYSINDO EKA PERKASA Tbk. According to its notarial deed of February 1998, the authorized capital was raised to Rp. 8,500,000,000,000 the issued and paid up capital to Rp. 2,196,960,000,000. The latest shareholders are P.T. MULTIKARSA INVESTAMA, MORGAN STANLY and Publics.

 

In September 2004, MORGAN STANLY withdrew from the company and his whole shares were sold to the public through Jakarta and Surabaya Stock Exchange. Since then the company’s shareholder are P.T. MULTIKARSA INVESTAMA (59.81%) and the public (40.19%). P.T. MULTIKARSA INVESTAMA is a member company of the TEXMACO Group. However, since 2000, majority shares of P.T. MULTIKARSA INVESTAMA have been taken over by P.T. Perusahaan Pengelola Aset or PPA (ex. IBRA) on account of bad debt carried out by the members of the TEXMACO Group.

 

According to Business Indonesia Newspaper of 3 July 2007, some 68.9% shares of P.T. Polysindo Eka Perkasa Tbk have been taken over by DAMIANO INVESTMENT B.V., of the Netherlands, 5.53% shares are owned by P.T. MULTIKARSA INVESTAMA and the rest 25.57% are owned by the public. In February 2008, the authorized capital was raised to Rp. 16,000,000,000,000 issued capital to Rp. 4,174,224,000,000 entirely paid up. On the same time the whole shares has been controlled by DOMIANO INVESTMENT B.V., of Netherlands, P.T. MULTIKARSA INVESTAMA and Publics.  Later on 10 September 2009 the company named was changed to P.T. ASIA PACIFIC FIBERS Tbk (P.T. APF). The deed of amendments was approved by the Ministry of Law and Human Rights in its decision letter No. AHU-AH.01.10-40177 dated September 27, 2013. Later according to financial statement per 31 December 2013 the company issued capital was raised to Rp. 2,288,002,293,920 entirely paid up. With this development the composition of its shareholders has been changed to become Shares Series A are P.T. MULTIKARSA INVESTAMA (5.26%) and Public (below 5% each) (3.54%) and Shares Series C are DAMIANO INVESTMENT BV., (51.65%), KYOA INVESTMENT LTD (6.20%), Others (26.03%), and Unsettled (7.32%).

 

P.T. APF has obtained a Domestic Investment (PMDN) facility in polyester industry producing Polyester Chips (PC), Polyester Staple Fibre (PSF) and Polyester Filament Yarns (PFY). Its plant is located at Kendal, Semarang, Central Java, on a land of about 15.9 hectares wide. The plant has been operating since 1986 and absorbing a total investment of Rp. 1,203.1 billion came from company's capital of Rp. 620.1 billion and the balance from loans. In January 1993, P.T. APF got an expansion permit in a new location at Karawang, West Java, with an area of some 26.62 hectares wide. The expansion is to increase production capacity of polyester chips, polyester staple fibres, and to set up purified terephtalic acids (PTA) and weaving facilities as well. The expansion plant has been operating since January 1997, absorbing an investment of Rp. 1,420 billion, coming from company capital of Rp. 552 billion and the rest from loans.

 

In August 1997, P.T. APF got an expansion permit of its two plants to increase production capacity of polyester filament yarns for Kendal plant and PTA, polyester chips and weaving facilities for Karawang plant. The expansion will be carried out in two stages with a total investment of Rp. 1,053.0 billion, entirely from loans. The first stage started operation in the end of 2002, followed by the second in 2003.

 

The economic crisis in 1997 being followed by sharp Rupiah depreciation against US$, DM, Yen and other hard foreign currencies brought bad impact to the financial of  P.T. APF and swelling its debt out of control. In 15 February 2005, Supreme Court (MA) granted the appeal of P.T. BAHANA PEMBINAAN USAHA INDONESIA (BPUI) to declare bankrupt P.T. APF due to its debt of US$ 3 million in 1997 which was due in 1998 and has never been paid. However, the claim was censured by about 3,000 employees of P.T. APF as it will increase unemployment. In November 2005 the bankrupt status of P.T. PEP was revoked after majority or 85.7% of creditors approved the restructuring proposal of the company. With the entering of DAMIANO INVESTMENT B.V., as majority shareholder of P.T. APF, financial condition of the company has been better as the company has been injected with fresh fund.

 

In early 2007, P.T. APF planned to seek for loans of US$ 50 million from banks used for financing the import of basic materials through scheme of letter of credit (L\C). The loan is expected to increase the sales of P.T. APF in 2007 targeted to reach Rp. 3.38 trillion or rose by 10% compared with that in previous year reaching Rp. 3.08 trillion. However, in October 2007, P.T. APF postponed the loan because the company focused on utilizing the working capital injection of US$ 62 million from DAMIANO INVESTMENT B.V. The company plans to increase its production capacity from 70% to 80% in 2008. Mr. Peter Grant, the Chief Financial Officer (CFO) of P.T. APF in Media Indonesia (18 December 2007) said that the company budgeted working capital of US$ 75 million to Rp. 80 million in 2008. He added that his company is also planning to acquire a textile company owned by the TEXMACO Group and a power plant owned by P.T. MULTIKARSA INVESTAMA.

 

P.T. Asia Pacific Fibers (P.T. APF), which was formerly known as Polysindo Eka Perkasa started its activities in 1984 as a manufacturer and marketer of polyester chips, fibres and filament yarns by setting up a filament yarn manufacturing plant at Semarang in Central Java, Indonesia. In the following years, continuous improvements were made in the company's infrastructure to increase productivity and with the improved product portfolio the demand for the company's products in the domestic and export markets continued to grow steadily. In the 90's, the company initiated upstream plant expansions by setting up of a PTA manufacturing plant and a polyester fibre manufacturing plant at Karawang in West Java, Indonesia. By 1997, the company was firmly established as Indonesia's leading polyester manufacturer.

 

Since then, the company has added capacities, applied technologies, innovated processes and products, and has serviced markets across the globe. Today Asia Pacific Fibers' polyester manufacturing facilities stands at a capacity of 330,000 MT per year, thereby making it the largest polyester producer in Indonesia. However, the journey continues. On the 10 September 2009, in an attempt to improve all aspects of the company's performance a step further was taken to change the company's name from P.T. Polysindo Eka Perkasa Tbk to P.T. Asia Pacific Fibers Tbk. The new name is mainly designed to reflect the increasing market reach of the company throughout the world and is consistent with the improved prospects in terms of a strong recovery of market share and corporate performance in recent years.

 

P.T. AFP will continue to strive for excellence in all its pursuits and is looking confidently into the future, ready to face the challenges lying ahead. The basis of Asia Pacific Fibers' strategy for the future will continue to be vertical integration, capacity enhancement and product innovations to fulfill diverse market needs.

 

Asia Pacific Fibers is at the forefront of the polyester industry; propelled by vertical integration, professional management, state-of-the-art machinery and consistent quality in manufacturing. Asia Pacific Fibers' product portfolio includes petrochemicals like PTA (purified terephthalic acid), polyester chips, specialty polyester filament yarns and polyester fibres. With a host of specialty products for different applications, Asia Pacific Fibers caters to the ever changing demands in apparel, furnishings and industrial textiles. Asia Pacific Fibers' product expertise and experience allows it to achieve market leadership in the industry and thus deliver superior value to the shareholders. With a highly dedicated workforce and a strong commitment towards environmental protection, Asia Pacific Fibers has embarked on a path of excellence that will sustain its position in the world's polyester industry.

 

Asia Pacific Fibers produces technical grade Methyl Acetate with 90% purity as a by-product of the PTA manufacturing process. Methyl Acetate is neutral colorless flammabe (Class III) liquid with a mild ester like odor (CAS N0. 79-20-9). It is a highly oxygenated solvent that disolves a wide variety of resins including many acrylics, vinyls, epoxies, urethanes, polyesters, phenolics & cellulosics.

 

APF is a trusted long-term partner for global textile consumers producing fabrics for apparel, home textiles, Automotive, footwear, sportswear, hygiene and health care and various other applications. The Company has a very strong marketing network and supply chain management which differentiate it from its competitors. It maintains a very close collaboration with its customers through tailored and innovative branded products unique to APF and enjoy high level of customer loyalty. As a strategic move, the marketing team focuses on product and application innovation to customize products for value creation. APF has recently developed and branded the premium tier of its portfolio of specialty products that provide performance Comfort, aesthetic and other advantages. APF continues to focus its efforts to maintain the leadership position in the domestic market and increase its market share for its products filament yarn and staple fiber. The Company has allocated higher volume of production to domestic market to meet the increased requirement of the downstream customers. Domestic sale proportion has been around 84% in 2013.

 

P.T. Texmaco Jaya was declared bankrupt by the commercial court Jakarta on 19th August 2011 as per the Court order 10/PKPU/2010/PN.NIAGA.JKT.PST. Jo No:71/PAILIT/2010/PN.NIAGA.JKT.PST. The Court also appointed Dr. MARSUDIN NAINGGOLAN SH., as the supervisory Judge and a team of Receivers (Curators) Peter Kurniawan, SH., M.Kn., Lili Badrawati, SH., and Permata N. Daulay, SH. MH. to monitor and enforce the liquidation process as per the law. Subsequent to completion of debt verification, the Court had declared PT Texmaco Jaya Tbk insolvent and ordered liquidation of the bankrupt estate – vide Court order no 71/PAILIT/2010/PN.NIAGA.JKT.PST dated 26th September 2011. The Company is currently under liquidation process. In the meantime, the Court has approved continued operation of its Fleece division as a going concern with a view to maintain the value of the bankrupt assets. In accordance with the Court approval and pursuant to the tolling agreement between the team of curators and PT Asia pacific Fibers, the Fleece division continued to be operated on tolling basis.

 

Year 2013 was a very challenging for the trade and business in general and for Polyester sector in particular where it undergone very turbulent period. The Global economic slowdown had an impending and prolonged impact on the demand that has been further exacerbated by the excessive supply due to over capacity of PTA, Polyester Fiber and Filament yarn in Asia, mainly led by China. This has triggered a global down-cycle in the polyester chain, which has been lasting for an abnormally longer period and where many of the Asian and Global manufacturers suffered considerably. The product spreads across the polyester value chain continued to remain depressed due to stiff competition and the softening trend in cotton and Rayon prices during the year. Polyester and Raw material chain apparently reflect the current uncertainty and slow down of the global economy and the overall growth of polyester production has slowed down in the past two years 2012 and 2013. With the effective capacity of about 17 million tons added in the last two years, PTA operating dropped to 76% in 2013 from 90.2% and likely to fall below 74% in 2014 with rationalization of the regional capacities. Polyester polymer production reaching 61.68 million tons, a growth of 3.2 million tons or 5.5% in the year 2013, marginally improved from4.6% in 2012 as the global economy recovered in the second half of 2013. Longer-term growth rates are trending better with over 6% look impressive compared with other major petrochemical related business sectors.

 

Global economy is expected to grow by 3.7% in 2014 and 3.9% in 2015, primarily due to recovery in advanced economies and the emerging economies to expand by 5.10% and 5.4% respectively. Indonesian economy is projected to grow moderately at 5.3% - 5.5% in 2014 and 2015 and the growth will be primarily driven by strong domestic consumptions and modest increase in exports to its major trading partners. The Indonesian rupiah (IDR) is likely to remain under pressure in early 2014 amid uncertainty over the election results and U.S. Fed tapering. Domestic environment for manufacturing sectors expect to pass through a tough phase with the proposed hike in energy and manpower costs. Both Gas prices and Electricity tariff are slated for a significant

increase in 2014 putting pressure on cost competitiveness of the domestic manufacturers.

 

Industry is taking up the matter with the ministry for phasing out the hike over a period of time instead at one go. With regard to polyester upstream sector, with the additional capacity of Fiber and Filament yarn going on stream, domestic market is expected to face a stiff price competition for commodity products. However, the Company with its strong customer base and with a diversified product mix is firmly placed to remain competitive and maintain its leadership position. The delay in finding a solution to its long pending secured debt restructuring continues to remain a setback to carry out its growth plans. To expedite the process, the Company has recently submitted an updated restructuring plan with alternate option to its secured creditors that are under active consideration. Post restructure, the Company will have a sound and healthy financial base with its debts brought down to sustainable levels. This would in turn enable the company to raise finance from market to meet its short and long terms investments to fund its growth plans. All of these efforts will improve the performance of the Company significantly, and to reposition it to the forefront of the polyester industry and retain its strategic and leadership position.

 

According to financial statement of P.T. APF which audited by public accountant that sales turnover of the company in 2011 amounted at US$ 636.1 million with a net loss of US$ 8.8 million, declining to US$ 600.5 million with a net loss of US$ 32.1 million in 2012 drop to US$ 571.7 million with a net loss of US$ 30.1 million in 2013 and projected to go on rising 4% in 2014. We observe that P.T. APF is supported by foreign partner with has financially strong and sound behind it. So far, we did not heard that the company having been black listed by the Central Bank (Bank Indonesia). The financial statement as per 31 December 2011, 2012 and 2013 is attached.

 

The management of P.T. APF is headed by Mr. Vasudevan Ravishankar (51), a professional of the TEXMACO Group with experience for some 21 years in textile and textile products industry. He has been trusted as President Director since 2002. He is a graduate of Production Engineering and has also completed Advanced Management Programme from Harvard University in 2004. Prior to joining Polysindo, he was managing Textile Division of the subsidiary Company of Polysindo and also worked in Machinery manufacturing company in Indonesia and India. They have a long experience in various business fields, particularly in the textile products industry and trade. The company's management also gets back-up from a team of professional managers with know-how and experience in the textile industry and trade. They command a wide marketing network, and are further closely connected with many high-ranking government authorities. They also have wide relations with other domestic and overseas private businessmen.

 

Due to facing severe financial difficulty of P.T. ASIA PACIFIC FIBERS Tbk we recommend to treat prudently in extending loan to the company.

 

                                                                                                                      (In US Dollar)

 

Descriptions

31 December

2013

2012

2011

A.  ASSETS

 

 

 

a.  Current Assets

 

 

 

       - Cash and Cash Equivalent 

5.101.421

9.793.898

3.438.164

       - Trade Receivable Third

 

 

 

          * Third Parties

51.867.585

57.988.028

50.095.415

          * Related Parties

22.046.308

27.789.291

29.634.147

       - Other Receivable, third parties

3.355.148

3.300.907

2.529.473

       - Other Current Financial Assets

9.158.563

7.720.808

6.067.345

       - Inventories

86.227.237

79.954.633

87.677.359

       - Purchased Advances

 

 

 

          * Third Parties

37.362.097

34.605.192

37.846.870

          * Related Parties

54.799

-

-

       - Prepaid Tax

18.903.911

14.786.048

13.202.393

       - Prepaid Expenses

1.691.803

1.101.627

1.169.786

       Total Current Assets

235.768.872

237.040.523

231.660.952

b.    Non Current Assets

 

 

 

       - Non Trade Receivable

24.836.407

32.174.040

34.996.344

       - Other non-current financial assets

1.029.093

1.113.711

1.140.893

       - Property, plant and equipments

82.224.751

129.394.646

184.837.123

       - Intangible Assets

12.087

12.750

-

       - Deferred Tax Assets

9.620.194

3.216.621

-

       Total Non Current Assets

117.722.532

166.211.768

220.974.360

       TOTAL ASSETS

353.491.404

403.252.291

452.635.312

B.  Liabilities & Stockholder’s Equity

 

 

 

a.    Current Liabilities 

 

 

 

       - Trade Payables

 

 

 

          * Third Parties

33.115.314

22.942.334

23.789.883

          * Related Parties

-

7.150

-

       - Accrued Expenses

36.967.4661

43.319.170

45.606.299

       - Tax payable

1.741.319

1.751.095

1.937.308

       - Bank Loans

87.910.672

78.752.462

70.339.624

       - Secured Debts

965.681.557

1.000.263.703

1.012.928.220

       - Credit Financing Payables

30.572

64.651

57.035

       - Other short-term liabilities

6.323.597

4.150.965

4.251.161

      Total Short Term Liabilities 

1.131.770.492

1.168.591.530

1.167.418.530

b.    Non Current Liabilities 

 

 

 

       - Borrowing and other financial

22.624.894

22.169.338

21.945.011

       - Working Capital Loans

17.340.000

17.340

14.500.000

       - Credit Financing Payables

27.132

55.535

48.524

       - Deferred Revenues

237.652

-

6.424.565

       - Total long term liabilities

9.392.014

10.274.737

8.561.749

       Total Liabilities

49.621.692

49.839.649

51.479.849

c.    Stockholder’s Equity  

 

 

 

       - Paid up capital

635.689.316

635.689.316

635.165.191

       - Additional paid-in capital

624.314.507

624.344.507

624.325.603

       - Retained earnings

 

 

 

         * Appropriated

2.345.301

2.345.301

2.345.301

         * Unappropriated

(2.090.258.565)

(2.060.196.634)

(2.028.077.823)

       Total equity

(827.900.780)

(797.838.849)

(766.263.067)

C.  INCOME STATEMENTS  

 

 

 

      a.  Sales – Net

565.142.440

599.330.876

635.534.718

      b. Other Operating Revenue

6.604.835

1.200.875

533.044

      c. Total Revenues

571.747.275

600.531.751

636.067.762

      d. Cost of Goods Sold

(592.318.437)

(606.514.179)

(622.188.564)

      e. Gross Loss

(20.571.462)

(5.982.428)

13.879.198

      f. Selling Expenses

(31.471.019)

(31.895.840)

(32.452.221)

      g. Loss from Operation

(19.849.057)

(23.514.506)

(19.862.986)

      h. Total Tax Income

6.403.573

9.641.186

9.892.352

      i. Total Comprehensive Loss

30.061.931

32.118.811

8.840.770

Notes: 31 December 2011, 2012, 2013 audited by Hendrawinata Eddy & Siddharta (kreston Int’l)


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.18

UK Pound

1

Rs.102.55

Euro

1

Rs.81.77

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TPT

 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.