MIRA INFORM REPORT

 

 

Report Date :

19.08.2014              

 

IDENTIFICATION DETAILS

 

Correct Name :

SPICES KAYA S.A.

 

 

Formerly Known As :

BACHARIKA KAYIA A.E.V.E

 

 

Registered Office :

8-10 Faidonos, Perivola, 26335 Patra, Achaia

 

 

Country :

Greece

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

06.12.2002

 

 

Legal Form :

Societe Qnonyme            

 

 

Line of Business :

Engaged in food preparations.

Manufactures roasted coffee

Processing and standardization of spices, herbs, sugar and ready-to-drink instant coffee

 

 

No. of Employees :

41

 

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 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Greece

B2

B2

 

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

 


 

GREECE - ECONOMIC OVERVIEW

 

Greece has a capitalist economy with a public sector accounting for about 40% of GDP and with per capita GDP about two-thirds that of the leading euro-zone economies. Tourism provides 18% of GDP. Immigrants make up nearly one-fifth of the work force, mainly in agricultural and unskilled jobs. Greece is a major beneficiary of EU aid, equal to about 3.3% of annual GDP. The Greek economy averaged growth of about 4% per year between 2003 and 2007, but the economy went into recession in 2009 as a result of the world financial crisis, tightening credit conditions, and Athens' failure to address a growing budget deficit. By 2013 the economy had contracted 26%, compared with the pre-crisis level of 2007. Greece met the EU's Growth and Stability Pact budget deficit criterion of no more than 3% of GDP in 2007-08, but violated it in 2009, with the deficit reaching 15% of GDP. Austerity measures have reduced the deficit to about 4% in 2013, including government debt payments. Deteriorating public finances, inaccurate and misreported statistics, and consistent underperformance on reforms prompted major credit rating agencies to downgrade Greece's international debt rating in late 2009, and led the country into a financial crisis. Under intense pressure from the EU and international market participants, the government adopted a medium-term austerity program that includes cutting government spending, decreasing tax evasion, overhauling the health-care and pension systems, and reforming the labor and product markets. Athens, however, faces long-term challenges to continue pushing through unpopular reforms in the face of widespread unrest from the country's powerful labor unions and the general public. In April 2010 a leading credit agency assigned Greek debt its lowest possible credit rating; in May 2010, the International Monetary Fund and Euro-Zone governments provided Greece emergency short- and medium-term loans worth $147 billion so that the country could make debt repayments to creditors. In exchange for the largest bailout ever assembled, the government announced combined spending cuts and tax increases totaling $40 billion over three years, on top of the tough austerity measures already taken. Greece, however, struggled to meet 2010 targets set by the EU and the IMF, especially after Eurostat - the EU's statistical office - revised upward Greece's deficit and debt numbers for 2009 and 2010. European leaders and the IMF agreed in October 2011 to provide Athens a second bailout package of $169 billion. The second deal however, called for holders of Greek government bonds to write down a significant portion of their holdings. As Greek banks held a significant portion of sovereign debt, the banking system was adversely affected by the write down and €41 billion of the second bailout package was set aside to ensure the banking system was adequately capitalized. In exchange for the second loan Greece promised to introduce an additional $7.8 billion in austerity measures during 2013-15. However, the massive austerity cuts have prolonged Greece's economic recession and depressed tax revenues. Throughout 2013, Greece's lenders called on Athens to step up efforts to increase tax collection, dismiss public servants, privatize public enterprises, and rein in health spending. In June 2013 Prime Minister Antonis SAMARAS's efforts to meet bailout conditions led to the departure of one party, the Democratic Left, from the governing coalition when his government made the controversial decision to shut down and restructure the state-owned television and radio company. Subsequent reluctance to institute further cuts and delays in meeting public sector reform targets prompted Greek lenders to withhold bailout fund disbursements until December 2013. However, investor confidence began to show signs of strengthening by the end of 2013 as leading macroeconomic indicators suggested the economy’s freefall had been arrested

Source : CIA

 


IDENTIFICATION DETAILS

 

Name                                        SPICES KAYA S.A.

Address:                                   8-10 FAIDONOS, PERIVOLA                                  

26335 PATRA                                              

ACHAIA                                                   

GREECE                                                   

Telephone:                                30  2610640557                                           

30  2610640310                                           

Fax:                                          30  2610640412                                           

E-mail:                                      info@spiceskagia.gr                                       

Website:                                   www.kagiaspices.gr

Established:                              2002                       

Year incorporated:                      2002                       

Legal form:                                Societe Qnonyme            

Reg no:                                     053213                     

Govt gaz no:                              12233 / 2002               

Workforce:                                41                                                              

Activity:                                     Food preparations                                     

                                      

 

PRINCIPALS

 

1.       Konstantinos Lazaros Faitatzoglou          (chairman)

 

2.       Konstantinos Lazaros Faitatzoglou          (chief executive)

 

3.       Panagiota Dimitrios Xypolia                     (member)

 

4.       Pinelopi Nikolaos Kaya                           (member and shareholder)  

 

5.       Efthymios Faitatzoglou                           (member)

 

6.       Pinelopi Nikolaos Kaya                           (shareholder)

 

 

BANKS

 

Name:                                       National Bank of Greece S.A.,

Address:                                   Patra Branch branch., Trion Symmahon Sq.,

Patra 26110, Greece.

Telephone:                                30 2610637434

 

Name:                                       EUROBANK ERGASIAS S.A.,

Address:                                   Patra Branch (Ag. Andrea Rd) branch., 1 Patreos & Othonos-Amalias, Patra 26221, Greece.

Telephone:                                30 2610270136

 

Name:                                       Bank of Piraeus S.A. (ex Bank of Cyprus Ltd), Patra A' Branch branch.,224 Korinthou, Patra 26221, Greece.

Telephone:                                30 2610635500

 

 

TRADE PAYMENTS

 

 

 

 

EXP. DATE  PAYING RECORD HIGH CREDIT NOW OWES  PAST DUE TERM     LAST SALE   

 

 

 

30/4/2014  PROMPT        3,581       0         0        30       30/1/2014   

 

 

 

     

 

 

 

31/3/2014  PROMPT        3,581       0         0        30       31/12/2013  

 

 

 

     

 

 

 

28/2/2014  PROMPT        3,581       0         0        30       28/1/2014   

 

 

 

     

 

 

 

31/1/2014  PROMPT        3,581       3,581     0        30       31/12/2013  

 

The subject’s payments are prompt.

 

 

 

LEGAL

 

Business started:                                   December 6, 2002.

 

Societe anonyme registered on: December 6, 2002 for a period ending Dec 31, 2052.

Registration Number:                              053213

Government Gazette Number:                 12233 / 2002

Chamber of Commerce Number: 43103

Tax Registration Number:                       999947960

 

Established following a change of the legal status of a firm originally founded in 1982. SUPPLEMENTARY DATA ON THE ABOVE MENTIONED EVENTS PUBLISHED IN THE GOV.GAZ.: According to the Gov.Gaz.12233/02, the subject was established following the change in the legal status of the sole proprietorship NIKOLAOS EF. KAYAS.

 

 

CAPITAL

 

Nominal capital:                         1,757,000 EUR

Issued capital:                           1,757,000 EUR

 

Issued/paid-up capital was last increased on Oct 13, 2009.

 

Nominal capital is divided into:    175,700 shares of 10 each and fully paid-up.

 

Pinelopi Kaya holds 50.00% of the voting capital.

BRANCHES

 

Address:                                   40 Aristotelous, 26335, Patra, Greece.

These are owned factory premises.

 

 

ACTIVITY

 

Engaged in food preparations.

Manufactures roasted coffee

Processing and standardization of spices, herbs, sugar and ready-to-drink instant coffee.

 

 

EXPORTS

 

The subject exports 10% to Canada, Cyprus, Former Yugoslav Rep of Macedonia, Italy, Montserrat, Serbia and Montenegro.

 

Normal exporting terms are cash against documents.

           

 

IMPORTS

 

The subject Imports 80% from Brazil, China, Egypt, Germany, India, Indonesia, Italy, Morocco, Netherlands, Spain, Turkey and USA.

 

Normal importing terms are cash against documents.

 

 

WORKFORCE

 

41 as at Dec 11, 2013 including 0 part-time staff.

The number of employees varies according to needs.

The number of employees peaks to 41.

                       

 

PREMISES

 

Operates from owned warehouse, covering approximately 4,000 square metres at heading address.

Address:                                   8-10 FAIDONOS, PERIVOLA                                  

26335 PATRA                                              

ACHAIA                                                    

GREECE  

The site covers approximately 6,000 square metres.

 

 

FINANCIAL INFORMATION

 

The below mentioned financial figures are in Euro

 

 

 

 

                                       Fiscal           Fiscal          Fiscal

 

 

 

                                  Dec 31,2011      Dec 31,2012     Dec 31,2013

 

 

 

Turnover                            5,368,662        6,100,252       5,539,858

 

 

 

Pre-Tax Profit                        921,353          883,116         980,457

 

 

 

Net Worth                           4,699,514        5,456,679       5,870,077

 

 

 

Fixed Assets                        1,753,259        2,027,169       1,956,497

 

 

 

Total Assets                        5,590,394        6,555,904       7,062,477

 

 

 

Current Assets                      3,832,454        4,525,931       5,099,964

 

 

 

Current Liabilities                   809,033        1,049,224       1,142,400

 

 

 

Working Capital                     3,023,421        3,476,707       3,957,564

 

 

 

Long Term Debt                         81,848           50,000          50,000

 

 

 

Financial Assets                        3,399            1,949           1,474

 

 

 

Intangibles                             1,283              856           4,543

 

 

 

Employees                                  45               42              40

 

 

 

Net Worth and Total Assets are tangible figures shown after the deduction of

 

 

 

Intangible assets.

 

 

 

 

 

 

 

 RATIOS 

 

 

 

                                  Dec 31,2011      Dec 31,2012     Dec 31,2013

 

 

 

Current Ratio (X)                        4.74             4.31            4.46

 

 

 

Solvency Ratio (%)                      18.96            20.14           20.31

 

 

 

Fixed Assets/Net Worth (%)              37.31            37.15           33.33

 

 

 

Current Liabs/Net Worth (%)             17.22            19.23           19.46

 

 

 

Asset Turnover (%)                      96.03            93.05           78.44

 

 

 

Sales / Net Working Cap (X)              1.78             1.75            1.40

 

 

 

Assets / Sales (%)                     104.13           107.47          127.49

 

 

 

Profit Margin (%)                       17.16            14.48           17.70

 

 

 

S/holders Return (%)                    19.61            16.18           16.70

 

 

 

Return On Assets (%)                    16.48            13.47           13.88

 

 

 

Sales / Employees                  119,303.60       145,244.10      138,496.45

 

 

 

Profit / Employees                  20,474.51        21,026.57       24,511.43

 

 

 

    

 

 

 

     Abstract from individual fiscal balance sheet as at Dec 31, 2013

 

 

 

          LIABILITIES                             ASSETS                       

 

 

 

Capital                      1,757,000   Land/Buildings               3,497,830

 

 

 

Retained Profits             2,535,000   Plant/Machinery                592,789

 

 

 

Misc Reserves                1,578,077   Depreciation                 2,134,122

 

 

 

Net Worth                    5,870,077   Total Fixed Ass              1,956,497

 

 

 

Misc Provisions                 50,000   Misc Fin'cl Ass                  1,474

 

 

 

                                         Total Fin'cl Ass                 1,474

 

 

 

                                         Misc Intangible                  4,543

 

 

 

                                         Total Intangible                 4,543

 

 

 

     CURRENT LIABILITIES:                         CURRENT ASSETS:              

 

 

 

Trade Creditors                337,681   Stock                        1,530,260

 

 

 

Proposed Dividends             207,000   Trade Debtors                2,176,675

 

 

 

Misc Current Liabs             597,718   Misc Debtors                   107,624

 

 

 

                                         Cash                         1,285,403

 

 

 

TOTAL CURRENT                1,142,399   TOTAL CURRENT                5,099,962

 

 

 

TOTAL LIABS & NW             7,062,476   TOTAL ASSETS                 7,062,476

 

 

 

          Profit & Loss Account from Jan 1, 2013 to Dec 31, 2013               

 

 

 

          Net Sales                             5,539,858

 

 

 

          Cost of Goods Sold                    3,360,958

 

 

 

          Gross Profit                          2,178,900

 

 

 

          Misc Operating Charges                1,251,416

 

 

 

          Misc Operating Income                    86,005

 

 

 

          Net Operating Income                  1,013,489

 

 

 

          Misc Financial Income                     2,061

 

 

 

          Total Financial Income                    2,061

 

 

 

          Interest Payable                            846

 

 

 

          Misc Financial Expenses                  34,248

 

 

 

          Total Financial Expenses                 35,094

 

 

 

          Profit Before Taxes                     980,456

 

 

 

          Income Tax                              277,059

 

 

 

          Profit After Tax                        703,397

 

 

 

          Net Profit                              703,397

 

 

 

          Dividends                               230,000

 

 

 

          Retained Earnings at End               -230,000

 

 

 

    

 

According to the balance sheet as of Dec 31, 2013.

The above mentioned financial figures are in Euro

Financial statement obtained from subject on Jun 18, 2014.

 

 

GENERAL COMMENTS

 

The subject is an industrial economic unit, which is activated in the sector of food products. It reportedly owns 28 trucks and 8 passenger vehicles that uses for the distribution of its goods. SUPPLEMENTARY DATA ON THE ABOVEMENTIONED EVENTS PUBLISHED IN THE GOV.GAZ.:According to the Gov.Gaz.12233/02 subject was established following the change in the legal status of the sole proprietorship NIKOLAOS EF. KAYAS.

 

Please note that the information provided in the report was obtained from official and available sources.

 

 

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.06

UK Pound

1

Rs.101.84

Euro

1

Rs.81.56

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

PDT

 

               

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.