MIRA INFORM REPORT

 

 

Report Date :

31.08.2014

 

IDENTIFICATION DETAILS

 

Name :

F. LINSTER & CO. GMBH

 

 

Registered Office :

Zeppelinstr. 16-18 D 84544 Aschau

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

09.01.1985

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Wholesale of iron ores, iron, steel and iron and steel semi-finished goods

 

 

No. of Employees

54

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


 

GERMANY ECONOMIC OVERVIEW

 

 

Source : CIA

 

 

 


Company name and address

 

F. LINSTER & CO. GMBH

 

 Company Status:          active

Zeppelinstr. 16-18

D 84544 Aschau

Telephone:08638/9560

Telefax:  08638/2131

Homepage: www.linster.de

E-mail:   n.herden@linster.de

 

 VAT no.:                      DE811239091

 Tax ID number:             141/167/50806

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:         1952

 Shareholders'

 agreement:                   09.01.1985

 Registered on:               16.04.1985

 Commercial Register:    Local court 83278 Traunstein

 under:                          HRB 4235

 

 Share capital:                          EUR            613,550.25

 

 Shareholder:

                      Thomas Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      born: 14.03.1956

                      Share:             EUR            204,516.75

 Shareholder:

                      Alexander Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      born: 29.09.1960

                      Share:             EUR            204,516.75

 Shareholder:

                      Gabriele Petri

                      D 84544 Aschau

                      born: 21.03.1952

                      Share:             EUR            204,516.75

 Manager:

                      Thomas Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      having sole power of representation

                      born: 14.03.1956

                      Profession: Businessman

                      Marital status: married

 Manager:

                      Alexander Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      having sole power of representation

                      born: 29.09.1960

                      Profession: Businessman

                      Marital status: married

 Proxy:

                      Franz Pfeiffer

                      D 84478 Waldkraiburg

                      born: 25.06.1965

 Proxy:

                      Norbert Herden

                      D 84478 Waldkraiburg

                      born: 12.12.1963

 

 Further functions/participations of Thomas Linster (Manager)

 Shareholder:

                      SL Piping GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR            100,000.00

                      Share:             EUR             26,250.00

                      Registered

                      on:         19.03.2004

                      Reg. data:  40227 Düsseldorf, HRB 50401

 Shareholder:

                      LST Linster Stainless Trading GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR             75,000.00

                      Share:             EUR             25,000.00

                      Registered

                      on:         19.10.2000

                      Reg. data:  40227 Düsseldorf, HRB 39675

 Manager:

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Share capital:     EUR            255,645.94

                      Registered

                      on:         15.03.1948

                      Reg. data:  83278 Traunstein, HRB 79

 

 Further functions/participations of Alexander Linster (Manager)

 Shareholder:

                      SL Piping GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR            100,000.00

                      Share:             EUR             26,250.00

                      Registered

                      on:         19.03.2004

                      Reg. data:  40227 Düsseldorf, HRB 50401

 Shareholder:

                      LST Linster Stainless Trading GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR             75,000.00

                      Share:             EUR             25,000.00

                      Registered

                      on:         19.10.2000

                      Reg. data:  40227 Düsseldorf, HRB 39675

 Manager:

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Share capital:     EUR            255,645.94

                      Registered

                      on:         15.03.1948

                      Reg. data:  83278 Traunstein, HRB 79

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 46721   Wholesale of iron ores, iron, steel and iron and steel  semi-finished goods

 

 

 

 PARTICIPATIONS

 

 Shareholder:

 

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            255,645.94

                      Share:             EUR            240,307.18

                      Reg. data:  15.03.1948

                                  Local court 83278 Traunstein

                                  HRB 79

 

 

 FINANCIAL INFORMATION

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 

BALANCE SHEET YEAR:  2012

 

 

 REAL ESTATE

 

 Type of ownership:         Tenant

 Address                       Zeppelinstr. 16-18

                                     D 84544 Aschau

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 COMMERZBANK, 84465 WALDKRAIBURG

 Sort. code: 71142041

 BIC: COBADEFFXXX

 

 Further banks

 SPARKASSE ALTÖTTING-MÜHLDORF, 84544 ASCHAU A. INN

 Sort. code: 71151020

 BIC: BYLADEM1MDF

 VR MEINE RAIFFEISENBANK, 84496 ALTÖTTING

 Sort. code: 71061009

 BIC: GENODEF1AOE

 

 

 FINANCIAL FIGURES

 

 Profit:              2012               EUR          1,440,034.00

 Equipment:                              EUR            230,499.00

 Ac/ts receivable:                       EUR          2,804,874.00

 Liabilities:                            EUR          2,580,324.00

 Employees:                                                     54

 - thereof permanent staff:                                     54

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 77.91

 Liquidity ratio:                  10.00

 Return on total capital [%]:       7.61

 

Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 69.83

 Liquidity ratio:                   1.71

 Return on total capital [%]:       3.31

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 83.53

 Liquidity ratio:                   3.62

 Return on total capital [%]:       8.82

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 

 TYPE OF BALANCE  SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         18,922,647.58

  Fixed assets                           EUR          1,971,116.78

   Intangible assets                     EUR             16,738.75

    Concessions, licences, rights        EUR             16,738.75

   Tangible assets                       EUR            542,861.08

    Land / similar rights                EUR            312,353.20

    Plant / machinery                    EUR                  9.00

    Other tangible assets / fixtures and

    fittings                             EUR            230,498.88

   Financial assets                      EUR          1,411,516.95

    Shares in participations /

    subsidiaries and the like            EUR          1,411,516.95

     Shares in related companies         EUR          1,411,516.95

  Current assets                         EUR         16,949,707.80

   Stocks                                EUR         11,044,000.00

    Finished goods / work in progress    EUR         11,044,000.00

   Accounts receivable                   EUR          2,804,873.63

    Trade debtors                        EUR          2,182,858.64

    Amounts due from related companies   EUR            404,064.17

    Other debtors and assets             EUR            217,950.82

   Liquid means                          EUR          3,100,834.17

  Remaining other assets                 EUR              1,823.00

   Accruals (assets)                     EUR              1,823.00

 

 LIABILITIES                             EUR         18,922,647.58

  Shareholders' equity                   EUR         14,741,891.95

   Capital                               EUR            613,550.26

    Subscribed capital (share capital)   EUR            613,550.26

   Reserves                              EUR          3,508,409.78

    Capital reserves                     EUR          3,507,588.59

    Retained earnings / revenue reserves EUR                821.19

   Balance sheet profit/loss (+/-)       EUR         10,619,931.91

    Profit / loss brought forward        EUR          9,179,898.08

    Annual surplus / annual deficit      EUR          1,440,033.83

  Provisions                             EUR          1,600,431.90

   Pension provisions and comparable

   provisions                            EUR            412,174.00

   Provisions for taxes                  EUR            182,120.13

   Other / unspecified provisions        EUR          1,006,137.77

  Liabilities                            EUR          2,580,323.73

   Other liabilities                     EUR          2,580,323.73

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,907,566.66

    Notes payable                        EUR            316,942.71

    Liabilities from received advance

    payments                             EUR              2,704.53

    Unspecified other liabilities        EUR            353,109.83

     thereof liabilities from tax /

     financial authorities               EUR             48,648.99

     thereof liabilities from social

     security                            EUR             21,685.08

  Guarantees and other commitments       EUR          1,000,000.00

   Guarantees / warranties               EUR          1,000,000.00

    Guarantees                           EUR          1,000,000.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

 

 Sales                                  EUR         36,555,204.45

  Other operating income                 EUR            605,177.57

  Cost of materials                      EUR         28,600,556.41

   Raw materials and supplies, purchased

   goods                                 EUR         28,473,038.09

   Purchased services                    EUR            127,518.32

  Gross result (+/-)                     EUR          8,559,825.61

  Staff expenses                         EUR          3,313,451.48

   Wages and salaries                    EUR          2,854,448.86

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            459,002.62

  Total depreciation                     EUR            113,103.70

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            113,103.70

  Other operating expenses               EUR          3,129,892.74

  Operating result from continuing

  operations                             EUR          2,003,377.69

  Interest result (+/-)                  EUR            -24,884.55

   Interest and similar income           EUR             35,413.07

   Interest and similar expenses         EUR             60,297.62

  Financial result (+/-)                 EUR            -24,884.55

  Result from ordinary operations (+/-)  EUR          1,978,493.14

  Income tax / refund of income tax (+/-)EUR           -532,596.46

  Other taxes / refund of taxes          EUR             -5,862.85

  Tax (+/-)                              EUR           -538,459.31

  Annual surplus / annual deficit        EUR          1,440,033.83


 

 TYPE OF BALANCE SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         19,110,913.72

  Fixed assets                           EUR          2,230,634.03

   Intangible assets                     EUR              9,978.00

    Concessions, licences, rights        EUR              9,978.00

   Tangible assets                       EUR            609,139.08

    Land / similar rights                EUR            312,353.20

    Plant / machinery                    EUR                103.00

    Other tangible assets / fixtures and

    fittings                             EUR            296,682.88

   Financial assets                      EUR          1,611,516.95

    Shares in participations /

    subsidiaries and the like            EUR          1,411,516.95

     Shares in related companies         EUR          1,411,516.95

    Other loans                          EUR            200,000.00

  Current assets                         EUR         16,875,859.04

   Stocks                                EUR         11,748,000.00

    Other / unspecified stocks           EUR         11,748,000.00

   Accounts receivable                   EUR          2,370,818.94

    Trade debtors                        EUR          1,989,089.79

    Amounts due from related companies   EUR             99,340.29

    Other debtors and assets             EUR            282,388.86

   Liquid means                          EUR          2,757,040.10

  Remaining other assets                 EUR              4,420.65

   Accruals (assets)                     EUR              4,420.65

 

 LIABILITIES                             EUR         19,110,913.72

  Shareholders' equity                   EUR         13,301,858.12

   Capital                               EUR            613,550.26

    Subscribed capital (share capital)   EUR            613,550.26

   Reserves                              EUR          3,508,409.78

    Capital reserves                     EUR          3,507,588.59

    Retained earnings / revenue reserves EUR                821.19

   Balance sheet profit/loss (+/-)       EUR          9,179,898.08

    Profit / loss brought forward        EUR          8,546,848.12

    Annual surplus / annual deficit      EUR            633,049.96

  Provisions                             EUR          1,619,572.70

   Pension provisions and comparable

   provisions                            EUR            388,967.00

   Provisions for taxes                  EUR            556,212.09

   Other / unspecified provisions        EUR            674,393.61

  Liabilities                            EUR          4,189,482.90

   Financial debts                       EUR          1,262,430.56

    Liabilities due to banks             EUR            750,000.00

    Other / unspecified financial debts  EUR            512,430.56

   Other liabilities                     EUR          2,927,052.34

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR            772,953.78

    Liabilities from received advance

    payments                             EUR          2,041,601.27

    Liabilities due to shareholders      EUR             42,711.50

    Unspecified other liabilities        EUR             69,785.79

     thereof liabilities from tax /

     financial authorities               EUR             48,648.99

     thereof liabilities from social

     security                            EUR             20,270.68

  Guarantees and other commitments       EUR            500,000.00

   Guarantees / warranties               EUR            500,000.00

    Guarantees                           EUR            500,000.00

 

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         35,583,036.98

  Other operating income                 EUR            399,603.10

  Cost of materials                      EUR         29,451,802.68

   Raw materials and supplies, purchased

   goods                                 EUR         29,208,395.45

   Purchased services                    EUR            243,407.23

  Gross result (+/-)                     EUR          6,530,837.40

  Staff expenses                         EUR          3,053,082.73

   Wages and salaries                    EUR          2,643,388.80

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            409,693.93

  Total depreciation                     EUR            126,465.59

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            126,465.59

  Other operating expenses               EUR          2,499,099.44

  Operating result from continuing

  operations                             EUR            852,189.64

  Interest result (+/-)                  EUR             25,573.80

   Interest and similar income           EUR             76,474.30

   Interest and similar expenses         EUR             50,900.50

  Financial result (+/-)                 EUR             25,573.80

  Result from ordinary operations (+/-)  EUR            877,763.44

  Income tax / refund of income tax (+/-)EUR           -239,683.87

  Other taxes / refund of taxes          EUR             -5,029.61

  Tax (+/-)                              EUR           -244,713.48

  Annual surplus / annual deficit        EUR            633,049.96

 

 Inconsistent balance sheets:

 Financial year                              published on

 01.01.2009 - 31.12.2009                     16.09.2010


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.48

UK Pound

1

Rs.100.35

Euro

1

Rs.79.86

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.