MIRA INFORM REPORT

 

 

Report Date :

05.02.2014

 

IDENTIFICATION DETAILS

 

Name :

ACETO PHARMA GMBH

 

 

Registered Office :

Winterhuder Weg 27 D 22085 Hamburg Post Box: 76 21 80, D 22069 Hamburg

 

 

Country :

Germany

 

 

Financials (as on) :

30.06.2012

 

 

Date of Incorporation :

08.03.1977

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesale of pharmaceutical goods

 

 

No. of Employees :

28

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

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

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.5% in 2012. GDP contracted 5.1% in 2009 but grew by 4.2% in 2010, and 3.0% in 2011, before dipping to 0.7% in 2012 - a reflection of low investment spending due to crisis-induced uncertainty and the decreased demand for German exports from recession-stricken periphery countries. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011. In 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. By 2014, the federal government wants to balance its budget. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

 

Source : CIA

 

 

 

 


Company name

 

ACETO PHARMA GMBH

 

 Company Status:           active

Winterhuder Weg 27

D 22085 Hamburg

Post Box:

76 21 80, D 22069 Hamburg

Telephone:040/2270260

Telefax:  040/2273220

Homepage: www.aceto-europe.com

E-mail:   contact@de.aceto.com

 

 VAT no.:                      DE118678027

 Tax ID number:             71/831/01158

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:        1976

 Shareholders'

 agreement:                    10.01.1977

 Registered on:               08.03.1977

 Commercial Register:    Local court 20355 Hamburg

 under:                          HRB 19515

 

 Share capital:                          EUR          1,280,000.00

 

 Shareholder:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Share:             EUR          1,280,000.00

                      Registered on: 15.06.2012


                      Reg. data: 20355 Hamburg, HRB 123396

 Manager:

                      Günter Schenkel

                      Pinguinweg 17

                      D 22527 Hamburg

                      authorized to jointly represent the company

                      born: 02.06.1963

 Manager:

                      Salvatore John Guccione

                      USA  Fairfield, New Jersey

                      having sole power of representation

                      born: 11.10.1962

                      Nationality: USA

 Proxy:

                      Thomas Koch

                      D 22085 Hamburg

                      authorized to jointly represent the company

                      born: 24.06.1957

 

 Further functions/participations of Günter Schenkel (Manager)

 Manager:

                      Aceto Fine Chem GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Post Box:

                      762180, D 22069 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          1,790,000.00

                      Registered

                      on:         19.09.1985

                      Reg. data:  20355 Hamburg, HRB 34879

 Manager:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Registered

                      on:         15.06.2012

                      Reg. data:  20355 Hamburg, HRB 123396

 Proxy:

                      Aceto Health Ingredients GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         07.03.2008

                      Reg. data:  20355 Hamburg, HRB 104476

 

Proxy:

                      Pharma Waldhof GmbH

                      Hansaallee 159

                      D 40549 Düsseldorf

                      Legal form: Private limited company

                      Share capital:     EUR            300,000.00

                      Registered

                      on:         03.06.2004

                      Reg. data:  40227 Düsseldorf, HRB 49945

 

 Further functions/participations of Salvatore John Guccione

 (Manager)

 Manager:

                      Aceto Fine Chem GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Post Box:

                      762180, D 22069 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          1,790,000.00

                      Registered

                      on:         19.09.1985

                      Reg. data:  20355 Hamburg, HRB 34879

 Manager:

                      Aceto Health Ingredients GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         07.03.2008

                      Reg. data:  20355 Hamburg, HRB 104476

 Manager:

                      Pharma Waldhof GmbH

                      Hansaallee 159

                      D 40549 Düsseldorf

                      Legal form: Private limited company

                      Share capital:     EUR            300,000.00

                      Registered

                      on:         03.06.2004

                      Reg. data:  40227 Düsseldorf, HRB 49945

 Manager:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Registered

                      on:         15.06.2012

                      Reg. data:  20355 Hamburg, HRB 123396

 

 COMPANY HISTORY

 

 10.01.1977 - 06.11.1995  SPH Pharma Service GmbH

                          Winterhuder Weg 27

                          D 22085 Hamburg

                          Private limited company

 

 07.11.1995 - 05.06.2001  Schweizerhall Pharma GmbH

                          Winterhuder Weg 27

                          D 22085 Hamburg

                          Private limited company

 

 

 RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 11.01.2010 - 26.06.2012  Manager

                          Vincent George Miata

                          USA New York

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 96090   Other service activities n. e. c.

 

 Secondary industrial sector

 46461   Wholesale of pharmaceutical goods

 

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 

BALANCE SHEET YEAR:  2011/2012

 

 

 REAL ESTATE

 

 Type of ownership:        Tenant

 Address                       Winterhuder Weg 27

                                    D 22085 Hamburg

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 DEUTSCHE BANK, HAMBURG

 Sort. code: 20070000, Account no.: 129270, BIC: DEUTDEHHXXX

 

 

 FINANCIAL FIGURES

 

 Turnover:                                  2011/2012          EUR         32,623,138.00

                                                2012/2013          EUR         32,000,000.00

 Profit:                                       2011/2012          EUR            715,107.00

 further business figures:

 Equipment:                                            EUR            129,260.00

 Ac/ts receivable:                                               EUR          6,756,510.00

 Liabilities:                                             EUR          7,555,925.00

 Employees:                                                                  28

 

 

 BALANCE SHEETS

 

 Balance sheet ratios     01.07.2011  - 30.06.2012

 Equity ratio [%]:                        37.17

 Liquidity ratio:                           0.91

 Return on total capital [%]:       5.76

 

 Balance sheet ratios     01.07.2010  - 30.06.2011

 Equity ratio [%]:                        60.44

 Liquidity ratio:                           1.71

 Return on total capital [%]:        10.67

 

 Balance sheet ratios     01.07.2009  - 30.06.2010

 Equity ratio [%]:                        60.62

 Liquidity ratio:                           1.73

 Return on total capital [%]:       3.23

 

 Balance sheet ratios 01.07.2008  - 30.06.2009

 Equity ratio [%]:                        62.97

 Liquidity ratio:                           1.64

 Return on total capital [%]:        10.15


 

 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:                                   01.07.2011 - 30.06.2012

 

ASSETS                                               EUR         12,693,458.55

Fixed assets                                         EUR            373,512.67

Intangible assets                                    EUR            244,252.38

Concessions, licences, rights                 EUR            244,252.38

Tangible assets                                     EUR            129,260.29

Other tangible assets / fixtures and

fittings                                                   EUR            129,260.29

Current assets                                       EUR         12,125,564.19

Stocks                                                  EUR          5,234,963.89

Finished goods / work in progress           EUR          5,234,963.89

Accounts receivable                                           EUR          6,756,510.29

Amounts due from shareholders              EUR            275,892.69

Trade debtors                                        EUR          6,081,432.23

Amounts due from related companies      EUR            198,453.88

Other debtors and assets                       EUR            200,731.49

Liquid means                                         EUR            134,090.01

Remaining other assets                          EUR            194,381.69

Accruals (assets)                                   EUR            194,381.69

 

LIABILITIES                                           EUR         12,693,458.55

Shareholders' equity                                           EUR          4,599,866.80

Capital                                                  EUR          1,280,000.00

Subscribed capital (share capital)            EUR          1,280,000.00

Reserves                                               EUR          3,319,866.80

Capital reserves                                     EUR          3,319,866.80

Provisions                                             EUR            537,666.36

Other / unspecified provisions                  EUR            537,666.36

Liabilities                                               EUR          7,555,925.39

Other liabilities                                       EUR          7,555,925.39

Trade creditors (for IAS incl. bills

of exchange)                                          EUR          4,259,166.00

Liabilities from received advance

payments                                              EUR             29,575.00

Liabilities due to shareholders                 EUR            292,109.11

Liabililties due to related companies        EUR          2,887,398.29

Unspecified other liabilities                      EUR             87,676.99

thereof liabilities from tax /

financial authorities                                EUR             67,913.78

 

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

Code (HGB)

Sales                                                    EUR         32,623,137.87

Other operating income                          EUR          1,031,512.27

Cost of materials                                     EUR         28,341,053.57

Raw materials and supplies, purchased

goods                                                   EUR         28,276,896.59

Purchased services                                            EUR             64,156.98

Gross result (+/-)                                   EUR          5,313,596.57

Staff expenses                                       EUR          1,922,727.74

Wages and salaries                                           EUR          1,676,062.46

Social security contributions and

expenses for pension plans and

benefits                                                 EUR            246,665.28

Total depreciation                                   EUR            158,510.42

Depreciation on tangible / intangible

asssets (incl. start-up and exp. of

bus.                                                      EUR            158,510.42

Other operating expenses                       EUR          2,517,142.03

Operating result from continuing

operations                                             EUR            715,216.38

Interest result (+/-)                                 EUR               -109.07

Interest and similar income                      EUR                  0.00

thereof from related companies                EUR                  0.00

Interest and similar expenses                   EUR                109.07

Financial result (+/-)                               EUR               -109.07

Result from ordinary operations (+/-)        EUR            715,107.31

Expenses for transfer of profits to a

parent company                                                 EUR            715,107.31

Annual surplus / annual deficit                 EUR                  0.00

 

Type of balance sheet:                        Company balance sheet

 

Financial year:                                    01.07.2010 - 30.06.2011

 

ASSETS                                               EUR          9,403,139.26

Fixed assets                                         EUR            610,293.55

   Intangible assets                                             EUR            274,015.37

Concessions, licences, rights                 EUR            274,015.37

Tangible assets                                     EUR            152,454.65

Other tangible assets / fixtures and

fittings                                                                EUR            152,454.65

Financial assets                                    EUR            183,823.53

Other loans                                           EUR            183,823.53

Current assets                                       EUR          8,627,349.03

Stocks                                                  EUR          3,280,913.36

Finished goods / work in progress           EUR          3,280,913.36

Accounts receivable                                           EUR          4,897,263.82

Trade debtors                                        EUR          4,462,031.94

Amounts due from related companies   EUR            214,731.91

Other debtors and assets                       EUR            220,499.97

Liquid means                                         EUR            449,171.85

Remaining other assets                          EUR            165,496.68

Accruals (assets)                                   EUR            165,496.68

 

LIABILITIES                                           EUR          9,403,139.26

Shareholders' equity                                           EUR          4,599,866.80

Capital                                                  EUR          1,280,000.00

Subscribed capital (share capital)   EUR          1,280,000.00

Reserves                                               EUR          3,319,866.80

Capital reserves                                     EUR          3,319,866.80

Provisions                                              EUR            412,239.09

Other / unspecified provisions                  EUR            412,239.09

Liabilities                                                EUR          4,391,033.37

Other liabilities                                       EUR          4,391,033.37

Trade creditors (for IAS incl. bills

of exchange)                                          EUR          2,991,554.72

Liabilities from received advance

payments                                              EUR             16,325.00

Liabilities due to shareholders                 EUR          1,083,415.99

Liabililties due to related companies        EUR            133,678.61

Unspecified other liabilities                      EUR            166,059.05

thereof liabilities from tax /

financial authorities                                 EUR            128,132.27

 

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

Code (HGB)

Sales                                                    EUR         29,008,531.63

Other operating income                          EUR            878,541.05

Cost of materials                                     EUR         25,000,656.45

Raw materials and supplies, purchased

goods                                                   EUR         24,845,732.56

Purchased services                                            EUR            154,923.89

Gross result (+/-)                                   EUR          4,886,416.23

Staff expenses                                       EUR          1,943,158.32

Wages and salaries                                           EUR          1,677,843.54

Social security contributions and

expenses for pension plans and

benefits                                                 EUR            265,314.78

Total depreciation                                   EUR            120,938.74

Depreciation on tangible / intangible

asssets (incl. start-up and exp. of

bus.                                                      EUR            120,938.74

Other operating expenses                       EUR          1,826,282.31

Operating result from continuing

operations                                             EUR            996,036.86

Interest result (+/-)                                 EUR              7,517.65

Interest and similar income                     EUR              9,100.00

thereof from related companies                EUR              9,100.00

Interest and similar expenses                  EUR              1,582.35

Financial result (+/-)                                EUR              7,517.65

Result from ordinary operations (+/-)        EUR          1,003,554.51

Expenses for transfer of profits to a

parent company                                                 EUR          1,003,554.51

Annual surplus / annual deficit                 EUR                  0.00

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.68

UK Pound

1

Rs.101.98

Euro

1

Rs.84.78

 

 

INFORMATION DETAILS

 

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.