MIRA INFORM REPORT

 

 

Report Date :

14.02.2014

 

IDENTIFICATION DETAILS

 

Correct Name :

CELLMARK CHEMICALS SINGAPORE PTE. LTD.

 

 

Formerly Known As :

ALCAN INTERNATIONAL NETWORK SINGAPORE PTE. LTD.

 

 

Registered Office :

271, Bukit Timah Road, 03-13, Balmoral Plaza, 259708

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

04.01.2008

 

 

Com. Reg. No.:

200800383-E

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of basic industrial chemicals

 

 

No. of Employees :

Not available

 

 

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

 

 

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 – December 01, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. Real GDP growth averaged 8.6% between 2004 and 2007. The economy contracted 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% in 2010, on the strength of renewed exports, before slowing to 5.2% in 2011 and 1.3% in 2012, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity, which has sunk to an average of about 1.0% in the last decade. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub

Source : CIA

 

 

 

EXECUTIVE SUMMARY

 

 

 

REGISTRATION NO.

:

200800383-E

COMPANY NAME

:

CELLMARK CHEMICALS SINGAPORE PTE. LTD.

FORMER NAME

:

ALCAN INTERNATIONAL NETWORK SINGAPORE PTE. LTD. (16/04/2012)

INCORPORATION DATE

:

04/01/2008

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

271, BUKIT TIMAH ROAD, 03-13, BALMORAL PLAZA, 259708, SINGAPORE.

BUSINESS ADDRESS

:

271, BUKIT TIMAH ROAD, 03-13, BALMORAL PLAZA, 259708, SINGAPORE.

TEL.NO.

:

65-66031288

FAX.NO.

:

65-62388078

CONTACT PERSON

:

YU JIE ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

WHOLESALE OF BASIC INDUSTRIAL CHEMICALS

 

 

 

ISSUED AND PAID UP CAPITAL

:

462,893.00 ORDINARY SHARE, OF A VALUE OF SGD 462,893.00

 

 

 

SALES

:

SGD 1,652,681 [2012]

NET WORTH

:

SGD (2,696,322) [2012]

 

 

 

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

WEAK

 

 

 

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

HISTORY / BACKGROUND

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

The Subject is principally engaged in the (as a / as an) wholesale of basic industrial chemicals.

The immediate holding company of the Subject is ANDORRA HOLDING AB, a company incorporated in SWEDEN.

The ultimate holding company of the Subject is CELLMARK INVESTMENT AB, a company incorporated in SWEDEN.

Share Capital History

Date

Issue & Paid Up Capital

13/02/2014

SGD 462,893.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ANDORRA HOLDING AB

C/O CELLMARK AB, BOX 11927, GOTHENBURG, 40439, SWEDEN.

T11UF5181

462,893.00

100.00

 

 

 

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

------

 

 

 

462,893.00

100.00

 

 

 

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

 

INDIA

CELLMARK INDIA PRIVATE LIMITED

99.90

31/12/2012

 

 

 

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. KELLY NG HUI PENG

Address

:

43, RIVERINA CRESCENT, 518277, SINGAPORE.

IC / PP No

:

S7142397B

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

16/10/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

MR. YU JIE

Address

:

21-34, MANDARIN GARDENS, 448908, SINGAPORE.

IC / PP No

:

S6961213Z

 

 

 

 

 

 

 

 

 

Nationality

:

CHINESE

Date of Appointment

:

01/01/2011

 

 

 

 

 

 

 

 

 

 

 

 


MANAGEMENT

 

 

 

 

 

1)

Name of Subject

:

YU JIE

 

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

HENG LEE SENG LLP

Auditor' Address

:

N/A

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SEE YONG BENG

 

IC / PP No

:

S1173701C

 

 

 

 

 

Address

:

112, ANG MO KIO, AVENUE 4, 07-325, 560112, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

BANKING


No Banker found in our databank.

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

LEGAL CHECK AGAINST SUBJECT


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

No legal action was found in our databank.

No winding up petition was found in our databank.

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES

 

 

 



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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

X

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

ASIA

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

BASIC INDUSTRIAL CHEMICALS

 

 

 

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of basic industrial chemicals.

The Subject sells industrial chemicals.

CURRENT INVESTIGATION

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-66031288

Match

:

N/A

 

 

 

Address Provided by Client

:

271, BUKIT TIMAH ROAD, 03-13, BALMORAL PLAZA, SINGAPORE - 259708

Current Address

:

271, BUKIT TIMAH ROAD, 03-13, BALMORAL PLAZA, 259708, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


On 13th February 2014 we contacted one of the staff form the Subject and she provided some information.

The Subject refused to disclose its number of employees.



FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Decreased

[

87.73%

]

 

Profit/(Loss) Before Tax

:

Decreased

[

(37.19%)

]

 

Return on Shareholder Funds

:

Unfavourable

[

39.63%

]

 

Return on Net Assets

:

Unfavourable

[

38.29%

]

 

 

 

 

 

 

 

 

The shrinking turnover could be the result of more entrants into the market which eroded the Subject's market share.The Subject could be more efficient in controlling its operating costs and had managed to reduce its losses during the year. Although the Subject's returns showed positive figures it is not reflective of the true situation. The Subject incurred losses during the year and its shareholders' funds have turned red. The positive returns on shareholders' funds is the result of losses divided by negative shareholders' funds. The Subject's management was inefficient in utilising the assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

28 Days

]

 

Debtor Ratio

:

Unfavourable

[

81 Days

]

 

Creditors Ratio

:

Unfavourable

[

92 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Unfavourable

[

0.16 Times

]

 

Current Ratio

:

Unfavourable

[

0.19 Times

]

 

 

 

 

 

 

 

 

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Unfavourable

[

(28.60 Times)

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Although the Subject's turnover decreased, its losses also decreased during the year. This could be the result of more efficient control in its operating costs. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. The Subject's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the Subject : POOR

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

 

 

 

 

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

(0.8)

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

 

 

 

 

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

 

 

 

 

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

(2.2)

4.3

12.8

8.5

(1.3)

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

(32.5)

25.6

9.4

 

 

 

 

 

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

(10.78)

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

(0.8)

11.4

2.8

(5)

(2.2)

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

(15.9)

(11.5)

(25.3)

(0.7)

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

(7.7)

103.7

(26.3)

(38.2)

35.2

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

(0.32)

3.25

(0.48)

4.25

3.64

Fish Supply & Wholesale

(6.31)

(1.93)

(10.5)

12.10

(0.5)

 

 

 

 

 

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

 

 

 

 

 

Construction

45.90

(36.9)

14.20

20.50

28.70

Real Estate

(11.2)

1.4

21.3

25.4

31.9

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

(1.3)

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

(5.9)

(16.4)

(0.4)

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

(0.9)

(1.4)

0.30

 

 

 

 

 

 

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

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

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

 

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

 

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

 

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

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 2008, the Subject is a Private Limited company, focusing on wholesale of basic industrial chemicals. Having been in business for 6 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. The capital standing of the Subject is weak. The Subject may face difficulties to expand its business compared to other large corporation. Without a strong capital, the business expansion opportunities of the Subject is limited.

Our investigation revealed that the Subject serves both local and overseas clients. Penetrating into the overseas countries has well diversified its business risk. However, being a loss making company indicates that the Subject faces difficulties in the market. Overall, we regard that the Subject's management capability is weak.

Due to the challenging market conditions, the Subject's business performance seems to be deteriorating and losses incurred. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of SGD 2,696,322. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations.

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth . The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials.

The Subject's overall payment habit is fair and this clearly implied a weak credit control of the Subject.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry. However, the Subject does not take any advantage from this favourable condition as it is making losses in this few years. The Subject should adopt more competitive strategies to retain its business position in the market.

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

CELLMARK CHEMICALS SINGAPORE PTE. LTD.

 

Financial Year End

2012-12-31

2011-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

 

 

 

TURNOVER

1,652,681

13,467,664

Other Income

362,941

557,492

 

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

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

Total Turnover

2,015,622

14,025,156

Costs of Goods Sold

(1,359,982)

(12,911,514)

 

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

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

Gross Profit

655,640

1,113,642

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

(1,068,566)

(1,701,231)

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

(1,068,566)

(1,701,231)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

(1,068,566)

(1,701,231)

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

(2,085,444)

(384,213)

 

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

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

As restated

(2,085,444)

(384,213)

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(3,154,010)

(2,085,444)

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(3,154,010)

(2,085,444)

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Term loan / Borrowing

36,100

99,180

 

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

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

 

36,100

99,180

 

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

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

 

 

 

BALANCE SHEET

 

 

CELLMARK CHEMICALS SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

41,020

32,670

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Subsidiary companies

356,848

356,848

 

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

356,848

356,848

 

 

 

 

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

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

TOTAL LONG TERM ASSETS

397,868

389,518

 

 

 

CURRENT ASSETS

 

 

Stocks

125,266

143,765

Trade debtors

367,677

286,196

Other debtors, deposits & prepayments

4,166

166,174

Amount due from related companies

11,761

1,610

Cash & bank balances

215,133

590,580

 

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

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

TOTAL CURRENT ASSETS

724,003

1,188,325

 

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

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

TOTAL ASSET

1,121,871

1,577,843

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

343,431

658,098

Other creditors & accruals

3,433,170

2,511,006

Amounts owing to related companies

41,592

31,290

 

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

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

TOTAL CURRENT LIABILITIES

3,818,193

3,200,394

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

(3,094,190)

(2,012,069)

 

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

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

TOTAL NET ASSETS

(2,696,322)

(1,622,551)

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

462,893

462,893

 

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

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

TOTAL SHARE CAPITAL

462,893

462,893

 

 

 

RESERVES

 

 

Exchange equalisation/fluctuation reserve

(5,205)

-

Retained profit/(loss) carried forward

(3,154,010)

(2,085,444)

 

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

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

TOTAL RESERVES

(3,159,215)

(2,085,444)

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

(2,696,322)

(1,622,551)

 

 

 

 

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

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

 

(2,696,322)

(1,622,551)

 

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

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

 

 

 

 

 

 

FINANCIAL RATIO

 

 

CELLMARK CHEMICALS SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

215,133

590,580

Net Liquid Funds

215,133

590,580

Net Liquid Assets

(3,219,456)

(2,155,834)

Net Current Assets/(Liabilities)

(3,094,190)

(2,012,069)

Net Tangible Assets

(2,696,322)

(1,622,551)

Net Monetary Assets

(3,219,456)

(2,155,834)

BALANCE SHEET ITEMS

 

 

Total Borrowings

0

0

Total Liabilities

3,818,193

3,200,394

Total Assets

1,121,871

1,577,843

Net Assets

(2,696,322)

(1,622,551)

Net Assets Backing

(2,696,322)

(1,622,551)

Shareholders' Funds

(2,696,322)

(1,622,551)

Total Share Capital

462,893

462,893

Total Reserves

(3,159,215)

(2,085,444)

LIQUIDITY (Times)

 

 

Cash Ratio

0.06

0.18

Liquid Ratio

0.16

0.33

Current Ratio

0.19

0.37

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

28

4

Debtors Ratio

81

8

Creditors Ratio

92

19

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.00

0.00

Liabilities Ratio

(1.42)

(1.97)

Times Interest Earned Ratio

(28.60)

(16.15)

Assets Backing Ratio

(5.82)

(3.51)

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

(64.66)

(12.63)

Net Profit Margin

(64.66)

(12.63)

Return On Net Assets

38.29

98.74

Return On Capital Employed

38.29

98.74

Return On Shareholders' Funds/Equity

39.63

104.85

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

 

 

Contingent Liabilities

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.27

UK Pound

1

Rs.103.46

Euro

1

Rs.84.87

 

 

INFORMATION DETAILS

 

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.