MIRA INFORM REPORT

 

 

Report Date :

14.02.2014

 

IDENTIFICATION DETAILS

 

Name :

TOP FASHION INT'L Z.L. S.A.

 

 

Registered Office :

Calle 17C, Edificio Dismercol (Calle de los Textiles), Zona Libre de Colón

 

 

Country :

Panama

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

21.03.2002

 

 

Legal Form :

Joint-Stock Company

 

 

Line of Business :

Subject is engaged in the Import, sale and export of textile products (fabrics in general).

 

 

No. of Employees :

17

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

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)

Panama

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

PANAMA - ECONOMIC OVERVIEW

 

Panama's dollar-based economy rests primarily on a well-developed services sector that accounts for more than three-quarters of GDP. Services include operating the Panama Canal, logistics, banking, the Colon Free Zone, insurance, container ports, flagship registry, and tourism. Economic growth will be bolstered by the Panama Canal expansion project that began in 2007 and is estimated to be completed by 2015 at a cost of $5.3 billion - about 10-15% of current GDP. The expansion project will more than double the Canal's capacity, enabling it to accommodate ships that are too large to traverse the existing canal. The United States and China are the top users of the Canal. Panama is also constructing a metro system in Panama City, valued at $1.2 billion and scheduled to be completed by 2014. Panama''s booming transportation and logistics services sectors, along with aggressive infrastructure development projects, have lead the economy to continued high growth in 2012. Foreign investment, at around 10% of GDP in both 2011 and 2012, has continued to be a source of growth. Strong economic performance has not translated into broadly shared prosperity, as Panama has the second worst income distribution in Latin America. About 30% of the population lives in poverty; however, from 2006 to 2012 poverty was reduced by 10 percentage points, while unemployment dropped from 12% to 4.4% of the labor force in 2012. The US-Panama Trade Promotion Agreement was approved by Congress and signed into law in October 2011, and entered into force in October 2012. Panama also achieved removal from the Organization of Economic Development''s gray-list of tax havens by signing various double taxation treaties with other nations.

 

Source : CIA


IDENTIFICATION

 

CORRECT COMPANY NAME

TOP FASHION INT'L Z.L. S.A.

TAXPAYER REGISTRATION

RUC 3323831414973

MAIN ADDRESS

Calle 17C, Edificio Dismercol (Calle de los Textiles)

DEPT/PROV/REGION/STATE

Zona Libre de Colón

COUNTRY

PANAMA

TELEPHONE

(507) 4414849 - 4414115

CORPORATE E-MAIL

contabilidadtopfashion@tcarrier.net

COMMENTS

 

Please be advised the correct legal name of this company is as stated in the identification of report.

 

 

 

EXECUTIVE SUMMARY

 

Date of foundation

2002

Capital stock

B/.500,000.= Balboas

Shareholders' equity

1,883,450.93 US$ Dollars (31DEC2011)

Annual revenues

US$ 9,925,134.39 US$ Dollars (31DEC2011)

Profits (loss)

303,194.51 US$ Dollars (31DEC2011)

permanent employees

17

Chief Executive

KASSAB, EZRA

Disposition

Poor. Very few information was given. Politely.

Payments policy

Always to terms or early

Number of times that this company was required: 5

 

 

LEGAL STRUCTURE

 

LEGAL STATUS

Joint-Stock Company

 

 

DATE OF INCORPORATION

21MAR2002

 

 

PLACE OF REGISTRY

Colon

 

 

NOTARY OFFICE

2nd. of Circuit

DURATION

Perpetual

REGISTRATION

414973, Document 332383(01/04/02),Notarial Act 185

 

 

INITIAL CAPITAL

B/.500,000.= Balboas

 

 

CURRENT PAID-IN CAPITAL

B/.500,000.= Balboas

 

 

SHAREHOLDERS EQUITY

1,883,450.93 US$ Dollars (31DEC2011)

 

 

CURRENT EXCHANGE RATE (US$)

B/.1.= per USA Dollar

 

 

COMMENTS

 

 

By Notarial Act No.1005, dated 16/07/2008, at First Notary Office in the Circuit, it was decided to sign a merger agreement between the company TOP FASHION INTERNACIONAL Z.L. S.A. (merging company) and the company EMORY PROPERTIES S.A. (merged company). This merger agreement was recorded on 23/12/2008, under Digitalized Document No.1493404.

 

Subject's Registered Agent is CRUZ & CRUZ.

 

 

 

 

DIRECTORS - EXECUTIVES – SHAREHOLDERS

 

FULL NAMES / COMPANY NAME

TITLE

%PART.

SINCE

KASSAB, EZRA

Chief Executive Officer

50%

 

TOTAH DE KASSAB, LILIANE

Director

25%

 

KASSAB, MARK

General Manager

25%

 

HAMID HIM

Accountant

 

 

 

 

WHO IS WHO?

 

KASSAB, EZRA

TITLE

Chief Executive Officer

NATIONALITY

Israeli

CIVIL STATUS

Married to Liliane Totah

PROFESSION

Businessman

BACKGROUND INFORMATION

Mr. Mark Kassab's father.

 

He takes part as Director of the following companies:

- EMORY PROPERTIES,S.A.

- CORNEL CAPITAL,S.A.

- TOP FASHION INT'L Z.L., S.A.

- BELLISIMA, INC.

 

Subscriber:

- INVERSIONES DALLAS, S.A.

 

 

 

 

 

TOTAH DE KASSAB, LILIANE

TITLE

Director

NATIONALITY

Israeli

CIVIL STATUS

Married to Ezra Kassab

 

 

 

 

KASSAB, MARK

TITLE

General Manager

NATIONALITY

Israeli

D.O.B.

1975

FATHER'S NAME

Ezra Kassab

 

 

 

 

HAMID HIM

TITLE

Accountant

NATIONALITY

Panamanian

PROFESSION

Public Accountant

 

 

 

 

 

BUSINESS HISTORY

 

As subscribers to the Corporate Agreement are listed: Vicente Morales Rodríguez and Brandon Cruz Padilla.

 

Subject is not related to any other companies.                                                                                                                  

 

 

BUSINESS

 

SIC Classification

5 1 - WHOLESALE TRADE-NON-DURABLE GOODS. (Papers, Perfumes, drugs, hardware, Groceries, apparel, food, dairy products, beverages.)

Main activity

Import, sale and export of textile products (fabrics in general).

O P E R A T I O N S

Import

Yes

Country

China, India, Japan.

Export

Yes

COUNTRY

Colombia, Nicaragua, Dominican Republic

% CASH SALES / METHOD

20%

% Credit SALES / Terms

80% (Terrms: 30, 90 Days)

% DOMESTIC PURCHASES

20%

% FOREIGN PURCHASES

80%

SELLING TerritorY

Domestic and international market

EMPLOYEES

17

LOCATION

PREMISES

Rented

AREA

300 m2

OTHER PREMISES

Subject's registered office, administrative and commercial offices are located on the above-mentioned address.

 

It does not have any branches.

 

 

 


FINANCIAL INFORMATION

 

Disposition

Poor. Very few information was given. Politely.

Interviewee(s)

HAMID HIM

Position(s)

Accountant

Information provided

Kindlly delivered to us operational data but declined financial figures claiming he did not have authorization from his superiors.

 

From previous research we have the main accounts of their latest Balance Sheet available as of 31/12/2011 (12 months), which are shown as reference:

 

 

BALANCE SHEET

Balance sheet date

31DEC2011

 

 

 

Type of balance sheet

Annual

 

 

 

Period

12 months

 

 

 

Currency

US$ Dollars

 

 

 

Exchange rate per US$

1

 

 

 

A S S E T S

 

 

 

 

Current Assetsd

5,173,475.79

 

 

 

Fixed

741,787.68

 

 

 

Total Assets

5,915,263.47

 

 

 

L I A B I L I T I E S

 

 

 

 

Current liabilities

3,252,249.95

 

 

 

Long term

779,562.59

 

 

 

TOTAL LIABILITIES

4,031,812.54

 

 

 

S H A R E H O L D E R S'  E Q U I T Y

 

 

 

 

Total shareholders equity

1,883,450.93

 

 

 

Total Liab. / Sh. equity

5,915,263.47

 

 

 

Sales

9,925,134.39

 

 

 

Profit (Loss)

303,194.51

 

 

 

 

R A T I O

 

Liquidity ratio

1.59

Current assets / Current liabilities

Debt-to-equity ratio

57.91 %

(Shareholders' equity / Current liabilities %)

Profitability margin

3.05 %

(Profits / Sales %)

Working capital

1,921,225.84

(Current assets - Current liabilities)

FINANCIAL SITUATION

FAIR

TOP FASHION INT'L Z.L. S.A. is a mediumsized company in its field, which conducts its business under an upward trend.

 

 

 

 

 

INSURANCE

COMPANY

AGAINST

EXPIRATION

ASSICURAZIONI GENERALI PANAMA S.A.

All risk

Annually

GENERALI

All risk

 

 

 

TRADE REFERENCES, CREDIT BUREAU, LAWSUITS, BANKS

(Confidential Information)

TRADE REFERENCES

Supplier: COSCO PANAMA MARITIME SA

Tel.: (507) 3069700

Country: PANAMA

Goods/Services? : Logistics service

 

 

Highest credit? : Undisclosed

 

 

Client since? : 2006

Terms? : 30 Days

Performance? : Prompt

Comments : Good client

Supplier: APL INTERNATIONAL

Tel.: (507) 4302030

Country: PANAMA

Goods/Services? : Shipping services

 

 

Highest credit? : Not specified

 

 

Client since? : 2006

Terms? : Cash

Performance? : No experience

Comments : A one-time customer

Supplier: DHL PANAMA S.A.

Tel.: (507) 2713400

Country: PANAMA

Goods/Services? : Courier service

 

 

Highest credit? : US$ 1,000

 

 

Client since? : 2007

Terms? : 30 Days

Performance? : Prompt

Supplier: MAERSK LINE PANAMA

Tel.: (507) 2062231

Country: PANAMA

Goods/Services? : Ocean freight services

 

 

Highest credit? : Undisclosed

 

 

Client since? : 2011

Terms? : Cash

Performance? : No experience

Supplier: GENERAL CARGO S.A.

Tel.: (507) 4305920

Country: PANAMA

Goods/Services? : Ocean freight service

 

 

Highest credit? : US$ 15,000

 

 

Client since? : 2008

Terms? : 40 Days

Performance? : Prompt

 

Note : Other suppliers did not provide information or could not be consulted

 

Supplier

Country

CENTRO TEXTIL Z.L. S.A.

PANAMA

FEDERAL EXPRES

PANAMA

COPA CURRIER

PANAMA

INTL TEXTILE MILLS LLC.

U.S.A.

 


CREDIT BUREAU COMMENTS

No restraints, claims, summons, bankruptcy, auctions, disqualification / account closure, or defaulting transactions were found against the Company.

 

 

 

Comments :

BANCO GENERAL BANCO ALIADO BAC INTERNATIONAL Banks refused to provide customer references as they are governed by the principle of bank secrecy, which empowers them to reserve information about their customers.

 

 

 

GENERAL INFORMATION

 

Explanation about commercial reputation                                                                                                 

                                                                                                                                                                                 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.27

UK Pound

1

Rs.103.47

Euro

1

Rs.84.87

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.