MIRA INFORM REPORT

 

 

Report Date :

18.02.2014

 

IDENTIFICATION DETAILS

 

Name :

NAOT FOOTWEAR AGRICULTURAL COOPERATIVE SOCIETY FOR BUSINESS LTD.

 

 

Formerly Known As :

NAOT FOOTWEAR (1994) LTD

 

 

Registered Office :

Mobile Post Upper Galilee, Naot Mordechai 1212000

 

 

Country :

Israel

 

 

Year of Establishment :

1942

 

 

Com. Reg. No.:

57-003775-4

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

Designers, manufacturers, marketers and exporters of men and women comfort footwear

 

 

No of Employees :

250

 

 

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 – december 01, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel's energy security outlook. The Leviathan field was one of the world's largest offshore natural gas finds this past decade, and production from the Tama field is expected to meet all of Israel's natural gas demand beginning mid-2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands.

 

Source : CIA

 


 

COMPANY NAME & ADDRESS

 

NAOT FOOTWEAR AGRICULTURAL COOPERATIVE SOCIETY FOR BUSINESS LTD.

(Trading as: TEVA NAOT)

Telephone         972 4 694 81 31; 972 73 212 01 11

Fax                   972 4 695 01 11

Mobile Post Upper Galilee

NAOT MORDECHAI       1212000            ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

Originally established as a cobbler shop in Kibbutz Naot Mordechai a cooperative society, operating a communal agricultural settlement in 1942.

Converted into a General Partnership and registered as such as per file No. 54-010291-0 on the 01.09.1970 under the name NAOT FOOTWEAR PARTNERSHIP.

 

In 1994 converted into a private limited company, which was registered as per file No. 51-193576-9 on the 10.02.1994 under the name NAOT FOOTWEAR (1994) LTD., which on 03.08.1994 changed registration No. 52-004191-4 (in view of turning into a public limited company, though eventually did not).

In 1998 all business activities were re-assumed by a/m NAOT FOOTWEAR PARTNERSHIP (NAOT FOOTWEAR (1994) LTD. turned inactive).

 

Finally on the 01.01.2001 all activities and assets were transferred to subject, an Agricultural Cooperative Society (ACS) registered as such as per file No. 57-003775-4 on the 19.11.2000.

 

 

OWNERSHIP

 

Subject is fully owned by NAAMA NAOT HOLDINGS LTD., owned by:

1.    MIZRAHI TEFAHOT TRUSTEE CO. LTD., 81%, holdings shares on behalf of 2 shareholders:  SHAMROCK Group (50%), an investment fund, controlled by Disney family and headed by Stanley Gold; and an Israeli CPA (50%), a private shareholder (name was not disclosed – see CHARACTER),

2.    K.N.M. HOLDINGS ACS LTD., 17%, fully owned by Kibbutz Naot Mordechai, a cooperative society, operating a communal agricultural settlement (held via a holding company),

3.    Yaniv Shekel, 2%.

 

In November 2006 SHAMROCK Fund acquired 66% of subject from Kibbutz Naot Mordechai, according to a company value of NIS 130 million. In end of 2008, SHAMROCK Group exercised its option to acquire a further 17%.

 

 

MANAGEMENT

 

1.    Dr. Arie Ovadia, Chairman, Managing Director in SHAMROCK ISRAEL,

2.    Michael Iluz, General Manager.

 

 

BUSINESS

 

Designers, manufacturers, marketers and exporters of men and women comfort footwear (shoes, sandals, etc.), under the brand name “Teva Naot” and "Naot".

TEVA NAOT Group operates a retail chain store, situated mainly in shopping malls, and a sub-chain for orthopedic footwear under the name "Medifut By Naot" (in Naot shops). Having over 60 retail stores, 10 of which being operated by concessionaires. Also markets as wholesaler to some 300 local footwear stores.

Some 75% of sales are for export. Exports are worldwide, in over 6,000 point of sales.

Group also operates stores in Germany, Canada, Australia and Singapore.

Among local clients: CALIFA SHOES, MORSI SHOES, SAKAL SPORT, FREIMAN & BANE, etc.

 

Among local suppliers: PLAS GLASS, ADSTICK, ABART ITZHAK, etc.

Purchasing is also via Kibbutz association buying firm TOAM IMPORT & EXPORT.

Group is sole local representatives of:

THERESIA M, K SWISS, SANTIA, PALLADIUM.

 

Operating from premises (plant, warehouse and retail store), on an area of 6,000 sq. meters, in Kibbutz Naot Mordechai (premises is owned by the Kibbutz and rented to subject), and a rented office on an area of 100 sq. meters, in 1 Korazin Street, Givatayim. Also operating through TEVA NAOT retail chain of over 60 shops countrywide. The Group also operates independently over 20 of footwear stores overseas.

 

Having 250 employees (had 230 employees in mid 2012, similar to 2011, had 220 employees in mid 2010).

There are several hundred employees serving TEVA NAOT Group abroad.

 

 

MEANS

 

Current stock is valued at NIS 40,000,000 (similar to the end of 2011, was valued at NIS 20,000,000 in mid 2010).

 

Data from B/S 31.12.2009 (last obtainable):

Total assets: NIS 70,000,000.

Equity: NIS 20,000,000.

 

In March 2011 it was reported that subject is investing NIS 2.5 million in the expansion of its plant, to increase its production by 35%. According to the report, subject manufactured 1.8 million pairs in 2010.

 

Subject is an “Approved Enterprise” and as such enjoys tax benefits and State incentives. In January 1997, the Investment Center Authority approved a US$ 2.5 million investment plan for the expansion of subject’s plant.

 

REVENUES

 

Sales (of which 75% for export):

 2005 sales claimed to be NIS 110 million, making a pre-tax profit of NIS 21 million.

2006 sales claimed to be NIS 136 million.

2007 sales claimed to be NIS 150 million.

2008 sales claimed to be NIS 130 million.

2009 sales claimed to be NIS 160 million. Subject's accountant informed us that subject ended 2009 with profit.

2010 sales claimed to be NIS 190 million.

2011 sales claimed to be NIS 200 million.

2012 sales claimed to be NIS 200 million.

2013 sales claimed to be NIS 200 million.

 

 

OTHER COMPANIES

 

DAFNA FOOTWEAR – AGRICULTURAL COOPERATIVE SOCIETY FOR BUSINESS LTD., 70%, activities originally started in 1964, manufacturers, marketers and exporters of footwear for men, women and children, mainly boots (including riding boots) and slippers, made of P.V.C., polyurethane, etc. 2010 sales NIS 12 million.

TEVA NAOT ACS FOR BUSINESS LTD.,

NAAMA NAOT HOLDINGS LTD.,

NAAMA EUROPE LTD., sister company.

NAOT FOOTWEAR (1994) LTD., inactive.

 

 

BANKERS

 

Bank Leumi Le'Israel Ltd., Kiryat Shmona Branch (No. 976), Kiryat Shmona, account No. 23500/97 – main account.

A check with the Central Banks' database did not reveal any negative information regarding subject's a/m account.

 

Also working with:

 

Bank Hapoalim Ltd., Kiryat Shmona Branch (No. 718), Kiryat Shmona.

Mizrahi Tefahot Bank Ltd., Kiryat Shmona Branch (No. 487), Kiryat Shmona.

 

CHARACTER AND REPUTATION

 

A dispute arose between SHAMROCK and Avi Toledano, in which Avi Toledano filed a request to the Tel Aviv District Court to appoint an arbitrator between the sides, which was granted by the Court on the 20.2.2013 (case No. 57817-11-12).

According to reports from December 2012 - January 2013, Avi Toledano claimed that he was unjustifiably dismissed from his position as Group's General Manager, due to his refusal to sell his holding in subject, and that SHAMROCK operated in the interest to harm his position and personnel appointed by him.

SHAMROCK claims that Toledano failed in this position, causing subject and Group losses, especially due to the unsuccessful investment in the German activities (According to a report from December 2012, subject made a € 4 million write off), and demands that Toledano returns US$ 3 million which  SHAMROCK gave him for the acquisition of former shareholders holdings.

According to our, matter is still pending.

Note: We estimate that the CPA on whose behalf the Trustee is holding shares of, besides SHAMROCK, may be Mr. Toledano. Subject's controller we spoke to refused to relate to that when we asked him.

 

On the 06.06.2012, a motion was submitted to the court for the approval as a class action lawsuit against subject and 3 more manufacturers of comfort shoes for the sum of NIS 245 million. The plaintiffs claim that subject and the other companies have been dictating unified prices to avoid competition. It should be noted that the procedure for such claims to be approved are usually long and mostly eventually turned down.

Nothing unfavorable learned apart from that.

 

Subject is leading in the sale of convenient sandals in Israel and also a leading player in the field in the international arena.

 

Kibbutz Naot Mordechai, founded in 1946, has some 300 members. The Kibbutz is also involved in traditional farming activities, including field crops, fruit orchards and fattened poultry. In addition, it is has other smaller business ventures.

 

SHAMROCK Fund is an investment fund controlled by DISNEY family investing mostly in mature industries. To date, in over 20 years of investments in Israeli industrial companies, it invested some US$ 600 million.

In March 2011 it was reported that 4 years after entering as an investor in subject, SHAMROCK is putting its shares for sale (at least part of it), which is part of the Fund's policy to realize investments up to 5 years. No further data was found on that matter.

 

In early 2000s subject signed agreements to market its sandals and shoes in the CLARK’S chain in England (500 stores), with Canadian SOLE MATE, with AUSES-BEARS of Australia (100 stores throughout Australia), with

GALLERY LAFAYET of France and with G.I INTL. of Japan.

 

In 2003 it was reported that subject acquired the footwear retail chain store TOMER's, in consideration of NIS 3.5 million.

 

In 2005 it was reported that subject signed an agreement with the footwear chain FOOT HEALTH COMFORT SPECIALISTS of Hong Kong and Singapore for export of convenient footwear in volume of NIS 2.5 million, and with Singapore company AUSBRAS, for NIS 3 million.

 

In December 2005 subject opened via concessionaires a new store in Germany for its brand, with initial investment of US$ 400,000.

 

In June 2006 it was reported that subject signed an agreement with NORDSTROM American footwear chain, to sell its products. The deal volume said to be of US$ 1 million.

 

In end of 2007, as part of its strategy to expand in the international arena, subject acquired THERSIA MUCK of Germany, for an estimated sum of NIS 30 million. THERSIA also operates in the comfort footwear field, and considered a leading brand in Germany, with 25 chain store and annual sales of NIS 50 million.

 

In July 2008 NAAMA NAOT acquired "Mentz" shoe chain store (13 stores) in Germany for NIS 6.5 million.

 

In September-October 2008 subject signed an agreement to acquire 70% of DAFNA INDUSTRIES, a local veteran shoe factory for NIS 7 million, after the plant experienced financial difficulties. The reminder 30% was left by Kibbutz Dafna. The transaction was completed during 2009.

 

In March 2009 it was reported that subject signed a deal with TRADE HOME SHOES of USA, for sales of NIS 4.5 million in 2009.

 

In June 2009 it was reported that subject signed a distribution deal in Australia with THE ATHLETES FOOT, estimated sales are US$ 3 million.

 

In July 2009 it was reported that subject will start selling comfort socks, investing NIS 4 million.

 

In August 2009 it was reported that subject will open a sub-chain 'store in store' for orthopedic products with 10 branches, investing US$ 1 million.

 

In February 2010 it was reported that TEVA NAOT Group opened 2 stores in Canada investing NIS 2 million. In February 2011, it was reported on the opening of 3 new retail stores in Toronto and Montreal, with NIS 3 million investment. The chain in Canada thus would reach 12 stores (had sales of NIS20 million in 2010).

 

In April 2010 it was reported that subject signed exclusive distribution agreements to market leading international brands THERESIA M, K SWISS, SANTIA, PALLADIUM, with investment of NIS 3 million.

 

In October 2010 it was reported that subject is expanding its activities, with the opening of a new chain store of 12 orthopedic institutes under brand name "footfit", selling orthopedic footwear, special medical footwear and accessories. Investment in the move said to be NIS 4 million.

 

In August 2010, it was reported that subject signed an agreement with a Japanese company to market "Teva" footwear in Japan, in some 30 shops.

 

In February 2012 it was reported that subsidiary DAFNA in entering a tender of the Israel Defense Force to manufacture 30,000 army shoes for women

In April 2012 it was reported that DAFNA will export boots to South Korea in volume of € 500,000.

In August 2013 it was reported that subject closed its first deal in the Russian market, with CALIPSO, to market 'Dafna' boots, in a deal valued € 150,000.

 

 

In July 2012 it was reported that subject is entering a new footwear category with a line of large-size for women, in which NIS 2 million invested in development. In addition, subject launched a new men comfort shoes line.

 

In June 2012 it was reported that subsidiary DAFNA is investing NIS 1 million in establishing a production line for the Far East, and it signed an agreement to supply HLMC of South Korea some 10,000 boots in volume of US$ 1 million, with expected 2012 export volume to Japan Korea and Singapore of US$ 7.5 million.

 

In January 2013 it was reported that subject is opening a retail store in the ARCH ANGEL chain of Singapore, investing US$ 250,000.

In December 2013 it was reported that subject is opening its first store in Japan, investing US$ 500,000 (in continuance to the establishment of production line suited for customers' tastes in the Far East with NIS 1 million investment), with an intention to open further 2-3 stores.

 

The local footwear market rolls an annual turnover of around NIS 3.5 billion according to sources in the branch, mostly from import, with 33 million pairs of shoes sold each year over some 1,500 footwear stores. Annual consumption per capita is 4-5 pairs of shoes.

 

According to the Central Bureau of Statistics (CBS), import of Clothing and Footwear in 2013 rose by mere 0.9% from 2012 (in NIS terms, rose by 7.9% in $ terms), summing up to NIS 6,854 million. This is after 2012 marked 13.3% rise (5.1% in $ currency terms). That data shows on the continuing growing trend over the last of years – by 19% and by 13.4% in 2011 and 2010, respectively, in comparison to the previous year. Most import comes from China. Main other countries of origin for textile goods are France, Italy, Hong Kong and Turkey, Spain and the U.S.A.

 

From the CBS National Accounts for 2012, it turns that expenditure by local households on private consumption grew by 2.7% from 2011, after rising by 3.8% in 2010. Expenditure on clothing, footwear and personal effects rose by 7.2% (after 2.4% rise in 2011). Expenditure on private consumption continued to grow in 2013: it rose by 5.6% in 3rdQ 2013, after a 6.2% increase in the 2ndQ 2013.

Per-capita expenditure increased by 0.9% (1.9% rise in 2011).

Per capita expenditure for private consumption on non-durable goods rose in 2012 by 1.4% per-capita (1.3% rise in 2011). This rise reflects increases by 1.3% in expenditure on food, beverage and tobacco and 4.5% expenditure on clothing, footwear and personal effects.

 

The local fashion market has been significantly influenced by the entrance of new international fashion players to the already highly competitive local market (GAP, H&M in 2009/2010, Forever 21 in 2011).

Sources in the local fashion branch noted that over the last periods the branch re-entered slow-down and stagnation, resulting in drop in revenues. There have been also few collapses of veteran and big players in some niches, including in the ladies fashion and children's apparel. The  is explained by several factors, including the present slow-down in local economy, and the fierce competition where the entrance of the strong international chains are dragging prices down but do not bring to expansion of the fashion market.

Moreover, senior figures in the local fashion and apparel branch, as well as from the shopping malls sector, commented in November 2013 that few more chains are on the verge of collapse.

 

 

SUMMARY

 

Good for trade engagements.

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 61.95

UK Pound

1

Rs. 104.02

Euro

1

Rs. 84.95

 

 

INFORMATION DETAILS

 

Report Prepared by :

DPT

 

 

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.