MIRA INFORM REPORT

 

 

Report Date :

21.02.2014

 

IDENTIFICATION DETAILS

 

Name :

ESPRIT EUROPE SERVICES GMBH

 

 

Registered Office :

Esprit-Allee 1, D 40882 Ratingen

 

 

Country :

Germany

 

 

Financials (as on) :

30.06.2012

 

 

Date of Incorporation :

1995

 

 

Com. Reg. No.:

HRB 32901

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         Agents involved in the sale of textiles, apparel, footwear and leatherware

·         Service activities incidental to transportation

·         Advertising agencies

 

 

No. of Employees :

234

 

 

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 :

Slow but correct

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 & address

 

ESPRIT EUROPE SERVICES GMBH

 

 Company Status:          active

                                    Esprit-Allee 1

                                    D 40882 Ratingen

                                    Telephone:02102/1230

                                    Telefax:  02102/12315100

                                     Homepage: www.esprit.com

                                       E-mail:   info@esprit.com

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:        1995

 Shareholders'

 agreement:                   27.11.1995

 Registered on:              03.01.1996

 Commercial Register:    Local court 40227 Düsseldorf

 under:                          HRB 32901

 

 Share capital:                          EUR          2,700,000.00

 

 Shareholder:

                      Esprit Europe GmbH

                      Esprit-Allee

                      D 40882 Ratingen

                      Legal form: Private limited company

                      Share capital:     EUR          5,112,918.81

                      Share:             EUR          2,700,000.00

                      Registered on: 17.11.1992

                      Reg. data: 40227 Düsseldorf, HRB 28967

                      Control and profit transfer agreement

 Manager:

                      José Antonio Ramos

                      D 40210 Düsseldorf

                      born: 08.03.1972

                      Nationality: Spanish

 


Manager:

                      Juan Antonio Chaparro Vazquez

                      D 40210 Düsseldorf

                      born: 07.09.1969

 Manager:

                      Markus Skowronek

                      D 40210 Düsseldorf

                      born: 30.10.1972

 Proxy:

                      Julia Merkel

                      D 50667 Köln

                      authorized to jointly represent the company

                      born: 17.10.1965

                      Profession: Businessman

 Proxy:

                      Ernst-Peter Vogel

                      D 40210 Düsseldorf

                      authorized to jointly represent the company

                      born: 03.10.1964

                      Marital status: unknown

 

 Further functions/participations of José Antonio Ramos (Manager)

 Manager:

                      Esprit Europe GmbH

                      Esprit-Allee

                      D 40882 Ratingen

                      Legal form: Private limited company

                      Share capital:     EUR          5,112,918.81

                      Registered

                      on:         17.11.1992

                      Reg. data:  40227 Düsseldorf, HRB 28967

 

 

 COMPANY HISTORY

 

 03.01.1996 - 15.10.2003            Esprit Europe Services GmbH

                                                Vogelsanger Weg 49

                                                D 40470 Düsseldorf

                                                Private limited company

 15.10.2003 - 18.01.2005            Esprit Europe Services GmbH

                                                Esprit-Allee 1

                                                D 40882 Ratingen

                                                Private limited company

 18.01.2005 - 22.01.2007            Esprit Europe Trading & Product

                                                Development GmbH

                                                Esprit-Allee 1

                                                D 40882 Ratingen

                                                             Private limited company

 

 

 RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 12.02.2004 - 18.12.2013            Manager

                                                Ernst-Peter Vogel

                                                D 40210 Düsseldorf

 01.07.2010 - 08.08.2013            Manager

                                                Tanya Todd

                                                            B Wezembeck Oppen

 27.01.2010 - 16.01.2013            Manager

                                                Wolbrand Teunis Cornelis Van der Vis

                                                NL Laren

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 4616    Agents involved in the sale of textiles, apparel, footwear and leatherware

4641    Wholesale of textiles

52299   Service activities incidental to transportation n.e.c.

73110   Advertising agencies

 

 

 FINANCIAL INFORMATION

 

Payment experience:     takes advantage of cash discount

 

Negative information:      We have no negative information at hand.

 

Balance sheet year:  2011/2012

 

 

 REAL ESTATE

 

 Type of ownership:        Tenant

 Address                       Esprit-Allee 1

                                    D 40882 Ratingen

 

 Land register documents were not available.

 

 


BANKERS

 

 COMMERZBANK VORMALS DRESDNER BANK, 40832 RATINGEN

 Sort. code: 30080000

 BIC: DRESDEFF300

 BHF-BANK, 40213 DÜSSELDORF

 Sort. code: 30020500

 BIC: BHFBDEFF300

 DEUTSCHE BANK, 40878 RATINGEN

 Sort. code: 30070010

 BIC: DEUTDEDDXXX

 UNICREDIT BANK - HYPOVEREINSBANK, 40212 DÜSSELDORF

 Sort. code: 30220190

 BIC: HYVEDEMM414

 HSBC TRINKAUS & BURKHARDT, 40002 DÜSSELDORF

 Sort. code: 30030880

 BIC: TUBDDEDDXXX

 

 

 FINANCIAL FIGURES

 

 Turnover:                      2011/2012          EUR      1,314,557,532.00

 Profit:                           2011/2012          EUR        -75,187,051.00

 Equipment:                                            EUR            840,491.00

 Ac/ts receivable:                                               EUR        543,193,494.00

 Liabilities:                                             EUR        814,984,008.00

 Employees:                                                                          234

 

 Control and profit transfer agreement to:

                      Esprit Europe GmbH

                      Esprit-Allee

                      D 40882 Ratingen

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.07.2011 - 30.06.2012

 Equity ratio [%]:                        16.10

 Liquidity ratio:                           0.01

 Return on total capital [%]:     -24.41

 

 Balance sheet ratios 01.07.2010 - 30.06.2011

 Equity ratio [%]:                        62.21

 Liquidity ratio:                            2.61

 Return on total capital [%]:       1.07

 

 Balance sheet ratios 01.07.2009 - 30.06.2010

 Equity ratio [%]:                        50.81

 Liquidity ratio:                           2.14

 Return on total capital [%]:      14.99

 

 Balance sheet ratios 01.07.2008 - 30.06.2009

 Equity ratio [%]:                        54.39

 Liquidity ratio:                           3.70

 Return on total capital [%]:      13.92

 

 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        850,017,045.61

  Fixed assets                           EUR         46,328,473.30

   Intangible assets                     EUR            337,051.00

    Concessions, licences, rights        EUR            337,051.00

   Tangible assets                       EUR         45,991,422.30

    Other tangible assets / fixtures and

    fittings                             EUR            840,491.00

    Advance payments made / construction

    in progress                          EUR         45,150,931.30

  Current assets                         EUR        803,516,252.01

   Stocks                                EUR        153,886,692.19

    Finished goods / work in progress    EUR        153,886,692.19

   Accounts receivable                   EUR        543,193,494.23

    Trade debtors                        EUR            935,366.37

    Amounts due from related companies   EUR        541,963,734.37

    Other debtors and assets             EUR            294,393.49

   Liquid means                          EUR        106,436,065.59

  Remaining other assets                 EUR            172,320.30

   Accruals (assets)                     EUR            172,320.30

 

 LIABILITIES                             EUR        850,017,045.61

  Shareholders' equity                   EUR          2,700,000.00

   Capital                               EUR          2,700,000.00

    Subscribed capital (share capital)   EUR          2,700,000.00

  Provisions                             EUR         32,333,037.80

   Other / unspecified provisions        EUR         32,333,037.80

  Liabilities                            EUR        814,984,007.81

   Other liabilities                     EUR        814,984,007.81

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR         30,123,776.55

    Liabililties due to related companiesEUR        784,504,978.36

    Unspecified other liabilities        EUR            355,252.90

 

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

 

  Sales                                  EUR      1,314,557,531.83

  Other operating income                 EUR         15,973,062.18

  Cost of materials                      EUR      1,155,196,958.70

   Raw materials and supplies, purchased

   goods                                 EUR      1,155,196,958.70

  Gross result (+/-)                     EUR        175,333,635.31

  Staff expenses                         EUR         15,335,648.34

   Wages and salaries                    EUR         13,285,345.72

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          2,050,302.62

  Total depreciation                     EUR            456,069.55

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            456,069.55

  Other operating expenses               EUR        235,590,763.66

  Operating result from continuing

  operations                             EUR        -76,048,846.24

  Interest result (+/-)                  EUR          3,996,032.70

   Interest and similar income           EUR          7,001,632.12

   Interest and similar expenses         EUR          3,005,599.42

  Other financial result                 EUR         -3,139,841.64

   Depreciation on financial assets and

   marketable securities                 EUR          3,139,841.64

  Financial result (+/-)                 EUR            856,191.06

  Result from ordinary operations (+/-)  EUR        -75,192,655.18

  Income from assumption of loss by

  parent company                         EUR         75,187,051.09

  Income tax / refund of income tax (+/-)EUR              6,776.09

  Other taxes / refund of taxes          EUR             -1,172.00

  Tax (+/-)                              EUR              5,604.09

  Annual surplus / annual deficit        EUR                  0.00

 


 Type of balance  sheet:               Company balance sheet

 

 Financial year:      01.07.2010 - 30.06.2011

 

 ASSETS                                  EUR        786,539,199.51

  Fixed assets                           EUR         27,277,646.54

   Intangible assets                     EUR            511,299.00

    Concessions, licences, rights        EUR            511,299.00

   Tangible assets                       EUR         23,626,505.90

    Other tangible assets / fixtures and

    fittings                             EUR            285,431.39

    Advance payments made / construction

    in progress                          EUR         23,341,074.51

   Financial assets                      EUR          3,139,841.64

    Loans to participations /

    subsidiaries and the like            EUR          3,139,841.64

     Loans to related companies          EUR          3,139,841.64

  Current assets                         EUR        759,058,306.96

   Stocks                                EUR        176,215,442.86

    Finished goods / work in progress    EUR        176,215,442.86

   Accounts receivable                   EUR        535,709,582.78

    Trade debtors                        EUR          2,798,147.21

    Amounts due from related companies   EUR        531,720,294.93

    Other debtors and assets             EUR          1,191,140.64

   Liquid means                          EUR         47,133,281.32

  Remaining other assets                 EUR            203,246.01

   Accruals (assets)                     EUR            203,246.01

 

 LIABILITIES                             EUR        786,539,199.51

  Shareholders' equity                   EUR          2,700,000.00

   Capital                               EUR          2,700,000.00

    Subscribed capital (share capital)   EUR          2,700,000.00

  Provisions                             EUR         44,922,686.90

   Other / unspecified provisions        EUR         44,922,686.90

  Liabilities                            EUR        738,916,512.61

   Other liabilities                     EUR        738,916,512.61

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR         25,396,382.95

    Liabililties due to related companiesEUR        712,399,816.48

    Unspecified other liabilities        EUR          1,120,313.18

 

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

 

  Sales                                  EUR      1,497,614,945.87

  Other operating income                 EUR         17,542,008.56

  Cost of materials                      EUR      1,300,672,015.08

   Raw materials and supplies, purchased

   goods                                 EUR      1,300,672,015.08

  Gross result (+/-)                     EUR        214,484,939.35

  Staff expenses                         EUR         13,465,577.13

   Wages and salaries                    EUR         11,640,378.06

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,825,199.07

  Total depreciation                     EUR            387,485.29

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            387,485.29

  Other operating expenses               EUR        196,099,805.54

  Operating result from continuing

  operations                             EUR          4,532,071.39

  Interest result (+/-)                  EUR          3,849,210.64

   Interest and similar income           EUR          5,347,739.37

   Interest and similar expenses         EUR          1,498,528.73

  Financial result (+/-)                 EUR          3,849,210.64

  Result from ordinary operations (+/-)  EUR          8,381,282.03

  Expenses for transfer of profits to a

  parent company                         EUR          8,389,067.99

  Income tax / refund of income tax (+/-)EUR              8,427.96

  Other taxes / refund of taxes          EUR               -642.00

  Tax (+/-)                              EUR              7,785.96

  Annual surplus / annual deficit        EUR                  0.00

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.28

UK Pound

1

Rs.103.84

Euro

1

Rs.85.70

 

 

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.