MIRA INFORM REPORT

 

 

Report Date :

22.02.2014

 

IDENTIFICATION DETAILS

 

Name :

GMM S.P.A.

 

 

Registered Office :

Via Nuova, 155/B  28883 - Gravellona Toce (VB)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

06.10.1993

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of machine tools

 

 

No. of Employees :

From 51 to 70

 

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)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is high. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 126% of GDP in 2012, and investor concerns about the broader euro-zone crisis at times have caused borrowing costs on sovereign government debt to rise to euro-era. During the second half of 2011 the government passed three austerity packages to reduce its budget deficit and help bring down borrowing costs. These measures included a hike in the value-added tax, pension reforms, and cuts to public administration. The government also faces pressure from investors and European partners to sustain its recent efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2012 economic growth and labor market conditions deteriorated, with growth at -2.3% and unemployment rising to nearly 11%, with youth unemployment around 35%. The government has undertaken several reform initiatives designed to increase long-term economic growth. Italy's GDP is now 7% below its 2007 pre-crisis level

 

Source : CIA

 

 

Company name and address

 

GMM S.P.A.

 

 

Via Nuova, 155/B  28883 - Gravellona Toce (VB)

 

 

Summary

 

Fiscal Code

:

01470340033

Legal Form

:

Joint stock company

start of Activities

:

06/10/1993

Equity

:

Over 2.582.254

Turnover Range

:

20.000.000/25.000.000

Number of Employees

:

from 51 to 70

 

 

Activity

 

Manufacture of other machine tools

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 01470340033

 

Foreign Trade Reg. no. : VB002909 since 20/02/1995

 

Chamber of Commerce no. : 308007 of Bergamo

 

Chamber of Commerce no. : 176119 of Novara

 

Chamber of Commerce no. : 176119 of Verbania since 10/12/1993

 

Firms' Register : of Novara

 

V.A.T. Code : 01470340033

 

Tribunal Co. Register : 8752 of

 

Foundation date

: 01/10/1993

Establishment date

: 01/10/1993

Start of Activities

: 06/10/1993

Legal duration

: 31/12/2030

Nominal Capital

: 1.000.000

Subscribed Capital

: 1.000.000

Paid up Capital

: 1.000.000

 


 

Members

 

Lagostina

Giovanni

 

Born in Gravellona Toce

(NO)

on 22/09/1946

- Fiscal Code : LGSGNN46P22E153Y

 

Residence:

Cantarana

, 11

- 28883

Gravellona Toce

(VB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

12/09/2012

Managing Director

04/10/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Guazzoni

Luigi

 

Born in Verbania

(NO)

on 01/01/1941

- Fiscal Code : GZZLGU41A01L746L

 

Residence:

Giulio Pogiani

, 3/D

- 28900

Verbania

(VB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Managing Director

04/10/2012

Director

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Franzi

Corradino

 

Born in Varese

(VA)

on 20/04/1954

- Fiscal Code : FRNCRD54D20L682Z

 

Residence:

Monti

, 11

- 21059

Viggiu'

(VA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

30/11/2001

Director

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Bianchetti

Piergiorgio

 

Born in Milano

(MI)

on 15/10/1951

- Fiscal Code : BNCPGR51R15F205U

 

Residence:

Sorengo

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

12/09/2012



Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Lagostina

Giovanni

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Terzago Brevetti S.r.l-

Gravellona Toce (VB) - IT -

06733630583

Director

Active

Registered

Terzago Brevetti S.r.l-

Gravellona Toce (VB) - IT -

06733630583

Managing Director

Active

Registered

Mectoce S.r.l.

Gravellona Toce (VB) - IT -

01817250036

Director

Active

Registered

Gmm Holding S.p.a.

Gravellona Toce (VB) - IT -

01979820030

Director

Active

Registered

 

Guazzoni

Luigi

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

TERZAGO BREVETTI - S.R.L.

Gravellona Toce (VB) - IT -

01171150038

Sole Director

Withdrawn

Registered

Terzago Brevetti S.r.l-

Gravellona Toce (VB) - IT -

06733630583

Managing Director

Active

Registered

Terzago Brevetti S.r.l-

Gravellona Toce (VB) - IT -

06733630583

Board Chairman

Active

Registered

Mectoce S.r.l.

Gravellona Toce (VB) - IT -

01817250036

Director

Active

Registered

Gmm Holding S.p.a.

Gravellona Toce (VB) - IT -

01979820030

Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Gmm Holding S.p.a.

01979820030

898.000 .Eur

89,80

Newton Equity Partners Srl

04995680966

102.000 .Eur

10,20

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Internazionale Marmi E Macchine - Carrar a S.p.a.

Carrara - IT -

00207170457

51.724 .Eur

0,17

Active

Mectoce S.r.l.

Gravellona Toce - IT -

01817250036

50.000 .Eur

80,00

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

since 06/10/1993

 

Nuova

, 155/B

- 28025

- Gravellona Toce

(VB)

- IT -

 

PHONE

: 0323864381

 

FAX

: 0323864517

 

-

Branch

(Sales office)

since 01/07/2005

 

Caduti Del Lavoro

, 20/22

- 28020

- Pieve Vergonte

(VB)

- IT -

 

-

Branch

(Store)

since 22/06/2001

 

Dell'industria

, 1

- 28050

- Verbania

(VB)

- IT -

 

-

Branch

(office)

since 01/02/1998

 

Giulio Cesare

, 14

- 24100

- Bergamo

(BG)

- IT -

 

Employees

: 48

 

Assistants

: 3

 

Fittings and Equipment for a value of 85.000

Eur

 

Stocks for a value of 6.740.000

Eur

 

Vehicles : 1

 

Trade organization: direct or by agents.

Sales area on a national scale.

 

Import comes generally from the following nations:

- France

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

Lagostina

Giovanni

 

Born in Gravellona Toce

(NO)

on 22/09/1946

- Fiscal Code : LGSGNN46P22E153Y

 

Residence:

Cantarana

, 11

- 28883

Gravellona Toce

(VB)

- IT -

 

Ex-Postions

Chairman and Managing Director

Chairman

Managing Director

Procurator

Chairman

 

Guazzoni

Luigi

 

Born in Verbania

(NO)

on 01/01/1941

- Fiscal Code : GZZLGU41A01L746L

 

Residence:

Giulio Pogiani

, 3/D

- 28900

Verbania

(VB)

- IT -

 

Ex-Postions

Managing Director

Procurator

 

Franzi

Corradino

 

Born in Varese

(VA)

on 20/04/1954

- Fiscal Code : FRNCRD54D20L682Z

 

Residence:

Monti

, 11

- 21059

Viggiu'

(VA)

- IT -

 

Ex-Postions

Managing Director

Managing Director

Managing Director

 

Giovine

Umberto

 

Born in Pinerolo

(TO)

on 01/12/1949

- Fiscal Code : GVNMRT49TO01G674

 

Residence:

Via C. Maraini

, 11

Lugano

- CH -

 

Ex-Postions

Director

 

Gmm Holding S.p.a.

 

- Fiscal Code : 01979820030

 

:

Nuova

, 155/B

- 28883

Gravellona Toce

(VB)

- IT -

 

Ex-Postions

Sole partner

 

Lodari

Alfredo

 

Born in Cossonay

( )

on 01/11/1921

- Fiscal Code : LDRLRD21S01Z133M

 

Residence:

Pondea

, 5

- 28059

San Bernardino Verbano

(VB)

- IT -

 

Ex-Postions

Temporary Auditor

 

Ciana

Pierfranco

 

Born in MERGOZZO

(NO)

on 24/12/1919

- Fiscal Code : CNIPFR19T24F146K

 

Residence:

Alpi Giulie

, 11/A

- 28050

Verbania

(VB)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Summa

Carmine

 

Born in Mesagne

(BR)

on 04/07/1946

- Fiscal Code : SMMCMN46L04F152O

 

Residence:

Privata Dei Castagni

, 4

- 28026

Omegna

(VB)

- IT -

 

Ex-Postions

Director



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 


 

Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

BANCA POPOLARE DI NOVARA

5608

0

BANCA INTESA SPA

3069

0



Financial and Economical Analysis

 

The company is active since 1993

The eonomic-financial analysis is based on the latest 3 b/s.

Under the financial profile unstable results are noted. ; in the last financial year a loss was registered (r.o.e. -18,39%)

The operating result was positive in the last financial year (7,17%) falling within the field's average.

An operating result of Eur. 1.572.804 has been registered. on stable levels if compared to the previous year.

The economic management produced a gross operating margin of Eur. 1.979.461 with no sensible increase as against 2011.

The ratio between shareholder's equity and borrowed capital is not well balanced, the indebtedness level is equal to 4,04 with an upward trend.

The equity capital is equal to Eur. 3.894.136 , unchanged as opposed to the preceding year.

During the last financial year debts totalled Eur. 17.431.223 (Eur. 1.659.576 of which were m/l term debts) on the same levels as the year before.

Both financial indebtedness and suppliers exposure are rather high however still within the sector's average.

The available funds are good.

Due from customers average term is high and equal to 171,22 days. even if compared to the average of the sector.

Managerial cash flow has a minus sign and is equal to Eur. -309.469.

Labour cost expenses amount to Eur. 2.410.079 , representing 11,58% on the total of production costs. and a 11,45% incidence on sales volumes.

Financial charges have a high incidence (-1,93%) on turnover figures.

 

 

Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

21.051.380

Profit (Loss) for the period

-716.126

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

21.213.412

Profit (Loss) for the period

13.940

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

19.707.186

Profit (Loss) for the period

-321.187



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

421.102

. . Industrial patent rights

202.887

384.899

299.181

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

9.780

. . Other intangible fixed assets

14.471

16.270

18.063

. Total Intangible Fixed Assets

638.460

401.169

327.024

. TANGIBLE FIXED ASSETS

. . Real estate

1.471.053

1.334.637

1.357.942

. . Plant and machinery

53.039

72.137

88.726

. . Industrial and commercial equipment

32.086

43.535

55.027

. . Other assets

120.868

155.833

142.968

. . Assets under construction and advances

7.343

24.901

. Total Tangible fixed assets

1.684.389

1.631.043

1.644.663

. FINANCIAL FIXED ASSETS

. . Equity investments

597.472

597.472

690.038

. . . Equity invest. in subsidiary companies

540.662

540.662

633.228

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

56.810

56.810

56.810

. . Financial receivables

1.007

376.007

702.301

. . . . Within 12 months

. . . . Beyond 12 months

1.007

376.007

702.301

. . . Receivab due from subsidiaries

375.000

701.294

. . . . Within 12 months

. . . . Beyond 12 months

375.000

701.294

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

1.007

1.007

1.007

. . . . Within 12 months

. . . . Beyond 12 months

1.007

1.007

1.007

. . Other securities

129.695

129.695

. . Own shares

. . . Total nominal value

. Total financial fixed assets

598.479

1.103.174

1.522.034

Total fixed assets

2.921.328

3.135.386

3.493.721

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.922.706

2.567.356

2.657.349

. . Work in progress and semimanufactured

848.799

787.754

903.075

. . Work in progress on order

. . Finished goods

2.332.009

2.020.758

1.474.582

. . Advance payments

638.108

490.254

488.920

. Total Inventories

6.741.622

5.866.122

5.523.926

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

12.027.291

11.543.560

10.308.019

. . Beyond 12 months

101.699

231.467

85.798

. . Trade receivables

10.012.054

10.211.587

8.794.444

. . . . Within 12 months

10.012.054

10.211.587

8.794.444

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

519.799

339.487

449.748

. . . . Within 12 months

519.799

339.487

449.748

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

408.719

60

. . . . Within 12 months

408.719

60

. . . . Beyond 12 months

. . Receivables due from holding comp.

502.014

443.886

22.166

. . . . Within 12 months

502.014

443.886

22.166

. . . . Beyond 12 months

. . Fiscal Receivables

124.843

192.890

845.079

. . . . Within 12 months

124.843

192.890

845.079

. . . . Beyond 12 months

. . Receivables for anticipated taxes

95.896

89.575

85.798

. . . . Within 12 months

. . . . Beyond 12 months

95.896

89.575

85.798

. . Receivables due from third parties

465.665

497.602

196.522

. . . . Within 12 months

459.862

355.710

196.522

. . . . Beyond 12 months

5.803

141.892

. Total Credits not held as fixed assets

12.128.990

11.775.027

10.393.817

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

37.384

238.726

41.224

. . Checks

. . Banknotes and coins

3.312

5.332

4.318

. Total Liquid funds

40.696

244.058

45.542

Total current assets

18.911.308

17.885.207

15.963.285

ADJUSTMENT ACCOUNTS

. Discount on loans

100.622

162.223

. Other adjustment accounts

97.161

Total adjustments accounts

97.161

100.622

162.223

TOTAL ASSETS

21.929.797

21.121.215

19.619.229

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

1.000.000

1.000.000

1.000.000

. Additional paid-in capital

. Revaluation reserves

510.957

510.957

510.957

. Legal reserve

227.841

227.841

227.841

. Reserve for Own shares

. Statute reserves

. Other reserves

2.871.464

2.857.521

3.178.711

. Accumulated Profits (Losses)

. Profit( loss) of the year

-716.126

13.940

-321.187

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

3.894.136

4.610.259

4.596.322

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

150.350

143.214

138.023

. . Taxation fund, also differed

888

. . Other funds

Total Reserves for Risks and Charges

150.350

144.102

138.023

Employee termination indemnities

442.240

628.493

542.179

ACCOUNTS PAYABLE

. . . . Within 12 months

15.771.647

13.273.429

11.261.796

. . . . Beyond 12 months

1.659.576

2.459.008

3.080.909

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

10.190.092

8.767.452

8.885.470

. . . . Within 12 months

8.530.516

6.308.444

5.804.561

. . . . Beyond 12 months

1.659.576

2.459.008

3.080.909

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

670.575

779.112

403.679

. . . . Within 12 months

670.575

779.112

403.679

. . . . Beyond 12 months

. . Trade payables

3.477.855

4.052.564

3.358.920

. . . . Within 12 months

3.477.855

4.052.564

3.358.920

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

657.667

179.631

458.772

. . . . Within 12 months

657.667

179.631

458.772

. . . . Beyond 12 months

. . Due to associated companies

1.780.805

888.047

638.730

. . . . Within 12 months

1.780.805

888.047

638.730

. . . . Beyond 12 months

. . Due to holding companies

157.848

416.401

171.984

. . . . Within 12 months

157.848

416.401

171.984

. . . . Beyond 12 months

. . Due to the tax authorities

117.357

202.914

116.135

. . . . Within 12 months

117.357

202.914

116.135

. . . . Beyond 12 months

. . Due to social security and welfare inst.

173.131

164.175

151.228

. . . . Within 12 months

173.131

164.175

151.228

. . . . Beyond 12 months

. . Other payables

205.893

282.141

157.787

. . . . Within 12 months

205.893

282.141

157.787

. . . . Beyond 12 months

Total accounts payable

17.431.223

15.732.437

14.342.705

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

11.848

5.924

Total adjustment accounts

11.848

5.924

TOTAL LIABILITIES

21.929.797

21.121.215

19.619.229

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

21.051.380

21.213.412

19.707.186

. Changes in work in progress

254.764

294.877

-515.655

. Changes in semi-manufact. products

. Capitalization of internal work

526.378

305.267

. Other income and revenues

544.863

85.486

119.739

. . Contributions for operating expenses

. . Different income and revenues

544.863

85.486

119.739

Total value of production

22.377.385

21.593.775

19.616.537

PRODUCTION COSTS

. Raw material,other materials and consum.

12.375.362

11.636.310

10.912.465

. Services received

5.748.569

5.678.418

5.540.913

. Leases and rentals

164.305

336.723

351.210

. Payroll and related costs

2.410.079

2.183.836

2.394.579

. . Wages and salaries

1.707.869

1.558.430

1.712.182

. . Social security contributions

569.360

501.773

553.538

. . Employee termination indemnities

132.850

123.633

128.859

. . Pension and similar

. . Other costs

. Amortization and depreciation

406.657

301.119

238.708

. . Amortization of intangible fixed assets

292.248

185.911

125.197

. . Amortization of tangible fixed assets

114.409

115.208

113.511

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

. Changes in raw materials

-472.882

-45.986

-795.569

. Provisions to risk reserves

. Other provisions

. Other operating costs

172.491

101.091

118.259

Total production costs

20.804.581

20.191.511

18.760.565

Diff. between value and cost of product.

1.572.804

1.402.264

855.972

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

722

24.167

32.997

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

24.167

32.997

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

24.167

32.997

. Interest and other financial expense

-407.598

-331.481

-336.033

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

331.481

336.033

Total financial income and expense

-406.876

-307.314

-303.036

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

-375.000

-592.566

-610.299

. . Of equity investments

-375.000

-592.566

-610.299

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

-375.000

-592.566

-610.299

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

123.252

6.923

57.043

. . Gains on disposals

. . Other extraordinary income

123.252

6.923

57.043

. Extraordinary expense

-1.194.725

-3.637

-57.743

. . Losses on disposals

. . Taxes relating to prior years

-46.637

. . Other extraordinary expense

-1.194.725

-3.637

-11.106

Total extraordinary income and expense

-1.071.473

3.286

-700

Results before income taxes

-280.545

505.670

-58.063

. Taxes on current income

435.581

491.730

263.124

. . current taxes

442.790

494.619

265.484

. . differed taxes(anticip.)

-7.209

-2.889

-2.360

. Net income for the period

-716.126

13.940

-321.187

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-716.126

13.940

-321.187

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,13

0,15

0,18

0,17

Elasticity Ratio

Units

0,86

0,85

0,81

0,80

Availability of stock

Units

0,31

0,28

0,28

0,27

Total Liquidity Ratio

Units

0,55

0,57

0,53

0,50

Quick Ratio

Units

0,00

0,01

0,00

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

4,04

2,83

2,44

3,14

Self Financing Ratio

Units

0,18

0,22

0,23

0,19

Capital protection Ratio

Units

0,93

0,78

0,85

0,68

Liabilities consolidation quotient

Units

0,13

0,23

0,32

0,18

Financing

Units

4,48

3,41

3,12

3,79

Permanent Indebtedness Ratio

Units

0,27

0,36

0,42

0,34

M/L term Debts Ratio

Units

0,10

0,15

0,18

0,09

Net Financial Indebtedness Ratio

Units

2,61

1,85

1,92

0,77

CORRELATION

Fixed assets ratio

Units

2,05

2,46

2,35

1,75

Current ratio

Units

1,20

1,35

1,42

1,23

Acid Test Ratio-Liquidity Ratio

Units

0,77

0,91

0,93

0,78

Structure's primary quotient

Units

1,33

1,47

1,32

1,04

Treasury's primary quotient

Units

0,00

0,02

0,00

0,05

Rate of indebtedness ( Leverage )

%

563,15

458,14

426,85

518,96

Current Capital ( net )

Value

3.139.661

4.611.778

4.701.489

406.983

RETURN

Return on Sales

%

-1,47

1,49

-0,42

3,69

Return on Equity - Net- ( R.O.E. )

%

-18,39

0,30

-6,99

5,16

Return on Equity - Gross - ( R.O.E. )

%

-7,20

10,97

-1,26

17,72

Return on Investment ( R.O.I. )

%

7,17

6,64

4,36

3,94

Return/ Sales

%

7,47

6,61

4,34

4,48

Extra Management revenues/charges incid.

%

-45,53

0,99

-37,52

26,52

Cash Flow

Value

-309.469

315.059

-82.479

142.024

Operating Profit

Value

1.572.804

1.402.264

855.972

126.602

Gross Operating Margin

Value

1.979.461

1.703.383

1.094.680

241.461

MANAGEMENT

Credits to clients average term

Days

171,22

173,29

160,65

116,01

Debts to suppliers average term

Days

119,57

112,92

99,15

127,79

Average stock waiting period

Days

115,29

99,55

100,91

96,89

Rate of capital employed return ( Turnover )

Units

0,96

1,00

1,00

1,03

Rate of stock return

Units

3,12

3,62

3,57

3,58

Labour cost incidence

%

11,45

10,29

12,15

21,20

Net financial revenues/ charges incidence

%

-1,93

-1,45

-1,54

-1,00

Labour cost on purchasing expenses

%

11,58

10,82

12,76

20,95

Short-term financing charges

%

2,34

2,11

2,34

2,70

Capital on hand

%

104,17

99,57

99,55

96,90

Sales pro employee

Value

501.223

311.961

266.313

191.520

Labour cost pro employee

Value

57.382

32.115

32.359

39.641

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

161.575

Population living in the region

:

4.330.172

Number of families in the region

:

1.889.207

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

429

- per non food products

:

1.789

- per energy consume

:

135

 

 

Sector Data

 

The values are calculated on a base of 45 significant companies.

 

The companies cash their credits on an average of 116 dd.

The average duration of suppliers debts is about 128 dd.

The sector's profitability is on an average of 3,69%.

The labour cost affects the turnover in the measure of 21,20%.

Goods are held in stock in a range of 97 dd.

The difference between the sales volume and the resources used to realize it is about 1,03.

The employees costs represent the 20,95% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 27.019 protested subjects are found; in the province they count to 1.296.

The insolvency index for the region is 0,63, , while for the province it is 0,81.

Total Bankrupt companies in the province : 428.

Total Bankrupt companies in the region : 14.165.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.16

UK Pound

1

Rs.103.44

Euro

1

Rs.85.27

 

 

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.

 
 


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