MIRA INFORM REPORT

 

 

Report Date :

27.02.2014

 

IDENTIFICATION DETAILS

 

Name :

SKP OVERSEAS PTE. LTD.

 

 

Registered Office :

10, Anson Road, 18-12, International Plaza, 079903,

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

09.04.2008

 

 

Com. Reg. No.:

200806931-E

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in the other investment holding companies & general wholesale trade.

 

 

No. of Employees :

Not Available

 

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)

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.

:

200806931-E

COMPANY NAME

:

SKP OVERSEAS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/04/2008

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

10, ANSON ROAD, 18-12, INTERNATIONAL PLAZA, 079903, SINGAPORE.

BUSINESS ADDRESS

:

10, ANSON ROAD, 18-12, INTERNATIONAL PLAZA, 079903, SINGAPORE.

TEL.NO.

:

65-62238500

FAX.NO.

:

65-62237100

CONTACT PERSON

:

JAIN PRAMOD KUMAR ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

OTHER INVESTMENT HOLDING COMPANIES & GENERAL WHOLESALE TRADE

 

 

 

ISSUED AND PAID UP CAPITAL

:

19,700,000.00 ORDINARY SHARE, OF A VALUE OF SGD 19,700,000.00

 

 

 

SALES

:

USD 1,839,562 [2013]

NET WORTH

:

USD 13,812,603 [2013]

 

 

 

STAFF STRENGTH

:

N/A

BANKER (S)

:

INDIAN OVERSEAS BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

 

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) other investment holding companies & general wholesale trade.

 

The ultimate holding company of the Subject is ROHIT FERRO-TECH LIMITED, a company incorporated in INDIA.

 

Share Capital History

Date

Issue & Paid Up Capital

07/01/2014

SGD 19,700,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ROHIT FERRO-TECH LIMITED

35, CHITTARANJAN AVENUE, KOLKATA WEST BENGAL-700012, 5TH FLOOR, INDIA.

T08UF1625

19,700,000.00

100.00

 

 

 

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

------

 

 

 

19,700,000.00

100.00

 

 

 

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

 

INDONESIA

PT. BARA PRIMA MANDIRI INDONESIA

60.00

31/03/2013

 

 

 

 

 




 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. JAIN PRAMOD KUMAR

Address

:

122, SIMEI STREET 1, 11-436, 520122, SINGAPORE.

IC / PP No

:

G6394893X

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

26/08/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

ANKIT PATNI

Address

:

15, BURDWAN ROAD, KOLKATA 700027, INDIA.

IC / PP No

:

J6835397

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

09/04/2008

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

ROHIT PATNI

Address

:

15, BURDWAN ROAD, CALCUTTA-70027, INDIA.

IC / PP No

:

J6102671

 

 

 

 

 

 

 

 

 

Nationality

:

INDIAN

Date of Appointment

:

30/03/2012

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

1)

Name of Subject

:

JAIN PRAMOD KUMAR

 

Position

:

DIRECTOR

 

 

 

 

 


 

AUDITOR

 

Auditor

:

S. RENGANATHAN & CO.

Auditor' Address

:

N/A

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SHIV RAJ KAPUR

 

IC / PP No

:

S2640515G

 

 

 

 

 

Address

:

122, SIMEI STREET 1, 11 - 436, 520122, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

INDIAN OVERSEAS BANK

 

 

 

 

 

 

 

 

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200810989

11/12/2008

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201005743

07/07/2010

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116120

21/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116122

21/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116176

22/12/2011

N/A

INDIAN OVERSEAS BANK

USD 48,250,000.00

Unsatisfied

C201116184

22/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

 

 

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

:

N/A

Overseas

:

N/A

 

 

 


The staff from the registered office refused to disclose the Subject's suppliers.

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

[

X

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 



CLIENTELE

 

Local

:

N/A

 

 

 

Overseas

:

N/A

 

 

 


The staff from the registered office refused to disclose the Subject's clientele.

 

OPERATIONS

 

Goods Traded

:

GENERAL WHOLESALE TRADE

 

 

 

 

Services

:

OTHER INVESTMENT HOLDING COMPANIES

 

 

 

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) other investment holding companies & general wholesale trade.

The staff from the registered office refused to disclose the Subject's operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62238500

Match

:

N/A

 

 

 

Address Provided by Client

:

10 ANSON ROAD # 18-12 SUITE 4, INTERNATIONAL PLAZA

Current Address

:

10, ANSON ROAD, 18-12, INTERNATIONAL PLAZA, 079903, SINGAPORE.

Match

:

NO

 

 

 

 

Other Investigations


we contacted one of the staff from the Subject's registered office and she only provided limited information.

She refused to disclose the Subject's number of employees.

The address provided is incomplete.

 

FINANCIAL ANALYSIS

 

Profitability

 

 

 

 

 

 

Turnover

:

Decreased

[

77.05%

]

 

Profit/(Loss) Before Tax

:

Decreased

[

(145.50%)

]

 

Return on Shareholder Funds

:

Unfavourable

[

0.99%

]

 

Return on Net Assets

:

Unfavourable

[

4.44%

]

 

 

 

 

 

 

 

 

The shrinking turnover could be the result of more entrants into the market which eroded the Subject's market share.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Nil

[

0 Days

]

 

Debtor Ratio

:

Unfavourable

[

230 Days

]

 

Creditors Ratio

:

Unfavourable

[

66 Days

]

 

 

 

 

 

 

 

 

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

:

Favourable

[

1.15 Times

]

 

Current Ratio

:

Unfavourable

[

1.15 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Unfavourable

[

1.24 Times

]

 

Gearing Ratio

:

Favourable

[

0.52 Times

]

 

 

 

 

 

 

 

 

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies 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. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

 

 

 

 

 

 

 

Overall financial condition of the Subject : LIMITED

 

 

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)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

ECONOMY

 

 

 

According to Ministry of Trade and Industry (MTI), the Singapore economy is expected to grow by 1.0 to 3.0% in 2013 as growth in the global economy is likely to remain subdued despite macroeconomic conditions stablising in recent months of 2013.

 

However, the global economic outlook is still clouded with uncertainties. Notably, concerns remain over the extent of the fiscal cutback with the budget sequester in the US and potential flareup of the debt crisis in the Eurozone. Should any of these risks materialise, Singapore's economic growth could come in lower than expected.

 

Although resilient domestic demand in emerging Asia will provide some support to global demand, it will not fully mitigate the effects of an economic slowdown in the advanced economies. Consequently, Singapore's externally-oriented sectors such as electronics and wholesale trade will continue to perform poorly, while the financial services sector will be affected by heightened uncertainties in the external environment. Nevertheless, there will be some modest support to growth from the biomedical manufacturing cluster and tourism-related sectors. The former will likely see increased production of active pharmaceutical ingredients and biologics while the latter will benefit from rising visitor arrivals from the region.

 

For the whole of 2012, Singapore's GDP growth slowed to 1.3%, from 5.2% in 2011, mainly due to weakness in the externally-oriented sectors. Manufacturing sector growth slowed sharply from 7.8% in the year 2011 to 0.1%. The hudge decline was largely due to a rebound in the output of the biomedical manufacturing and transport engineering clusters, which together helped to mitigate part of the fall in output in the electronics cluster. By contrast, the construction sector growth accelerated from 6.3% to 8.2% in 2012, due to the expansion in both public and private building activities.

 

Growth in the services producing industries also moderated to 1.2% in 2012, compared to 4.6% in 2011. This was mainly due to the slowdown in wholesale and retail trade, accommodation and food services as well as other services industries. In particular, the wholesale and retail trade sector contracted by 0.7%, compared to the 1.6% growth in year 2011. The accommodation and food services as well as other services industries posted lower gains of 2.8% and 0.1% respectively, compared to 8.2% and 6.3% in 2011.

 

For the whole of 2012, all sectors, except the wholesale and retail trade, contributed to growth. Business services was the largest contributor with 0.4 percentage-points, followed by construction with 0.3 percentage-points and transportation and storage at 0.2 percentagepoints. Besides, growth in total demand moderated to 2.4%, compared to 4.2% in 2011. Domestic demand was the key contributor to total demand growth, accounting for 2.2 percentage-points, or over 90 per cent, of the increase.

 

In 2012, total domestic demand rose by 9.7%, following the 6.5% increase in 2011. The growth in total domestic demand was broad-based across consumption, gross fixed capital formation (GFCF) and changes in inventories. The total consumption expenditure in 2012 grew slightly by 0.9%, easing from the 3.7% growth in 2011. Public consumption expenditure fell by 3.6%, reversing the 0.5% growth in 2011. Private consumption expenditure registered a 2.2% gain, moderating from the 4.6% increase in the preceding year.

 

Overall, the Singapore economy is expected to grow by 1.0 to 3.0% in 2013.

 

 

 

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2008, the Subject is a Private Limited company, focusing on other investment holding companies & general wholesale trade. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. The Subject has strong capital position.

Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 13,812,603, the Subject should be able to maintain its business in the near terms.

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth.

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.

Based on the above condition, we recommend credit be granted to the Subject normally.

 



PROFIT AND LOSS ACCOUNT

 

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

SKP OVERSEAS PTE. LTD.

 

Financial Year End

2013-03-31

2012-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

 

 

 

TURNOVER

1,839,562

8,014,360

Other Income

1,000,000

-

 

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

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

Total Turnover

2,839,562

8,014,360

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

137,242

(301,598)

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

137,242

(301,598)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

137,242

(301,598)

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

(1,446,448)

(1,144,850)

 

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

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

As restated

(1,446,448)

(1,144,850)

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(1,309,206)

(1,446,448)

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(1,309,206)

(1,446,448)

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Others

574,362

380,622

 

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

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

 

574,362

380,622

 

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

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

 

 

 

BALANCE SHEET

 

 

SKP OVERSEAS PTE. LTD.

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Subsidiary companies

5,900,000

-

Investments

6,000,000

11,000,000

 

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

11,900,000

11,000,000

 

 

 

INTANGIBLE ASSETS

 

 

Deferred/Expenditure carried forward

2,678,300

2,678,300

 

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

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

TOTAL INTANGIBLE ASSETS

2,678,300

2,678,300

 

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

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

TOTAL LONG TERM ASSETS

14,578,300

13,678,300

 

 

 

CURRENT ASSETS

 

 

Trade debtors

1,161,604

-

Other debtors, deposits & prepayments

10,044

504,129

Deposits with financial institutions

505,210

500,000

Amount due from related companies

9,372,638

9,736,802

Cash & bank balances

22,583

37,562

 

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

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

TOTAL CURRENT ASSETS

11,072,079

10,778,493

 

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

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

TOTAL ASSET

25,650,379

24,456,793

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

332,145

5,700

Other creditors & accruals

90,500

-

Bank overdraft

1,895,551

1,976,252

Short term borrowings/Term loans

3,150,000

3,000,000

Amounts owing to holding company

2,244,580

1,855,000

Amounts owing to related companies

1,925,000

794,480

 

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

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

TOTAL CURRENT LIABILITIES

9,637,776

7,631,432

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,434,303

3,147,061

 

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

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

TOTAL NET ASSETS

16,012,603

16,825,361

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

15,121,809

12,921,809

 

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

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

TOTAL SHARE CAPITAL

15,121,809

12,921,809

 

 

 

RESERVES

 

 

Retained profit/(loss) carried forward

(1,309,206)

(1,446,448)

 

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

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

TOTAL RESERVES

(1,309,206)

(1,446,448)

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

13,812,603

11,475,361

 

 

 

LONG TERM LIABILITIES

 

 

Long term loans

2,200,000

5,350,000

 

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

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

TOTAL LONG TERM LIABILITIES

2,200,000

5,350,000

 

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

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

 

16,012,603

16,825,361

 

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

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

 

 

 

 

 

FINANCIAL RATIO

 

SKP OVERSEAS PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

22,583

37,562

Net Liquid Funds

(1,872,968)

(1,938,690)

Net Liquid Assets

1,434,303

3,147,061

Net Current Assets/(Liabilities)

1,434,303

3,147,061

Net Tangible Assets

13,334,303

14,147,061

Net Monetary Assets

(765,697)

(2,202,939)

BALANCE SHEET ITEMS

 

 

Total Borrowings

7,245,551

10,326,252

Total Liabilities

11,837,776

12,981,432

Total Assets

25,650,379

24,456,793

Net Assets

16,012,603

16,825,361

Net Assets Backing

13,812,603

11,475,361

Shareholders' Funds

13,812,603

11,475,361

Total Share Capital

15,121,809

12,921,809

Total Reserves

(1,309,206)

(1,446,448)

LIQUIDITY (Times)

 

 

Cash Ratio

0.00

0.00

Liquid Ratio

1.15

1.41

Current Ratio

1.15

1.41

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

0

0

Debtors Ratio

230

0

Creditors Ratio

66

0

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.52

0.90

Liabilities Ratio

0.86

1.13

Times Interest Earned Ratio

1.24

0.21

Assets Backing Ratio

0.88

1.09

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

7.46

(3.76)

Net Profit Margin

7.46

(3.76)

Return On Net Assets

4.44

0.47

Return On Capital Employed

3.46

0.37

Return On Shareholders' Funds/Equity

0.99

(2.63)

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.61.94

UK Pound

1

Rs.103.31

Euro

1

Rs.85.11

 

 

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.