MIRA INFORM REPORT

 

 

Report Date :

17.01.2014

 

IDENTIFICATION DETAILS

 

Name :

BICISUPPORT S.R.L.   

 

 

Registered Office :

Via Degli Artigiani, 31/A ROGOREDO 23880 - Casatenovo

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

02.11.2005

 

 

Legal Form :

Sole-Member Limited Liability Company

 

 

Line of Business :

Manufacture of spare parts and accessories for bicycles

 

 

No. of Employees :

From 6 to 10

 

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 :

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)

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

 

BICISUPPORT S.R.L.

 

 

Via Degli Artigiani, 31/A ROGOREDO

 

23880 - Casatenovo  (LC) -IT-

 

 

Summary

 

Fiscal Code

:

02920000136

Legal Form

:

Sole-Member Limited Liability Company

start of Activities

:

02/11/2005

Equity

:

100.000

Turnover Range

:

1.000.000/1.250.000

Number of Employees

:

from 6 to 10

 

 

Activity

 

Manufacture of spare parts and accessories for bicycles

 

 

Legal Data

 

Legal Form : Sole-Member Limited Liability Company

Register of Handcraft firms : 119881 of Lecco

 

Fiscal Code : 02920000136

 

Chamber of Commerce no. : 301977 of Lecco since 11/10/2005

 

V.A.T. Code : 02920000136

 

Establishment date

: 03/10/2005

Start of Activities

: 02/11/2005

Legal duration

: 31/12/2040

Nominal Capital

: 10.000

 

Subscribed Capital

: 10.000

 

Paid up Capital

: 10.000

 

 


 

Members

 

Vergani

Massimo

 

 

Born in Carate Brianza

(MB)

on 10/11/1967

- Fiscal Code : VRGMSM67S10B729Z

 

 

Residence:

 

Ludovico Lazzaro Zamenhof

, 1

- 22100

Como

(CO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

30/04/2012

 

 

Sole partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

 

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.

 

Vergani

Massimo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

3 V S.r.l.

Besana in Brianza (MB) - IT -

03222310967

Sole Director

Active

Registered

3 V S.r.l.

Besana in Brianza (MB) - IT -

03222310967

Sole partner

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

Vergani Massimo

Como - IT -

VRGMSM67S10B729Z

 

100,00

 

 

Direct Participations

 

The Company under review has no participations in other Companies.



Firm's location and structure

 

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

 

-

Legal and operative seat

 

 

 

 

 

 

 

Degli Artigiani

, 31/A

- 22064

- Casatenovo

(LC)

- IT -

 

 

 

 

Employees

: 5

 

 

 

 

Assistants

: 1

 

Fittings and Equipment for a value of 52.000

Eur

 

Stocks for a value of 220.000

Eur

 

 

 

Historical Information and/or Firm's Status

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm took over the activity of

 

 

 

Buzzi Carlo

 

 

Date

:

02/02/2006

 

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.



Financial and Economical Analysis

 

The company is active since 2005

The economic-financial analysis has been made on the base of the b/s of the latests three years.

Under an economic point of view, profits were registered during the last years with a r.o.e. of 30,58% in 2012 with a stable trend in the turnover.

The operating result in 2012 was positive (12,6%) and reflects the field's average.

The amount of the operating result is equal to Eur. 56.548 ,showing stability in respect to the value of 2011.

The G.O.M. amounted to Eur. 79.575 on the same levels as the previous financial year.

The financial status of the company is fairly balanced with an indebtedness level of 3,28 with an improving trend as on the decrease.

It's shareholders funds amount to Eur. 81.046 , with an upward trend.

In the year 2012 total debts amounted to Eur. 332.973 on the same levels as the year before.

The company does not exceed in bank credits; payments average period is instead slightly high (108,11 gg.) but lined up with the field's average.

It shows a good range of liquidity.

Trade credits average terms are 18,03 days. , shorter than the sector's average.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 47.810

Labour cost amounts to Eur. 179.768, with a 17,33% incidence on production costs. , with a 16,67% incidence on turnover.

If compared to the sales volume (-1,12%), the impact of the financial charges is limited.





 

Financial Data

 

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

1.078.419

Profit (Loss) for the period

24.783



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

 

Years

2012

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.

 

. . Industrial patent rights

 

. . Concessions,licenses,trademarks,etc.

 

. . Goodwill

 

. . Assets in formation and advance paymen.

 

. . Other intangible fixed assets

 

. Total Intangible Fixed Assets

36.928

. TANGIBLE FIXED ASSETS

 

. . Real estate

 

. . Plant and machinery

 

. . Industrial and commercial equipment

 

. . Other assets

 

. . Assets under construction and advances

 

. Total Tangible fixed assets

77.546

. FINANCIAL FIXED ASSETS

 

. . Equity investments

 

. . . Equity invest. in subsidiary companies

 

. . . Equity invest. in associated companies

 

. . . Equity invest. in holding companies

 

. . . Equity invest. in other companies

 

. . Financial receivables

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . . Receivab due from subsidiaries

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . . 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

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Other securities

 

. . Own shares

 

. . . Total nominal value

 

. Total financial fixed assets

 

Total fixed assets

114.474

CURRENT ASSETS

 

. INVENTORIES

 

. . Raw materials and other consumables

 

. . Work in progress and semimanufactured

 

. . Work in progress on order

 

. . Finished goods

 

. . Advance payments

 

. Total Inventories

221.957

. CREDITS NOT HELD AS FIXED ASSETS

 

. . Within 12 months

57.939

. . Beyond 12 months

9.966

. . Trade receivables

54.020

. . . . Within 12 months

54.020

. . . . Beyond 12 months

 

. . Receivables due from subsid. comp.

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Receivables due from assoc. comp.

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Receivables due from holding comp.

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Fiscal Receivables

8.205

. . . . Within 12 months

3.239

. . . . Beyond 12 months

4.966

. . Receivables for anticipated taxes

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Receivables due from third parties

5.680

. . . . Within 12 months

680

. . . . Beyond 12 months

5.000

. Total Credits not held as fixed assets

67.905

. 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

 

. . Checks

 

. . Banknotes and coins

 

. Total Liquid funds

37.400

Total current assets

327.262

ADJUSTMENT ACCOUNTS

 

. Discount on loans

 

. Other adjustment accounts

7.117

Total adjustments accounts

7.117

TOTAL ASSETS

448.853

 

 

LIABILITIES

 

STOCKHOLDERS' EQUITY

 

. Capital stock

10.000

. Additional paid-in capital

 

. Revaluation reserves

 

. Legal reserve

2.000

. Reserve for Own shares

 

. Statute reserves

 

. Other reserves

1

. Accumulated Profits (Losses)

44.262

. Profit( loss) of the year

24.783

. Advances on dividends

 

. Partial loss of the year Coverage

 

Total Stockholders'Equity

81.046

RESERVES FOR RISKS AND CHARGES

 

. . Reserve for employee termination indem.

 

. . Taxation fund, also differed

 

. . Other funds

 

Total Reserves for Risks and Charges

5.000

Employee termination indemnities

29.834

ACCOUNTS PAYABLE

 

. . . . Within 12 months

302.973

. . . . Beyond 12 months

30.000

. . 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

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Due to other providers of finance

30.000

. . . . Within 12 months

 

. . . . Beyond 12 months

30.000

. . Advances from customers

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Trade payables

259.201

. . . . Within 12 months

259.201

. . . . Beyond 12 months

 

. . Securities issued

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Due to subsidiary companies

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Due to associated companies

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Due to holding companies

 

. . . . Within 12 months

 

. . . . Beyond 12 months

 

. . Due to the tax authorities

12.064

. . . . Within 12 months

12.064

. . . . Beyond 12 months

 

. . Due to social security and welfare inst.

7.099

. . . . Within 12 months

7.099

. . . . Beyond 12 months

 

. . Other payables

24.609

. . . . Within 12 months

24.609

. . . . Beyond 12 months

 

Total accounts payable

332.973

ADJUSTMENT ACCOUNTS

 

. Agio on loans

 

. Other adjustment accounts

 

Total adjustment accounts

 

TOTAL LIABILITIES

448.853

 

 

 

 

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

1.078.419

. Changes in work in progress

 

. Changes in semi-manufact. products

 

. Capitalization of internal work

 

. Other income and revenues

15.429

. . Contributions for operating expenses

 

. . Different income and revenues

15.429

Total value of production

1.093.848

PRODUCTION COSTS

 

. Raw material,other materials and consum.

591.349

. Services received

253.471

. Leases and rentals

18.309

. Payroll and related costs

179.768

. . Wages and salaries

131.110

. . Social security contributions

39.945

. . Employee termination indemnities

8.713

. . Pension and similar

 

. . Other costs

 

. Amortization and depreciation

23.027

. . Amortization of intangible fixed assets

11.733

. . Amortization of tangible fixed assets

11.294

. . Depreciation of tangible fixed assets

 

. . Writedown of current receiv.and of liquid

 

. Changes in raw materials

-46.790

. Provisions to risk reserves

 

. Other provisions

 

. Other operating costs

18.166

Total production costs

1.037.300

Diff. between value and cost of product.

56.548

FINANCIAL INCOME AND EXPENSE

 

. Income from equity investments

 

. . In subsidiary companies

 

. . In associated companies

 

. . In other companies

 

. Other financial income

 

. . 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

 

. . . - Subsidiary companies

 

. . . - Associated companies

 

. . . - Holding companies

 

. . . - Other companies

 

. Interest and other financial expense

-12.115

. . Towards subsidiary companies

 

. . Towards associated companies

 

. . Towards holding companies

 

. . Towards other companies

 

Total financial income and expense

-12.115

ADJUSTMENTS TO FINANCIAL ASSETS

 

. Revaluations

 

. . Of equity investments

 

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

 

. . Of securities incl.among current assets

 

. Devaluation

 

. . Of equity investments

 

. . Of financial fixed assets (no equity inv)

 

. . Of securities included among current ass

 

Total adjustments to financial assets

 

EXTRAORDINARY INCOME AND EXPENSE

 

. Extraordinary income

 

. . Gains on disposals

 

. . Other extraordinary income

 

. Extraordinary expense

 

. . Losses on disposals

 

. . Taxes relating to prior years

 

. . Other extraordinary expense

 

Total extraordinary income and expense

 

Results before income taxes

44.433

. Taxes on current income

19.650

. . current taxes

19.650

. . differed taxes(anticip.)

 

. Net income for the period

24.783

. Adjustments in tax regulations pursuance

 

. Provisions in tax regulations pursuance

 

. Profit (loss) of the year

24.783

 

 

RATIOS

Value Type

as at 31/12/2012

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

Rigidity Ratio

Units

0,26

0,23

Elasticity Ratio

Units

0,73

0,74

Availability of stock

Units

0,49

0,28

Total Liquidity Ratio

Units

0,23

0,39

Quick Ratio

Units

0,08

0,01

COMPOSITION ON SOURCE

 

 

 

Net Short-term indebtedness

Units

3,28

2,39

Self Financing Ratio

Units

0,18

0,23

Capital protection Ratio

Units

0,57

0,75

Liabilities consolidation quotient

Units

0,20

0,17

Financing

Units

4,11

3,06

Permanent Indebtedness Ratio

Units

0,31

0,39

M/L term Debts Ratio

Units

0,13

0,10

Net Financial Indebtedness Ratio

Units

0,00

0,99

CORRELATION

 

 

 

Fixed assets ratio

Units

1,23

1,54

Current ratio

Units

1,08

1,18

Acid Test Ratio-Liquidity Ratio

Units

0,35

0,65

Structure's primary quotient

Units

0,71

0,84

Treasury's primary quotient

Units

0,12

0,02

Rate of indebtedness ( Leverage )

%

553,82

424,11

Current Capital ( net )

Value

24.289

344.742

RETURN

 

 

 

Return on Sales (R.O.S.)

%

4,43

5,02

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

%

30,58

2,92

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

%

54,82

9,84

Return on Investment ( R.O.I. )

%

12,60

4,38

Return/ Sales

%

5,24

4,75

Extra Management revenues/charges incid.

%

43,83

30,16

Cash Flow

Value

47.810

210.492

Operating Profit

Value

56.548

203.076

Gross Operating Margin

Value

79.575

374.222

MANAGEMENT

 

 

 

Credits to clients average term

Days

18,03

91,34

Debts to suppliers average term

Days

108,11

105,44

Average stock waiting period

Days

74,09

104,97

Rate of capital employed return ( Turnover )

Units

2,40

1,06

Rate of stock return

Units

4,86

3,34

Labour cost incidence

%

16,67

17,18

Net financial revenues/charges incidence

%

-1,12

-1,41

Labour cost on purchasing expenses

%

17,33

15,65

Short-term financing charges

%

3,64

3,27

Capital on hand

%

41,62

94,39

Sales pro employee

Value

269.604

210.204

Labour cost pro employee

Value

44.942

35.370

 


 

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

:

322.150

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

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

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

 

Sector Data

 

The values are calculated on a base of 157 significant companies.

 

The companies cash their credits on an average of 91 dd.

The average duration of suppliers debts is about 105 dd.

The sector's profitability is on an average of 5,02%.

The labour cost affects the turnover in the measure of 17,18%.

Goods are held in stock in a range of 105 dd.

The difference between the sales volume and the resources used to realize it is about 1,06.

The employees costs represent the 15,65% 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 50.886 protested subjects are found; in the province they count to 1.666.

The insolvency index for the region is 0,55, , while for the province it is 0,52.

Total Bankrupt companies in the province : 940.

Total Bankrupt companies in the region : 39.612.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.53

UK Pound

1

Rs.100.73

Euro

1

Rs.83.84

 

 

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.