MIRA INFORM REPORT

 

 

Report Date :

25.01.2014

 

IDENTIFICATION DETAILS

 

Name :

E.F. DESIGNS LIMITED PARTNERSHIP

 

 

Registered Office :

2 Haetzel Street, New Industrial Zone, Rishon Le-Zion, 7570604    

 

 

Country :

Israel

 

 

Financials (as on) :

30.09.2013

 

 

Date of Incorporation :

28.08.2003

 

 

Legal Form :

Limited Partnership

 

 

Line of Business :

Importers and marketers of furniture, household products, lighting elements, home textile goods

 

 

No. of Employees :

371

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 


 

Status :

Satisfactory

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ISRAEL - ECONOMIC OVERVIEW

 

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

 

Source : CIA

 


Company name & address

 

E.F. DESIGNS LIMITED PARTNERSHIP

(Also known under trade name BETILI; or in short as EFD)

Telephone         972 3 953 64 00

Fax                   972 3 961 17 89

2 Haetzel Street

New Industrial Zone

RISHON LE-ZION           7570604            ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A limited partnership, registered as per file No. 55-021484-5 on 28.08.2003.

Subject was incorporated in order to merge all retail activities of the BEITILI and I.D. DESIGN retail marketing chains, which were transferred to subject on 01.09.2003.

 

 

PARTNERS

 

1.IKOO DESIGNS LTD., 50.5%, limited partner, a fully owned subsidiary of CARMEL HOLDINGS (I.L) LTD., a public limited liability company, whose shares are traded on the Tel Aviv Stock Exchange (TASE) (on the preservation list), controlled by Eitani Family (79.7%) and NORSTAR HOLDINGS INC. (14.8%, publicly traded on TASE), controlled by Haim Katzman,

2.F.C.P. DESIGN LTD. (trading as I.D.DESIGN), 48.5%, limited partner, owned by Eliezer Fishman & family,

3.E.F. HOME DESIGNS LTD., 1%, equally controlled by the 2 above mentioned partners, being the general partner.

 

During 2013 3rdQ, CARMEL HOLDINGS acquired an additional 1% of subject from FISHMAN Group (till then equally held subject), reaching a 51% holding in subject.

 

 

GENERAL MANAGER

 

Aviv Eitani.

 

 

BUSINESS

 

Importers and marketers of furniture, household products, lighting elements, home textile goods, operating retail chains of 23 retail stores, under the brand names "Betili" (17 stores), "IDdesign" (3 stores), "Rich and Taylor" (3 stores). In addition, also operate "My Home Page" (13 stores and via the Internet, focusing on young audience), and run a store under the name “Hazorea Furniture Center”.

 

Marketing is also via other channels, including hotels, contractors, workers' unions

 

Some 60% of purchase is import. Among foreign suppliers: REDA, WOODFAP, IMPERIORS, R.R. INDUSTRIES, all from India.

Among local suppliers: IKOO DESIGNS (affiliate), SHIR FURNITURE, etc.

 

Operating from rented offices in CARMEL HOLDINGS headquarters premises (total area spans over 1,200 sq. meters which partly serve subject), in 2 Haetzel Street, New Industrial Zone, Rishon Le-Zion, and from 23 retail stores nationwide. Group operated from logistics center in Western Ariel Industrial Zone, Ariel, and from warehoused in Barkan and Kibbutz Hazorea.

 

Having 371 employees in the Furniture Segment of CARMEL HOLDINGS (mostly in subject) as of March 2013.

 

 

MEANS

 

Financial data is included (relatively) in the consolidated B/S of parent company, CARMEL HOLDINGS (I.L) LTD. LTD., which shows:

                                                                                     

                                                                                    NIS (thousands)

                                                                         31.12.2012                  30.09.2013

ASSETS

Current assets

     Cash and cash equivalents                                      4,419                       4,765

     Customers                                                            54,631                     73,225

     Other accounts receivable                                        9,828                     11,474

     Stock                                                                   63,210                     89,281

                                                                              132,088                   178,745

 

Non-current assets

     Fixed assets (net)                                                 34,281                     40,010

     Other non-current assets                                       16,570                       9,865

                                                                                50,851                     49,875

                                                                              182,939                   228,620

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

 

LIABILITIES

Current liabilities                                                        95,662                   141,284

Non-current liabilities                                                  32,559                     30,012

Equity                                                                       54,718                     57,324

                                                                              182,939                   228,620

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

 

CARMEL HOLDINGS current market value US$ 10.2 million.

 

Assets attributed to the Furniture Segment in CARMEL HOLDINGS financial statements (mainly attributed to subject) as of 31.12.2012 (in brackets 31.12.2011): NIS 71,057,000 (NIS 85,856,000). Liabilities: NIS 53,008,000 (NIS 61,427,000).

REVENUES

 

According to CARMEL HOLDINGS financial statements, the Furniture Segment sales (in essence represents subject’s sales, proportionally to CARMEL’s (then 50% in subject):

2009 in were NIS 101,586,000 (6.5% lower than 2008), making an operating loss of NIS 24,000,ending with a net loss of NIS 1,225,000.

2010 sales were NIS 105,632,000, making an operating profit of NIS 950,000, ending with a net loss of NIS 757,000.

2011 sales were NIS 116,878,000, making an operating profit of NIS 2,500,000, and a profit of NIS 1,345,000.

2012 sales were NIS 102,185,000, making an operating loss of NIS 924,000.

The decrease in sales from 2011 was due to closing of branches and a deacrease in activity volume.

Sales for the first 9 months of 2013 were NIS 103,600,000, making an operating profit of NIS 3,656,000.

 

                                                                            Consolidated Statement of Income

                                                                                             NIS (thousands)

                                                                                      Year ended on the 31.12

                                                                               2010                 2011                   2012

Revenues                                                                  223,701            243,602            231,497

 

Gross profit                                                                 94,388            106,862              97,414

 

Operating income                                                        12,203              11,228                6,435

 

Income before income taxes                                          7,912               8,294                4,104

 

Net profit                                                                      5,541               7,942                3,617

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

 

CARMEL HOLDINGS (I.L) LTD. LTD. consolidated first 9 months of 2013 sales were NIS 200,735,000, making a gross profit of NIS 83,068,000, an operating income of NIS 7,004,000 and a net income of NIS 2,606,000.

 

OTHER COMPANIES

CARMEL HOLDINGS (I.L) LTD., parent company, via subsidiaries dealing as manufacturers, importers, marketers and retailers of:

1.Furniture (subject's segment), household goods

2.Floor Covering, carpets and parquet floors; sold via “Carmel Carpets & parquets” chain store of 18 branches (4 operated directly and rest via concessionaires), as well as floor covering departments inside retail chains Home Center (12 points), Betili (12), IDdesign (3) and "Floor" store in Tel Aviv Port

Also controls:

CAESAREA CARPETS (97) LTD. (known as CARMEL CARPETS), 100%, manufacturers, importers, marketers and exporters of woven and wall-to-wall carpets, concentrates Group's institutional sales activities in the floor covering field to retail chains, owns SHAKED CARPETS LTD., 50%, floor covering importers and marketers, mainly parquets, and HIGH SYSTEM OFFICE FURNITURE LTD., 51%, marketing office furniture for the institutional market.

IKOO DESIGNS LTD., 100%, furniture manufacturing,

E.F. DESIGN LP (EFD), 50%,

E.F. HOME DESIGNS LTD., 50%, management company for the above chains.

CARMEL FLOOR DESIGN LTD., in charge of the sales of floor covering to the domestic market.

ZIEGLER INVESTMENTS LTD., 100%, investments and real estate.

 

Eitani family also owns, among other companies:

HAIM EITANI HOLDINGS LTD.

CLASSIGAN LTD., 33%, garden furniture manufacturers and marketers.

NATZRANIT HOLDINGS LTD., fully owned by Aviv Eitani, owns EAGLE FORKLIFTS AND LOGISTICS LTD., 100%, importers and marketers of forklifts. Also have holdings in real estate ventures.

 

NORSTAR HOLDINGS INC., a foreign publicly traded company, current market value US$ 694.3 million, part of GAZIT GLOBE Group, operating in the real estate investment fields, in acquisition, development and management of yielding properties in Israel, North America, Northern Europe. Holds 50.6% in GAZIT GLOBE LTD., publicly traded on TASE, current market value US$ 2,268.2 million.

 

F.C.P. DESIGN LTD., parent holding company, part of FISHMAN Group.

FISHMAN CHAINS LTD., a roof company for FISHMAN Group’s retail businesses, operating retail chain stores, managed by Eyal Fishman:

HOME CENTER (DIY) LTD., local largest DIY and household goods, indoor and outdoor furniture, electrical and building materials and appliances, etc (48 branches nationwide). Annual consolidated sales were around NIS 1 billion.

HYPERTOY LTD., importers and marketers of toys (including children and youth bicycles), games (including multimedia) and accessories, operating 2 retail chains: Toys’R’Us - 20 branches and The Red Pirate" – 20 branches.

FISHMAN CELLULAR DIVISION GENERAL PARTNERSHIP, importers and distributors of cellular phones

ZER. 4. U (2000) LTD., a retail flower chain, operating some 30 stores nationwide (mostly by concessionaires).

BEST BUY MARKETING CHAINS LTD., 50%, domestic electrical & electronics appliances retail chain stores “Best Buy” (some 15 branches) and “Big Box” (19 branches) , also operate e-shopping website PI-1000. Estimated annual sales of NIS 200 million.

CELIO CLOTHING AND FOOTWEAR LTD., men’s fashion wear chain (some 20 branches).

TELEPHARMA THE FIRST DIRECT PHARMACY (1999) LTD., Israel’s first direct marketing pharmacy

TEN - PETROLEUM COMPANY LTD., operates 35 petrol stations.

GLOBRANDS AGENCIES 2007 LTD., 40%, importers and marketers of tobacco products of BRITISH AMERICAN TOBACCO (BAT), of the U.K.

As well as the ACCESSORIZE franchise for fashion accessories.

 

Eliezer Fishman and family own, control and manage companies in major important sectors in Israel (finance, industry, energy, hi-tech, media), real estate assets as well as numerous foreign companies. Main publicly traded companies controlled by FISHMAN Group are real estate holdings companies JERUSALEM ECONOMY LTD. (JEC), one of the largest in Israel, and its subsidiary INDUSTRIAL BUILDINGS CORPORATION LTD., both publicly traded on the Tel Aviv Stock Exchange (TASE), as well as DARBAN INVESTMENTS LTD. and MIRLAND DEVELOPMENT CORPORATION PLC.

 

 

BANKS

 

Bank Leumi Le’Israel Ltd., Tel Aviv Central Branch (No. 800), Tel Aviv,

account No. 785500/68.

A check with the Central Bank's database did not reveal anything detrimental on subject’s a/m account.

 

Mercantile Discount Bank Ltd., Tel Aviv Main Branch (No. 654), Tel Aviv.


CHARACTER AND REPUTATION

 

Nothing unfavorable learned on subject.

 

Despite our efforts, we were unable to speak with subject's officials, as they were always unavailable. We left messages which so far remain unanswered.

 

Subject's chain stores, especially the “Betili” brand, are well-known locally, among the leading in their fields.

Subject estimates its market share of the home furniture sector at circa 7%. The whole market comprises of 15 large chain stores and hundreds of retail stores.

 

Subject was established in view of joining forces of two local leading players in the furniture arena, Eitani family/ CARMEL HOLDINGS Betili retail chain on one hand, and Fishman Group's IDdesign Chain. In mid 2003, both sides signed an agreement to merge the retail activities -administrative and logistic, establishing subject's partnership, though both chains keep their commercial logos.

 

FISHMAN GROUP is controlled by Eliezer Fishman, a leading local businessman and entrepreneur, one of the most influential figures in the local business and commercial community.

 

NORSTAR HOLDINGS INC., which invested in parent CARMEL HOLDINGS, is a public foreign company, whose shares are traded on the Tel Aviv Stock Exchange, part of the leading GAZIT GLOBE Group, operates in the real estate investment fields.

GAZIT GLOBE is a well-known leading real estate investment company traded in the Tel Aviv stock exchange as part of the Tel Aviv 25 Index (symbol: GLOB).

 

In the financial statements for the 2nd & 3rd quarters of 2008 parent company CARMEL HOLDINGS accountants tagged a “going concern” notice in their financial statements reviews, due to the events described below.

In May 2006 CARMEL HOLDINGS acquired 50.1% of the veteran and large carpet plant ATLAS in Turkey and formed GAYA INTERNATIONAL. CARMEL HOLDINGS signed the deal with the Turkish family Cetinkaya, owners of ATLAS that will market the new plant products. During 2007 the venture encountered heavy financial difficulties, due to market conditions and an internal fraud (reached accumulated deficit of over NIS 20 million, and irregularities committed by the Turkish senior managers in volume of NIS 8.5 million).

GAYA shut down its offices and manufacturing lines by November 2007, and dismissed all workers. In April 2009 the Court in Turkey declared as GAYA insolvent and the intention to nominate a receiver.

 

In December 2005, CARMEL HOLDINGS completed a NIS 50 million capital raise in a public offering of convertible bonds. Following their financial distress CARMEL HOLDINGS announced they had no available means to pay its bonds holders. By December 2008 CARMEL HOLDINGS reached a settlement agreement with its bonds holders, mostly institutional holders, to redeem the debts paying a discount of just more than a half of the actual value (some NIS 56 million), converting some of the bonds into shares and postponement of payments.

According to the arrangement, controlling shareholders fuel NIS 8 million (Eitani family and GAZIT) and CARMEL HOLDINGS was given NIS 5 million bank loan. In order to meet its obligations, CARMEL HOLDINGS put their owned real estate properties as collateral. In addition, in case CARMEL HOLDINGS will see money from the investment in Turkey, it will go for settling the debts. The settlement agreement was approved by Court in March 2009 and came into force. In practice, the settlement allowed CARMEL HOLDINGS to continue normal operation. As result of the settlement, equity climbed back to current levels and financial condition improved.

In April 2009 CARMEL HOLDINGS made a partial bonds redemption of NIS 14 million and further redemption on 31.12.2009.

 

In February 2008, subject launched a new sub chain that specializes in leather furniture called "Leatherland" in Rishon Le-Zion. Subject was planning to open 4 stores within the next 2 years, with initial investment of NIS 10 million and even to target overseas markets.

 

In February 2009, BEITILI Group opened 3 new retail stores as part of a new furniture chain targeted at the young audience and “low budget”, called “My Home Page”. Initial investment was NIS 1 million.

In April 2012 subject closed its store in Gaash.

 

From the Central Bureau of Statistics (CBS) National Accounts for 2012, it turns that in 2012 expenditure by local households on private consumption grew by 2.7% from 2011, after rising by 3.8% in 2011. Expenditure on durable goods decreased by 4% (after 10.5% rise in 2011 and 12% rise in 2010), although a breakdown shows that expenditure on furniture rose by 3%. Expenditure on private consumption continued to grow in 2013: it rose by 5.6% in 3rdQ 2013, after a 6.2% increase in the 2ndQ 2013.

Per-capita expenditure increased in 2012 by 0.9% (1.9% rise in 2011).

 

According to Central Bureau of Statistics (CBS), import of consumer goods in 2013 marked a 2.2% increase continuing the rise of 1.9% in 2012 and 9.8% in 2011. Most of the rise was in durable goods (4.1%), which comprising some 40% of the import volume, while import in durable goods rose by mere 0.9% from 2012. Main rise derived from import of Household Utensils in 2013 which rose by 2.5% from 2012, summing up to NIS 2,546 million (in NIS terms, 9.5% in $ terms), after 1.7% in 2012. In contrast, in the import of Furniture and Domestic Electrical Equipment a3.6% decrease was marked in 2013 comparing to 2012.

 

Import of furniture (excluding plastic furniture) in 2010 totaled US$ 227 million, of which 25% was from China, 19% from Italy.

Export of furniture (excl. plastic furniture) summed up to US$ 18 million.

 

Local furniture and allied accessories is valued at NIS 9 billion per annum (2012).

According to a survey in 2011, customers prefer mostly carpenters and small shops (65%), and large retail chains (35%, over 8% of which by DIY chain IKEA).

 

The local furniture branch is considered to be in relatively high risk branch.

According to a survey published in January 2012 by credit analysis firm for 2011, it turns that Wood & Furniture Manufacturing and Wholesale branch worst in the credit days outstanding in the various industrial branches (some 124 days credit days). The average credit days outstanding in practice (meaning credit days agreed plus unplanned delay) for Israeli suppliers in the first half of 2011 reached 96 days, making it well higher than average credit days outstanding in the developed world (around 50 days).

 

 

SUMMARY

 

Good for trade engagements.

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.18

UK Pound

1

Rs.103.38

Euro

1

Rs.85.09

 

 

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.