.

MIRA INFORM REPORT

 

 

Report Date :

28.01.2014

 

IDENTIFICATION DETAILS

 

Name :

LIST & BEISLER GESELLSCHAFT MIT BESCHRÄNKTER HAFTUNG

 

 

Registered Office :

Pickhuben 6, D 20457 Hamburg

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

29.11.1979

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Wholesaler of coffee, tea, cocoa and spices

 

 

No of Employees :

12

 

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth in 2006 and 2007 and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 6.5% in 2012. GDP contracted 5.1% in 2009 but grew by 4.2% in 2010, and 3.0% in 2011, before dipping to 0.7% in 2012 - a reflection of low investment spending due to crisis-induced uncertainty and the decreased demand for German exports from recession-stricken periphery countries. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011. In 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. By 2014, the federal government wants to balance its budget. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela Merkel announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 


 

COMPANY NAME & ADDRESS

 

List & Beisler Gesellschaft mit beschränkter Haftung

 

Pickhuben 6

D 20457 Hamburg

Telephone:040/371344

Telefax:  040/363765

Homepage: www.list-beisler.de

E-mail:   info@list-beisler.de

 

 

Company Status

 

Active

 

 

VAT no.

 

DE118598818

 

 

LEGAL FORM

 

Private limited company

 

 

Date of foundation

 

1978

 

 

Registered on

 

29.11.1979

 

 

Commercial Register

 

Local court 20355 Hamburg

 

under

 

HRB 24480

 

 

Share capital

 

EUR          1,000,000.00

 

 

Shareholder

 

Stefan Sprengel

Alsterkrugchaussee 240 b

D 22297 Hamburg

Born: 20.04.1960

Share:             EUR            400,000.00

 

 

Kaffee-Import-Compagnie GmbH

Pickhuben 5

D 20457 Hamburg

Legal form: Private limited company

Share capital:     EUR            103,000.00

Share:             EUR            300,000.00

Registered on: 05.05.1983

Reg. data: 20355 Hamburg, HRB 30870

 

 

Robert Heuveldop

Schinkelstr. 23

D 22303 Hamburg

Born: 11.08.1970

Share:             EUR            300,000.00

 

 

Manager

 

Stefan Sprengel

Alsterkrugchaussee 240 b

D 22297 Hamburg

Having sole power of representation

Born: 20.04.1960

 

 

Robert Heuveldop

Schinkelstr. 23

D 22303 Hamburg

Having sole power of representation

Born: 11.08.1970

 

Jan Walter

Teichweg 5

D 21435 Stelle

Having sole power of representation

Born: 25.08.1969

Marital status: married

 

Further functions/participations of Jan Walter (Manager)

 

Shareholder

 

Kaffee-Import-Compagnie GmbH

Pickhuben 5

D 20457 Hamburg

Legal form: Private limited company

Share capital:     EUR            103,000.00

Share:             EUR             20,600.00

Registered  on:         05.05.1983

Reg. data:  20355 Hamburg, HRB 30870

 

Manager

 

Kaffee-Import-Compagnie GmbH

Pickhuben 5

D 20457 Hamburg

Legal form: Private limited company

Share capital:     EUR            103,000.00

Registered on:         05.05.1983

Reg. data:  20355 Hamburg, HRB 30870

 

 

COMPANY HISTORY

 

24.03.2000 - 01.03.2007 

List & Beisler Gesellschaft mit

beschränkter Haftung

Am Sandtorkai 4

D 20457 Hamburg

Private limited company

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

27.01.2006 - 04.03.2013 

Manager

Rainer Clasen

D 21129 Hamburg

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

46370   Wholesale of coffee, tea, cocoa and spices

Average risk of default:          3.0 %

 

 

FINANCIAL INFORMATION

 

Payment experience:  within periods customary in this trade

 

Negative information: We have no negative information at hand.

 

Balance sheet year:  2012

 

 

REAL ESTATE

 

Type of ownership Address:  

Tenant

Pickhuben 6

D 20457 Hamburg

 

Land register documents were not available.

 

 

BANKERS

 

BANKHAUS LAMPE, HAMBURG

Sort. code: 48020151, BIC: LAMPDEDDXXX

SPARKASSE HOLSTEIN, HAMBURG

Sort. code: 21352240, BIC: NOLADE21HOL

COMMERZBANK, HAMBURG

Sort. code: 20040000, BIC: COBADEHHXXX

 

 

FINANCIAL FIGURES

 

Gross profit or loss:2012               EUR          2,323,505.00

                     2013               EUR          2,325,000.00

Profit:              2012               EUR            356,762.00

further business figures:

Equipment:                              EUR             19,657.00

Ac/ts receivable:                       EUR          1,204,967.00

Liabilities:                            EUR          5,377,893.00

 

 

Employees

 

12

 

 

BALANCE SHEETS

 

Balance sheet ratios 01.01.2012  - 31.12.2012

Equity ratio [%]:                               21.58

Liquidity ratio:                                     0.26

Return on total capital [%]:                  5.23

 

Balance sheet ratios 01.01.2011  - 31.12.2011

Equity ratio [%]:                               15.38

Liquidity ratio:                                     0.37

Return on total capital [%]:                -5.65

 

Balance sheet ratios 01.01.2010  - 31.12.2010

Equity ratio [%]:                               18.12

Liquidity ratio:                                     0.65

Return on total capital [%]:                -0.07

 

Balance sheet ratios 01.01.2009  - 31.12.2009

Equity ratio [%]:                               29.96

Liquidity ratio:                                     0.65

Return on total capital [%]:                 2.18

 

 

Equity ratio

 

The equity ratio indicates the portion of the equity as compared to the total capital. The higher the equity ratio, the better the economic stability (solvency) and thus the financial autonomy of a company

 

 

Liquidity ratio

 

The liquidity ratio shows the proportion between adjusted receivables and net liabilities. The higher the ratio, the lower the company's financial dependancy from external creditors

 

 

Return on total capital

 

The return on total capital shows the efficiency and return on the total capital employed in the company. The higher the return on total capital, the more economically does the company work with the invested capital.

 

 

Type of balance sheet

 

Company balance sheet

 

Financial year:      01.01.2012 - 31.12.2012

 

ASSETS                                  EUR          6,917,236.77

 Fixed assets                           EUR             25,478.00

  Intangible assets                     EUR              5,821.00

   Concessions, licences, rights        EUR              5,821.00

  Tangible assets                       EUR             19,657.00

   Other tangible assets / fixtures and

   fittings                             EUR             19,657.00

 Current assets                         EUR          6,827,824.65

  Stocks                                EUR          5,068,645.96

  Accounts receivable                   EUR          1,204,966.61

   Other debtors and assets             EUR          1,204,966.61

  Liquid means                          EUR            554,212.08

 Remaining other assets                 EUR             63,934.12

  Accruals (assets)                     EUR             61,275.12

  Deferred taxes (assets)               EUR              2,659.00

 

LIABILITIES                             EUR          6,917,236.77

 Shareholders' equity                   EUR          1,281,247.92

  Capital                               EUR          1,000,000.00

   Subscribed capital (share capital)   EUR          1,000,000.00

  Balance sheet profit/loss (+/-)       EUR            281,247.92

   Profit / loss brought forward        EUR            -75,513.78

   Annual surplus / annual deficit      EUR            356,761.70

 Provisions                             EUR            258,096.00

 Liabilities                            EUR          5,377,892.85

  Financial debts                       EUR          3,666,843.31

   Liabilities due to banks             EUR          3,666,843.31

  Other liabilities                     EUR          1,711,049.54

   Liabilities due to shareholders      EUR            213,670.31

   Unspecified other liabilities        EUR          1,497,379.23

    thereof liabilities from tax /

    financial authorities               EUR             20,752.78

 

 

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

 

Code (HGB)

 Gross result (+/-)                     EUR          2,323,505.47

 Staff expenses                         EUR            961,454.34

  Wages and salaries                    EUR            853,128.22

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR            108,326.12

 Total depreciation                     EUR             22,633.54

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR             22,633.54

 Other operating expenses               EUR            528,230.03

 Operating result from continuing

 operations                             EUR            811,187.56

 Interest result (+/-)                  EUR           -307,771.32

  Interest and similar income           EUR             22,091.35

  Interest and similar expenses         EUR            329,862.67

 Financial result (+/-)                 EUR           -307,771.32

 Result from ordinary operations (+/-)  EUR            503,416.24

 Extraordinary expenses                 EUR              4,942.00

 Extraordinary result (+/-)             EUR             -4,942.00

 Income tax / refund of income tax (+/-)EUR           -140,557.54

 Other taxes / refund of taxes          EUR             -1,155.00

 Tax (+/-)                              EUR           -141,712.54

 Annual surplus / annual deficit        EUR            356,761.70

 

 

Type of balance sheet: Company balance sheet

 

Financial year:      01.01.2011 - 31.12.2011

 

ASSETS                                  EUR          7,610,768.87

 Fixed assets                           EUR             22,531.00

  Intangible assets                     EUR              2,832.00

   Other / unspecified intangible assetsEUR              2,832.00

  Tangible assets                       EUR             19,699.00

   Other tangible assets / fixtures and

   fittings                             EUR             19,699.00

 Current assets                         EUR          7,431,462.18

  Stocks                                EUR          4,607,281.00

   Other / unspecified stocks           EUR          4,607,281.00

  Accounts receivable                   EUR          1,755,570.94

   Other debtors and assets             EUR          1,755,570.94

  Liquid means                          EUR          1,068,610.24

 Remaining other assets                 EUR            156,775.69

  Accruals (assets)                     EUR             33,392.69

  Deferred taxes (assets)               EUR            123,383.00

 

LIABILITIES                             EUR          7,610,768.87

 Shareholders' equity                   EUR            924,486.22

  Capital                               EUR          1,000,000.00

   Subscribed capital (share capital)   EUR          1,000,000.00

  Balance sheet profit/loss (+/-)       EUR            -75,513.78

   Profit / loss brought forward        EUR            352,228.31

   Annual surplus / annual deficit      EUR           -427,742.09

 Provisions                             EUR            613,638.26

  Other / unspecified provisions        EUR            613,638.26

 Liabilities                            EUR          6,072,644.39

  Financial debts                       EUR          3,950,334.83

   Liabilities due to banks             EUR          3,950,334.83

  Other liabilities                     EUR          2,122,309.56

   Unspecified other liabilities        EUR          2,122,309.56

 

 

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

 

Code (HGB)

 Gross result (+/-)                     EUR          1,680,807.87

 Staff expenses                         EUR            985,543.61

  Wages and salaries                    EUR            878,971.64

  Social security contributions and

  expenses for pension plans and

  benefits                              EUR            106,571.97

 Total depreciation                     EUR             24,555.30

  Depreciation on tangible / intangible

  asssets (incl. start-up and exp. of

  bus.                                  EUR             24,555.30

 Other operating expenses               EUR            753,181.99

 Operating result from continuing

 operations                             EUR            -82,473.03

 Interest result (+/-)                  EUR           -461,763.85

  Interest and similar income           EUR              8,609.40

  Interest and similar expenses         EUR            470,373.25

 Financial result (+/-)                 EUR           -461,763.85

 Result from ordinary operations (+/-)  EUR           -544,236.88

 Extraordinary expenses                 EUR              4,942.00

 Extraordinary result (+/-)             EUR             -4,942.00

 Income tax / refund of income tax (+/-)EUR            123,085.21

 Other taxes / refund of taxes          EUR             -1,648.42

 Tax (+/-)                              EUR            121,436.79

 Annual surplus / annual deficit        EUR           -427,742.09


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 62.71

UK Pound

1

Rs. 103.50

Euro

1

Rs. 85.82

 

 

INFORMATION DETAILS

 

Report Prepared by :

DPT

 

 

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.