MIRA INFORM REPORT

 

 

Report Date :

17.07.2014

 

IDENTIFICATION DETAILS

 

Name :

VIRGOZ OILS AND FATS PTE. LTD.

 

 

Registered Office :

10 Marina Boulevard, 34-01 Marina Bay Financial Centre, 018983

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

14.09.2004

 

 

Com. Reg. No.:

200411727-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Palm Oil

 

 

No. of Employees :

Not Available

 

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 :

Good

Payment Behaviour :

Regular

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 – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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. 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 in 2011-13, 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. 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.

:

200411727-K

COMPANY NAME

:

VIRGOZ OILS AND FATS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

14/09/2004

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10 MARINA BOULEVARD, 34-01 MARINA BAY FINANCIAL CENTRE, 018983, SINGAPORE.

BUSINESS ADDRESS

:

MARINA BAY FINANCIAL CENTRE TOWER 2, 10 MARINA BOULEVARD #34-01, 018983, SINGAPORE.

TEL.NO.

:

65-65327777

FAX.NO.

:

65-65320787

WEB SITE

:

WWW.VIRGOZ.COM

CONTACT PERSON

:

ROBERT ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF PALM OIL

ISSUED AND PAID UP CAPITAL

:

50,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 50,000,000.00

SALES

:

USD 1,860,158,809 [2012]

NET WORTH

:

USD 73,479,840 [2012]

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE 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) wholesale of palm oil.

 

Share Capital History

Date

Issue & Paid Up Capital

10/07/2014

SGD 50,000,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ROBERT +

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

S2765408H

2,000,000.00

4.00

MARIA WIJAYA +

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

S2765409F

2,000,000.00

4.00

JHONNY VIRGO +

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

S8066578D

500,000.00

1.00

DIANA VIRGO +

JALAN ISKANDAR MUDA, 107, MEDAN, 20154, INDONESIA.

N145095

500,000.00

1.00

NORTHEN RED TRADING LIMITED

PORTCULLIS TRUSTNET CHAMBERS, P.O. BOX 3444, ROAD TOWN, TORTOLA, VIRGIN ISLANDS, BRITISH.

T13UF0928

45,000,000.00

90.00

 

 

 

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

------

 

 

 

50,000,000.00

100.00

 

 

 

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

=====

+ Also Director


DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TEE KOK HENG

Address

:

177, BISHAN STREET 13, 02-181, 570177, SINGAPORE.

IC / PP No

:

S1312329B

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

17/09/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

DIANA VIRGO

Address

:

JALAN ISKANDAR MUDA, 107, MEDAN, 20154, INDONESIA.

IC / PP No

:

N145095

 

 

 

 

 

 

 

 

 

Nationality

:

INDONESIAN

Date of Appointment

:

14/09/2004

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

JHONNY VIRGO

Address

:

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

IC / PP No

:

S8066578D

 

 

 

 

 

 

 

 

 

Nationality

:

INDONESIAN

Date of Appointment

:

25/10/2004

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

ROBERT

Address

:

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

IC / PP No

:

S2765408H

 

 

 

 

 

 

 

 

 

Nationality

:

INDONESIAN

Date of Appointment

:

14/09/2004

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 5

 

Name Of Subject

:

MARIA WIJAYA

Address

:

9, ARDMORE PARK, 13-02, ARDMORE PARK, 259955, SINGAPORE.

IC / PP No

:

S2765409F

 

 

 

 

 

 

 

 

 

Nationality

:

INDONESIAN

Date of Appointment

:

16/11/2009

 

 

 

 

 

 

 

 

 

 

 

 




MANAGEMENT

 

 

 

1)

Name of Subject

:

ROBERT

 

Position

:

DIRECTOR

 

 

 

 

 

 

AUDITOR

 

Auditor

:

FOO KON TAN GRANT THORNTON LLP

Auditor' Address

:

N/A

 

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TEO MENG KEONG

 

IC / PP No

:

S6968331B

 

 

 

 

 

Address

:

269, BUKIT BATOK EAST AVENUE 4, 08-168, 650269, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

Company Secretary

:

CHAN LAI YIN

 

IC / PP No

:

S7480587F

 

 

 

 

 

Address

:

26, SIMEI STREET 1, 11-08, MELVILLE PARK, 529947, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


No Banker found in our databank.



ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

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 Subject refused to disclose its 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

[

X

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

PALM OIL

 

 

 

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of palm oil.


The Subject sells Inedible And Fats, Palm Oil Commodities & Related Goods.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65327777

Match

:

N/A

 

 

 

Address Provided by Client

:

20 CECIL STRRET, HEX 08-08, EQUITY PLAZA, SINGAPORE 049705

Current Address

:

MARINA BAY FINANCIAL CENTRE TOWER 2, 10 MARINA BOULEVARD #34-01, 018983, SINGAPORE.

Match

:

NO

 

 

 

 

Other Investigations


On 16th July 2014 we contacted one of the staff from the Subject and she provided some information.


The Subject refused to disclose its number of employees.


The Subject had shifted from the address provided.



FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

16.12%

]

 

Profit/(Loss) Before Tax

:

Increased

[

61.25%

]

 

Return on Shareholder Funds

:

Favourable

[

40.30%

]

 

Return on Net Assets

:

Favourable

[

47.82%

]

 

 

 

 

 

 

 

 

The higher turnover could be attributed to the favourable market condition and the Subject could be gaining the market share progressively.The higher profit could be attributed to the increase in turnover. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

7 Days

]

 

Debtor Ratio

:

Favourable

[

19 Days

]

 

Creditors Ratio

:

Favourable

[

1 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

1.32 Times

]

 

Current Ratio

:

Unfavourable

[

1.60 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

:

Acceptable

[

8.50 Times

]

 

Gearing Ratio

:

Unfavourable

[

1.53 Times

]

 

 

 

 

 

 

 

 

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Generally, the Subject's performance has improved with higher turnover and profit. 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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

 

 

 

 

 

 

 

Overall financial condition of the Subject : STABLE

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

 

 

 

 

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

 

 

 

 

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

 

 

 

 

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

 

 

 

 

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

 

 

 

 

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

 

 

 

 

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

 

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

 

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2004, the Subject is a Private Limited company, focusing on wholesale of palm oil. Having been in the industry for a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. The Subject is a large entity with strong capital position. We are confident with the Subject's business and its future growth prospect


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. 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.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. 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. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Given a positive net worth standing at USD 73,479,840, the Subject should be able to maintain its business in the near terms


Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises

 

We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry


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

 




PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2012-12-31

2011-12-31

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

1,860,158,809

1,601,987,916

 

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

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

Total Turnover

1,860,158,809

1,601,987,916

Costs of Goods Sold

(1,818,835,065)

(1,562,546,190)

 

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

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

Gross Profit

41,323,744

39,441,726

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

31,003,974

19,227,805

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

31,003,974

19,227,805

Taxation

(1,392,007)

(1,149,161)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

29,611,967

18,078,644

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

40,465,525

22,386,881

 

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

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

As restated

40,465,525

22,386,881

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

70,077,492

40,465,525

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

70,077,492

40,465,525

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Hire purchase

-

11,982

Term loan / Borrowing

4,134,388

3,497,301

 

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

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

 

4,134,388

3,509,283

 

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

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

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

1,027,516

376,219

 

 

 

 

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

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

TOTAL LONG TERM ASSETS

1,027,516

376,219

 

 

 

Stocks

33,791,840

-

Trade debtors

95,393,235

61,554,861

Other debtors, deposits & prepayments

9,698,364

5,573,143

Amount due from related companies

50,027,351

97,327,048

Amount due from director

246,685

-

Cash & bank balances

3,263,448

1,710,950

Others

1,427,208

-

 

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

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

TOTAL CURRENT ASSETS

193,848,131

166,166,002

 

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

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

TOTAL ASSET

194,875,647

166,542,221

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

2,815,366

3,878,775

Other creditors & accruals

1,611,893

2,851,627

Short term borrowings/Term loans

112,109,133

112,800,000

Amounts owing to related companies

3,197,292

433,084

Provision for taxation

1,662,123

1,045,425

Other liabilities

-

1,665,437

 

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

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

TOTAL CURRENT LIABILITIES

121,395,807

122,674,348

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

72,452,324

43,491,654

 

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

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

TOTAL NET ASSETS

73,479,840

43,867,873

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

3,402,348

3,402,348

 

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

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

TOTAL SHARE CAPITAL

3,402,348

3,402,348

 

 

 

Retained profit/(loss) carried forward

70,077,492

40,465,525

 

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

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

TOTAL RESERVES

70,077,492

40,465,525

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

73,479,840

43,867,873

 

 

 

 

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

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

 

73,479,840

43,867,873

 

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

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

 

 

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

 

 

Cash

3,263,448

1,710,950

Net Liquid Funds

3,263,448

1,710,950

Net Liquid Assets

38,660,484

43,491,654

Net Current Assets/(Liabilities)

72,452,324

43,491,654

Net Tangible Assets

73,479,840

43,867,873

Net Monetary Assets

38,660,484

43,491,654

BALANCE SHEET ITEMS

 

 

Total Borrowings

112,109,133

112,800,000

Total Liabilities

121,395,807

122,674,348

Total Assets

194,875,647

166,542,221

Net Assets

73,479,840

43,867,873

Net Assets Backing

73,479,840

43,867,873

Shareholders' Funds

73,479,840

43,867,873

Total Share Capital

3,402,348

3,402,348

Total Reserves

70,077,492

40,465,525

LIQUIDITY (Times)

 

 

Cash Ratio

0.03

0.01

Liquid Ratio

1.32

1.35

Current Ratio

1.60

1.35

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

7

0

Debtors Ratio

19

14

Creditors Ratio

1

1

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

1.53

2.57

Liabilities Ratio

1.65

2.80

Times Interest Earned Ratio

8.50

6.48

Assets Backing Ratio

21.60

12.89

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

1.67

1.20

Net Profit Margin

1.59

1.13

Return On Net Assets

47.82

51.83

Return On Capital Employed

47.82

51.83

Return On Shareholders' Funds/Equity

40.30

41.21

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.60.19

UK Pound

1

Rs.103.14

Euro

1

Rs.81.66

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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.