MIRA INFORM REPORT

 

 

Report Date :

26.07.2014

 

IDENTIFICATION DETAILS

 

Name :

MITSUI PHENOLS SINGAPORE PTE. LTD.

 

 

Formerly Known As :

MITSUI PHENOL SINGAPORE PTE. LTD. (01/01/2006)

 

 

Registered Office :

3, Harbourfront Place, 10-01, Harbourfront Tower Two, 099254

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

15.04.1999

 

 

Com. Reg. No.:

199901873-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of Additives for Mineral Oil

 

 

No. of Employees

150

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but Correct

 

 

Litigation :

Clear

 

NOTES :

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

 

ECGC Country Risk Classification List – 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

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% 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.

:

199901873-K

COMPANY NAME

:

MITSUI PHENOLS SINGAPORE PTE. LTD.

FORMER NAME

:

MITSUI PHENOL SINGAPORE PTE. LTD. (01/01/2006)

INCORPORATION DATE

:

15/04/1999

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

3, HARBOURFRONT PLACE, 10-01, HARBOURFRONT TOWER TWO, 099254, SINGAPORE.

BUSINESS ADDRESS

:

101 SAKRA AVEVNUE, 627888, SINGAPORE.

TEL.NO.

:

65-65340537

FAX.NO.

:

65-65344509

CONTACT PERSON

:

TAKAYUKI SHIGA ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF ADDITIVES FOR MINERAL OIL

ISSUED AND PAID UP CAPITAL

:

108,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 119,965,111.60

SALES

:

USD 835,133,158 [2013]

NET WORTH

:

USD 223,182,982 [2013]

STAFF STRENGTH

:

150 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

 

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) manufacturing of additives for mineral oil.

 

The immediate holding company of the Subject is MITSUI CHEMICALS INCORPORATION, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

22/07/2014

USD 119,965,111.60

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MITSUI CHEMICALS INCORPORATION

SHIDOME CITY CENTER, 1-5-2, HIGASHI-SHIMBASHI, MINATO-KU, TOKYO, 105-7117, JAPAN.

T03UF0448

102,600,000.00

95.00

MITSUI & CO., LTD.

2-1, OHTEMACHI 1-CHOME CHIYODA-KU, TOKYO, 100-0004, JAPAN.

TH9118453

5,400,000.00

5.00

 

 

 

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

------

 

 

 

108,000,000.00

100.00

 

 

 

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

KEIJI SHITE

Address

:

1-23-17-1205, EBISU, SHIBUYA-KU, TOKYO, 150-0013, JAPAN.

IC / PP No

:

TH9118453

Nationality

:

JAPANESE

Date of Appointment

:

01/05/2014

 

DIRECTOR 2

 

Name Of Subject

:

YUJI FUKUYAMA

Address

:

2-7-28,TAKAYANGI, KISARAZU, CHIBA, JAPAN.

IC / PP No

:

TH5716767

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2012

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

MASAAKI HIGASHI

Address

:

3, HARBOURFRONT PLACE, 10-01, HARBOURFRONT TOWER 2, 099254, SINGAPORE.

IC / PP No

:

G3030819R

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

YASUSHI NAWA

Address

:

3, HARBOURFRONT PLACE, 10-01, HARBOURFRONT TOWER TWO, 099254, SINGAPORE.

IC / PP No

:

G5954943Q

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2012



MANAGEMENT

 

 

 

1)

Name of Subject

:

MASAAKI HIGASHI

 

Position

:

MANAGING DIRECTOR

 

 

 

 

 

2)

Name of Subject

:

TAKAYUKI SHIGA

 

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MIYOKO UENO

 

IC / PP No

:

S2206586F

 

Address

:

512, UPPER EAST COAST ROAD, 466537, SINGAPORE.

 

 

 

 

 

2)

Company Secretary

:

ABDUL JABBAR BIN KARAM DIN

 

IC / PP No

:

6936625B

 

Address

:

21, SIGLAP HILL, FRANKEL ESTATE, 456076, 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

:

YES

Overseas

:

YES


The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

ADDITIVES FOR MINERAL OIL

 

Total Number of Employees:

YEAR

2014

 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

150

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of additives for mineral oil.

The Subject's main line of business is to manufacture and sell phenol, bisphenol-A and acetone.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65340537

Match

:

N/A

 

 

 

Address Provided by Client

:

101 SAKRA AVE 627888 SINGAPORE

Current Address

:

101 SAKRA AVEVNUE, 627888, SINGAPORE.

Match

:

YES

 

Other Investigations


On 18th July 2014 we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Return on Shareholder Funds

:

Unfavourable

[

(16.11%)

]

 

Return on Net Assets

:

Unfavourable

[

(18.28%)

]

 

 

 

 

 

 

 

 

The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

32 Days

]

 

Debtor Ratio

:

Favourable

[

26 Days

]

 

Creditors Ratio

:

Favourable

[

3 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

[

1.40 Times

]

 

Current Ratio

:

Favourable

[

2.39 Times

]

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Unfavourable

[

(159.40 Times)

]

 

Gearing Ratio

:

Favourable

[

0.01 Times

]

 

 

 

 

 

 

 

 

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

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's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

 

 

 

 

 

 

 

Overall financial condition of the Subject : LIMITED

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

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)

 

 

 

 

 

(Source : Department of Statistics)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

MANUFACTURING

 

 

 

The manufacturing sector contracted by 1.1% in the fourth quarter of 2012, led by declines in the electronics and precision engineering clusters. These clusters were weighed down by weak global demand for semiconductors and semiconductor-related equipment. For the whole year of 2012, the manufacturing sector grew by 0.1%, significantly lower than the 7.8% recorded in 2011 when the sector was boosted by a surge in the growth of the biomedical manufacturing cluster.

 

Output of the biomedical manufacturing cluster grew by 2.4% in the fourth quarter. The expansion was driven by the medical technology segment which grew by a healthy 9.2%, benefitting from robust export demand for medical devices. The pharmaceuticals segment also grew by a modest 1.1%. For 2012, the biomedical manufacturing cluster expanded by 9.9%.

 

Output of the transport engineering cluster expanded by 4.9% in the fourth quarter. The aerospace segment grew by 6.2%, supported by higher demand for repair jobs from commercial airlines. Similarly, the marine & offshore engineering segment expanded by 5.0%, on the back of higher contributions from oil rig projects and oilfield equipment components. In the year 2012, the transport engineering cluster surged by 11%.

 

The output of the precision engineering cluster shrank by 1.3% in the fourth quarter. The decline was led by the 5.3% contraction in the machinery & systems segment, which saw weak export demand for semiconductor-related equipment. On the other hand, the precision modules & components segment grew by 2.9%, supported by higher production of optical instruments & photographic equipment and electronic connectors. In 2012, the precision engineering cluster expanded by 1.3%.

 

The general manufacturing cluster's output grew by 1.2% in the fourth quarter, driven by the 6.4% growth in the miscellaneous industries segment. The segment's growth was supported by higher production of batteries and constructionrelated materials. By contrast, the printing and food, beverages & tobacco segments declined by 6.4% and 1.3% respectively. For 2012, the general manufacturing cluster grew by 2.0%.

 

The chemicals cluster's output grew by 7.7% in the fourth quarter. The petrochemicals and petroleum segments registered growth of 9.3% and 6.3% respectively, partly due to the low base from plant shutdowns in end of 2011. The specialty chemicals segment also expanded by 8.0% on the back of higher regional demand. For the year 2012, the chemicals cluster declined by 0.4%, primarily due to weak regional demand for specialty chemicals in the second and third quarter of 2012.

 

Output of the electronics cluster contracted by 10% in the fourth quarter, led by the semiconductors and computer peripherals segments which contracted by 13% and 15% respectively. By contrast, the data storage segment grew by 7.8%, mainly due to the low base in end of 2011 when floods in Thailand had disrupted the supply chain for data storage products. For the whole of 2012, the electronics cluster contracted by 11%.

 

 

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 1999, the Subject is a Private Limited company, focusing on manufacturing of additives for mineral oil. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. 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. The Subject is a fairly large and rapidly growing company with over 150 staff in its operations. 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.

The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject however is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 223,182,982, the Subject should be able to maintain its business in the near terms.

The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

The industry has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market.

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

 



PROFIT AND LOSS ACCOUNT

 

 

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

MITSUI PHENOLS SINGAPORE PTE. LTD.

 

Financial Year End

2013-03-31

2011-12-31

Months

15

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

835,133,158

738,855,654

 

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

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

Total Turnover

835,133,158

738,855,654

Costs of Goods Sold

(868,578,384)

(721,461,622)

 

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

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

Gross Profit

(33,445,226)

17,394,032

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

(42,073,680)

10,868,250

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

(42,073,680)

10,868,250

Taxation

6,118,539

(662,598)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

(35,955,141)

10,205,652

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

183,173,011

223,967,359

 

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

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

As restated

183,173,011

223,967,359

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

147,217,870

234,173,011

DIVIDENDS - Ordinary (paid & proposed)

(44,000,000)

(51,000,000)

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

103,217,870

183,173,011

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Others

262,308

197,875

 

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

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

 

262,308

197,875

 

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

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

 

 

 

BALANCE SHEET

 

 

MITSUI PHENOLS SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

125,496,420

151,042,055

 

 

 

 

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

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

TOTAL LONG TERM ASSETS

125,496,420

151,042,055

 

 

 

Stocks

73,561,512

46,102,850

Trade debtors

58,805,874

42,731,481

Other debtors, deposits & prepayments

4,789,127

1,705,271

Short term deposits

-

106,659,281

Amount due from holding company

77,221

35,504

Amount due from related companies

39,517,158

17,450,925

Cash & bank balances

954,451

936,410

 

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

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

TOTAL CURRENT ASSETS

177,705,343

215,621,722

 

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

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

TOTAL ASSET

303,201,763

366,663,777

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

7,417,584

9,015,683

Other creditors & accruals

60,592,560

35,486,687

Short term borrowings/Term loans

1,900,000

-

Amounts owing to holding company

479,504

1,342,938

Amounts owing to subsidiary companies

166,994

206,231

Amounts owing to related companies

3,899,298

6,003,704

Provision for taxation

34,690

97,116

 

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

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

TOTAL CURRENT LIABILITIES

74,490,630

52,152,359

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

103,214,713

163,469,363

 

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

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

TOTAL NET ASSETS

228,711,133

314,511,418

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

119,965,112

119,965,112

 

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

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

TOTAL SHARE CAPITAL

119,965,112

119,965,112

 

 

 

Retained profit/(loss) carried forward

103,217,870

183,173,011

 

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

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

TOTAL RESERVES

103,217,870

183,173,011

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

223,182,982

303,138,123

 

 

 

Deferred taxation

5,528,151

11,373,295

 

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

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

TOTAL LONG TERM LIABILITIES

5,528,151

11,373,295

 

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

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

 

228,711,133

314,511,418

 

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

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

 

 

 

 

 

 

FINANCIAL RATIO

 

 

MITSUI PHENOLS SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

 

 

Cash

954,451

107,595,691

Net Liquid Funds

954,451

107,595,691

Net Liquid Assets

29,653,201

117,366,513

Net Current Assets/(Liabilities)

103,214,713

163,469,363

Net Tangible Assets

228,711,133

314,511,418

Net Monetary Assets

24,125,050

105,993,218

BALANCE SHEET ITEMS

 

 

Total Borrowings

1,900,000

0

Total Liabilities

80,018,781

63,525,654

Total Assets

303,201,763

366,663,777

Net Assets

228,711,133

314,511,418

Net Assets Backing

223,182,982

303,138,123

Shareholders' Funds

223,182,982

303,138,123

Total Share Capital

119,965,112

119,965,112

Total Reserves

103,217,870

183,173,011

LIQUIDITY (Times)

 

 

Cash Ratio

0.01

2.06

Liquid Ratio

1.40

3.25

Current Ratio

2.39

4.13

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

32

23

Debtors Ratio

26

21

Creditors Ratio

3

5

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.01

0.00

Liabilities Ratio

0.36

0.21

Times Interest Earned Ratio

(159.40)

55.92

Assets Backing Ratio

1.91

2.62

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

(5.04)

1.47

Net Profit Margin

(4.31)

1.38

Return On Net Assets

(18.28)

3.52

Return On Capital Employed

(18.28)

3.52

Return On Shareholders' Funds/Equity

(16.11)

3.37

Dividend Pay Out Ratio (Times)

1.22

5.00

NOTES TO ACCOUNTS

 

 

Contingent Liabilities

0

0

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.14

UK Pound

1

Rs.102.22

Euro

1

Rs.81.02

                

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

SDA

               

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.