MIRA INFORM REPORT

 

 

Report Date :

28.07.2014

 

IDENTIFICATION DETAILS

 

Name :

KANEKA SINGAPORE CO. (PTE) LTD

 

 

Registered Office :

50, Raffles Place, 06-00, Singapore Land Tower, 048623

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

25.01.1979

 

 

Com. Reg. No.:

197900210-G

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         manufacturer of pharmaceutical intermediates and fine chemicals for human use. 

Engaged in production and supply center for hpg, an intermediate for semi-synthetic penicillin, and d-amino acids 

 

 

No of Employees :

89 [2014]

 

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 Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate 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 0.6% 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

 

 

           



* Adopted abbreviations :

SC - Subject Company (the company enquired by you)

 

N/A - Not Applicable



EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

197900210-G

COMPANY NAME

:

KANEKA SINGAPORE CO. (PTE) LTD .

FORMER NAME

:

N/A

INCORPORATION DATE

:

25/01/1979

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

50, RAFFLES PLACE, 06-00, SINGAPORE LAND TOWER, 048623, SINGAPORE.

BUSINESS ADDRESS

:

29 GUL CRESCENT, 629534, SINGAPORE.

TEL.NO.

:

65-68613711/68647412

FAX.NO.

:

65-68621858

EMAIL

:

INFO@KANEKA.CO.JP

WEB SITE

:

WWW.KANEKA.CO.JP

CONTACT PERSON

:

MANO TAKUMI ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

MANUFACTURE OF PHARMACEUTICAL INTERMEDIATES AND FINE CHEMICALS FOR HUMAN USE

 

 

 

ISSUED AND PAID UP CAPITAL

:

1,600,000.00 ORDINARY SHARE, OF A VALUE OF SGD 16,000,000.00 

 

 

 

SALES

:

SGD 50,356,863 [2013]

NET WORTH

:

SGD 45,252,585 [2013]

 

 

 

STAFF STRENGTH

:

89 [2014]

BANKER (S)

:

DBS BANK LTD
SUMITOMO MITSUI BANKING CORPORATION SINGAPORE BRANCH

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

PROMPT

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) manufacture of pharmaceutical intermediates and fine chemicals for human use.

 

The immediate and ultimate holding company of the Subject is KANEKA CORPORATION, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

22/07/2014

SGD 16,000,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

KANEKA CORPORATION

2-4, 3-CHOME NAKANOSHIMA, KITA-KU, OSAKA, JAPAN.

S79UF0179

1,600,000.00

100.00

 

 

 

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

------

 

 

 

1,600,000.00

100.00

 

 

 

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

=====

+ Also Director

 

DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

MANO TAKUMI

Address

:

30, ROBERTSON QUAY, 08-01, 238251, SINGAPORE.

IC / PP No

:

G6418763K

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

23/06/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

YOSHIKAZU KOGAME

Address

:

108, ANASEWATASHIBA, SHIKAMA-KU, HIMEJI-SHI, HYOGO, JAPAN.

IC / PP No

:

TG1315400

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

11/06/2008

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

HITOSHI YAHARA

Address

:

3-16-17-425, NAKAHOZUMI IBARAKI, OSAKA, 5670034, JAPAN.

IC / PP No

:

TH6591445

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

20/06/2014

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

SATORU KODA

Address

:

22-13, NAKATSUCHO IBARAKI, OSAKA, 5670824, JAPAN.

IC / PP No

:

TH8188720

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

20/06/2014

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

1)

Name of Subject

:

MANO TAKUMI

 

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ADRIAN CHAN PENGEE

 

IC / PP No

:

S1658599H

 

 

 

 

 

Address

:

87, FARRER DRIVE, 01-06, SOMMERVILLE PARK, 259287, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

Company Secretary

:

LUN CHEE LEONG

 

IC / PP No

:

S7003795E

 

 

 

 

 

Address

:

60, LORONG 4, TOA PAYOH, 23-117, 310060, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

DBS BANK LTD

 

 

 

 

 

 

 

 

 

2)

Name

:

SUMITOMO MITSUI BANKING CORPORATION SINGAPORE BRANCH

 

 

 

 

 

 

 

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 against 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

[

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

:

EUROPE

ASIA

UNITED STATES

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Products manufactured

:

PHARMACEUTICAL INTERMEDIATES AND FINE CHEMICALS FOR HUMAN USE

 

 

 

 

Total Number of Employees:

YEAR

2014

 


 

GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

89

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:

The Subject is principally engaged in the (as a / as an) manufacture of pharmaceutical intermediates and fine chemicals for human use. 

Activities: 
* production and supply center for hpg, an intermediate for semi-synthetic penicillin, and d-amino acids 
* manufacturing pharmaceutical intermediate 

Products dealing: 
* chemicals: pharmaceutical
* epoxy resin diluents 
* subject serves as the production and supply center for thousands mt per annual of hpg-kaneka, d-p-hydroxyphenylglycine, 
* a side chain for semi-synthetic antibiotics such as amoxycillin. 
* subject's production spans its derivatives, other d-amino acids and valuable chiral compounds processed to many pharmaceuticals. 

Brands: 
* hpg-kaneka - chemicals 
* hpg-kaneka dane salt - chemicals
* kane-ace - chemicals 

Subject is a member of the following entities: 
* Japanese Chamber Of Commerce & Industry
* Singapore Business Federation 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68613711/68647412

Match

:

N/A

 

 

 

Address Provided by Client

:

29 GUL CRESCENT,629534 SINGAPORE

Current Address

:

29 GUL CRESCENT, 629534, SINGAPORE.

Match

:

YES

 

Other Investigations

we contacted one of the staff from the Subject and she provided some information.

FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Return on Shareholder Funds

:

Unfavourable

[

(7.63%)

]

 

Return on Net Assets

:

Unfavourable

[

(8.82%)

]

 

 

 

 

 

 

 

 

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

:

Unfavourable

[

158 Days

]

 

Debtor Ratio

:

Favourable

[

31 Days

]

 

Creditors Ratio

:

Favourable

[

16 Days

]

 

 

 

 

 

 

 

 

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. 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

[

3.52 Times

]

 

Current Ratio

:

Favourable

[

9.53 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

:

Nil

[

0.00 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The Subject's interest cover was nil as it did not pay any interest during the year. 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 did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the Subject : FAIR

 

 

 

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 1979, the Subject is a Private Limited company, focusing on manufacture of pharmaceutical intermediates and fine chemicals for human use. The Subject has been in business for over 3 decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. Having strong support from its shareholder 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 has a total workforce of 89 employees in its business 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 zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 45,252,585, 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. 

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 has reached its optimum level and is generally stable. It is saturated and very competitive. In spite of the difficult and challenging business environment, the Subject's competitive capability is strong and it is adapting well to meet the challenges of this sector. 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

KANEKA SINGAPORE CO. (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

SGD

SGD

 

 

 

TURNOVER

50,356,863

41,796,928

Other Income

24,456

27,971

 

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

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

Total Turnover

50,381,319

41,824,899

Costs of Goods Sold

(48,509,100)

(34,621,323)

 

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

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

Gross Profit

1,872,219

7,203,576

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

(4,073,895)

1,125,401

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

(4,073,895)

1,125,401

Taxation

620,000

(225,671)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

(3,453,895)

899,730

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

35,986,480

36,306,750

 

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

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

As restated

35,986,480

36,306,750

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

32,532,585

37,206,480

DIVIDENDS - Ordinary (paid & proposed)

(3,280,000)

(1,220,000)

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

29,252,585

35,986,480

 

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

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

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

Others

-

72

 

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

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

 

-

72

 

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

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

 

 

 

BALANCE SHEET

 

 

KANEKA SINGAPORE CO. (PTE) LTD .

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

14,581,559

15,845,160

 

 

 

Others

592,585

645,083

 

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

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

TOTAL INTANGIBLE ASSETS

592,585

645,083

 

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

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

TOTAL LONG TERM ASSETS

15,174,144

16,490,243

 

 

 

Stocks

21,843,524

26,814,836

Trade debtors

4,240,779

4,963,627

Other debtors, deposits & prepayments

246,464

310,714

Short term deposits

6,050,000

7,120,000

Amount due from holding company

1,500,193

2,469,734

Cash & bank balances

763,945

547,751

 

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

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

TOTAL CURRENT ASSETS

34,644,905

42,226,662

 

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

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

TOTAL ASSET

49,819,049

58,716,905

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

2,130,260

2,320,577

Other creditors & accruals

961,478

1,699,851

Amounts owing to holding company

480,393

945,681

Provision for taxation

64,333

214,316

 

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

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

TOTAL CURRENT LIABILITIES

3,636,464

5,180,425

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

31,008,441

37,046,237

 

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

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

TOTAL NET ASSETS

46,182,585

53,536,480

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

16,000,000

16,000,000

 

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

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

TOTAL SHARE CAPITAL

16,000,000

16,000,000

 

 

 

Retained profit/(loss) carried forward

29,252,585

35,986,480

 

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

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

TOTAL RESERVES

29,252,585

35,986,480

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

45,252,585

51,986,480

 

 

 

Deferred taxation

930,000

1,550,000

 

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

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

TOTAL LONG TERM LIABILITIES

930,000

1,550,000

 

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

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

 

46,182,585

53,536,480

 

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

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

 

 

 

 

 

 

FINANCIAL RATIO

 

 

KANEKA SINGAPORE CO. (PTE) LTD .

 

TYPES OF FUNDS

 

 

Cash

6,813,945

7,667,751

Net Liquid Funds

6,813,945

7,667,751

Net Liquid Assets

9,164,917

10,231,401

Net Current Assets/(Liabilities)

31,008,441

37,046,237

Net Tangible Assets

45,590,000

52,891,397

Net Monetary Assets

8,234,917

8,681,401

BALANCE SHEET ITEMS

 

 

Total Borrowings

0

0

Total Liabilities

4,566,464

6,730,425

Total Assets

49,819,049

58,716,905

Net Assets

46,182,585

53,536,480

Net Assets Backing

45,252,585

51,986,480

Shareholders' Funds

45,252,585

51,986,480

Total Share Capital

16,000,000

16,000,000

Total Reserves

29,252,585

35,986,480

LIQUIDITY (Times)

 

 

Cash Ratio

1.87

1.48

Liquid Ratio

3.52

2.98

Current Ratio

9.53

8.15

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

158

234

Debtors Ratio

31

43

Creditors Ratio

16

24

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.10

0.13

Times Interest Earned Ratio

0.00

15,631.57

Assets Backing Ratio

2.85

3.31

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

(8.09)

2.69

Net Profit Margin

(6.86)

2.15

Return On Net Assets

(8.82)

2.10

Return On Capital Employed

(8.71)

2.08

Return On Shareholders' Funds/Equity

(7.63)

1.73

Dividend Pay Out Ratio (Times)

0.95

1.36

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 :

SUB

 

 

Report Prepared by :

MNL

 

 

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.