MIRA INFORM REPORT

 

 

Report Date :

04.06.2014

 

IDENTIFICATION DETAILS

 

Name :

ECOVAL DAIRY TRADE B.V.

 

 

Registered Office :

Postweg 50a, 6523LD Nijmegen

 

 

Country :

Netherland

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.12.2006

 

 

Com. Reg. No.:

09165790

 

 

Legal Form :

Besloten Vennootschap

 

 

Line of Business :

Wholesaler of dairy products and edible oils and fats (46331)

 

 

No of Employees :

24

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

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)

Netherlands

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

 


 

NETHERLANDS - ECONOMIC OVERVIEW

 

Netherlands is the sixth-largest economy in the euro-zone and is noted for its stable industrial relations, moderate unemployment and inflation, sizable trade surplus, and important role as a European transportation hub. Industrial activity is predominantly in food processing, chemicals, petroleum refining, and electrical machinery. A highly mechanized agricultural sector employs only 2% of the labor force but provides large surpluses for the food-processing industry and for exports. Netherlands, along with 11 of its EU partners, began circulating the euro currency on 1 January 2002. The Dutch financial sector suffered as a result of the global financial crisis, due in part to the high exposure of some Dutch banks to US mortgage-backed securities. In 2008, the government nationalized two banks and injected billions of dollars of capital into other financial institutions, to prevent further deterioration of a crucial sector. After 26 years of uninterrupted economic growth, the Dutch economy - highly dependent on an international financial sector and international trade - contracted by 3.5% in 2009. To recover, the government sought to boost the domestic economy by accelerating infrastructure programs, offering corporate tax breaks for employers to retain workers, and expanding export credit facilities. The stimulus programs and bank bailouts, however, resulted in a government budget deficit of 5.3% of GDP in 2010 that contrasted sharply with a surplus of 0.7% in 2008. The government of Prime Minister Mark RUTTE began implementing austerity measures in early 2011, mainly reducting expenditures, which resulted in an improved budget deficit in 2011. However, in 2012 tax revenues dropped, GDP contracted, and the budget deficit deteriorated. In 2013, the government budget deficit decreased to 3.3% of GDP due to increased government revenue from higher taxes. However, spending on social benefits also increased, due to a rise in unemployment benefits and payments for pensions. The high unemployment rate and tax increases have contributed to continued decreases in household disposable income, causing the Dutch economy to contract

 

Source : CIA

 

 


summary

 

Company name

Ecoval Dairy Trade B.V.

Operative address

Postweg 50a

6523LD Nijmegen

Netherlands

Legal form

Besloten Vennootschap

Registration number

KvK-nummer: 09165790

VAT-number

817335559

 

 

Year

2012

Mutation

2011

Mutation

2010

Fixed assets

1.782.000

141,14

739.000

-74,94

2.949.000

Total receivables

50.408.000

8,65

46.395.000

-30,66

66.906.000

 

Total equity

-1.066.000

-160,19

1.771.000

119,43

-9.115.000

Short term liabilities

57.960.000

-3,23

59.896.000

-47,05

113.121.000

 

Net result

-2.837.000

38,51

-4.614.000

7,27

-4.976.000

 

Working capital

-1.004.000

-197,29

1.032.000

108,55

-12.064.000

Quick ratio

0,90

11,11

0,81

35,00

0,60

 

Contact information

 

Company name

Ecoval Dairy Trade B.V.

Trade names

Ecoval Dairy Trade B.V.

Operative address

Postweg 50a

6523LD Nijmegen

Netherlands

Correspondence address

Postbus 190

6500AD Nijmegen

Netherlands

Telephone number

0243277777

Fax number

0243277770

Website

www.ecoval.com

 

Registration

 

Registration number

KvK-nummer: 09165790

Registered in

Kamer van Koophandel Centraal Gelderland

Branch number

19106424

VAT-number

817335559

Status

Active

First registration company register

2006-12-11

Memorandum

2006-12-08

Establishment date

2006-12-08

Legal form

Besloten Vennootschap

Last proposed admendment

2011-12-30

 

 

Activities

 

SBI

Wholesale of dairy products and edible oils and fats (46331)

Exporter

No

Importer

No

Branche organisations

GemZu (Brancheorganisatie voor de Nederlandse Zuivehandel)

Goal

De handel, zowel voor eigen rekening als voor rekening van derden, in- en de bewerking en verwerking van melk, melk- en zuivelproducten en andere daaraan verwante artikelen, zowel voor menselijk als dierlijk gebruik.

 

 

Relations

 

Shareholders

Ecoval Holding B.V.

Postweg 50a

6523LD Nijmegen

Netherlands

Registration number: 200509630000

Percentage: 100.00%

 

 

Management

 

Active management

Ecoval Holding B.V.

Postweg 50a

6523LD Nijmegen

Netherlands

Registration number: 200509630000

Competence: Fully authorized

Function: Manager

Starting date: 2006-12-08

B.E. Ouwehand (Bouwe Edwin)

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2006-12-21

Date of birth: 1966-08-07, Bodegraven, NL

E.E.J. Meijer (Esther Elisabeth Johanna)

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2011-10-18

Date of birth: 1972-01-23, Nijmegen, NL

A.A.G. van Oorschot (Ange Antoinico Gerardo)

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2011-10-18

Date of birth: 1971-09-12, Arnhem, NL

A. Links (Annelies)

Netherlands

Competence: Limited authorization

Function: Proxy

Starting date: 2013-03-01

Date of birth: 1960-11-11, Dordrecht, NL

 

 

Employees

 

Year

2013

2012

2011

2010

2009

Total

24

18

18

18

18

 

 

Payments

 

Score

7,5

Description

Payments made under regular condition

 

Year

2012

2011

2010

2009

2008

Quick ratio

0,90

0,81

0,60

0,62

0,75

Current ratio

0,98

1,02

0,89

0,85

0,88

 

Working capital/ balance total

-0,02

0,02

-0,12

-0,16

-0,11

Equity / balance total

-0,02

0,03

-0,09

-0,08

-0,04

Equity / Fixed assets

-0,60

2,40

-3,09

-1,04

-0,29

Equity / liabilities

-0,02

0,03

-0,08

-0,07

-0,04

Balance total / liabilities

0,98

1,03

0,92

0,93

0,96

working Capital

-1.004.000

1.032.000

-12.064.000

-8.134.000

-5.089.000

Equity

-1.066.000

1.771.000

-9.115.000

-4.139.000

-1.727.000

Mutation equity

-160,19

119,43

-120,22

-139,66

-402,03

Mutation short term liabilities

-3,23

-47,05

103,41

26,57

-16,35

 

Return on total assets (ROA)

-6,44

-9,97

-6,39

-6,29

-4,62

Return on equity (ROE)

354,78

-347,32

72,90

78,23

119,63

Gross profit margin

-0,62

-1,19

-2,12

-1,43

-0,35

Net profit margin

-1,25

-1,32

-1,76

-1,40

-0,71

 

Average collection ratio

3,92

5,83

2,49

3,10

4,96

Average payment ratio

4,50

7,53

4,22

5,04

6,71

Equity turnover ratio

-212,87

197,18

-30,96

-41,67

-126,15

Total assets turnover ratio

3,86

5,66

2,71

3,35

4,87

Fixed assets turnover ratio

127,34

472,53

95,70

43,17

37,17

Inventory conversion ratio

47,05

27,63

8,64

13,00

36,98

 

Turnover

226.922.000

349.202.000

282.233.000

172.462.000

217.862.000

Gross margin

5.151.000

2.313.000

2.584.000

7.440.000

8.701.000

Operating result

-1.406.000

-4.152.000

-5.989.000

-2.470.000

-769.000

Net result after taxes

 

 

 

 

 

 

 

 

 

 

 

Cashflow

-2.525.000

-2.769.000

-3.136.000

-546.000

458.000

Gross profit

 

349.202.000

 

 

 

EBIT

-1.406.000

-4.152.000

-5.989.000

-2.470.000

-769.000

EBITDA

-1.094.000

-2.307.000

-4.149.000

-622.000

1.228.000

 

Summary

The 2012 financial result structure is a negative working capital of -1.004.000 euro, which is in agreement with -2 % of the total assets of the company.

The working capital has diminished with -197.29 % compared to previous year. The ratio, with respect to the total assets of the company has however, declined.

The deterioration between 2011 and 2012 has mainly been caused by an increase of the current liabilities.

The current ratio of the company in 2012 was 0.98. When the current ratio is below 1.5, the company may have problems meeting its short-term obligations.

The quick ratio in 2012 of the company was 0.9. A company with a Quick Ratio of less than 1 cannot currently pay back its current liabilities.

The 2011 financial result structure is a positive working capital of 1.032.000 euro, which is in agreement with 2 % of the total assets of the company.

The working capital has increased with 108.55 % compared to previous year. The ratio, with respect to the total assets of the company has however, increased.

The improvement between 2010 and 2011 has mainly been caused by an increase of the current assets.

The current ratio of the company in 2011 was 1.02. When the current ratio is below 1.5, the company may have problems meeting its short-term obligations.

The quick ratio in 2011 of the company was 0.81. A company with a Quick Ratio of less than 1 cannot currently pay back its current liabilities.

 

 

Financial statement

 

Type of annual account

Corporate

 

 

Annual account

Ecoval Dairy Trade B.V.

Postweg 50a

6523LD Nijmegen

Netherlands

Registration number: 091657900000

 

 

Balance

 

Year

2012

2011

2010

2009

2008

End date

2012-12-31

2011-12-31

2010-12-31

2009-12-31

2008-12-31

Intangible fixed assets

 

306.000

2.146.000

3.986.000

5.826.000

Tangible fixed assets

21.000

27.000

9.000

9.000

27.000

Financial fixed assets

1.761.000

406.000

794.000

 

9.000

Fixed assets

1.782.000

739.000

2.949.000

3.995.000

5.862.000

 

Total stock

4.823.000

12.639.000

32.684.000

13.270.000

5.891.000

Accounts receivable

43.890.000

40.794.000

62.839.000

29.039.000

26.178.000

Other receivables

6.518.000

5.601.000

4.067.000

5.168.000

6.300.000

Total receivables

50.408.000

46.395.000

66.906.000

34.207.000

32.478.000

 

 

Year

2012

2011

2010

2009

2008

End date

2012-12-31

2011-12-31

2010-12-31

2009-12-31

2008-12-31

Liquid funds

1.725.000

1.894.000

1.467.000

 

478.000

Current assets

56.956.000

60.928.000

101.057.000

47.477.000

38.847.000

Total assets

58.738.000

61.667.000

104.006.000

51.472.000

44.709.000

 

Issued capital

2.430.000

2.430.000

2.500.000

2.500.000

2.500.000

Other reserves

-659.000

3.955.000

-6.639.000

-4.227.000

-2.688.000

Non-distributable profit

2.837.000

4.614.000

4.976.000

2.412.000

1.539.000

Total reserves

5.015.000

13.183.000

3.313.000

597.000

390.000

Total equity

-1.066.000

1.771.000

-9.115.000

-4.139.000

-1.727.000

 

Provisions

1.844.000

 

 

 

 

Financial debts

 

 

 

 

2.500.000

Long term liabilities

 

2.500.000

Accounts payable

15.435.000

21.373.000

30.600.000

13.062.000

6.975.000

Other short term liabilities

42.525.000

38.523.000

82.521.000

42.549.000

36.961.000

Short term liabilities

57.960.000

59.896.000

113.121.000

55.611.000

43.936.000

Total short and long term liabilities

59.804.000

59.896.000

113.121.000

55.611.000

46.436.000

Total liabilities

58.738.000

61.667.000

104.006.000

51.472.000

44.709.000

 

 

Summary

The total assets of the company decreased with -4.75 % between 2011 and 2012.

Despite the total assets decrease, noncurrent assets grew with 141.14 %.

Assets reduction is explained by a Net Worth decrease of -160.19 % while the indebtedness remains unchanged.

In 2012 the assets of the company were 3.03 % composed of fixed assets and 96.97 % by current assets. The assets are being financed by an equity of -1.81 %, and total debt of 101.81 %.

The total assets of the company decreased with -40.71 % between 2010 and 2011.

This downturn is mainly retrievable in the fixed asset decrease of -74.94 %.

The asset reduction is in contrast with the equity growth of 119.43 %. Due to this the total debt decreased with -47.05 %.

In 2011 the assets of the company were 1.2 % composed of fixed assets and 98.8 % by current assets. The assets are being financed by an equity of 2.87 %, and total debt of 97.13

 

Profit and loss

 

Year

2012

2011

2010

2009

2008

Revenues

226.922.000

350.566.000

282.233.000

172.462.000

217.862.000

Other operating income

 

1.364.000

 

 

 

Net turnover

226.922.000

349.202.000

282.233.000

172.462.000

217.862.000

 

Gross margin

5.151.000

2.313.000

2.584.000

7.440.000

8.701.000

 

Wages and salaries

1.356.000

1.537.000

1.139.000

1.028.000

1.063.000

Amorization and depreciation

312.000

1.845.000

1.840.000

1.848.000

1.997.000

Sales

221.771.000

346.889.000

279.649.000

165.022.000

209.161.000

other operating costs

4.889.000

4.447.000

5.594.000

7.034.000

6.410.000

Operating expenses

228.328.000

354.718.000

288.222.000

174.932.000

218.631.000

Operating result

-1.406.000

-4.152.000

-5.989.000

-2.470.000

-769.000

 

Financial income

 

195.000

749.000

57.000

471.000

Financial expenses

2.376.000

2.194.000

1.405.000

825.000

1.768.000

Financial result

-2.376.000

-1.999.000

-656.000

-768.000

-1.297.000

Result on ordinary operations before taxes

-3.782.000

-6.151.000

-6.645.000

-3.238.000

-2.066.000

 

Taxation on the result of ordinary activities

-945.000

-1.537.000

-1.669.000

-826.000

-527.000

Result of ordinary activities after taxes

-2.837.000

-4.614.000

-4.976.000

-2.412.000

-1.539.000

 

Net result

-2.837.000

-4.614.000

-4.976.000

-2.412.000

-1.539.000

 

 

Summary

The turnover of the company decreased by -35.02 % between 2011 and 2012.

The gross profit of the company grew with 122.7 % between 2011 and 2012.

The operating result of the company grew with 66.14 % between 2011 and 2012. This evolution implies an increase of the company's economic profitability.

The result of these changes is an increase of the company's Economic Profitability of 35.41 % of the analysed period, being equal to 2011 % in the year 2012.

Despite the growth the assets turnover decreased, whose index evolved with -31.8 % to a level of 3.86.

The Net Result of the company decreased by 38.51 % between 2011 and 2012.

The company's Financial Profitability has been positively affected by the financial activities in comparison to the EBITs behaviour. The result of these variations is a profitability increase of 202.15 % of the analysed period, being 354.78 % in the year 2012. The company's financial structure has slowed down its financial profitability.

 

The turnover of the company grew with 23.73 % between 2010 and 2011.

The gross profit of the company decreased by -10.49 % between 2010 and 2011.

The operating result of the company grew with 30.67 % between 2010 and 2011. This evolution implies an increase of the company's economic profitability.

The result of these changes is a reduction of the company's Economic Profitability of -56.03% of the analysed period, being equal to 2010 % in the year 2011.

Despite the decline the assets turnover increased by 108.86 % reaching 5.66.

The Net Result of the company decreased by 7.27 % between 2010 and 2011.

The company's Financial Profitability has been positively affected by the financial activities in comparison to the EBITs behaviour. The result of these variations is a profitability increase of -576.43 % of the analysed period, being -347.32 % in the year 2011.

The company's financial profitability has been positively affected by its financial structure.

 

Analysis

 

Branch (SBI)

Wholesale trade (no motor vehicles and motorcycles) (46)

Region

Nijmegen-Rivierenland

In the Netherlands 109662 of the companies are registered with the SBI code 46

In the region Nijmegen-Rivierenland 4613 of the companies are registered with the SBI code 46

In the Netherlands 2387 of the bankrupcties are published within this sector

In the region Nijmegen-Rivierenland 87 of the bankruptcies are published within this sector

The risk of this specific sector in the Netherlands is normal

The risk of this specific sector in the region Nijmegen-Rivierenland is normal

 

 

Publications

 

Filings

14-02-2014: De jaarrekening over 2012 is gepubliceerd.

27-09-2012: De jaarrekening over 2011 is gepubliceerd.

01-11-2011: De jaarrekening over 2010 is gepubliceerd.

19-07-2010: De jaarrekening over 2009 is gepubliceerd.

03-03-2010: De jaarrekening over 2008 is gepubliceerd.

Functions

28-03-2013: Per 01-03-2013 is gevolmachtigde Annelies Links in functie getreden.

04-11-2011: Per 18-10-2011 is gevolmachtigde Ange Antoinico Gerardo van Oorschot in functie getreden.

26-10-2011: Per 18-10-2011 is gevolmachtigde Esther Elisabeth Johanna Meijer in functie getreden.

21-09-2010: Per 03-09-2010 is gevolmachtigde Ferry Hendrikus Maria Doeleman uit functie getreden.

Amendments

06-01-2012: Geplaatst kapitaal gewijzigd in EUR 2.430.000,00 Gestort kapitaal gewijzigd in EUR 2.430.000,00.

06-01-2012: Per 30-12-2011 statuten gewijzigd.

04-01-2012: Geplaatst kapitaal gewijzigd in EUR 18.000.000,00 Gestort kapitaal gewijzigd in EUR 18.000.000,00.

04-01-2012: Per 29-12-2011 statuten gewijzigd.

Other

04-01-2012: Datum deponering: 30-12-2011 Soort deponering: Besluit tot kapitaalvermindering (art. 100 lid 1/209 lid 1 BW2).


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 59.21

UK Pound

1

Rs. 99.16

Euro

1

Rs. 80.56

 

 

INFORMATION DETAILS

 

Analysis Done by :

RSM

 

 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.