MIRA INFORM REPORT

 

 

Report Date :

07.06.2014

 

IDENTIFICATION DETAILS

 

Name :

SYMRISE ASIA PACIFIC PTE. LTD.

 

 

Registered Office :

226, Pandan Loop, 128412

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.08.2008

 

 

Com. Reg. No.:

200815830-C

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

provider of fragrances, flavors and active ingredients as well as aroma chemicals for the perfume, cosmetic, pharmaceutical, food and beverage industries.

 

 

No of Employees :

500 [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 :

No Complaints

 

 

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.

:

200815830-C

COMPANY NAME

:

SYMRISE ASIA PACIFIC PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

08/08/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

226, PANDAN LOOP, 128412, SINGAPORE.

BUSINESS ADDRESS

:

226 PANDAN LOOP, 128412, SINGAPORE.

TEL.NO.

:

65-67794551

FAX.NO.

:

65-67795843

WEB SITE

:

WWW.SYMRISE.COM

CONTACT PERSON

:

MARKUS ALEC STEGER ( PRESIDENT )

PRINCIPAL ACTIVITY

:

provider of fragrances, flavors and active ingredients as well as aroma chemicals for the perfume, cosmetic, pharmaceutical, food and beverage industries.

ISSUED AND PAID UP CAPITAL

:

2.00 ORDINARY SHARE, OF A VALUE OF SGD 241,522,401.00 
187.00 PREFERENCE SHARE, OF A VALUE OF SGD 93,500,000.00 

SALES

:

USD 228,938,000 [2012]

NET WORTH

:

USD 261,848,000 [2012]

STAFF STRENGTH

:

500 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

HIGH

GENERAL REPUTATION

:

SATISFACTORY

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 perfumes and fragrances.

 

The immediate holding company of the Subject is BUSIRIS VERMOGENSVERWALTUNG GMBH, a company incorporated in GERMANY.

 

The ultimate holding company of the Subject is SYMRISE AG, a company incorporated in GERMANY.

 

Share Capital History

Date

Issue & Paid Up Capital

30/07/2013

SGD 335,022,401.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

BUSIRIS VERMOGENSVERWALTUNG GMBH
[PREFERENCE 187 SHARES, ORDINARY 2 SHARES]

MUHLENFELDSTR. 1, 37603 HOLZMINDEN, GERMANY.

T03UF1548

189.00

100.00

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

------

189.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

Name Of Subject

:

MARKUS SATTLER

Address

:

MEIERNBERG 12, HOLZMINDEN, 37603, GERMANY.

IC / PP No

:

158318467

Nationality

:

GERMAN

Date of Appointment

:

08/08/2008

 

DIRECTOR 2

Name Of Subject

:

LEONG HUI CHIUNG

Address

:

13, HARTLEY GROVE, FRANKEL ESTATE, 457882, SINGAPORE.

IC / PP No

:

S7217656A

Nationality

:

SINGAPOREAN

Date of Appointment

:

14/11/2012

 

DIRECTOR 3

Name Of Subject

:

MR. MARKUS ALEC STEGER

Address

:

43, LEEDON PARK, 267912, SINGAPORE.

IC / PP No

:

G5730066W

Nationality

:

SWISS

Date of Appointment

:

04/10/2010



MANAGEMENT

 

 

 

1)

Name of Subject

:

MARKUS ALEC STEGER

Position

:

PRESIDENT

 

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TAY CHEE WAH

IC / PP No

:

S6968275H

Address

:

1, BEDOK SOUTH AVENUE 1, 09 - 921, 460001, SINGAPORE.

 

2)

Company Secretary

:

LOW SIEW TIAN

IC / PP No

:

S6963151G

Address

:

453, TAMPINES STREET 42, 11-204, 520453, 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 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

:

NO

Percentage

:

0%

Overseas

:

YES

Percentage

:

100%


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

 

Products manufactured

:

PERFUMES AND FRAGRANCES

 

Total Number of Employees:

 

YEAR

2014

2013

2009


GROUP

N/A

N/A

N/A

COMPANY

500

450

300

 

Branch

:

NO

 

Other Information:

The Subject is principally engaged as a provider of fragrances, flavors and active ingredients as well as aroma chemicals for the perfume, cosmetic, pharmaceutical, food and beverage industries.

The Subject engaged in both local and overseas sale, specially in the manufacturing and distributing of flavours and fragrances. 

The Subject's product and services are as follows:
* chemicals by applications
* cosmetic chemicals

The Subject is a member of the following entities: 
* Singapore Chemical Industry Council 
* Singapore International Chamber Of Commerce 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6567794551

Current Telephone Number

:

65-67794551

Match

:

YES

Address Provided by Client

:

226 PANDAN LOOP SINGAPORE 128412

Current Address

:

226 PANDAN LOOP, 128412, SINGAPORE.

Match

:

YES

 

Other Investigations

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


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

50.53%

]

Profit/(Loss) Before Tax

:

Increased

[

55.91%

]

Return on Shareholder Funds

:

Unfavourable

[

5.49%

]

Return on Net Assets

:

Unfavourable

[

8.18%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The higher profit could be attributed to the increase in turnover. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

53 Days

]

Debtor Ratio

:

Favourable

[

30 Days

]

Creditors Ratio

:

Favourable

[

7 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

[

1.79 Times

]

Current Ratio

:

Favourable

[

2.76 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 :

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 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 2008, the Subject is a Private Limited company, focusing on manufacture of perfumes and fragrances. Having been in business for 6 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. 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. Being a large entity, the Subject has a steady workforce of 500 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. 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. 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 USD 261,848,000, the Subject should be able to maintain its business in the near terms. 

Investigation revealed that the Subject's supplies are 100% sourced from overseas countries. As an imported oriented company, its forex exposure is high. The Subject faces foreign currency fluctuation which may affect its overall operating costs. 

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. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market. 

 


PROFIT AND LOSS ACCOUNT

 

 

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

SYMRISE ASIA PACIFIC PTE. LTD.

 

Financial Year End

2012-12-31

2011-09-30

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

228,938,000

152,089,000

Other Income

14,042,000

12,249,000

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

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

Total Turnover

242,980,000

164,338,000

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

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

PROFIT/(LOSS) FROM OPERATIONS

21,607,000

13,859,000

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

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

PROFIT/(LOSS) BEFORE TAXATION

21,607,000

13,859,000

Taxation

(7,238,000)

(506,000)

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

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

PROFIT/(LOSS) AFTER TAXATION

14,369,000

13,353,000

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(2,694,000)

(16,047,000)

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

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

As restated

(2,694,000)

(16,047,000)

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

11,675,000

(2,694,000)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

11,675,000

(2,694,000)

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

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

 

 

 

BALANCE SHEET

 

 

SYMRISE ASIA PACIFIC PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

44,888,000

37,385,000

Deferred assets

-

3,391,000

Others

33,000

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

33,000

3,391,000

Others

159,273,000

168,495,000

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

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

TOTAL INTANGIBLE ASSETS

159,273,000

168,495,000

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

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

TOTAL LONG TERM ASSETS

204,194,000

209,271,000

Stocks

33,163,000

23,192,000

Trade debtors

18,537,000

14,010,000

Other debtors, deposits & prepayments

912,000

1,213,000

Amount due from holding company

11,440,000

1,956,000

Amount due from related companies

17,255,000

13,050,000

Cash & bank balances

12,578,000

26,696,000

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

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

TOTAL CURRENT ASSETS

93,885,000

80,117,000

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

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

TOTAL ASSET

298,079,000

289,388,000

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

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

CURRENT LIABILITIES

Trade creditors

4,082,000

6,421,000

Other creditors & accruals

20,952,000

13,615,000

Amounts owing to holding company

4,911,000

2,732,000

Amounts owing to related companies

4,057,000

4,291,000

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

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

TOTAL CURRENT LIABILITIES

34,002,000

27,059,000

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

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

NET CURRENT ASSETS/(LIABILITIES)

59,883,000

53,058,000

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

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

TOTAL NET ASSETS

264,077,000

262,329,000

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

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

SHARE CAPITAL

Ordinary share capital

176,745,000

176,745,000

Preference share capital

73,397,000

87,938,000

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

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

TOTAL SHARE CAPITAL

250,142,000

264,683,000

Retained profit/(loss) carried forward

11,675,000

(2,694,000)

Others

31,000

(423,000)

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

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

TOTAL RESERVES

11,706,000

(3,117,000)

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

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

SHAREHOLDERS' FUNDS/EQUITY

261,848,000

261,566,000

Deferred taxation

2,229,000

-

Others

-

763,000

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

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

TOTAL LONG TERM LIABILITIES

2,229,000

763,000

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

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

264,077,000

262,329,000

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

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

 

 

 

FINANCIAL RATIO

 

 

SYMRISE ASIA PACIFIC PTE. LTD.

 

TYPES OF FUNDS

Cash

12,578,000

26,696,000

Net Liquid Funds

12,578,000

26,696,000

Net Liquid Assets

26,720,000

29,866,000

Net Current Assets/(Liabilities)

59,883,000

53,058,000

Net Tangible Assets

104,804,000

93,834,000

Net Monetary Assets

24,491,000

29,103,000

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

36,231,000

27,822,000

Total Assets

298,079,000

289,388,000

Net Assets

264,077,000

262,329,000

Net Assets Backing

261,848,000

261,566,000

Shareholders' Funds

261,848,000

261,566,000

Total Share Capital

250,142,000

264,683,000

Total Reserves

11,706,000

(3,117,000)

LIQUIDITY (Times)

Cash Ratio

0.37

0.99

Liquid Ratio

1.79

2.10

Current Ratio

2.76

2.96

WORKING CAPITAL CONTROL (Days)

Stock Ratio

53

56

Debtors Ratio

30

34

Creditors Ratio

7

15

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.14

0.11

Times Interest Earned Ratio

0.00

0.00

Assets Backing Ratio

0.42

0.35

PERFORMANCE RATIO (%)

Operating Profit Margin

9.44

9.11

Net Profit Margin

6.28

8.78

Return On Net Assets

8.18

5.28

Return On Capital Employed

5.10

3.22

Return On Shareholders' Funds/Equity

5.49

5.11

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.59.20

UK Pound

1

Rs.99.52

Euro

1

Rs.80.83

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.