MIRA INFORM REPORT

 

 

Report Date :

12.06.2014

 

IDENTIFICATION DETAILS

 

Name :

AS PALS

 

 

Registered Office :

Billingstadsletta 38, Billingstad 1396

 

 

Country :

Norway

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

19.02.1995

 

 

Com. Reg. No.:

915101739

 

 

Legal Form :

Limited company

 

 

Line of Business :

  • Manufacture of cocoa
  • Wholesale of other food n.e.c.

 

 

No of Employees :

88

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

 

 

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)

Norway

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

 

 

NORWAY ECONOMIC OVERVIEW

 

The Norwegian economy is a prosperous mixed economy, with a vibrant private sector, a large state sector, and an extensive social safety net. The government controls key areas, such as the vital petroleum sector, through extensive regulation and large-scale state-majority-owned enterprises. The country is richly endowed with natural resources - petroleum, hydropower, fish, forests, and minerals - and is highly dependent on the petroleum sector, which accounts for the largest portion of export revenue and about 30% of government revenue. Norway is the world's third-largest natural gas exporter; and seventh largest oil exporter, making one of its largest offshore oil finds in 2011. Norway opted to stay out of the EU during a referendum in November 1994; nonetheless, as a member of the European Economic Area, it contributes sizably to the EU budget. In anticipation of eventual declines in oil and gas production, Norway saves state revenue from the petroleum sector in the world's largest sovereign wealth fund, valued at over $830 billion in January 2014 and uses the fund's return to help finance public expenses. After solid GDP growth in 2004-07, the economy slowed in 2008, and contracted in 2009, before returning to positive growth in 2010-13. Nevertheless, the government budget remains in surplus.

 

Source : CIA

 

 

REGISTERED NAME & COMPANY SUMMARY

 

Company name

AS PALS

Address

Billingstadsletta 38

City

BILLINGSTAD 1396

Website address

Telephone Number

00 47 66770500

Registration date

19/02/1995

Previous Name

-

Name change date

-

 

Postal Address

 

Address

City

Postal Code

Postboks 214

BILLINGSTAD

1377

 

DIRECTORS/MANAGEMENT

 

Current Directors

 

Name

Address

Function

Mohn, Johan

Holmenveien 33 OSLO 0374

Board member(s)

Kristiansen, Arne Erik

Sofies Gate 66 B OSLO 0168

Board member(s)

Raanaas, Jens Birger

Holmenveien 36 B OSLO 0374

General manager/CEO

Raanaas, Jens Birger

Holmenveien 36 B OSLO 0374

Chairman of the board

 

 

NEGATIVE INFORMATION

 

No negative information found.

 

 

SHARE & SHARE CAPITAL INFORMATION

 

Share capital

800,000

 

Shareholders

 

Shareholder Name

Number of Shares

Percentage Share

AS ELJE

320

100.0

 

PAYMENT INFORMATION

 

N/a

 

 

GROUP STRUCTURE & AFFILIATED COMPANIES

 

Ultimate Holding Company

 

Company Name

 

Company Number

 

JENSITO AS

 

989221469

 

 

FINANCIAL INFORMATION

 

Key Financials

 

Year to Date

Sales Revenue

Profit Before Tax

Total Equity

2012

282,795,000

8,163,000

73,081,000

2011

276,344,000

5,129,000

69,215,000

2010

259,560,000

10,548,000

69,252,000

2009

259,098,000

8,695,000

61,383,000

2008

281,996,000

12,171,000

55,161,000

 

Profit & Loss Account

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

No

 

No

 

No

 

No

 

No

Complete Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Sales Revenue

282,795,000

2.3 %

276,344,000

6.5 %

259,560,000

0.2 %

259,098,000

-8.1 %

281,996,000

Other operating income

2,342,000

14.4 %

2,047,000

7.7 %

1,900,000

-13.6 %

2,199,000

-14.9 %

2,583,000

Total Operating Income

285,137,000

2.4 %

278,391,000

6.5 %

261,460,000

0.1 %

261,297,000

-8.2 %

284,579,000

Total Operating Expenses

276,489,000

1.4 %

272,659,000

8.7 %

250,907,000

-0.3 %

251,579,000

-6.5 %

268,993,000

Operating Profit

8,647,000

50.9 %

5,732,000

-45.7 %

10,554,000

8.6 %

9,719,000

-37.6 %

15,586,000

Wages & Salaries

56,700,000

1.7 %

55,749,000

3.9 %

53,633,000

8.0 %

49,659,000

-0.6 %

49,964,000

Depreciation

7,588,000

15.1 %

6,595,000

-0.5 %

6,628,000

-18.0 %

8,079,000

-11.4 %

9,118,000

Financial Income

1,544,000

-26.6 %

2,104,000

35.6 %

1,552,000

32.2 %

1,174,000

-44.2 %

2,105,000

Financial Expenses

2,028,000

-25.1 %

2,707,000

73.9 %

1,557,000

-29.2 %

2,198,000

-60.2 %

5,521,000

Profit Before Tax

8,163,000

59.2 %

5,129,000

-51.4 %

10,548,000

21.3 %

8,695,000

-28.6 %

12,171,000

Tax

-2,298,000

-64.0 %

-1,401,000

47.7 %

-2,679,000

-8.3 %

-2,473,000

33.8 %

-3,735,000

Profit After Tax

5,865,000

57.3 %

3,728,000

-52.6 %

7,869,000

26.5 %

6,222,000

-26.2 %

8,436,000

Extraordinary Result

0

-

0

-

0

-

0

-

0

Dividends

2,000,000

-

-

-

-

-

-

-

-

Net Result after Dividends

3,865,000

3.7 %

3,728,000

-52.6 %

7,869,000

26.5 %

6,222,000

-26.2 %

8,436,000

 

Balance Sheet

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Currency

NOK

 

NOK

 

NOK

 

NOK

 

NOK

Consolidated Accounts

No

 

No

 

No

 

No

 

No

Complete Accounts

Yes

 

Yes

 

Yes

 

Yes

 

Yes

Land & Buildings

14,820,000

-10.6 %

16,576,000

-9.3 %

18,266,000

-8.8 %

20,039,000

21.2 %

16,534,000

Plant & Machinery

5,405,000

-6.8 %

5,802,000

-34.3 %

8,827,000

8.6 %

8,129,000

36.3 %

5,963,000

Other Tangible Assets

17,218,000

21.5 %

14,175,000

57.9 %

8,976,000

-6.4 %

9,585,000

-49.7 %

19,062,000

Total Tangible Assets

37,443,000

2.4 %

36,553,000

1.3 %

36,069,000

-4.5 %

37,753,000

-9.2 %

41,559,000

Intangible Assets

1,710,000

12.0 %

1,527,000

-17.6 %

1,853,000

18.6 %

1,563,000

150.1 %

625,000

Other Fixed Assets

22,920,000

6.7 %

21,477,000

13.2 %

18,977,000

13.9 %

16,657,000

7.2 %

15,536,000

TOTAL FIXED ASSETS

62,073,000

4.2 %

59,557,000

4.7 %

56,899,000

1.7 %

55,973,000

-3.0 %

57,720,000

Inventories

28,462,000

-13.0 %

32,707,000

8.7 %

30,077,000

6.8 %

28,152,000

-9.8 %

31,208,000

Trade Receivables

27,436,000

-8.2 %

29,881,000

-6.5 %

31,952,000

26.3 %

25,307,000

-11.2 %

28,487,000

Other Receivables

18,652,000

8.1 %

17,254,000

63.4 %

10,557,000

44.1 %

7,325,000

-34.0 %

11,092,000

Cash & Bank Deposits

12,333,000

81.1 %

6,809,000

-29.4 %

9,649,000

-28.8 %

13,547,000

44.7 %

9,362,000

Other Current Assets

331,000

26.3 %

262,000

-5.1 %

276,000

1.8 %

271,000

-3.6 %

281,000

TOTAL CURRENT ASSETS

87,214,000

0.3 %

86,913,000

5.3 %

82,511,000

10.6 %

74,602,000

-7.2 %

80,430,000

TOTAL ASSETS

149,287,000

1.9 %

146,470,000

5.1 %

139,411,000

6.8 %

130,574,000

-5.5 %

138,150,000

Trade Creditors

9,377,000

-9.0 %

10,304,000

10.4 %

9,330,000

-14.8 %

10,953,000

-0.2 %

10,977,000

Short Term Liabilities to Financial Institutions

0

-100.0 %

4,974,000

-

0

-

0

-

0

Short Term Liabilities to Group

0

-100.0 %

4,840,000

-

0

-

0

-

0

Other Short Term Loans

0

-

0

-

0

-

0

-

0

Miscellaneous Current Liabilities

21,421,000

37.8 %

15,540,000

-17.4 %

18,814,000

-0.1 %

18,830,000

-25.0 %

25,109,000

TOTAL CURRENT LIABILITIES

30,798,000

-13.6 %

35,658,000

26.7 %

28,144,000

-5.5 %

29,783,000

-17.5 %

36,086,000

Long Term Liabilities to Financial Institutions

0

-

0

-

0

-

0

-

0

Other Long Term Loans

0

-

0

-

0

-

0

-

0

Long Term Pension Commitments

214,000

-52.4 %

450,000

-48.4 %

872,000

664.9 %

114,000

22.6 %

93,000

Other Long Term Liabilities

45,195,000

9.8 %

41,147,000

0.0 %

41,142,000

4.7 %

39,294,000

-16.1 %

46,811,000

TOTAL LONG TERM LIABILITIES

45,409,000

9.2 %

41,597,000

-1.0 %

42,014,000

6.6 %

39,408,000

-16.0 %

46,904,000

TOTAL LIABILITIES

76,207,000

-1.4 %

77,255,000

10.1 %

70,158,000

1.4 %

69,191,000

-16.6 %

82,989,000

Share Capital

1,600,000

0.0 %

1,600,000

0.0 %

1,600,000

0.0 %

1,600,000

0.0 %

1,600,000

Share Premium Reserve

0

-

0

-

0

-

0

-

0

Revaluation Fund

0

-

0

-

0

-

0

-

0

Total Retained Earnings

71,481,000

5.7 %

67,615,000

-0.1 %

67,652,000

13.2 %

59,783,000

11.6 %

53,561,000

Other Reserves

0

-

0

-

0

-

0

-

0

TOTAL EQUITY

73,081,000

5.6 %

69,215,000

-0.1 %

69,252,000

12.8 %

61,383,000

11.3 %

55,161,000

 

Other Financials

 

Financial Year

2012

 

2011

 

2010

 

2009

 

2008

Total Exports

2,400,000

-63.6 %

6,600,000

288.2 %

1,700,000

-

-

-

-

Working Capital

56,416,000

10.1 %

51,255,000

-5.7 %

54,367,000

21.3 %

44,819,000

1.1 %

44,344,000

Net Worth

71,371,000

5.4 %

67,688,000

0.4 %

67,399,000

12.7 %

59,820,000

9.7 %

54,536,000

Capital Employed

118,490,000

6.9 %

110,812,000

-0.4 %

111,266,000

10.4 %

100,791,000

-1.2 %

102,065,000

 

Ratios

 

Financial Year

2012

2011

2010

2009

2008

Pre-Tax Profit Margin

2.89

1.86

4.06

3.36

4.32

Return on Capital Employed

6.89

4.63

9.48

8.63

11.92

Return on Total Assets Employed

5.47

3.50

7.57

6.66

8.81

Return on Net Assets Employed

11.17

7.41

15.23

14.17

22.06

Sales/Net Working Capital

5.01

5.39

4.77

5.78

6.36

Stock Turnover Ratio

10.06

11.84

11.59

10.87

11.07

Debtor Days

35.41

39.47

44.93

35.65

36.87

Creditor Days

12.10

13.61

13.12

15.43

14.21

Current Ratio

2.83

2.44

2.93

2.50

2.23

Liquidity Ratio/Acid Test

1.91

1.52

1.86

1.56

1.36

Current Debt Ratio

0.42

0.52

0.41

0.49

0.65

Solvency Ratio

48.95

47.26

49.67

47.01

39.93

Equity in Percentage

58.63

56.06

58.40

54.63

45.22

Total Debt Ratio

1.04

1.12

1.01

1.13

1.50

 

FOREIGN EXCHANGE RATES

 

N/a

 

ADDITIONAL INFORMATION

 

Company number

915101739

Legal form

Limited company

E-mail address

-

Fax Number

00 47 66770566

Status

Active

Number of employees

88

 

Industry

 

Main Industry Code & Description

Manufacture of cocoa

Secondary Industry Code & Description

Wholesale of other food n.e.c.

Other Industry Code & Description

-

 

Other Company Officials

 

No data exist

 

Event History

 

Date

Description

09/12/2013

CHANGE OF DATE IN ARTICLES OF ASSOCIATON

09/12/2013

CHANGE OF CAPITAL

09/12/2013

Execution of demerger

30/11/2013

Mandatory notifiable agreement

10/10/2013

Decision to demerger

25/07/2013

Limit Change

25/07/2013

Rating Change

17/07/2013

APPROVED END OF YEAR REPORT AND ACCOUNTS

16/07/2012

Limit Change

16/07/2012

Rating Change

11/07/2012

APPROVED END OF YEAR REPORT AND ACCOUNTS

23/11/2011

Limit Change

23/11/2011

Rating Change

31/08/2011

APPROVED END OF YEAR REPORT AND ACCOUNTS

30/08/2011

APPROVED END OF YEAR REPORT AND ACCOUNTS

 

Rating History

 

No data exist

 

NOTES & COMMENTS

 

N/a

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 59.32

UK Pound

1

Rs. 99.41

Euro

1

Rs. 80.32

 

 

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%)

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.