MIRA INFORM REPORT

 

 

Report Date :

21.06.2014  

 

IDENTIFICATION DETAILS

 

Name :

LEMIE - S.P.A.

 

 

Registered Office :

Via Camozzi, 2 24049 - Verdello  (BG)    

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

15.03.1976

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

  • Manufacture of luggage, handbags and similars, leathergoods and saddlery
  • Retail sale of leatherwear and luggage

 

 

No. of Employees

From 131 to 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)

Italy

A2

A2

 

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

 

 


 

ITALY ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level

 

Source : CIA

 

 

 


Company name and address

 

LEMIE - S.P.A.

 

 

Via Camozzi, 2 24049 - Verdello  (BG) -IT-

 

 

Summary

 

Fiscal Code

:

00583700166

Legal Form

:

Joint stock company

start of Activities

:

15/03/1976

Equity

:

Over 2.582.254

Turnover Range

:

15.500.000/18.000.000

Number of Employees

:

from 131 to 150

 

 

Activity

 

Manufacture of luggage, handbags and similars, leathergoods and saddlery

Retail sale of leatherwear and luggage

 

 

Legal Data

 

Legal Form : Joint stock company

Register of Handcraft firms : 50950

 

Register of Handcraft firms : 50950 of Bergamo

 

Warranty Association : 100 of Bergamo

 

Fiscal Code : 00583700166

 

Foreign Trade Reg. no. : BG014184 since 31/12/1991

 

Foreign Trade Reg. no. : 014184 of Bergamo since 31/12/1991

 

Chamber of Commerce no. : 158061 of Bergamo since 17/03/1976

 

Chamber of Commerce no. : 451073 of Brescia

 

Chamber of Commerce no. : 1556304 of Milano

 

Chamber of Commerce no. : 1691689 of Milano

 

Firms' Register : BG024-11960 of Bergamo since 19/02/1996

 

V.A.T. Code : 00583700166

 

Tribunal Co. Register : 11960 of

 

Foundation date

: 16/04/1977

Establishment date

: 16/04/1977

Start of Activities

: 15/03/1976

Legal duration

: 31/12/2087

Nominal Capital

: 2.786.400

Subscribed Capital

: 2.786.400

Paid up Capital

: 2.786.400

 

 

Members

 

Coffetti

Sergio

 

Born in Verdello

(BG)

on 14/10/1949

- Fiscal Code : CFFSRG49R14L753B

 

Residence:

I Maggio

, 8

- 24049

Verdello

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

23/04/2013

 

No Prejudicial events are reported

 

Bettinelli

Giuseppe

 

Born in Marne

(BG)

on 03/03/1945

- Fiscal Code : BTTGPP45C03D588W

 

Residence:

Garibaldi

, 20

- 24040

Bonate Sotto

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

23/04/2013

Board Chairman

23/04/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Bettinelli

Massimo

 

Born in Bergamo

(BG)

on 30/05/1972

- Fiscal Code : BTTMSM72E30A794G

 

Residence:

Guglielmo Marconi

, 6

- 24030

Brembate di Sopra

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

23/04/2013

 

Bettinelli

Veronica

 

Born in Bergamo

(BG)

on 19/04/1975

- Fiscal Code : BTTVNC75D59A794K

 

Residence:

Guglielmo Marconi

, 6

- 24030

Brembate di Sopra

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

23/04/2013

 

Co.ro. 5 S.r.l.

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Bettinelli

Giuseppe

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

C.e.m.i. Costruzioni Generali S.r.l.

Bergamo (BG) - IT -

01307590164

Director

Withdrawn

Registered

La Compagnia Delle Pelli Spa

Bonate Sopra (BG) - IT -

04491581007

Director

Active

Registered

La Compagnia Delle Pelli Spa

Bonate Sopra (BG) - IT -

04491581007

Board Chairman

Active

Registered

Ita S.r.l. - In Liquidazione

Bergamo (BG) - IT -

02750720167

Sole Director

Withdrawn

Ceased

Ita S.r.l. - In Liquidazione

Bergamo (BG) - IT -

02750720167

Liquidator

Withdrawn

Ceased

Ita S.r.l. - In Liquidazione

Bergamo (BG) - IT -

02750720167

Sole partner

Withdrawn

Ceased

O'hara S.r.l.-in Liquidazione

Clusone (BG) - IT -

00927020164

Liquidator

Withdrawn

Ceased

La Compagnia Delle Pelli Logistic S.r.l.

Bonate Sopra (BG) - IT -

02864810169

Sole Director

Withdrawn

Ceased

La Compagnia Delle Pelli Logistic S.r.l.

Bonate Sopra (BG) - IT -

02864810169

Sole partner

Withdrawn

Ceased

Record S.p.a.

Bonate Sotto (BG) - IT -

01551190166

Attorney General

Withdrawn

Ceased

Cdp Per Roma 1 S.r.l.

Verdello (BG) - IT -

02960230163

Director

Withdrawn

Ceased

CDP PER CAGLIARI 1 S.R.L.

Verdello (BG) - IT -

02968200168

Director

Withdrawn

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Bettinelli Giuseppe

Bonate Sotto - IT -

BTTGPP45C03D588W

2.089.800 .Eur

75,00

Co.ro. 5 S.r.l.

01010530168

696.600 .Eur

25,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Marlon S.R.L.

Rimini - IT -

01083120400

90.000.000 .Eur

20,00

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

Camozzi

, 2

- 24049

- Verdello

(BG)

- IT -

 

PHONE

: 035/489553

 

PHONE

: 035871451

 

PHONE

: 0354822711

 

FAX

: 0354822710

 

-

Branch

(Factory)

since 21/12/1988

 

Dell'artigianato

- 24049

- Verdello

(BG)

- IT -

 

PHONE

: 035871451

 

-

Branch

(Warehouse)

since 14/12/2009

until 01/06/1992

 

Camozzi

, 13/14/15

- 24049

- Verdello

(BG)

- IT -

 

-

Branch

(Store)

since 29/12/1995

 

Dell'artigianato Ang.v.fantoni

- 24049

- Verdello

(BG)

- IT -

 

PHONE

: 035871151

 

Employees

: 134

 

Fittings and Equipment for a value of 1.000.000

Eur

 

Stocks for a value of 5.910.000

Eur

 

Vehicles for a value of 34.000

Eur

 

The firm operates abroad as importer / exporter..

To purchase foreign products the firm uses the following channels :

- its own agents

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- its own agents

 

Export is mainly towards:

- Italy

 

- Belgium

 

- Great Britain

 

- Austria

 

- Poland

 

- France

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

General partnership

Joint stock company

23/07/1987

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Lemie di Rovaris Claudio e Fulvio S.n.c.

23/07/1987

 

EX-MEMBERS / EX-POSITIONS:

 

Rovaris

Fulvio

 

Born in Verdello

(BG)

on 21/08/1945

- Fiscal Code : RVRFLV45M21L753L

 

Residence:

I Maggio

, 8

- 24049

Verdello

(BG)

- IT -

 

Ex-Postions

Director

 

Rovaris

Fulvio

 

Born in Verdello

(BG)

on 21/08/1945

- Fiscal Code : RVRFLV45M21L753L

 

Residence:

I Maggio

, 8

- 24049

Verdello

(BG)

- IT -

 

Ex-Postions

Chairman

Partner

Board Chairman

Director

 

Coffetti

Sergio

 

Born in Verdello

(BG)

on 14/10/1949

- Fiscal Code : CFFSRG49R14L753B

 

Residence:

I Maggio

, 8

- 24049

Verdello

(BG)

- IT -

 

Ex-Postions

Managing Director

Managing Director

 

Rovaris

Giuseppe

 

Born in Verdello

(BG)

on 29/10/1942

- Fiscal Code : RVRGPP42R29L753N

 

Ex-Postions

Managing Director

Managing Director

 

Rovaris Claudio

 

Born in Verdello

(BG)

on 17/07/1948

- Fiscal Code : RVRCLD48L17L753V

 

Ex-Postions

Managing Director

 

Nuti

Ivo

 

Born in Cerreto Guidi

(FI)

on 04/02/1933

- Fiscal Code : NTUVIO33B04C529K

 

Residence:

Cilea

, 1

- 56027

San Miniato

(PI)

- IT -

 

Ex-Postions

Director

 

Beretta

Dante

 

Born in Bonate Sotto

(BG)

on 08/12/1925

- Fiscal Code : BRTDNT25T08A962S

 

Residence:

Marconi

, 6

- 24030

Brembate di Sopra

(BG)

- IT -

 

Ex-Postions

Board Chairman

 

Nuti

Andrea

 

Born in Fucecchio

(FI)

on 04/10/1961

- Fiscal Code : NTUNDR61R04D815F

 

Residence:

Liberazione

, 1

- 56028

San Miniato

(PI)

- IT -

 

Ex-Postions

Vice-Chairman

Director

 

Bettinelli

Giuseppe

 

Born in Marne

(BG)

on 03/03/1945

- Fiscal Code : BTTGPP45C03D588W

 

Residence:

Garibaldi

, 20

- 24040

Bonate Sotto

(BG)

- IT -

 


 

Ex-Postions

Managing Director

 

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

Date

:

23/12/1988

 

The firm absorbed by merging of

 

Lemie - S.p.a.

 

Camozzi

, 2

, 24049

, Verdello

(BG)

- IT -

 

Date

:

23/12/1988



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.




 

Financial and Economical Analysis

 

Company's starting of activities dates back to 1976.

The economic-financial analysis has been made on the base of the b/s of the latests three years.

Last two financial years were marked by losses; in 2012 r.o.e. is -8,02%.

A loss is registered as to the operating result (-1,19%).

The amount of the operating loss for 2012 is equal to Eur. -257.784.

A gross operating margine for a value of Eur. 242.456 was reached. showing a downward trend as opposed to the previous year.

The financial status of the company is fairly balanced with an indebtedness level of 1,37 and decreasing as against 2011.

With regard to equity capital, an amount of Eur. 5.901.002 is registered. , unchanged if compared to 2011.

During the last financial year total debts volume reached Eur. 14.700.586 (Eur. 6.621.658 were m/l term ones) on the same levels as the year before.

Bank borrowings' volume is slightly high but the recourse to suppliers' credit is modest lined up with the sector.

The management determines a good range of liquidity.

Accounts receivable average term is high (125,25 days). even higher than the average of the specific sector.

2012 financial year closed with a cash flow of Eur. 26.954

During 2012 financial year labour costs amounted to Eur. 3.933.113, with a 23,42% incidence on production costs. , whereas the incidence of such costs on sales revenues is equal to 23,49%.

Financial charges have a limited incidence (-1,39%) on sales volume.



Financial Data

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

16.742.081

Profit (Loss) for the period

-473.286

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

16.229.456

Profit (Loss) for the period

-394.409

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

20.849.315

Profit (Loss) for the period

-960.500

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

23.128.062

Profit (Loss) for the period

-281.929

 

Complete balance-sheet for the year

al 31/12/2008

(in Eur

x 1)

 

Item Type

Value

Sales

32.509.701

Profit (Loss) for the period

-140.720



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

80.566

161.132

. . Industrial patent rights

143

4.095

7.711

. . Concessions,licenses,trademarks,etc.

818

1.227

1.636

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

. Total Intangible Fixed Assets

961

85.888

170.479

. TANGIBLE FIXED ASSETS

. . Real estate

7.381.711

7.537.454

7.677.408

. . Plant and machinery

712.151

697.958

761.377

. . Industrial and commercial equipment

286.278

317.219

347.520

. . Other assets

210.841

286.665

336.035

. . Assets under construction and advances

. Total Tangible fixed assets

8.590.981

8.839.296

9.122.340

. FINANCIAL FIXED ASSETS

. . Equity investments

158

158

158

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

158

158

158

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

158

158

158

Total fixed assets

8.592.100

8.925.342

9.292.977

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.395.951

2.329.464

2.232.151

. . Work in progress and semimanufactured

227.841

225.340

286.265

. . Work in progress on order

. . Finished goods

3.284.126

3.993.883

4.370.976

. . Advance payments

. Total Inventories

5.907.918

6.548.687

6.889.392

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

6.578.791

7.618.408

7.644.646

. . Beyond 12 months

478.038

392.802

407.274

. . Trade receivables

5.825.064

6.758.225

7.070.660

. . . . Within 12 months

5.825.064

6.758.225

7.070.660

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

426.389

441.830

152.841

. . . . Within 12 months

298.748

414.287

117.116

. . . . Beyond 12 months

127.641

27.543

35.725

. . Receivables for anticipated taxes

443.696

421.915

404.362

. . . . Within 12 months

443.696

421.915

404.362

. . . . Beyond 12 months

. . Receivables due from third parties

361.680

389.240

424.057

. . . . Within 12 months

11.283

23.981

52.508

. . . . Beyond 12 months

350.397

365.259

371.549

. Total Credits not held as fixed assets

7.056.829

8.011.210

8.051.920

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

4.988

4.988

4.988

. Total Financial Assets

4.988

4.988

4.988

. LIQUID FUNDS

. . Bank and post office deposits

2.668

4.524

3.919

. . Checks

787

. . Banknotes and coins

1.258

1.407

15.416

. Total Liquid funds

3.926

5.931

20.122

Total current assets

12.973.661

14.570.816

14.966.422

ADJUSTMENT ACCOUNTS

. Discount on loans

22.873

. Other adjustment accounts

95.682

34.421

Total adjustments accounts

22.873

95.682

34.421

TOTAL ASSETS

21.588.634

23.591.840

24.293.820

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

2.786.400

2.786.400

2.786.400

. Additional paid-in capital

. Revaluation reserves

5.688.257

5.688.257

5.688.257

. Legal reserve

6.659

6.659

6.659

. Reserve for Own shares

. Statute reserves

. Other reserves

. Accumulated Profits (Losses)

-2.107.028

-1.712.619

-752.120

. Profit( loss) of the year

-473.286

-394.409

-960.500

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

5.901.002

6.374.288

6.768.696

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

27.552

23.552

88.302

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

27.552

23.552

88.302

Employee termination indemnities

723.174

744.614

789.657

ACCOUNTS PAYABLE

. . . . Within 12 months

8.078.928

8.830.832

9.314.281

. . . . Beyond 12 months

6.621.658

7.299.870

7.067.347

. . Bonds

1.700.000

1.700.000

. . . . Within 12 months

. . . . Beyond 12 months

1.700.000

1.700.000

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

1.700.000

. . . . Within 12 months

. . . . Beyond 12 months

1.700.000

. . Due to banks

9.836.057

10.243.607

10.602.689

. . . . Within 12 months

4.914.399

4.643.737

5.235.342

. . . . Beyond 12 months

4.921.658

5.599.870

5.367.347

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

2.409.233

3.396.499

3.247.074

. . . . Within 12 months

2.409.233

3.396.499

3.247.074

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

239.146

295.203

348.430

. . . . Within 12 months

239.146

295.203

348.430

. . . . Beyond 12 months

. . Due to social security and welfare inst.

235.672

236.695

236.876

. . . . Within 12 months

235.672

236.695

236.876

. . . . Beyond 12 months

. . Other payables

280.478

258.698

246.559

. . . . Within 12 months

280.478

258.698

246.559

. . . . Beyond 12 months

Total accounts payable

14.700.586

16.130.702

16.381.628

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

236.320

318.684

265.537

Total adjustment accounts

236.320

318.684

265.537

TOTAL LIABILITIES

21.588.634

23.591.840

24.293.820

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

16.742.081

16.229.456

20.849.315

. Changes in work in progress

-391.359

-187.116

-722.774

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

187.573

157.399

175.133

. . Contributions for operating expenses

. . Different income and revenues

187.573

157.399

175.133

Total value of production

16.538.295

16.199.739

20.301.674

PRODUCTION COSTS

. Raw material,other materials and consum.

8.145.651

8.712.115

10.225.043

. Services received

2.882.291

2.684.824

3.511.566

. Leases and rentals

268.638

270.614

511.044

. Payroll and related costs

3.933.113

3.682.439

3.928.668

. . Wages and salaries

2.822.363

2.623.415

2.800.930

. . Social security contributions

863.401

823.489

866.988

. . Employee termination indemnities

242.624

231.535

240.417

. . Pension and similar

4.000

4.000

20.333

. . Other costs

725

. Amortization and depreciation

500.240

506.277

624.810

. . Amortization of intangible fixed assets

84.927

85.015

88.157

. . Amortization of tangible fixed assets

386.041

386.948

380.519

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

29.272

34.314

156.134

. Changes in raw materials

249.409

153.590

2.216.726

. Provisions to risk reserves

. Other provisions

. Other operating costs

816.737

219.338

268.108

Total production costs

16.796.079

16.229.197

21.285.965

Diff. between value and cost of product.

-257.784

-29.458

-984.291

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

1.358

9.578

3.037

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

1.358

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

1.358

. Interest and other financial expense

-234.595

-272.803

-224.597

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

234.595

Total financial income and expense

-233.237

-263.225

-221.560

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

109.716

34.310

88.928

. . Gains on disposals

. . Other extraordinary income

109.716

34.310

88.928

. Extraordinary expense

-17.577

-52.530

-60.263

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-17.577

-52.530

-60.263

Total extraordinary income and expense

92.139

-18.220

28.665

Results before income taxes

-398.882

-310.903

-1.177.186

. Taxes on current income

74.404

83.506

-216.686

. . current taxes

96.185

101.060

75.427

. . differed taxes(anticip.)

-21.781

-17.554

-292.113

. Net income for the period

-473.286

-394.409

-960.500

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-473.286

-394.409

-960.500

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,40

0,38

0,38

0,18

Elasticity Ratio

Units

0,60

0,62

0,62

0,80

Availability of stock

Units

0,27

0,28

0,28

0,20

Total Liquidity Ratio

Units

0,33

0,34

0,33

0,51

Quick Ratio

Units

0,00

0,00

0,00

0,02

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

1,37

1,38

1,37

2,38

Self Financing Ratio

Units

0,27

0,27

0,28

0,24

Capital protection Ratio

Units

0,61

0,62

0,73

0,68

Liabilities consolidation quotient

Units

0,91

0,91

0,84

0,18

Financing

Units

2,49

2,53

2,42

2,86

Permanent Indebtedness Ratio

Units

0,61

0,61

0,60

0,38

M/L term Debts Ratio

Units

0,34

0,34

0,32

0,11

Net Financial Indebtedness Ratio

Units

1,95

1,87

1,81

1,00

CORRELATION

Fixed assets ratio

Units

1,54

1,62

1,57

1,78

Current ratio

Units

1,61

1,65

1,61

1,25

Acid Test Ratio-Liquidity Ratio

Units

0,87

0,91

0,87

0,84

Structure's primary quotient

Units

0,69

0,71

0,73

1,07

Treasury's primary quotient

Units

0,00

0,00

0,00

0,03

Rate of indebtedness ( Leverage )

%

365,85

370,11

358,91

408,81

Current Capital ( net )

Value

4.894.733

5.739.984

5.652.141

312.424

RETURN

Return on Sales

%

0,16

0,69

-1,61

2,67

Return on Equity - Net- ( R.O.E. )

%

-8,02

-6,19

-14,19

3,20

Return on Equity - Gross - ( R.O.E. )

%

-6,76

-4,88

-17,39

8,58

Return on Investment ( R.O.I. )

%

-1,19

-0,12

-4,05

4,36

Return/ Sales

%

-1,54

-0,18

-4,72

3,63

Extra Management revenues/charges incid.

%

n.c.

n.c.

n.c.

23,99

Cash Flow

Value

26.954

111.868

-335.690

112.609

Operating Profit

Value

-257.784

-29.458

-984.291

127.644

Gross Operating Margin

Value

242.456

476.819

-359.481

230.719

MANAGEMENT

Credits to clients average term

Days

125,25

149,91

122,09

101,46

Debts to suppliers average term

Days

76,78

104,80

82,04

94,66

Average stock waiting period

Days

127,04

145,26

118,96

56,34

Rate of capital employed return ( Turnover )

Units

0,78

0,69

0,86

1,34

Rate of stock return

Units

2,83

2,48

3,03

6,30

Labour cost incidence

%

23,49

22,69

18,84

12,44

Net financial revenues/ charges incidence

%

-1,39

-1,62

-1,06

-1,48

Labour cost on purchasing expenses

%

23,42

22,69

18,46

12,90

Short-term financing charges

%

1,60

1,69

1,37

3,49

Capital on hand

%

128,95

145,36

116,52

74,43

Sales pro employee

Value

137.230

121.115

153.303

253.464

Labour cost pro employee

Value

32.238

27.480

28.887

32.147

 


Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

1.022.428

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

 

Sector Data

 

The values are calculated on a base of 923 significant companies.

 

The companies cash their credits on an average of 101 dd.

The average duration of suppliers debts is about 95 dd.

The sector's profitability is on an average of 2,67%.

The labour cost affects the turnover in the measure of 12,44%.

Goods are held in stock in a range of 56 dd.

The difference between the sales volume and the resources used to realize it is about 1,34.

The employees costs represent the 12,90% of the production costs.

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 50.886 protested subjects are found; in the province they count to 4.150.

The insolvency index for the region is 0,55, , while for the province it is 0,41.

Total Bankrupt companies in the province : 4.376.

Total Bankrupt companies in the region : 39.612.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.28

UK Pound

1

Rs.102.77

Euro

1

Rs.82.12

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

NIS

 

               

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.