MIRA INFORM REPORT

 

 

Report Date :

21.06.2014

 

IDENTIFICATION DETAILS

 

Name :

SWISS SINGAPORE OVERSEAS ENTERPRISES PTE. LTD.

 

 

Registered Office :

3, Shenton Way, 14-01, Shenton House, 068805,

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

07.01.1978

 

 

Com. Reg. No.:

197800048-Z

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of commodity products

 

 

No. of Employees :

35 (2014)

 

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)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately  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 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% 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

 

 

 

 


EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

197800048-Z

COMPANY NAME

:

SWISS SINGAPORE OVERSEAS ENTERPRISES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

07/01/1978

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

BUSINESS ADDRESS

:

3 SHENTON WAY, #14-01 SHENTON HOUSE, 068805, SINGAPORE.

TEL.NO.

:

65-62224986

FAX.NO.

:

65-62224984

WEB SITE

:

WWW.SWISS-SINGAPORE.COM

CONTACT PERSON

:

RAJESH KUMAR SOMANI ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF COMMODITY PRODUCTS

ISSUED AND PAID UP CAPITAL

:

36,955,598.00 ORDINARY SHARE, OF A VALUE OF SGD 36,955,598.00

SALES

:

USD 3,891,133,318 [2013]

NET WORTH

:

USD 225,693,911 [2013]

STAFF STRENGTH

:

35 [2014]

BANKER (S)

:

CITIBANK N.A.
BARCLAYS BANK PLC

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

HIGH

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 


 

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) trading of commodity products.

 

Share Capital History

Date

Issue & Paid Up Capital

24/03/2014

SGD 36,955,598.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

CALYX INVESTMENTS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200802697W

7,000,000.00

18.94

ABHA INVESTMENTS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200802696G

7,000,000.00

18.94

INDOGENIOUS HOLDINGS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200802699Z

7,000,000.00

18.94

BIG BANYAN INVESTMENTS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200804356E

7,000,000.00

18.94

BLUE BUCKS INVESTMENTS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200804357R

7,000,000.00

18.94

KIRAN INVESTMENTS PTE. LTD.

3, SHENTON WAY, 14-01, SHENTON HOUSE, 068805, SINGAPORE.

200802701M

1,955,598.00

5.29

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

------

36,955,598.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :

 

Local No

Country

Company

(%)

As At

BENIN

SWISS BENIN SARL

100.00

31/03/2013

KENYA

SWISS SINGAPORE OVERSEAS ENTERPRISES (KENYA) LIMITED

100.00

31/03/2013

201315408

SINGAPORE

SSOE INVESTMENTS PTE. LTD.

100.00

31/03/2013

200818910Z

SINGAPORE

MITRA COMMODITIES PTE. LTD.

100.00

31/03/2013

UNITED ARAB EMIRATES

SWISS SINGAPORE MIDDLE EAST FZE DUBAI

100.00

31/03/2013

INDONESIA

PT SWISS NIAGA INTERNATIONAL

100.00

31/03/2013

BANGLADESH

SWISS SINGAPORE (BANGLADESH) LIMITED

100.00

31/03/2013

CANADA

SWISS SINGAPORE CANADA PTE LTD

100.00

31/03/2013

CHINA

SWISS SINGAPORE (SHANGHAI) TRADING CO. LTD

100.00

31/03/2013

MYANMAR

MYANMAR SWISS SINGAPORE COMPANY LIMITED

100.00

31/03/2013



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. RAJESH KUMAR SOMANI

Address

:

FLAT 706, DR-AL BUTEEN II, NEAR TAJ PALACE HOTEL, OFF AL RIGGA ROAD, DEIRA, DUBAI, UNITED ARAB EMIRATES.

IC / PP No

:

Z2093578

Nationality

:

INDIAN

Date of Appointment

:

07/10/2011

 

DIRECTOR 2

 

Name Of Subject

:

BAJAJ JAGDISH PRASAD

Address

:

1 TANJONG RHU ROAD, 17-04, WATERSIDE, THE, 436879, SINGAPORE.

IC / PP No

:

G5327359P

Nationality

:

INDIAN

Date of Appointment

:

07/09/2012





 

MANAGEMENT

 

1)

Name of Subject

:

RAJESH KUMAR SOMANI

Position

:

MANAGING DIRECTOR

 

 

AUDITOR

 

Auditor

:

LAU CHIN HUAT & CO

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHEONG SENG CHOW

IC / PP No

:

S1350970J

Address

:

43, LORONG 5, TOA PAYOH, 11-129, 310043, SINGAPORE.

 

2)

Company Secretary

:

ZANWAR SHYAMSUNDER BALAPRASAD

IC / PP No

:

S7665331C

Address

:

13 FARRER PARK ROAD, 04-35, FARRER PARK VIEW, 210013, SINGAPORE.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

CITIBANK N.A.

 

2)

Name

:

BARCLAYS BANK PLC

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201303139

26/02/2013

N/A

UBS AG

-

Unsatisfied

C201310768

06/08/2013

N/A

CITIBANK N.A.

-

Unsatisfied

C201311479

21/08/2013

N/A

BANK JULIUS BAER & CO. LTD.

-

Unsatisfied

C201311926

30/08/2013

N/A

BARCLAYS BANK PLC

-

Unsatisfied

 

 

LEGAL CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

SOURCES OF RAW MATERIALS:

 

Local

:

YES

Percentage

:

40%

Overseas

:

YES

Percentage

:

60%



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

Percentage

:

40%

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Percentage

:

60%

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

COMMODITY PRODUCTS

 

Total Number of Employees:

YEAR

2014

2013


GROUP

N/A

N/A

COMPANY

35

35

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of commodity products.

The Subject is one of the companies listed under the Aditya Birla group of companies.

The Subject is a trans-national bulk commodity trading solutions provider with a global presence.

The Subject has diversified portfolio such as petroleum products, sulphur, fertilizers, timber logs, steel and steel scrap, coal/coke, iron ore, chemicals and agro-products.



 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

65-62218455

Current Telephone Number

:

65-62224986

Match

:

NO

Address Provided by Client

:

3 SHENTON WAY # 14-01, SHENTON HOUSE, SINGAPORE 068805

Current Address

:

3 SHENTON WAY, #14-01 SHENTON HOUSE, 068805, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

13.68%

]

Profit/(Loss) Before Tax

:

Decreased

[

25.14%

]

Return on Shareholder Funds

:

Acceptable

[

12.08%

]

Return on Net Assets

:

Acceptable

[

14.13%

]

The higher turnover could be attributed to the favourable market condition and the Subject could be gaining the market share progressively.The dip in profit could be due to the stiff market competition which reduced the Subject's profit margin. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

1 Days

]

Debtor Ratio

:

Favourable

[

46 Days

]

Creditors Ratio

:

Favourable

[

24 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

[

1.46 Times

]

Current Ratio

:

Unfavourable

[

1.47 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

:

Favourable

[

11.53 Times

]

Gearing Ratio

:

Acceptable

[

0.81 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

Although the Subject's turnover had increased, its profits had declined over the same corresponding period. This could be due to the stiffer market competition and / or higher operating costs which lowered the Subject's profit margin. 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. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

Overall financial condition of the Subject : STABLE

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

(0.8)

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

(2.2)

4.3

12.8

8.5

(1.3)

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

(32.5)

25.6

9.4

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

(10.78)

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

(0.8)

11.4

2.8

(5)

(2.2)

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

(15.9)

(11.5)

(25.3)

(0.7)

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

(7.7)

103.7

(26.3)

(38.2)

35.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

(0.32)

3.25

(0.48)

4.25

3.64

Fish Supply & Wholesale

(6.31)

(1.93)

(10.5)

12.10

(0.5)

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

Construction

45.90

(36.9)

14.20

20.50

28.70

Real Estate

(11.2)

1.4

21.3

25.4

31.9

 

Services

Electricity, Gas & Water

(1.3)

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

(5.9)

(16.4)

(0.4)

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

(0.9)

(1.4)

0.30

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH




 

CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1978, the Subject is a Private Limited company, focusing on trading of commodity products. The Subject has been in business for over 3 decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment. The Subject is a large entity with strong capital position. We are confident with the Subject's business and its future growth prospect.

Over the years, the Subject has established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. The Subject has approximately 35 employees in its business operations. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject 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. The gearing level of the Subject is slightly high, therefore it faces moderate financial risk. Given a positive net worth standing at USD 225,693,911, the Subject should be able to maintain its business in the near terms.

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.

Based on the above condition, we recommend credit be granted to the Subject promptly.

 




 

PROFIT AND LOSS ACCOUNT

 

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

SWISS SINGAPORE OVERSEAS ENTERPRISES PTE. LTD.

 

Financial Year End

2013-03-31

2012-03-31

Months

12

12

Consolidated Account

GROUP

GROUP

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

3,891,133,318

3,423,018,256

Other Income

6,520,788

2,171,096

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

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

Total Turnover

3,897,654,106

3,425,189,352

Costs of Goods Sold

(3,841,102,431)

(3,361,702,598)

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

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

Gross Profit

56,551,675

63,486,754

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

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

PROFIT/(LOSS) FROM OPERATIONS

29,277,290

39,107,956

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

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

PROFIT/(LOSS) BEFORE TAXATION

29,277,290

39,107,956

Taxation

(2,002,245)

(2,265,617)

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

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

PROFIT/(LOSS) AFTER TAXATION

27,275,045

36,842,339

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

177,331,436

165,489,097

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

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

As restated

177,331,436

165,489,097

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

204,606,481

202,331,436

DIVIDENDS - Ordinary (paid & proposed)

-

(25,000,000)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

204,606,481

177,331,436

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

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

INTEREST EXPENSE (as per notes to P&L)

Term loan / Borrowing

2,780,209

2,732,300

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

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

2,780,209

2,732,300

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

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

 

 

BALANCE SHEET

 

SWISS SINGAPORE OVERSEAS ENTERPRISES PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

6,483,086

6,547,317

LONG TERM INVESTMENTS/OTHER ASSETS

Investment properties

772,803

786,815

Deferred assets

5,845

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

778,648

786,815

INTANGIBLE ASSETS

Computer software

79,776

299,363

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

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

TOTAL INTANGIBLE ASSETS

79,776

299,363

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

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

TOTAL LONG TERM ASSETS

7,341,510

7,633,495

CURRENT ASSETS

Stocks

6,765,683

4,815,872

Trade debtors

494,216,263

362,019,525

Other debtors, deposits & prepayments

20,147,909

41,062,306

Short term deposits

97,562,371

12,726,912

Cash & bank balances

4,707,669

4,601,270

Others

61,256,640

1,017,105

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

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

TOTAL CURRENT ASSETS

684,656,535

426,242,990

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

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

TOTAL ASSET

691,998,045

433,876,485

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

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

CURRENT LIABILITIES

Trade creditors

250,407,760

128,912,970

Other creditors & accruals

26,508,643

11,097,075

Bank overdraft

791,285

124,200

Short term borrowings/Term loans

53,999,991

-

Other borrowings

4,955,298

86,742,370

Bill & acceptances payable

123,594,940

4,220,000

Other liabilities & accruals

2,692,407

1,680,260

Provision for taxation

2,229,217

1,827,158

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

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

TOTAL CURRENT LIABILITIES

465,179,541

234,604,033

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

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

NET CURRENT ASSETS/(LIABILITIES)

219,476,994

191,638,957

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

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

TOTAL NET ASSETS

226,818,504

199,272,452

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

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

SHARE CAPITAL

Ordinary share capital

21,065,477

21,065,477

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

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

TOTAL SHARE CAPITAL

21,065,477

21,065,477

RESERVES

Exchange equalisation/fluctuation reserve

21,953

(22,964)

Retained profit/(loss) carried forward

204,606,481

177,331,436

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

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

TOTAL RESERVES

204,628,434

177,308,472

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

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

SHAREHOLDERS' FUNDS/EQUITY

225,693,911

198,373,949

LONG TERM LIABILITIES

Deferred taxation

-

1,750

Retirement benefits provision

1,124,593

896,753

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

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

TOTAL LONG TERM LIABILITIES

1,124,593

898,503

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

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

226,818,504

199,272,452

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

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

 


 

FINANCIAL RATIO

 

SWISS SINGAPORE OVERSEAS ENTERPRISES PTE. LTD.

 

TYPES OF FUNDS

Cash

102,270,040

17,328,182

Net Liquid Funds

(22,116,185)

12,983,982

Net Liquid Assets

212,711,311

186,823,085

Net Current Assets/(Liabilities)

219,476,994

191,638,957

Net Tangible Assets

226,738,728

198,973,089

Net Monetary Assets

211,586,718

185,924,582

BALANCE SHEET ITEMS

Total Borrowings

183,341,514

91,086,570

Total Liabilities

466,304,134

235,502,536

Total Assets

691,998,045

433,876,485

Net Assets

226,818,504

199,272,452

Net Assets Backing

225,693,911

198,373,949

Shareholders' Funds

225,693,911

198,373,949

Total Share Capital

21,065,477

21,065,477

Total Reserves

204,628,434

177,308,472

LIQUIDITY (Times)

Cash Ratio

0.22

0.07

Liquid Ratio

1.46

1.80

Current Ratio

1.47

1.82

WORKING CAPITAL CONTROL (Days)

Stock Ratio

1

1

Debtors Ratio

46

39

Creditors Ratio

24

14

SOLVENCY RATIOS (Times)

Gearing Ratio

0.81

0.46

Liabilities Ratio

2.07

1.19

Times Interest Earned Ratio

11.53

15.31

Assets Backing Ratio

10.76

9.45

PERFORMANCE RATIO (%)

Operating Profit Margin

0.75

1.14

Net Profit Margin

0.70

1.08

Return On Net Assets

14.13

21.00

Return On Capital Employed

14.08

20.95

Return On Shareholders' Funds/Equity

12.08

18.57

Dividend Pay Out Ratio (Times)

0.00

0.68

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 


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

 

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.