MIRA INFORM REPORT

 

 

Report Date :

11.03.2014

 

IDENTIFICATION DETAILS

 

Name :

CODELLO LIFESTYLE-ACCESSOIRES GMBH

 

 

Registered Office :

Bahnhofstr. 8c, D 82229 Seefeld

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

14.12.1979

 

 

Com. Reg. No.:

HRB 61467

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacture of other wearing apparel and accessories

 

 

No. of Employees :

87

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 

 

 

 


Company name and address

 

CODELLO LIFESTYLE-ACCESSOIRES GMBH

 

 Company Status:         active

                                    Bahnhofstr. 8c

                                     D 82229 Seefeld

                                    Telephone:08152/9903-0

                                     Telefax:  08152/9903-10

                                    Homepage: www.codello.de

                                    E-mail:   info@codello.de

 

 VAT no.:                      DE128219410

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM               Private limited company

 Date of foundation:      14.12.1979

 Shareholders'

 agreement:                   14.12.1979

 Registered on:               07.02.1980

 Commercial Register:   Local court 80333 München

 under:                          HRB 61467

 

 Share capital:                          EUR            204,516.75

 

 Shareholder:

                      Heinrich Schnabl

                      D 82266 Inning

                      born: 01.10.1943

                      Share:             EUR             68,206.34

 Shareholder:

                      Michael Schnabl

                      Brunnenweg 3

                      D 82229 Seefeld

                      born: 01.04.1976

                      Share:             EUR             68,155.21

 Shareholder:

                      Miriam Schnabl

                      Brunnenweg 3

                      D 82229 Seefeld

                      born: 22.07.1981

                      Share:             EUR             68,155.21

 Manager:

                      Heinrich Schnabl

                      D 82266 Inning

                      having sole power of representation

                      born: 01.10.1943

                      Profession: Businessman

                      Marital status: married

 Manager:

                      Michael Schnabl

                      Brunnenweg 3

                      D 82229 Seefeld

                      having sole power of representation

                      born: 01.04.1976

 Manager:

                      Miriam Schnabl

                      Brunnenweg 3

                      D 82229 Seefeld

                      having sole power of representation

                      born: 22.07.1981

 Manager:

                      Anneliese Schnabl

                      D 82266 Inning

                      having sole power of representation

                      born: 17.09.1948

 

 

 COMPANY HISTORY 

 

 14.12.1979 - 03.01.2005            Codello GmbH

                                                Brunnenweg 3

                                                             D 82229 Seefeld

                                                 Private limited company

 03.01.2005 - 08.03.2005            Codello Lifestyle-Accessoires GmbH

                                                             Brunnenweg 3

                                                D 82229 Seefeld

                                                Private limited company

 08.03.2005 - 18.03.2009            Codello Lifestyle-Accessoires GmbH

                                                Brunnenweg 3

                                                D 82229 Seefeld

                                                Private limited company

 

 


BUSINESS ACTIVITIES

 

 Main industrial sector

 14190   Manufacture of other wearing apparel and accessories n.e.c.

 

 

 FINANCIAL INFORMATION

 

Payment experience:     within agreed terms

 

 Negative information:   We have no negative information at hand.

 

 Balance sheet year:  2012

 

 

 REAL ESTATE

 

 Type of ownership:       Tenant

 Address                       Bahnhofstr. 8c

                                    D 82229 Seefeld

 

 Real Estate of:             Heinrich Schnabl

 Type of ownership:       proprietor

 Share:                           100.00 %

 Address                        Brunnenweg 3 OT Hechendorf

                                    D 82229 Seefeld

 Type of real estate: residential and business location

 Value at selling price:                 EUR          1,023,000.00

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 COMMERZBANK, 80704 MÜNCHEN

 Sort. code: 70040041

 BIC: COBADEFF700

 

 

FINANCIAL FIGURES

 

 Gross profit or loss:     2012               EUR         13,404,119.00

 Profit:                          2012               EUR          1,394,470.00

 Equipment:                                          EUR            874,021.00

 Ac/ts receivable:                                  EUR          5,621,529.00

 Liabilities:                                            EUR          4,737,672.00

 Total numbers of vehicles:                                          5

 Employees:                                                          87

 - thereof permanent staff:                                          87

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                       56.37

 Liquidity ratio:                          6.35

 Return on total capital [%]:      12.36

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                       57.21

 Liquidity ratio:                          10.00

 Return on total capital [%]:       8.89

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                       59.22

 Liquidity ratio:                          7.40

 Return on total capital [%]:      11.77

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                        54.83

 Liquidity ratio:                          3.53

 Return on total capital [%]:       6.27

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 


 Type of balance sheet:               Company balance sheet

 

 Financial year:      01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         11,364,061.66

  Fixed assets                           EUR          1,141,352.76

   Intangible assets                     EUR              7,377.00

    Other / unspecified intangible assetsEUR              7,377.00

   Tangible assets                       EUR          1,133,974.76

    Land / similar rights                EUR             28,179.00

    Plant / machinery                    EUR              6,184.00

    Other tangible assets / fixtures and

    fittings                             EUR            874,021.00

    Advance payments made / construction

    in progress                          EUR            225,590.76

   Financial assets                      EUR                  1.00

    Shares in participations /

    subsidiaries and the like            EUR                  1.00

     Shares in related companies         EUR                  1.00

  Current assets                         EUR         10,073,897.01

   Stocks                                EUR          1,730,739.00

   Accounts receivable                   EUR          5,621,528.76

    Other debtors and assets             EUR          5,621,528.76

   Liquid means                          EUR          2,721,629.25

  Remaining other assets                 EUR            148,811.89

   Accruals (assets)                     EUR            148,811.89

 

 LIABILITIES                             EUR         11,364,061.66

  Shareholders' equity                   EUR          5,296,727.26

   Capital                               EUR            204,516.75

    Subscribed capital (share capital)   EUR            204,516.75

   Reserves                              EUR            740,000.00

    Capital reserves                     EUR            740,000.00

   Balance sheet profit/loss (+/-)       EUR          4,352,210.51

    Balance sheet profit / loss          EUR          4,352,210.51

  Provisions                             EUR          1,325,664.17

  Liabilities                            EUR          4,737,672.23

   Financial debts                       EUR                315.07

    Liabilities due to banks             EUR                315.07

   Other liabilities                     EUR          4,737,357.16

    Unspecified other liabilities        EUR          4,737,357.16

  Other liabilities                      EUR              3,998.00

   Deferrals (liabilities)               EUR              3,998.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm. Code (HGB)

 

 Gross result (+/-)                     EUR         13,404,119.07

  Staff expenses                         EUR          3,418,155.07

   Wages and salaries                    EUR          2,927,011.06

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            491,144.01

  Total depreciation                     EUR            483,830.82

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            483,830.82

  Other operating expenses               EUR          7,536,225.35

  Operating result from continuing

  operations                             EUR          1,965,907.83

  Result from participating interests

  (+/-)                                  EUR             30,996.96

   Expenses / income from participations EUR             30,996.96

    Income from related companies        EUR             30,996.96

  Interest result (+/-)                  EUR            -70,863.84

   Interest and similar income           EUR             42,887.96

   Interest and similar expenses         EUR            113,751.80

  Financial result (+/-)                 EUR            -39,866.88

  Result from ordinary operations (+/-)  EUR          1,926,040.95

  Income tax / refund of income tax (+/-)EUR           -520,580.91

  Other taxes / refund of taxes          EUR            -10,990.43

  Tax (+/-)                              EUR           -531,571.34

  Annual surplus / annual deficit        EUR          1,394,469.61

 

 Type of balance sheet:               Company balance sheet

 

 Financial year:      01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR          8,875,489.99

  Fixed assets                           EUR            869,773.00

   Intangible assets                     EUR             26,346.00

    Other / unspecified intangible assetsEUR             26,346.00

   Tangible assets                       EUR            818,426.00

    Land / similar rights                EUR             43,499.00

    Plant / machinery                    EUR              8,668.00

    Other tangible assets / fixtures and

    fittings                             EUR            766,259.00

   Financial assets                      EUR             25,001.00

    Shares in participations /

    subsidiaries and the like            EUR             25,001.00

     Shares in related companies         EUR             25,001.00

  Current assets                         EUR          7,848,968.58

   Stocks                                EUR          1,725,418.00

   Accounts receivable                   EUR          3,974,294.95

    Other debtors and assets             EUR          3,974,294.95

   Liquid means                          EUR          2,149,255.63

  Remaining other assets                 EUR            156,748.41

   Accruals (assets)                     EUR            156,748.41

 

 LIABILITIES                             EUR          8,875,489.99

  Shareholders' equity                   EUR          4,402,257.65

   Capital                               EUR            204,516.75

    Subscribed capital (share capital)   EUR            204,516.75

   Reserves                              EUR            740,000.00

    Capital reserves                     EUR            740,000.00

   Balance sheet profit/loss (+/-)       EUR          3,457,740.90

    Profit / loss brought forward        EUR          2,674,077.51

    Annual surplus / annual deficit      EUR            783,663.39

  Provisions                             EUR          1,411,333.62

  Liabilities                            EUR          3,056,700.72

   Financial debts                       EUR            122,620.27

    Liabilities due to banks             EUR            122,620.27

   Other liabilities                     EUR          2,934,080.45

    Unspecified other liabilities        EUR          2,934,080.45

  Other liabilities                      EUR              5,198.00

   Deferrals (liabilities)               EUR              5,198.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm. Code (HGB)

 

  Gross result (+/-)                     EUR         11,652,165.62

  Staff expenses                         EUR          3,012,560.76

   Wages and salaries                    EUR          2,540,298.21

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            472,262.55

  Total depreciation                     EUR            425,383.03

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            425,383.03

  Other operating expenses               EUR          7,116,734.64

  Operating result from continuing

  operations                             EUR          1,097,487.19

  Interest result (+/-)                  EUR            -10,561.49

   Interest and similar income           EUR             86,438.38

   Interest and similar expenses         EUR             96,999.87

  Financial result (+/-)                 EUR            -10,561.49

  Result from ordinary operations (+/-)  EUR          1,086,925.70

  Income tax / refund of income tax (+/-)EUR           -280,506.40

  Other taxes / refund of taxes          EUR            -22,755.91

  Tax (+/-)                              EUR           -303,262.31

  Annual surplus / annual deficit        EUR            783,663.39


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.20

UK Pound

1

Rs.102.35

Euro

1

Rs.84.95

 

 

INFORMATION DETAILS

 

Report Prepared by :

NNA

 

 

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.