MIRA INFORM REPORT

 

 

Report Date :

11.03.2014

 

IDENTIFICATION DETAILS

 

Name :

FIP INDUSTRIALE S.P.A.

 

 

Registered Office :

Via Scapacchio',            41 35030 - Selvazzano Dentro    (PD)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

16.03.1990

 

 

Legal Form :

Joint stock company with sole shareholder

 

 

Line of Business :

Manufacture of plastic products for the building industry

 

 

No. of Employees :

From 251 to 500

 

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 – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

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

 

Fip Industriale S.p.a.

 

Via Scapacchio',            41

35030 - Selvazzano Dentro       (PD)       -IT-

 

 

Summary

 

Fiscal Code

:

02373170287

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

16/03/1990

Equity

:

Over 2.582.254

Turnover Range

:

100.000.000/150.000.000

Number of Employees

:

From 251 to 500

Group

:

IVG/FIP

 

 

Activity

 

Manufacture of plastic products for the building industry

 

 

Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 02373170287

 

Foreign Trade Reg. no. : PD019974 since 21/02/1992

 

Chamber of Commerce no. : 126794 of L'Aquila

 

Chamber of Commerce no. : 117677 of Cosenza

 

Chamber of Commerce no. : 330851 of Catania

 

Chamber of Commerce no. : 225629 of Messina

 

Chamber of Commerce no. : 225035 of Padova since 11/05/1990

 

Chamber of Commerce no. : 869591 of Roma

 

Chamber of Commerce no. : 1215352 of Roma

 

Chamber of Commerce no. : 1340248 of Roma

 

Firms' Register : PD060-35025 of Padova since 19/02/1996

 

V.A.T. Code : 02373170287

 

Foundation date

: 16/03/1990

Establishment date

: 16/03/1990

Start of Activities

: 16/03/1990

Legal duration

: 31/12/2050

Nominal Capital

: 20.000.000

Subscribed Capital

: 20.000.000

Paid up Capital

: 20.000.000

 

 

Members

 

Chiarotto

Donatella

 

Born in Padova

(PD)

on 22/10/1962

- Fiscal Code : CHRDTL62R62G224C

 

Residence:

Orsato Sertorio

, 30

- 30175

Venezia

(VE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

21/06/2013

Director

21/06/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Serenissima Holding S.p.a.

 

 

Residence:

Del Castello

, 16

- 35141

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

09/03/2005

 

No Prejudicial events are reported

 

No Protests registered

 

Magon

Giancarlo

 

Born in Selvazzano Dentro

(PD)

on 14/04/1955

- Fiscal Code : MGNGCR55D14I595U

 

Residence:

Umago

, 10

- 35135

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Technical Manager

10/02/1997

 

De Zuccato

Luigi

 

Born in Padova

(PD)

on 26/08/1958

- Fiscal Code : DZCLGU58M26G224F

 

Residence:

San Martino

, 4

- 35142

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Technical Manager

23/04/2001

Director

18/10/2013

Managing Director

18/10/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Cantonetti

Alberto

 

Born in Roma

(RM)

on 20/10/1954

- Fiscal Code : CNTLRT54R20H501O

 

Residence:

Mure Sud

, 36

- 35044

Montagnana

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Technical Manager

23/04/2001

 

Martinello

Andrea

 

Born in Noventa Vicentina

(VI)

on 12/06/1960

- Fiscal Code : MRTNDR60H12F964J

 

Residence:

Crearo

, 53

- 36025

Noventa Vicentina

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Technical Manager

 

Roberto La Lampa Sas

 

 

Position

Since

Shares Amount

% Ownership

Auditor

21/06/2013


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.

 

Chiarotto

Donatella

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Consorzio Lepanto

Padova (PD) - IT -

02774810275

Vice-Chairman

Active

Registered

Consorzio Lepanto

Padova (PD) - IT -

02774810275

Director

Active

Registered

Immobiliare Borgo Cavour S.r.l.

Treviso (TV) - IT -

00177900263

Chairman

Withdrawn

Registered

Consortile Venezia Lavori Co.ve.la S.c.A R.l.

Padova (PD) - IT -

03209800287

Director

Active

Registered

Serenissima Holding S.p.a.

Padova (PD) - IT -

02132530284

Director

Withdrawn

Ceased

Serenissima Holding S.p.a.

Padova (PD) - IT -

02132530284

Managing Director

Withdrawn

Ceased

Acs - Acai Servizi S.r.l.

Milano (MI) - IT -

10800100157

Sole Director

Active

Registered

Serenissima Holding S.p.a.

Padova (PD) - IT -

02758500249

Managing Director

-

Ceased

Serenissima Holding S.p.a.

Padova (PD) - IT -

02758500249

Director

-

Ceased

Immobiliare Donatella S.n.c. Di R, Chiarotto E C.

Padova (PD) - IT -

00794370288

Partner

Active

Registered

Impresa Di Costruzioni Ing. E. MantovaniS.p.a.

Treviso (TV) - IT -

02350790263

Sole Director

Withdrawn

Ceased

Passante Di Mestre Societa' Consortile Per Azioni

Mogliano Veneto (TV) - IT -

03549420275

Director

Active

Registered

 

De Zuccato

Luigi

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Italbeton S.r.l.

Trento (TN) - IT -

01589120235

Attorney with special power

Withdrawn

Registered

Padana Interventi - S.r.l.

Padova (PD) - IT -

01000910289

Director

Active

Registered

3 Esse S.c.a R.l.

Selvazzano Dentro (PD) - IT -

04325850289

Director

Active

Registered

3 Esse S.c.a R.l.

Selvazzano Dentro (PD) - IT -

04325850289

Board Chairman

Active

Registered

Cons.fer Consorzio Stabile

Selvazzano Dentro (PD) - IT -

04304030283

Chairman

Active

Registered

Cons.fer Consorzio Stabile

Selvazzano Dentro (PD) - IT -

04304030283

Director

Active

Registered

Serenissima Societa' Consortile A R.l.

Selvazzano Dentro (PD) - IT -

03935760284

Sole Director

Active

Registered

Licodia S.c.a.r.l.

Selvazzano Dentro (PD) - IT -

04567090289

Director

Active

Registered

Licodia S.c.a.r.l.

Selvazzano Dentro (PD) - IT -

04567090289

Board Chairman

Active

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

Serenissima Holding S.p.a.

Padova - IT -

02758500249

100,00

 

 

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

Isomat Italia S.p.A.

Segrate - IT -

01691790156

800.000.000 .Eur

80,00

Active

Tecnogel S.r.l.

Teolo - IT -

02094090285

343.232.000 .Eur

50,00

Active

Sapi S.p.a.

Padova - IT -

00667110282

101.300 .Eur

Active

Giubileo Messidoro Societa' Consortile A R.l.

Argenta - IT -

01426880389

10.000.000 .Eur

50,00

Active

Isarco - Societa' Consortile A Responsab ilita' Limitata

Parma - IT -

01845150349

7.600.000 .Eur

38,00

Active

Passo Campalto Societa' Consortile A R.l . In Liquidazione

Padova - IT -

03419370287

200.000 .Eur

1,00

Ceased

Viadotto Bolzano S.c.r.l.

Asti - IT -

01223800051

5.200.000 .Eur

26,00

Ceased

Boccetta 2000 S.c.r.l. In Liquidazione

Catania - IT -

03703860878

10.122.000 .Eur

50,61

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

since 16/03/1990

 

Scapacchio'

, 41

- 35030

- Selvazzano Dentro

(PD)

- IT -

 

PHONE

: 0498225511

 

Email

: FIPINDUSTRIALE@LEGALMAIL.IT

 

-

Branch

(Sales office)

since 01/01/2012

 

Clodio

, 14

- 00100

- Roma

(RM)

- IT -

 

-

Branch

(Yard)

since 01/10/2011

 

Molona - Ss 124

, KM13+800

- 95041

- Caltagirone

(CT)

- IT -

 

Trading Style: CANTIERE VARIANTE DI CALTAGIR

 

-

Branch

(Administrative office)

since 24/02/2012

 

Rocco Carabba

, 37

- 67100

- L'Aquila

(AQ)

- IT -

 

-

Branch

(Sales office)

since 01/08/2013

 

San Martino

, 273

- 98100

- Messina

(ME)

- IT -

 

-

Branch

(Branch)

since 13/01/2010

 

Via Rruga Vaso Pasha

, 8

- Tirana

(EE)

- AL -

 

Employees

: 465

 

Fittings and Equipment for a value of 6.560.000

Eur

 

Stocks for a value of 351.840.000

Eur

 

Work in progress for a value of 335.070.000

Eur

 

The firm operates abroad as importer / exporter..

To purchase foreign products the firm uses the following channels :

- direct orders to foreign companies

Export represents up to 20% of the global turnover.

Products abroad are placed by :

- its own agents

 

Import comes generally from the following nations:

- Belgium

 

Export is mainly towards:

- Italy

 

- France

 

- Ireland

 

 

Historical Information and/or Firm's Status

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

S.I.L.A.G.E. Soc.It.Lavorazione ArticoliGrande SpA

26/06/1990

 

EX-MEMBERS / EX-POSITIONS:

 

La Lampa

Roberto

 

Born in Valdagno

(VI)

on 18/03/1948

- Fiscal Code : LLMRRT48C18L551S

 

Residence:

Diaz

, 19

- 35030

Selvazzano Dentro

(PD)

- IT -

 

Ex-Postions

Auditor

 

Fundaro'

Francesco

 

Born in Alcamo

(TP)

on 19/02/1970

- Fiscal Code : FNDFNC70B19A176R

 

Residence:

Europa

, 305

- 91011

Alcamo

(TP)

- IT -

 

Ex-Postions

Procurator

 

SCARAMUZZA

MAURO

 

Born in VENEZIA - MESTRE

(VE)

on 05/03/1958

- Fiscal Code : SCRMRA58C05F159I

 

Residence:

FRASSINELLI

, 52

- 30030

Martellago

(VE)

- IT -

 

Ex-Postions

Technical Manager

 

NALLI

ENZO

 

Born in MONTAGNANA

(PD)

on 17/09/1942

- Fiscal Code : NLLNZE42P17F394H

 

Residence:

MODENA GUSTAVO

, 40

- 35100

Padova

(PD)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Scanferla

Sergio

 

Born in Padova

(PD)

on 18/01/1933

- Fiscal Code : SCNSRG33A18G224P

 

Residence:

Porte Contarine

, 4

- 35100

Padova

(PD)

- IT -

 

Ex-Postions

Permanent Auditor

 

ANTONELLO

LUCIO

 

Born in SAN MARTINO DI LUPARI

(PD)

on 24/02/1952

- Fiscal Code : NTNLCU52B24I008T

 

Residence:

CANESTRINI GIOVANNI

, 18

- 35100

Padova

(PD)

- IT -

 

Ex-Postions

Temporary Auditor

 

Chiarotto

Donatella

 

Born in Padova

(PD)

on 22/10/1962

- Fiscal Code : CHRDTL62R62G224C

 

Residence:

S. Pelaio

, 1/A

- 31100

Treviso

(TV)

- IT -

 

Ex-Postions

Sole Director

Board Chairman

Director

 

Peracin

Gianfranco

 

Born in Brescia

(BS)

on 10/04/1963

- Fiscal Code : PRCGFR63D10B157H

 

Residence:

Porciglia

, 14

- 35100

Padova

(PD)

- IT -

 

Ex-Postions

Permanent Auditor

 

Guarnieri

Antonio

 

Born in Padova

(PD)

on 26/07/1964

- Fiscal Code : GRNNTN64L26G224Y

 

Residence:

Campagnola

, 36

- 35100

Padova

(PD)

- IT -

 

Ex-Postions

Temporary Auditor

 

Cristofori

Maria Grazia

 

Born in Cento

(FE)

on 14/04/1955

- Fiscal Code : A

 

Residence:

Reno Vecchio

, 17

- 44042

Cento

(FE)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Scaramuzza

Mauro

 

Born in Venezia

(VE)

on 05/03/1958

- Fiscal Code : AMD

 

Residence:

Terraglietto

, 17/B

- 30100

Venezia

(VE)

- IT -

 

Ex-Postions

Technical Manager

Director

Managing Director

 

Mistretta

Maurizio

 

Born in Alcamo

(TP)

on 20/10/1964

- Fiscal Code : MSTMRZ64R20A176R

 

Ex-Postions

Procurator

 

Scaramuzza

Mauro

 

Born in Venezia

(VE)

on 05/03/1958

- Fiscal Code : SCRMRA58C05L736X

 

Residence:

Terraglietto

, 17/B

- 30100

Venezia

(VE)

- IT -

 

Ex-Postions

Technical Manager

Director

Managing Director

 

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

Tecnofield S.P.A.

 

, VENEZIA-MESTRE, VIA C.BATTISTI

- IT -

 

Fiscal Code: 00690610829

 

Date

:

16/07/1997

 

The firm absorved

 

TESIT S.R.L.

 

Bligny

, 23/A

, 20100

, Milano

(MI)

- IT -

 

Fiscal Code: 00936980150

 

Date

:

09/12/2003

 

Project of merging by taking over of

 

TESIT S.R.L.

 

Bligny

, 23/A

, 20100

, Milano

(MI)

- IT -

 

Fiscal Code: 00936980150

 

Date

Merging/splitting-up project:

30/06/2003

 

The firm absorbed by merging of

 

TESIT S.R.L.

 

Bligny

, 23/A

, 20100

, Milano

(MI)

- IT -

 

Fiscal Code: 00936980150

 

Date

:

09/12/2003



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

 

The company is active since 1990

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

Unstable economic results mark the company's financial state of affairs. anyway in 2012 a positive result was achieved (r.o.e. 5,61%). The turnover is growing in the last financial year (+30,51%).

The operating result in 2012 was positive (1,29%) falling within the field's average.

The amount of the operating result is equal to Eur. 7.136.323 increasing if compared to the yeart 2011.

The gross operating margin of the latest financial year is of Eur. 10.653.275 growing by more then 100% if compared to the year before.

Financial condition is not balanced as own capitals do not cover debts, indebtedness level is in fact high (16,6) which is rising compared to 2011.

With regard to equity capital, an amount of Eur. 30.443.140 is registered. on stable levels.

The financial management has recorded total debts amounting to Eur. 514.993.051, , a more or less stable value.

Companys' indebtedness is fairly high in relation to its net worth; payments average period is slow and higher than sector's average.

Liquidity is however good.

Accounts receivable average term is high (210,41 days). also in relation to the average of the sector.

The financial management generated a cash flow of Eur. 4.630.971.

Labour cost expenses amount to Eur. 20.628.294 , representing 12,09% on the total of production costs. and a 14,62% incidence on sales volumes.

The financial management is marked by a high incidence of financial charges in relation to sales revenues (-2,84%).



Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

141.105.870

Profit (Loss) for the period

1.708.980

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

108.113.040

Profit (Loss) for the period

-14.569.729

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

214.954.799

Profit (Loss) for the period

3.237.466



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.

403.807

75.265

. . Industrial patent rights

34.654

78.249

108.996

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

664.213

212.785

. . Other intangible fixed assets

38.570

47.891

3.213

. Total Intangible Fixed Assets

1.141.244

338.925

187.474

. TANGIBLE FIXED ASSETS

. . Real estate

12.838.018

13.183.433

13.122.178

. . Plant and machinery

6.389.529

6.887.759

6.761.488

. . Industrial and commercial equipment

165.875

195.234

178.801

. . Other assets

537.045

538.602

268.176

. . Assets under construction and advances

256.934

159.537

51.357

. Total Tangible fixed assets

20.187.401

20.964.565

20.382.000

. FINANCIAL FIXED ASSETS

. . Equity investments

4.935.879

12.309.234

12.144.305

. . . Equity invest. in subsidiary companies

395.565

386.194

206.265

. . . Equity invest. in associated companies

378.164

560.890

575.890

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

4.162.150

11.362.150

11.362.150

. . Financial receivables

119.401

115.531

98.639

. . . . Within 12 months

. . . . Beyond 12 months

119.401

115.531

98.639

. . . 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

119.401

115.531

98.639

. . . . Within 12 months

. . . . Beyond 12 months

119.401

115.531

98.639

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

5.055.280

12.424.765

12.242.944

Total fixed assets

26.383.925

33.728.255

32.812.418

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

691.353

673.619

670.922

. . Work in progress and semimanufactured

7.286.552

8.470.511

6.273.604

. . Work in progress on order

335.069.310

301.124.463

240.056.046

. . Finished goods

5.483.428

3.215.544

1.597.217

. . Advance payments

3.308.696

2.252.360

168.538

. Total Inventories

351.839.339

315.736.497

248.766.327

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

156.460.632

132.606.683

121.074.278

. . Beyond 12 months

6.844.211

6.516.017

8.205.060

. . Trade receivables

82.471.796

59.800.228

54.351.897

. . . . Within 12 months

75.783.226

53.439.852

46.302.478

. . . . Beyond 12 months

6.688.570

6.360.376

8.049.419

. . Receivables due from subsid. comp.

69.403.114

55.363.020

1.373.658

. . . . Within 12 months

69.403.114

55.363.020

1.373.658

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

6.592.887

15.231.950

66.515.635

. . . . Within 12 months

6.592.887

15.231.950

66.515.635

. . . . Beyond 12 months

. . Receivables due from holding comp.

1.919.702

5.018.184

1.435.075

. . . . Within 12 months

1.919.702

5.018.184

1.435.075

. . . . Beyond 12 months

. . Fiscal Receivables

501.894

374.842

20.394

. . . . Within 12 months

501.894

374.842

20.394

. . . . Beyond 12 months

. . Receivables for anticipated taxes

1.774.487

1.888.845

. . . . Within 12 months

1.774.487

1.888.845

. . . . Beyond 12 months

. . Receivables due from third parties

640.963

1.445.631

5.582.679

. . . . Within 12 months

485.322

1.289.990

5.427.038

. . . . Beyond 12 months

155.641

155.641

155.641

. Total Credits not held as fixed assets

163.304.843

139.122.700

129.279.338

. 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

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

9.641.156

163.079

3.863.925

. . Checks

3.698

. . Banknotes and coins

1.625

32.834

. Total Liquid funds

9.644.854

164.704

3.896.759

Total current assets

524.789.036

455.023.901

381.942.424

ADJUSTMENT ACCOUNTS

. Discount on loans

625.890

. Other adjustment accounts

573.203

407.027

Total adjustments accounts

573.203

625.890

407.027

TOTAL ASSETS

551.746.164

489.378.046

415.161.869

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

20.000.000

20.000.000

20.000.000

. Additional paid-in capital

. Revaluation reserves

4.556.347

4.556.347

4.556.347

. Legal reserve

779.152

779.152

617.278

. Reserve for Own shares

. Statute reserves

. Other reserves

3.398.661

17.968.387

7.892.795

. Accumulated Profits (Losses)

. Profit( loss) of the year

1.708.980

-14.569.729

3.237.466

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

30.443.140

28.734.157

36.303.886

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

28.270

24.259

20.548

. . Taxation fund, also differed

251.313

. . Other funds

3.544.600

4.451.903

466.762

Total Reserves for Risks and Charges

3.572.870

4.476.162

738.623

Employee termination indemnities

2.362.381

2.454.647

2.526.105

ACCOUNTS PAYABLE

. . . . Within 12 months

514.993.051

453.654.710

373.776.265

. . . . Beyond 12 months

1.737.268

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

500.000

944.545

29.092

. . . . Within 12 months

500.000

944.545

29.092

. . . . Beyond 12 months

. . Due to banks

75.284.292

71.362.832

60.466.995

. . . . Within 12 months

75.284.292

71.362.832

59.466.995

. . . . Beyond 12 months

1.000.000

. . Due to other providers of finance

301.966

322.363

404.378

. . . . Within 12 months

301.966

322.363

140.808

. . . . Beyond 12 months

263.570

. . Advances from customers

296.543.762

256.498.104

203.437.388

. . . . Within 12 months

296.543.762

256.498.104

203.437.388

. . . . Beyond 12 months

. . Trade payables

95.640.593

51.878.016

71.020.520

. . . . Within 12 months

95.640.593

51.878.016

70.546.822

. . . . Beyond 12 months

473.698

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

32.279.681

50.134.097

782.246

. . . . Within 12 months

32.279.681

50.134.097

782.246

. . . . Beyond 12 months

. . Due to associated companies

6.917.767

16.379.906

33.558.048

. . . . Within 12 months

6.917.767

16.379.906

33.558.048

. . . . Beyond 12 months

. . Due to holding companies

1.479.592

578.935

351.401

. . . . Within 12 months

1.479.592

578.935

351.401

. . . . Beyond 12 months

. . Due to the tax authorities

979.229

444.190

649.026

. . . . Within 12 months

979.229

444.190

649.026

. . . . Beyond 12 months

. . Due to social security and welfare inst.

927.062

948.061

846.963

. . . . Within 12 months

927.062

948.061

846.963

. . . . Beyond 12 months

. . Other payables

4.139.107

4.163.661

3.967.476

. . . . Within 12 months

4.139.107

4.163.661

3.967.476

. . . . Beyond 12 months

Total accounts payable

514.993.051

453.654.710

375.513.533

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

374.722

58.370

79.722

Total adjustment accounts

374.722

58.370

79.722

TOTAL LIABILITIES

551.746.164

489.378.046

415.161.869

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

2.288.495

Risk accounts

7.426.444

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

141.105.870

108.113.042

214.954.799

. Changes in work in progress

1.083.925

3.815.234

-484.704

. Changes in semi-manufact. products

33.944.847

61.068.416

-8.838.755

. Capitalization of internal work

834.348

771.515

411.755

. Other income and revenues

860.036

1.894.069

1.039.296

. . Contributions for operating expenses

139.576

233.540

. . Different income and revenues

720.460

1.660.529

1.039.296

Total value of production

177.829.026

175.662.276

207.082.391

PRODUCTION COSTS

. Raw material,other materials and consum.

44.494.697

41.569.925

63.298.958

. Services received

100.175.708

118.800.124

113.573.739

. Leases and rentals

1.172.698

946.390

748.900

. Payroll and related costs

20.628.294

19.179.268

18.819.202

. . Wages and salaries

14.611.078

13.423.022

13.197.540

. . Social security contributions

4.989.441

4.773.409

4.686.291

. . Employee termination indemnities

1.027.775

982.837

935.371

. . Pension and similar

. . Other costs

. Amortization and depreciation

2.921.991

5.703.870

2.424.619

. . Amortization of intangible fixed assets

155.202

137.666

220.976

. . Amortization of tangible fixed assets

1.839.089

1.725.399

1.360.843

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

927.700

3.840.805

842.800

. Changes in raw materials

-17.734

-2.697

-73.551

. Provisions to risk reserves

594.961

3.758.883

. Other provisions

. Other operating costs

722.088

800.864

466.891

Total production costs

170.692.703

190.756.627

199.258.758

Diff. between value and cost of product.

7.136.323

-15.094.351

7.823.633

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

60.000

30.000

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

427.103

292.220

204.555

. . 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

292.220

204.555

. . . - Subsidiary companies

120.321

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

171.899

. Interest and other financial expense

-4.493.155

-3.901.605

-2.274.344

. . Towards subsidiary companies

. . Towards associated companies

-283.703

. . Towards holding companies

-117.418

. . Towards other companies

3.901.605

Total financial income and expense

-4.006.052

-3.609.385

-2.039.789

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

8.216

. . Of equity investments

8.216

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

. . Of securities incl.among current assets

. Devaluation

-201.692

-500.738

. . Of equity investments

-201.692

-500.738

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

-193.476

-500.738

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

660.233

118.134

. . Gains on disposals

. . Other extraordinary income

660.233

118.134

. Extraordinary expense

-1

-54.140

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-1

-54.140

Total extraordinary income and expense

660.232

63.994

Results before income taxes

3.597.027

-19.204.474

5.847.838

. Taxes on current income

1.888.047

-4.634.745

2.610.372

. . current taxes

2.021.734

243.799

2.667.556

. . differed taxes(anticip.)

-133.687

-2.140.158

-57.184

. Net income for the period

1.708.980

-14.569.729

3.237.466

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

1.708.980

-14.569.729

3.237.466

 

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

0,05

0,07

0,08

0,33

Elasticity Ratio

Units

0,95

0,93

0,92

0,65

Availability of stock

Units

0,64

0,65

0,60

0,14

Total Liquidity Ratio

Units

0,31

0,28

0,32

0,47

Quick Ratio

Units

0,02

0,00

0,01

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

16,60

15,78

10,19

2,54

Self Financing Ratio

Units

0,06

0,06

0,09

0,22

Capital protection Ratio

Units

0,29

0,81

0,36

0,74

Liabilities consolidation quotient

Units

0,00

0,01

0,01

0,24

Financing

Units

16,92

15,79

10,34

3,21

Permanent Indebtedness Ratio

Units

0,06

0,06

0,10

0,41

M/L term Debts Ratio

Units

0,00

0,01

0,01

0,13

Net Financial Indebtedness Ratio

Units

2,18

2,52

1,57

1,12

CORRELATION

Fixed assets ratio

Units

1,24

0,92

1,24

1,17

Current ratio

Units

1,02

1,00

1,02

1,10

Acid Test Ratio-Liquidity Ratio

Units

0,34

0,31

0,36

0,82

Structure's primary quotient

Units

1,15

0,85

1,11

0,68

Treasury's primary quotient

Units

0,02

0,00

0,01

0,03

Rate of indebtedness ( Leverage )

%

1812,38

1703,12

1143,57

455,17

Current Capital ( net )

Value

9.795.985

1.369.191

8.166.159

135.108

RETURN

Return on Sales

%

3,28

-8,20

2,63

3,71

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

%

5,61

-50,71

8,92

2,32

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

%

11,82

-66,84

16,11

8,76

Return on Investment ( R.O.I. )

%

1,29

-3,08

1,88

3,87

Return/ Sales

%

5,06

-13,96

3,64

3,60

Extra Management revenues/charges incid.

%

23,95

n.c.

41,38

16,69

Cash Flow

Value

4.630.971

-8.865.859

5.662.085

147.669

Operating Profit

Value

7.136.323

-15.094.351

7.823.633

140.969

Gross Operating Margin

Value

10.653.275

-5.631.598

10.248.252

283.954

MANAGEMENT

Credits to clients average term

Days

210,41

199,13

91,03

110,91

Debts to suppliers average term

Days

336,49

265,50

214,26

113,90

Average stock waiting period

Days

897,64

1051,35

416,63

47,23

Rate of capital employed return ( Turnover )

Units

0,26

0,22

0,52

1,09

Rate of stock return

Units

0,40

0,34

0,86

7,61

Labour cost incidence

%

14,62

17,74

8,75

15,52

Net financial revenues/ charges incidence

%

-2,84

-3,34

-0,95

-1,76

Labour cost on purchasing expenses

%

12,09

10,05

9,44

15,56

Short-term financing charges

%

0,87

0,86

0,61

3,19

Capital on hand

%

391,02

452,65

193,14

91,39

Sales pro employee

Value

328.153

180.489

534.713

214.336

Labour cost pro employee

Value

47.972

32.018

46.813

32.630

 

 

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

:

882.779

Population living in the region

:

4.699.950

Number of families in the region

:

1.813.210

 

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

 

- per food products

:

456

- per non food products

:

2.052

- per energy consume

:

127

 

 

Sector Data

 

The values are calculated on a base of 2.727 significant companies.

 

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 114 dd.

The sector's profitability is on an average of 3,71%.

The labour cost affects the turnover in the measure of 15,52%.

Goods are held in stock in a range of 47 dd.

The difference between the sales volume and the resources used to realize it is about 1,09.

The employees costs represent the 15,56% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 13.782 protested subjects are found; in the province they count to 2.646.

The insolvency index for the region is 0,30, , while for the province it is 0,30.

Total Bankrupt companies in the province : 3.821.

Total Bankrupt companies in the region : 16.714.

 

 

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 :

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.