MIRA INFORM REPORT

 

 

Report Date :

21.03.2014

 

IDENTIFICATION DETAILS

 

Name :

CARGAL FLEXIBLE PACKAGING LTD.

 

 

Formerly Known As :

CARGAL TRADING LTD.

 

 

Registered Office :

Mishmar Hasharon Industrial Zone, MISHMAR HASHRON 4027000

 

 

Country :

Israel

 

 

Financials (as on) :

30.09.2012

 

 

Date of Incorporation :

30.01.1958

 

 

Com. Reg. No.:

51-017673-8

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacturers, exporters and marketers of flexible packaging (printed packaging, made of polyethylene, polyester and other plastic materials) for the foodstuff and beverage industries.

 

 

No of Employees :

764

 

 

 

 

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 – december 01, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast since 2011 have brightened Israel's energy security outlook. The Leviathan field was one of the world's largest offshore natural gas finds this past decade, and production from the Tamar field started meeting all of Israel's natural gas demand in 2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands. In May 2013 the Israeli government, in a politically difficult process, passed an austerity budget to reign in the deficit and restore confidence in the government’s fiscal position.

 

Source : CIA

 


COMPANY NAME & ADDRESS

 

CARGAL FLEXIBLE PACKAGING LTD.

Telephone    972 73 240 24 00

Fax             972 73 240 24 01

Mishmar Hasharon Industrial Zone

MISHMAR HASHRON      4027000             ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A private limited company, incorporated as such as per file No. 51-017673-8 on the 30.01.1958.

 

Originally registered under the name SIRON TRADING CO. LTD., which changed to CARGAL TRADING LTD. on the 28.11.1993.

 

Until end of 2001 subject operated as exporters of parent's (CARGAL LTD.) products. Between the beginning of 2002 till 31.05.2005 subject was dormant.

 

As of 01.06.2005 subject was reactivated in its present form and line of business, completing 2 acquisitions:

 

1.         On 01.06.2005 of all business activities of YENA (A.L.) INDUSTRIES LTD., a private limited company established in 1999;

 

2.         On 3.7.2006 of all business activities of A. GELLIS & SONS LTD., a private limited company established in 1978 (originally founded in 1963).

 

On the 05.04.2005 subject changed its name to the present name.

 

SHARE CAPITAL

 

Authorized share capital NIS 10,000.00, divided into -

                10,000 ordinary shares of NIS 1.00 each,

of which 213 shares amounting to NIS 213.00 were issued.

 

 

SHAREHOLDERS

 

Subject is a fully owned by PLASTO SAC LTD., a public limited company, whose shares are traded in the Tel Aviv Stock Exchange, controlled (81.2%) by CARGAL LTD. (see below CARGAL’s shareholders).

 

In June 2007 CARGAL LTD completed the acquisition of 68% of publicly traded company PLASTO SAC LTD. from Motti Hershko and Oded Feller, for NIS 122 million. In March 2008, CARGAL LTD. increased its holdings in PLASTO SAC to 79% (paying NIS 6.5 million).

After the acquisition, CARGAL LTD. merged subject, which was its fully owned subsidiary, into PLASTO SAC, based on company value of NIS 155.5 million for subject. During May-June 2008 CARGAL LTD. purchased PLASTO SAC shares from the public, and reached current holding.

                                                                                                                           

CARGAL LTD. is owned by:

 

1.         C.I. CARDBOARD INDUSTRIES LTD., 50.5%, controlled by A.B.N.D. INVESTMENTS LTD. (30%, controlled by Amihai Blander and Nir David), QUICK PACK LTD. (15%, controlled by Gabi Nagar), Amiram Levinger (7.5%), Yehoshua Levinger (7.5%), Raphael Ehud Menahem (7.5%) and several other small investors from Israel and the USA,

 

2.         TAMA INVESTMENTS AND FINANCE LTD., 26.3%, fully owned by CLAL INDUSTRIES LTD. (CI in short), bonds are traded on the Tel Aviv Stock Exchange, fully owned by AL DIVERSIFIED PARENT S.A R.L (part of ACCESS INDUSTRIES Group), controlled by Leonard (Len) Blavatnik,

 

3.         S.H. SKY INVESTMETS (K.R.) L.P., 11.9%, an investment fund managed by Zvi Yochman and Nir Dagan,

 

4.         BERESHIT Manof Funds (I and II), 7.8%

 

5.         A.B.N.D. INVESTMENTS LTD., 1.8%,

 

6.         Q.P.I. LTD., 1.7%.

 

 

DIRECTORS

 

1.    Gabriel (Gabi) Nagar, General Manager, also Vice Chairman and General Manager of PLASTO SAC and General Manager of CARGAL Group,

2.    Ophir Ben-Yaakov.

 

 

PLANT MANAGER

 

Yariv Palmon.

 

 

BUSINESS

 

Manufacturers, exporters and marketers of flexible packaging (printed packaging, made of polyethylene, polyester and other plastic materials) for the foodstuff and beverage industries.

11% of sales in 2012 were for export (9% in 2011).

 

Among clients are leading local industries in the foodstuff field, e.g. STRAUSS-ELITE, OSEM, CENTREL BOTTLING CO. (Coca Cola), JAFORA-TABORI, etc.

 

Among local suppliers: PLASTO SAC (parent), DOR CHEMICALS, etc.

 

Operating from rented premises (offices, warehouses and plant), on an area of 19,430 sq. meters, in the Mishmar Hasharon Industrial Zone, Kibbutz Mishmar Hasharon.

 

Having 366 employees serving PLASTO-SAC Group (flexible packaging segment of CARGAL Group) as of end of 2012 (had 378 employees in the end of 2011).

 

Having 764 employees serving CARGAL Group as of end of 2012 (had 800 employees as of end of 2011).

 

MEANS

 

In its 2012 annual statements PLASTO SAC made an evaluation of subject at NIS 148.8 million.

 

Subject's B/S:

                                                                                                NIS (thousands)

                                                                                      31.12.2011            30.09.2012

ASSETS

Current assets

     Cash & cash equivalents                                                        2,519                       5,748

     Customers                                                                          40,959                     28,345

     Other debtors                                                                        5,869                       2,763

     Stock                                                                                 19,640                     26,676

                                                                                              68,987                     63.532

 

Fixed assets, net                                                                     66,482                     61,427

Intangible assets, net                                                               59,956                     59,656

                                                                                             195,425                   184,615

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

 

LIABILITIES

Current liabilities                                                                      78,072                     77,709

Non-current liabilities                                                                22,558                     12,875

Equity                                                                                     94,795                     94,031

                                                                                             195,425                   184,615

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

 

PLASTO-SAC LTD. current market value is US$ 19 million.

 

There are 4 charges for unlimited amounts registered on the company’s assets (all assets), in favor of Bank Leumi Le'Israel Ltd., Bank Hapoalim Ltd and Mizrahi Tefahot Bank Ltd. (last charge placed August 2013).

 

 

Financial data is included in the consolidated B/S of parent company PLASTO-SAC LTD. which shows:

 

                                                                                                NIS (thousands)

                                                                                      31.12.2012            31.09.2013

ASSETS

Current assets

     Cash & cash equivalents                                                      33,318                     15,732

     Customers                                                                        110,447                   126,198

     Other debtors                                                                      10,534                     10,550

     Other assets                                                                         1,053                       3,505

     Stock                                                                               110,061                   120,454

                                                                                             265,413                   276,439

Non-current assets

     Fixed assets, net                                                               178,922                   155,130

     Intangible assets, net                                                           65,181                     64,904

     Other non-current assets                                                    __1,926                       2,022

                                                                                             246,029                   222,056

                                                                                             511,442                   498,495

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

 

LIABILITIES

Current liabilities                                                                     268,930                   177,214

Non-current liabilities                                                                31,885                   115,194

Equity                                                                                   210,627                   206,087

                                                                                             511,442                   498,495

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

 

 

REVENUES

                                                                           Consolidated Statement of Income

                                                                                             NIS (thousands)

                                                                                           Year ended 31.12

                                                                                  2010                2011              2012

Sales                                                                       111,626            115,272          107,701

 

Gross profit                                                                 11,077              10,659             9,238

 

Operating profit                                                             6,196               4,774             2,983

 

Profits (losses) before taxes on income                           1,216               1,410              (784)

 

Net profit (loss)                                                             1,209               6,405              (763)

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

 

                                                                                           PLASTO-SAC LTD.

                                                                           Consolidated Statement of Income

                                                                                             NIS (thousands)

                                                                                           Year ended 31.12

                                                                                  2010                2011              2012

Sales                                                                       375,697            408,559          393,282

 

Gross profit                                                                 52,154              56,771           50,065

 

Operating profit                                                           17,243              18,518             8,558

 

Profits (loss) before taxes on income                             5,235               9,872              (582)

 

Net profit                                                                   12,909              14,081                270

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

 

 

PLASTO-SAC LTD. Consolidated sales for the first 9 months of 2013 were NIS 296,825,000 (a slight decrease compared to the parallel period in 2012), making a gross profit of NIS 38,234,000, an operating income of NIS 7,896,000, ending with a net loss of NIS 1,809,000.

 

OTHER COMPANIES

 

PLASTO-SAC LTD., parent company, developers, manufacturers, marketers and exporters of sophisticated plastic goods and packaging solutions (e.g. carrier bags, industrial bags, security bags, courier envelopes, heavy duty, shrink film, lamination, pet food bags, high barrier bags, stretch hoods and materials required for the tire and rubber industry), as well as polyethylene sheets for the rubber and packaging industries. Also owns:

 

PLASTO SAC (U.K.) LTD., 100%, marketing arm for U.K. and Ireland.

PLASTO-SAC IBERICA LTD., 100%, marketing arm for Spain and Portugal.

PLASTO-SAC MEXICO S.A., 100%, marketing arm for Latin America.

 

MOR PLASTIC INDUSTRIES LTD., 100%, fully owns SIVAN PLASTICS INDUSTRIES (1991) LTD., both manufacturers and marketers of plastic packaging, e.g. bags, polyethylene bags and sheets.

 

CARGAL LTD., manufacturers and marketers of corrugated cardboard boards and packaging, for foodstuffs, agriculture and industry products.

Also fully owns:

 

P.R.P PRE PRINT FOR CARDBOARD LTD., 100%, traders in inputs for the packaging industries and manufacturers and marketers of wooden pallets.

 

 

TRIPLEX CONTAINERS (2003) LTD., 100%, manufacturers and marketers of wooden and cardboard containers and packaging.

 

C.I. CARDBOARD shareholders hold shares in several other companies.

There are also many other companies in CLAL INDUSTRIES Group.

 

BANKERS

 

Bank Hapoalim Ltd., Hagalim Branch (No. 584), Herzliya, account No. 78889.

 

Bank Leumi Le’Israel Ltd., Central Branch (No. 800), Tel Aviv, account No. 28623/22.

A check with the Central Banks’ database did not reveal any negative information regarding subject’s a/m accounts.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned.

 

Despite our efforts, we were unable to speak with subject's officials, as they were always unavailable. We left messages which so far remain unanswered.

 

Subject is a very long established business, though since the change in shareholding structure subject changed the line of operation.

 

PLASTO-SAC Group is one of the 3 largest local flexible packaging manufacturers.

 

CARGAL is one of the 2 leading companies in the packaging field in Israel.

 

CARGAL LTD., established in 1959, is one in the 4 producers/ processors/ suppliers of corrugated board area, on top of some 30 small local manufacturers and importers from Turkey (around 2% of the market). Local corrugated board market was valued at NIS 1.48 billion in year 2012 - 325,000 tons (NIS 1.45 billion, 325,000 tons in 2011). CARGAL Group holds 27% of local market share in the corrugated cardboard field, and is one of the two largest manufacturers (affiliated CARMEL also holds estimated 27% share), where the large 3 suppliers holding together 75% of market share.

 

In November 2013, following a successful tender offer for the shares held by the public, AL DIVERSIFIED PARENT reached full ownership of CLAL INDUSTRIES (had 49.9%), paying NIS 1.25 billion for the 50.1% of shares.

 

CARGAL’s parent shareholders CLAL INDUSTRIES LTD. is a leading holdings and investment company, with holdings in various fields in the local industry and trade: textile, cement, hi-tech and electronics, bio-technology, communications, real estate and other industries. Among CLAL’s holdings is another major holding in the paper and cardboard field – 60% in HADERA PAPER LTD, local largest actor in the paper field, who also fully owns CARMEL CONTAINER SYSTEMS LTD., a main competitor of CARGAL in the carton boards and packaging products.

 

Len Blavatnik is a Russian-American tycoon, who via ACCESS INDUSTRIES has many holdings in various industries (as well as via other companies). According to Forbes' The World's Billionaire's List of 2011, Blavatnik was listed in 80th place with an estimated fortune of $10.1 billion.

 

In 2005 subject acquired the activities of YENA (A.L.) INDUSTRIES LTD., manufacturers of printed flexible packaging for industry and agricultural products, in consideration of NIS 23 million.

 

In 2006 subject acquired all activities of the veteran company A. GELLIS & SONS LTD., manufacturers of sophisticated flexible packaging materials, mainly for the food and chemical industries, for NIS 130 million. A. GELLIS & SONS was known as one of the leading companies in the packaging field.

 

During 2007 subject decided to close its second plant that was located in Ramla and to transfer all its activities to the plant in Mishmar Hasharon.

 

As part of CARGAL Group expansion strategy, in May 2008 it completed the acquisition of TRIPLEX CONTAINERS (2003) LTD., for NIS 32 million in total. TRIPLEX was originally founded in 1951, and has some 80 employees.

 

On the 29.12.2013 parent company CARGAL redeemed the remaining bonds which were held by the public and converted into a private limited company.

 

In November 2013 it was reported that CARGAL LTD. is seeking a buyer according to a company value of around NIS 700 million (about 3 times a/m valuation).

 

According to the Chairman of the Packaging and Design Institute the branch sales by packaging industries in 2010 amounted to over US$ 1 billion, some 70% are sales to the local market, and some 30% sales for export.

There are some 120 packaging production plants in Israel, directly employing some 9,400 employees as of 2010.

During 2010, packaging in value of US$ 250 - 300 million was imported to Israel.

 

The Society of Israel Plastic & Rubber Industry published data on the sector for 2011: The sector’s turnover (both local and for export) reached US$ 5,075 million. Sales breakdown: 30% of the Plastic & Rubber sector's sales are Household Products, 23% - Agriculture, 16% - Packaging, 9% - Building sector, 9% Industry, 5% Furniture, 4% - Compounds (rest is to other fields).

 

Sales for export by the Plastic and Rubber Industry in 2013 climbed by 7% from 2012 up to US$ 1,961 million, after it fell by some 3% in 2012 from 2011, returning to the growth trend in 2011 (by 15% from 2010).

 

According to the Central Bureau of Statistics, import of Plastic and Rubber raw material for the local industry in 2013 summed up to NIS 8,702.6 million, falling by 3.7% from 2012. In 2012 import rose by 6% from 2011, keeping the growth trend from 2010 and 2009, though in a well lower pace.

 

Investment in imported machinery and equipment to the Plastic & Rubber industry fell in 2012 3% from 2011, totaling NIS 512.1 million. This is after rising by 30% and 8% in 2011 and 2010 from the previous year, respectively, while level of import in 2010 was just fractionally higher than 2009, far from record 2007 & 2008 years.

 

 

SUMMARY

 

Notwithstanding recent (small) loss, considered good for trade engagements.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 61.13

UK Pound

1

Rs. 101.17

Euro

1

Rs. 84.59

 

 

INFORMATION DETAILS

 

Report Prepared by :

DPT

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

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