MIRA INFORM REPORT

 

 

Report Date :

28.03.2014

 

IDENTIFICATION DETAILS

 

Name :

AC (MACAO COMMERCIAL OFFSHORE) LTD.

 

 

Registered Office :

Avenida Da Praia Grande, no 429 Centro Comercial Da Praia Grande, 26o andar, A-C, Macau

 

 

Country :

Hong Kong

 

 

Date of Incorporation :

09.05.2006

 

 

Com. Reg. No.:

24281 (SO)

 

 

Legal Form :

Private company with limited liability

 

 

Line of Business :

Subject is trading in all kinds of outdoor power equipment products and floor care products

 

 

No. of Employees :

10

 

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)

Hong Kong

A2

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

HONG KONG - ECONOMIC OVERVIEW

 

Hong Kong has a free market economy, highly dependent on international trade and finance - the value of goods and services trade, including the sizable share of re-exports, is about four times GDP. Hong Kong has no tariffs on imported goods, and it levies excise duties on only four commodities, whether imported or produced locally: hard alcohol, tobacco, hydrocarbon oil, and methyl alcohol. There are no quotas or dumping laws. Hong Kong's open economy left it exposed to the global economic slowdown that began in 2008. Although increasing integration with China, through trade, tourism, and financial links, helped it to make an initial recovery more quickly than many observers anticipated, its continued reliance on foreign trade and investment leaves it vulnerable to renewed global financial market volatility or a slowdown in the global economy. The Hong Kong government is promoting the Special Administrative Region (SAR) as the site for Chinese renminbi (RMB) internationalization. Hong Kong residents are allowed to establish RMB-denominated savings accounts; RMB-denominated corporate and Chinese government bonds have been issued in Hong Kong; and RMB trade settlement is allowed. The territory far exceeded the RMB conversion quota set by Beijing for trade settlements in 2010 due to the growth of earnings from exports to the mainland. RMB deposits grew to roughly 12% of total system deposits in Hong Kong by the end of 2013. The government is pursuing efforts to introduce additional use of RMB in Hong Kong financial markets and is seeking to expand the RMB quota. The mainland has long been Hong Kong's largest trading partner, accounting for about half of Hong Kong's total trade by value. Hong Kong's natural resources are limited, and food and raw materials must be imported. As a result of China's easing of travel restrictions, the number of mainland tourists to the territory has surged from 4.5 million in 2001 to 34.9 million in 2012, outnumbering visitors from all other countries combined. Hong Kong has also established itself as the premier stock market for Chinese firms seeking to list abroad. In 2012 mainland Chinese companies constituted about 46.6% of the firms listed on the Hong Kong Stock Exchange and accounted for about 57.4% of the Exchange's market capitalization. During the past decade, as Hong Kong's manufacturing industry moved to the mainland, its service industry has grown rapidly. Credit expansion and tight housing supply conditions have caused Hong Kong property prices to rise rapidly; consumer prices increased by more than 4% in 2013. Lower and middle income segments of the population are increasingly unable to afford adequate housing. Hong Kong continues to link its currency closely to the US dollar, maintaining an arrangement established in 1983. In 2013, Hong Kong and China signed new agreements under the Closer Economic Partnership Agreement, adopted in 2003 to forge closer ties between Hong Kong and the mainland. The new measures, effective from January 2014, cover services and trade facilitation, and will improve access to the mainland's service sector for Hong Kong-based companies

 

Source : CIA

 

 

 

 


Company name and address

 

AC  (MACAO  COMMERCIAL  OFFSHORE)  LTD.

 

 

ADDRESS:       Avenida Da Praia Grande, no 429 Centro Comercial Da Praia Grande, 26o andar, A-C, Macau

 

TEL.:                853-2835 6993

 

FAX:                 853-2835 6997

 

 

MANAGEMENT

 

General Manager:  Mr. Chan Chi Hong

 

 

SUMMARY

 

Incorporated on:            9 May, 2006

 

Legal Status:                 Private company with limited liability

 

Registered Capital:        MOP $ 780,000.00

 

Business Category:       Importer and exporter

 

Group Revenue of 2013:  US$ 4,299.8 million

 

No. of Employees:        10 persons (including affiliates)

 

No. of Employees of Group:  18,746 (year ended 31-12-2013)

 

Main Dealing Banker:     The Hongkong & Shanghai Banking Corp. Ltd., Macau Branch, Macau

 

Banking Relation:          Satisfactory

 


 ADDRESS

 

Registered & Operating Address:

Avenida Da Praia Grande, no 429 Centro Comercial Da Praia Grande, 26o andar, A-C, Macau

 

Ultimate Holding Company:

TechTronic Industries Co. Ltd.

24/F., CDW Building, 388 Castle Peak Road, Tsuen Wan, New Territories, Hong Kong

[Tel: 852-2420 6888    Fax: 852-2413 5971]

 

Associated/Affiliated Companies:

TechTronic Group of Companies

AEG Electric Tools GmbH, Germany

Baja Inc., USA

Digiwireless Ltd., Hong Kong

DreBo Werkzeugfabrik GmbH, Germany

Gimelli International (Holdings) Ltd., Cayman Islands

Homelite Asia (Dongguan) Co. Ltd., China

Homelite Asia Ltd., British Virgin Islands

Homelite Consumer Products Inc., USA

Homelite Technologies Ltd., Bermuda

Hoover Inc., USA

MacEwen Property Co. Inc., USA

Marco Polo Industries & Merchandising Co. Ltd., Hong Kong

Milwaukee Electric Tool Corporation, USA

One World Technologies Inc., USA

OWT France SAS, France

OWT Industries Inc., USA

Precision Technology Industries Ltd., Bermuda

Royal Appliance International GmbH, Germany

Royal Appliance Manufacturing Co., USA

Ryobi Technologies (UK) Ltd., UK

Ryobi Technologies GmbH, Germany

Ryobi Technologies S.A.S., France

Sang Tech Industries Ltd., Hong Kong

Santo Industries Ltd., Hong Kong

Solar Wide Industrial Ltd., Hong Kong

Startel Tools & Electronics Co. (Pty) Ltd., South Africa

TechPower Engineering Co. Ltd., Hong Kong

TechTronic Appliances (Hong Kong) Ltd., Hong Kong

TechTronic Appliances International Ltd., British Virgin Islands

TechTronic Industries (Dongguan) Co. Ltd., China

TechTronic Industries (Taiwan) Co. Ltd., Taiwan

TechTronic Industries Australia Pty. Ltd., Australia

TechTronic Industries N.Z. Ltd., New Zealand

TechTronic Industries North America Inc., USA

TTI Investments (Dongguan) Co. Ltd., Hong Kong

Vax Appliances (Australia) Pty. Ltd., Australia

Vax Ltd., UK

etc.

 

 

MANAGEMENT

 

General Manager:  Mr. Chan Chi Hong

 

 

REGISTERED CAPITAL  

 

MOP $ 780,000.00 (increased from MOP $ 78,000.00)

 

 

TOTAL INVESTMENT    

 

MOP $ 780,000.00 (increased from MOP $ 78,000.00)

 

 

REGISTRATION ORGANIZATIONS

 

1. Finance Bureau of Macau

(Direccao dos Servicos de Financas [DSF])

2. Conservatoria dos Registos Comercial e De Bens Moveis, Macau

 

 

BUSINESS REGISTRATION NUMBER

 

24281 (SO)

 

 

APPLICATION NO.

 

AP. 50/09052006

 

 

ENTERPRISE CLASSIFIED

 

Small (in Macau)


 

OLD SHAREHOLDERS

 

Name:  TechTronic Floor Care Technology Ltd.

Address:  P. O. Box 957, Offshore Incorporations Centre, Road Town, Tortola, British Virgin Islands

Equity:  10%

Investment:  MOP $ 78,000.00

 

Name:  TechTronic Power Tools Technology Ltd.

Address:  Trident Chambers, P. O. Box 146, Road Town, Tortola, British Virgin Islands

Equity:  70%

Investment:  MOP $ 546,000.00

 

Name:  TechTronic Outdoor Products Technology Ltd.

Address:  Canon’s Court, 22 Victoria Street, Hamilton HM 12, Bermuda

Equity:  20%

Investment:  MOP $ 156,000.00

 

 

 

NEW SHAREHOLDERS

 

 (With effect from 27 October, 2011)

 

Name:  TechTronic Power Tools Technology Ltd.

Address:  Trident Chambers, P. O. Box 146, Road Town, Tortola, British Virgin Islands

Equity:  80%

Investment:  MOP $ 624,000.00

 

Name:  TechTronic Outdoor Products Technology Ltd.

Address:  Canon’s Court, 22 Victoria Street, Hamilton HM 12, Bermuda

Equity:  20%

Investment:  MOP $ 156,000.00

 

 

DIRECTORS

 

Name:  Mr. Chan Chi Chung

Address:  Flat 01, 16/F., Block A, Villa Lotto, 18 Broadwood Road, Hong Kong

HK I.D. Card No.: D06068x(2)

Marital Status:  Married

 

Name:  Mr. Chan Chi Hong

Address:  Rua Ferreira do Amaral, Edificio Yau Lian, 17o andar, B, Macau

Marital Status:  Married

 

Name:  Mr. Chan Tat Man

Address:  Room C, 20/F., Wah San Court, Tai Koo Shing, Quarry Bay, Hong Kong

Marital Status:  Married

 

 

HISTORY

 

The subject was incorporated on 9 May, 2006 as a private limited company under the Macau Companies Ordinance.

The subject has duly registered with the Financial Bureau (Direccao dos Servicos de Financas [DSF]) of Macau and Conservatoria dos Registos Comercial e De Bens Moveis, Macau.

Formerly the subject was located at ‘(c/o Macao Business Support Centre) Alameda Dr. Carlos d’Assumpção no 263, Edif. China Civil Plaza, 19-20˚ andar, Macau’, moved to the present address in July 2007.

The subject increased its registered capital from MOP $ 78,000.00 to MOP $ 780,000.00 in October 2009.

At the very beginning the subject was wholly-owned by Smart Able Trading Ltd. which is a BVI-registered firm.  The shareholders changed in October 2009 and further changed to the present shareholders in October 2011.

Apart from these, neither material change nor amendment has been ever traced and noted.

 

 

OPERATIONS

 

Activities:                                  Importer, exporter, and wholesaler

 

Commodities handled:               All kinds of floor care products, power tools, etc..

 

Business scope approved by Macau SAR Government:

Acting as an agent, commission merchant;

Engaged in distance selling, commercial business and information;

Offering services on documentation, clients serving, order receiving, documents filing, marketing research, consultancy, etc.

Engaged in all kinds of supporting services

 

Office area:                               180 sq.m.  (rented)

 

No. of employees:                    10 persons, including

 

Managerial personnel:                1

 

No. of Employees of Group:     18,746 (year ended 31-12-2013)

 

Commodities imported from:     Europe, Asian countries, etc.

 

Markets:                                    Europe, Australia, New Zealand, North America, etc.

 


Group Turnover:

Fiscal Year

 

Year ended 31-12-2008

US$ 3,412.2 million

Year ended 31-12-2009

US$ 3,075.0 million

Year ended 31-12-2010

US$ 3,382.8 million

Year ended 31-12-2011

US$ 3,667.1 million

Year ended 31-12-2012

US$ 3,852.4 million

Year ended 31-12-2013

US$ 4,299.8 million

 

Terms/Sales:                 L/C or as per contracted (foreign buyers)

 

Terms/Buying:               L/C, T/T  (foreign suppliers)

 

 

FINANCIAL INFORMATION

 

Registered Capital:        MOP $ 780,000.00

 

Profit or Loss:               Group makes a profit every year

 

Group Net Profit:           US$   30.3 million (Year ended 31-12-2008)

US$   65.3 million (Year ended 31-12-2009)

US$   96.4 million (Year ended 31-12-2010)

US$ 152.1 million (Year ended 31-12-2011)

US$ 200.1 million (Year ended 31-12-2012)

US$ 247.4 million (Year ended 31-12-2013)

 

Condition:                     Keeping in an active condition

 

Facilities:                      Quite actively using general banking facilities

 

Solvency:                     So far so good

 

Commercial morality:      Good

 

Banker:                         The Hongkong & Shanghai Banking Corp. Ltd., Macau Branch, Macau

 

Financial standing:        Satisfactory

 


GENERAL

 

AC (Macao Commercial Offshore) Ltd., in English, is also known as AC (Comercial Offshore de Macau) Limitada in Portuguese.

The subject is incorporated under Decree-Law No. 58/99/M (‘58/99/M Company’) and is exempted from Macao complementary tax (Macao income tax) as long as the ‘58/99/M Company’ does not sell its products to Macao resident it satisfies a number of conditions.  These include:

All activities shall be conducted only in non-Macao currency (other than for the purpose of paying local expenses);

The target customers cannot be Macao residents; and

The target markets must be outside Macao.

In addition, the Macao firm must have substance in Macao and must carry on its business in accordance with the investment plan previously submitted to the Macau authorities.

Now, the subject is jointly owned by the following two firms:

TechTronic Power Tools Technology Ltd., BVI (80%)

TechTronic Outdoor Products Technology Ltd., Bermuda (20%)

The ultimate holding company of the subject TechTronic Industries Co. Ltd. [TTI] is a public company with shares listed on The Stock Exchange of Hong Kong Ltd. bearing stock code 669 in November 1990.

The subject in fact is 100% owned by TTI.

The subject is trading in all kinds of outdoor power equipment products and floor care products.  Main products carried include blower, chain saw, edgers, hedge trimmers, lawn mowers, trimmers, etc.

The subject’s main associated factory is Homelite Asia (Dongguan) Co. Ltd. which is in Dongguan City, Guangdong Province, China.

TTI is a world-class leader in quality consumer and professional products marketed to the home improvement and construction industries.

Founded in 1921 through Charles H. Ferguson’s attempt to design a small, lightweight gasoline-driven generator at his home in Port Chester, New York, the Home Electric Lighting Company later became known as Homelite.  Throughout the years, Homelite has delivered many innovative products to homeowners.

TTI acquired the “Homelite” brand and businesses for outdoor power equipment in 2001.

TTI acts as an investment holding company of the TechTronic Group.  Headquartered in Hong Kong, the Group maintains manufacturing and research facilities in Asia, Europe and North America, as well as a customer servicing network in North America, Europe and Australasia.

The Group was founded by the Chairman Mr. Horst Julius Pudwill with the incorporation in 1980 of Marco Polo Industries & Merchandising Co. Ltd. [Marco Polo] which carries household electric appliances.  As Marco Polo’s customer relationships built up, Mr. Pudwill, together with Mr. Roy Chung Chi Ping, established TTI in May 1985 to manufacture power packs and rechargeable battery operated appliances such as hair-curlers, vacuum cleaners and screwdrivers.

In November 1990, TTI became a listed company by offering 87,500,000 shares of HK$0.20 each at HK$1.00 per share to the public.

In June 1993, TTI took a major step towards the penetration of China domestic market by entering into a joint venture agreement with one of the country’s largest state-owned corporations, North China Industries Co. Ltd. [Norinco].  Under the agreement, Norinco would use its well established networks to market and distribute TTI-manufactured rechargeable power tools and floor care products.

In 1996, the Group opened its second manufacturing plant in Dongguan.  In July 1996, the Group incorporated a wholly-owned subsidiary in Singapore, TechTronic Appliances Co. Pte. Ltd., with the objective to set up a manufacturing operation at the Batamindo Industrial Park in Indonesia.

The Group has won a number of awards and recognitions since 2001.

For the year ended 31 December, 2013, the Group’s turnover for the year amounted to US$4.3 billion, an increase of 5.1% as compared to US$3.9 billion in 2012.  Group net profit amounted to US$247 million, grew by 23.5% as compared to US$200 million in 2012.

The Group delivered double digit sales growth in all geographic regions.  The acquisition of the powerful ORECK® brand in the second half of 2013 further strengthened its global floor care portfolio and expanded its offering in the commercial and premium market segments.

The higher sales and operational efficiency drove positive free cash flow to a record US$332 million.  The Group continued to improve the management of its working capital and lowered its gearing, reducing it from 25.8% at the end of 2012, to 10.6% in 2013.

The higher sales and operational efficiency drove positive free cash flow to a record US$332 million.  The Group continued to improve the management of its working capital and lowered its gearing, reducing it from 25.8% at the end of 2012, to 10.6% in 2013.

The Group has the best brand portfolio in its industries with market leading brands like MILWAUKEE®, RYOBI®, HOMELITE®, AEG®, HOOVER®, DIRT DEVIL®, VAX®, and recently acquired ORECK®.

Another strategic initiative driving its industry leading position is the expansion of its presence in underrepresented geographic markets.  The Group has worked to grow its business in high potential markets around the world, seizing opportunities to drive the strategic deployment of its brands. The Group are expanding globally and its products are employing even more advanced technology as it continues investing in R&D.

TTI delivered another strong year on very good results across its business segments, brands, and geographic locations.  North America grew 11.2%, Europe expanded 13.3% and rest of world increased 11.5%.  The progress it is making in product development to deliver new and innovative products with advanced technologies and the expansion of its Lithium cordless platforms are driving its growth.  It is focused on continuing its success in expanding our market share in Canada, Western Europe, Australia, and New Zealand, as well as the United States.  Additionally, it strengthened its distribution footholds across Eastern Europe, Latin America, the Middle East, Africa, and Asia.

Its MILWAUKEE® business had a stellar year in all markets as it continued to drive global expansion and made great strides in its Floor Care business.

All business segments delivered record sales and profit in FY2013 year.  Its profit margins expanded, showing the strength of the businesses.

The Group employed a total of 18,746 employees as at December 31, 2013 (2012: 18,068) in Hong Kong

and overseas.

The subject is fully supported by the Group.  History in Macau is over seven years and ten months.

On the whole, consider the subject good for normal business engagements.

 

 

REMARKS

 

Brief personal profile of the principal director of the subject:

Mr. CHAN Chi Chung, Frank, ACA, FCCA, FCPA, CPA (Practising) (Group Chief Financial Officer), aged 59, joined the Group in 1991 and was appointed as Executive Director in 1992.  He is now responsible for corporate affairs and financial management of the Group.  Mr. Chan is a fellow member of The Association of Chartered Certified Accountants and the Hong Kong Institute of Certified Public Accountants, a member of The Institute of Chartered Accountants in England & Wales, an associate of the Taxation Institute of Hong Kong and qualified to practise as a Certified Public Accountant in Hong Kong.

He is currently an Independent Non-executive Director of Gold Peak Industries (Holdings) Ltd., and an Independent Director of Tsit Wing International Holdings Ltd., companies listed on the stock exchanges of Hong Kong and Singapore respectively.

 


DIAMOND INDUSTRY – INDIA

 

-            From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-            The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-            The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-            Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-            Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-            Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-            Excerpts from Times of India dated 30th October 2010 is as under –

 

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

 

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.13

UK Pound

1

Rs.99.65

Euro

1

Rs.82.91

 

 

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.