MIRA INFORM REPORT

 

 

Report Date :

02.05.2014              

 

IDENTIFICATION DETAILS

 

Name :

BOREALIS AGROLINZ MELAMINE DEUTSCHLAND GMBH

 

 

Registered Office :

Möllensdorfer Str. 13 D 06886 Lutherstadt Wittenberg

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.11.2000

 

 

Legal Form :

Private limited company

 

 

Line of Business :

  • Manufacture of fertilizers and nitrogen compounds
  • Wholesale of chemical products

 

 

No. of Employees

91

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

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

 

BOREALIS AGROLINZ MELAMINE DEUTSCHLAND GMBH

 

 Company Status:          active

Möllensdorfer Str. 13

D 06886 Lutherstadt Wittenberg

Telephone:03491/680+682209

Telefax:  03491/682200

Homepage: www.agrolinz.com

E-mail:   info@borealisgroup.com

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM               Private limited company

 Date of foundation:      08.11.2000

 Begin of business

 activities:                                 12.05.2005

 Shareholders'

 agreement:                   08.11.2000

 Registered on:              21.03.2001

 Commercial Register:   Local court 39576 Stendal

 under:                          HRB 16111

 

 Share capital:                          EUR            500,000.00

 

 Shareholder:

                      Borealis Agrolinz Melamine GmbH

                      St. Peterstr. 25

                      A 4021 Linz

                      Legal form: Other legal form

                      Share:             EUR            500,000.00

 Manager:

                      Jürgen Mader

                      D 84489 Burghausen

                      born: 14.09.1961

 Manager:

                      Ingo Rendel

                      A  Wilhering

                      born: 27.10.1969

                      Nationality: Austrian

 Proxy:

                      Dietmar Remplbauer

                      Tulpenweg 6

                      A 4502 St. Marien

                      authorized to jointly represent the company

                      born: 13.09.1962

 Proxy:

                      Dr. Achim Willy Gerhard Hesse

                      D 01067 Dresden

                      authorized to jointly represent the company

                      born: 12.10.1953

 Proxy:

                      Mag. Norbert Kehrer

                      A  Herzogsdorf

                      authorized to jointly represent the company

                      born: 19.07.1966

 Proxy:

                      Manuel Beschliesser

                      A  Hirschbach im Mühlkreis

                      authorized to jointly represent the company

                      born: 07.07.1973

                      Nationality: Austrian

 

 Further functions/participations of Jürgen Mader (Manager)

 Proxy:

                      EPS Ethylen-Pipeline-Süd GmbH & Co. KG

                      Carl-Zeiss-Ring 23

                      D 85737 Ismaning

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Total cap.         EUR            700,000.00

                      contribution:

                      Registered

                      on:         02.01.2007

                      Reg. data:  80333 München, HRA 89363

 Proxy:

                      Borealis Polymere GmbH

                      Haiminger Str. 1

                      D 84489 Burghausen

                      Legal form: Private limited company

                      Share capital:     EUR         18,407,000.00

                      Registered

                      on:         12.08.1988

                      Reg. data:  83278 Traunstein, HRB 9411

 


 

 COMPANY HISTORY

 

 08.11.2000 - 20.03.2001  nyrs Zwölfte Vermögensverwaltungs GmbH

                          Neutormauer 16

                          D 90403 Nürnberg

                          Private limited company

 20.03.2001 - 28.07.2009  Agrolinz Melamin Deutschland GmbH

                          Möllensdorfer Str. 13

                          D 06886 Lutherstadt Wittenberg

                          Private limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 2015    Manufacture of fertilizers and nitrogen compounds

 

20590   Manufacture of other chemical products n.e.c.

 

4675    Wholesale of chemical products

 

 

 BALANCE SHEET YEAR:  2012

 

 

 REAL ESTATE

 

 Type of ownership:        Tenant

 Address                       Möllensdorfer Str. 13

                                    D 06886 Lutherstadt Wittenberg

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 OBERBANK NDL DEUTSCHLAND, 80068 MÜNCHEN

 Sort. code: 70120700

 BIC: OBKLDEMXXXX

 


 

 FINANCIAL FIGURES

 

 Turnover:                      2012               EUR        101,148,854.00

                                    2013               EUR        100,000,000.00

 Profit:                                      2012               EUR          1,238,449.00

 further business figures:

 Equipment:                                          EUR          1,188,238.00

 Ac/ts receivable:                                  EUR         23,608,540.00

 Liabilities:                                EUR         17,082,213.00

 Employees:                                                                 91

 

 

 BALANCE SHEETS

 

 Balance sheet ratios     01.01.2012 - 31.12.2012

 Equity ratio [%]:                       44.74

 Liquidity ratio:                           1.43

 Return on total capital [%]:       2.25

 

 Balance sheet ratios     01.01.2011 - 31.12.2011

 Equity ratio [%]:                       38.86

 Liquidity ratio:                          0.77

 Return on total capital [%]:      -9.23

 

 Balance sheet ratios     01.01.2010 - 31.12.2010

 Equity ratio [%]:                       28.14

 Liquidity ratio:                           0.42

 Return on total capital [%]:      19.93

 

 Balance sheet ratios     01.01.2009 - 31.12.2009

 Equity ratio [%]:                       15.54

 Liquidity ratio:                           0.52

 Return on total capital [%]:     -13.39

 

 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         55,150,741.91

  Fixed assets                           EUR         23,043,814.73

   Tangible assets                       EUR         23,043,814.73

    Land / similar rights                EUR          2,801,257.32

    Plant / machinery                    EUR         18,971,903.22

    Other tangible assets / fixtures and

    fittings                             EUR          1,188,237.99

    Advance payments made / construction

    in progress                          EUR             82,416.20

  Current assets                         EUR         30,165,854.87

   Stocks                                EUR          6,545,334.90

    Raw materials, consumables and

    supplies                             EUR            559,687.29

    Finished goods / work in progress    EUR          5,985,647.61

   Accounts receivable                   EUR         23,608,539.99

    Trade debtors                        EUR         13,762,147.61

    Amounts due from related companies   EUR          7,914,503.99

    Other debtors and assets             EUR          1,931,888.39

   Liquid means                          EUR             11,979.98

  Remaining other assets                 EUR          1,941,072.31

   Accruals (assets)                     EUR          1,941,072.31

 

 LIABILITIES                             EUR         55,150,741.91

  Shareholders' equity                   EUR         21,048,307.86

   Capital                               EUR            500,000.00

    Subscribed capital (share capital)   EUR            500,000.00

   Reserves                              EUR         55,000,000.00

    Capital reserves                     EUR         55,000,000.00

   Balance sheet profit/loss (+/-)       EUR        -34,451,692.14

    Balance sheet profit / loss          EUR        -34,451,692.14

  Items between shareholders' equity and

  debt capital                           EUR          6,230,699.52

   Allowances / bonuses                  EUR          6,230,699.52

  Provisions                             EUR         10,789,521.46

   Other / unspecified provisions        EUR         10,789,521.46

  Liabilities                            EUR         17,082,213.07

   Other liabilities                     EUR         17,082,213.07

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          8,863,131.26

    Liabililties due to related companiesEUR          8,140,048.36

    Unspecified other liabilities        EUR             79,033.45

 

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

 Code (HGB)

 

 Sales                                  EUR        101,148,853.64

  Inventory change + own costs (+/-)     EUR         -3,897,852.95

   Inventory change (+/-)                EUR         -3,897,852.95

  Other operating income                 EUR          3,918,220.67

  Cost of materials                      EUR         56,137,102.77

   Raw materials and supplies, purchased

   goods                                 EUR         55,843,324.64

   Purchased services                    EUR            293,778.13

  Gross result (+/-)                     EUR         45,032,118.59

  Staff expenses                         EUR          5,331,762.85

   Wages and salaries                    EUR          4,507,018.12

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            824,744.73

  Total depreciation                     EUR         11,353,790.23

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR         11,353,790.23

  Other operating expenses               EUR         26,974,496.37

  Operating result from continuing

  operations                             EUR          1,372,069.14

  Interest result (+/-)                  EUR           -147,162.08

   Interest and similar income           EUR            422,557.93

    thereof from related companies       EUR              1,314.25

   Interest and similar expenses         EUR            569,720.01

    thereof paid to related companies    EUR             63,562.34

  Financial result (+/-)                 EUR           -147,162.08

  Result from ordinary operations (+/-)  EUR          1,224,907.06

  Income tax / refund of income tax (+/-)EUR            103,752.79

  Other taxes / refund of taxes          EUR            -90,211.32

  Tax (+/-)                              EUR             13,541.47

  Annual surplus / annual deficit        EUR          1,238,448.53

 

 TYPE OF BALANCE SHEET:                           COMPANY BALANCE SHEET

           

 FINANCIAL YEAR:                                 01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         63,132,709.93

  Fixed assets                           EUR         33,765,791.35

   Tangible assets                       EUR         33,765,791.35

    Other / unspecified tangible assets  EUR         33,765,791.35

  Current assets                         EUR         27,105,307.99

   Stocks                                EUR         10,288,904.25

    Raw materials, consumables and

    supplies                             EUR            405,403.69

    Finished goods / work in progress    EUR          9,883,500.56

   Accounts receivable                   EUR         16,560,467.02

    Trade debtors                        EUR         11,147,218.82

    Amounts due from related companies   EUR          4,083,999.38

    Other debtors and assets             EUR          1,329,248.82

   Liquid means                          EUR            255,936.72

  Remaining other assets                 EUR          2,261,610.59

   Accruals (assets)                     EUR          2,261,610.59

 

 LIABILITIES                             EUR         63,132,709.93

  Shareholders' equity                   EUR         19,809,859.33

   Capital                               EUR            500,000.00

    Subscribed capital (share capital)   EUR            500,000.00

   Reserves                              EUR         55,000,000.00

    Capital reserves                     EUR         55,000,000.00

   Balance sheet profit/loss (+/-)       EUR        -35,690,140.67

    Balance sheet profit / loss          EUR        -35,690,140.67

  Items between shareholders' equity and

  debt capital                           EUR          9,453,146.08

   Allowances / bonuses                  EUR          9,453,146.08

  Provisions                             EUR         12,212,996.15

   Provisions for taxes                  EUR          1,730,778.02

   Other / unspecified provisions        EUR         10,482,218.13

  Liabilities                            EUR         21,656,708.37

   Financial debts                       EUR                  2.35

    Liabilities due to banks             EUR                  2.35

   Other liabilities                     EUR         21,656,706.02

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR         10,866,474.56

    Liabililties due to related companiesEUR         10,476,185.70

    Unspecified other liabilities        EUR            314,045.76

 

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

 Code (HGB)

  Sales                                  EUR        105,090,290.07

  Inventory change + own costs (+/-)     EUR          5,802,365.17

   Inventory change (+/-)                EUR          5,802,365.17

  Other operating income                 EUR          9,096,413.71

  Cost of materials                      EUR         52,239,292.32

   Raw materials and supplies, purchased

   goods                                 EUR         51,098,058.32

   Purchased services                    EUR          1,141,234.00

  Gross result (+/-)                     EUR         67,749,776.63

  Staff expenses                         EUR          5,401,735.69

   Wages and salaries                    EUR          4,570,239.82

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            831,495.87

  Total depreciation                     EUR         36,043,041.74

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR         36,043,041.74

  Other operating expenses               EUR         31,754,846.41

  Operating result from continuing

  operations                             EUR         -5,449,847.21

  Interest result (+/-)                  EUR           -338,208.97

   Interest and similar income           EUR          2,560,373.92

    thereof from related companies       EUR             30,144.74

   Interest and similar expenses         EUR          2,898,582.89

    thereof paid to related companies    EUR             97,005.45

  Financial result (+/-)                 EUR           -338,208.97

  Result from ordinary operations (+/-)  EUR         -5,788,056.18

  Income tax / refund of income tax (+/-)EUR            -37,812.33

  Tax (+/-)                              EUR            -37,812.33

  Annual surplus / annual deficit        EUR         -5,825,868.51

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.34

UK Pound

1

Rs.101.45

Euro

1

Rs.83.31

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.