MIRA INFORM REPORT

 

 

Report Date :

02.05.2014

 

IDENTIFICATION DETAILS

 

Name :

NOBLE RESOURCES INTERNATIONAL PTE. LTD.

 

 

Formerly Known As :

NOBLE RESOURCES SINGAPORE PTE. LTD.

 

 

Registered Office :

60, Anson Road, 19 - 01, Mapletree Anson, 079914.

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2011

 

 

Date of Incorporation :

29.06.2011

 

 

Com. Reg. No.:

201115304-N

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of agricultural, energy products, metals and minerals & investment holding

 

 

No. of Employees :

200

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 


 

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 – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Singapore

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

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. Real GDP growth averaged 8.6% between 2004 and 2007. The economy contracted 0.8% in 2009 as a result of the global financial crisis, but rebounded 14.8% in 2010, on the strength of renewed exports, before slowing to 5.2% in 2011 and 1.3% in 2012, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity, which has sunk to an average of about 1.0% in the last decade. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

201115304-N

COMPANY NAME

:

NOBLE RESOURCES INTERNATIONAL PTE. LTD.

FORMER NAME

:

NOBLE RESOURCES SINGAPORE PTE. LTD. (25/07/2011)

INCORPORATION DATE

:

29/06/2011

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

60, ANSON ROAD, 19 - 01, MAPLETREE ANSON, 079914, SINGAPORE.

BUSINESS ADDRESS

:

60 ANSON ROAD, 19-01, MAPLETREE ANSON, 079914, SINGAPORE.

TEL.NO.

:

65-63054888

FAX.NO.

:

65-64054889

WEB SITE

:

WWW.THISISNOBLE.COM

CONTACT PERSON

:

NEIL TIMOTHY DHAR ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF AGRICULTURAL, ENERGY PRODUCTS, METALS AND MINERALS & INVESTMENT HOLDING

ISSUED AND PAID UP CAPITAL

:

88,136,500.00 ORDINARY SHARE, OF A VALUE OF SGD 88,136,500.00 

SALES

:

USD 1,731,743,000 [2011]

NET WORTH

:

USD <51,418,000> [2011]

STAFF STRENGTH

:

200 [2013]

BANKER (S)

:

ABN AMRO BANK N.V.

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

WEAK

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

POOR

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The SC is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the SC must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the SC is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the SC is insolvent. The SC is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The SC is principally engaged in the (as a / as an) trading of agricultural, energy products, metals and minerals & investment holding.

 

The immediate holding company of the SC is NOBLE RESOURCES GROUP LIMITED, a company incorporated in VIRGIN ISLANDS, BRITISH.

The ultimate holding company of the SC is NOBLE GROUP LIMITED, a company incorporated in BERMUDA.

 

The major shareholder(s) of the SC are shown as follows :


Name

Address

IC/PP/Loc No

Shareholding

(%)

NOBLE RESOURCES GROUP LIMITED

P. O. BOX 957, OFFSHORE INCORPORATIONS CENTRE, ROAD TOWN, TORTOLA, VIRGIN ISLANDS, BRITISH.

T03UF0001

88,136,500.00

100.00

---------------

------

88,136,500.00

100.00

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

=====

+ Also Director

 

The SC interest in other companies (Subsidiaries/Associates) are shown as follow :



Local No

Country

Company

(%)

As At

199307319D

SINGAPORE

SASIAINVEST PTE. LTD.

100.00

31/12/2011

201131155K

SINGAPORE

JAPET RESOURCES PTE. LTD.

100.00

31/12/2011

011002

COLOMBIA

NOBLE RESOURCES INTERNATIONAL COLUMBIA SAS

100.00

31/12/2011

201129166G

SINGAPORE

ZEAL RESOURCES PTE. LTD.

100.00

31/12/2011

200106798D

SINGAPORE

WORLDWIDE WAREHOUSE SOLUTIONS SINGAPORE PTE. LTD.

100.00

31/12/2011

200712611E

SINGAPORE

NHCL PTE. LTD.

100.00

31/12/2011

200707807K

SINGAPORE

NOBLE GAS AND POWER PTE. LTD.

100.00

31/12/2011

201004485D

SINGAPORE

ENERGY COAL MARKETING ASIA PTE. LTD.

100.00

31/12/2011

011122

INDIA

NOBLE RESOURCES (M) SDN. BHD.AND TRADING INDIA PRIVATE LTD

99.00

31/12/2011

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

NEIL TIMOTHY DHAR

Address

:

64A, MERRYN ROAD, 298524, SINGAPORE.

IC / PP No

:

G6385595U

Nationality

:

AUSTRALIAN

Date of Appointment

:

17/08/2011

 

DIRECTOR 2

 

Name Of Subject

:

TIMOTHY MARTIN EYRE

Address

:

FLAT C, 8/F, THE MANHATTAN, 33, TAI TAM ROAD, STANLEY, HONG KONG.

IC / PP No

:

508184894

Nationality

:

BRITISH

Date of Appointment

:

01/11/2011

 

DIRECTOR 3

 

Name Of Subject

:

WILLIAM JAMES RANDALL

Address

:

8, ROCHALIE DRIVE, 248239, SINGAPORE.

IC / PP No

:

G5933539T

Nationality

:

AUSTRALIAN

Date of Appointment

:

17/08/2011



MANAGEMENT

 

 

 

1)

Name of Subject

:

NEIL TIMOTHY DHAR

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

JULIANA TAN BENG HWEE

IC / PP No

:

S7109947D

Address

:

533, UPPER CROSS STREET, 16 - 213, 050533, SINGAPORE.

 

2)

Company Secretary

:

CHIA LUANG CHEW HAZEL

IC / PP No

:

S1407126A

Address

:

729, CLEMENTI WEST STREET 2, 10 - 354, 120729, SINGAPORE.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

ABN AMRO BANK N.V.

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201309318

08/07/2013

N/A

ABN AMRO BANK N.V., HONG KONG BRANCH

N/A

Unsatisfied

 

 

LEGAL CHECK AGAINST SC


* A check has been conducted in our databank againt the SC whether the subject has been involved in any litigation. 

No legal action was found in our databank. 

No winding up petition was found in our databank. 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The SC refused to disclose its suppliers. 


The SC refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]



CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

AGRICULTURAL, ENERGY PRODUCTS, METALS AND MINERALS

Services

:

INVESTMENT HOLDING

 

Total Number of Employees:

YEAR

2013

GROUP

N/A

COMPANY

200

 

Branch

:

NO

 

Other Information:


The SC is principally engaged in the (as a / as an) trading of agricultural, energy products, metals and minerals & investment holding. 


The Noble Group, is a market-leading global supply chain manager of agricultural and energy products, metals and minerals. 



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the SC indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63054888

Match

:

N/A

Address Provided by Client

:

60 ANSON ROAD 19-01 MAPLETREE ANSON SINGAPORE 079914

Current Address

:

60 ANSON ROAD, 19-01, MAPLETREE ANSON, 079914, SINGAPORE.

Match

:

YES

 

Other Investigations

 

we contacted one of the staff from the SC and she provided some information on the SC.


FINANCIAL ANALYSIS

 

 

Profitability

Return on Shareholder Funds

:

Unfavourable

[

<7.92%>

]

Return on Net Assets

:

Unfavourable

[

<10.27%>

]

The SC's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

13 Days

]

Debtor Ratio

:

Favourable

[

41 Days

]

Creditors Ratio

:

Favourable

[

24 Days

]

The SC's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the SC. The SC had a favourable creditors' ratio where the SC could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Acceptable

[

0.84 Times

]

Current Ratio

:

Unfavourable

[

0.87 Times

]

The SC's liquid ratio was slightly low. This could indicate that the SC's working capital was slightly deficient. The SC will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

564.05 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the SC was able to service the interest. The favourable interest cover could indicate that the SC was making enough profit to pay for the interest accrued. The SC had no gearing and hence it had virtually no financial risk. The SC was financed by its shareholders' funds and internally generated fund. During the economic downturn, the SC, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The SC's liquidity was at an acceptable range. If the SC is able to obtain further short term financing, it should be able to meet all its short term obligations. With the favourable interest cover, the SC could be able to service all the accrued interest without facing any difficulties. The SC was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The SC has good chance of getting loans, if the needs arises.

Overall financial condition of the SC : POOR

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2008

2009

2010

2011

2012

 

Population (Million)

4.84

4.98

5.08

5.18

5.31

Gross Domestic Products ( % )

1.5

<0.8>

14.5

4.9

1.3

Consumer Price Index

6.6

0.6

2.8

5.2

4.6

Total Imports (Million)

450,892.6

356,299.3

423,221.8

459,655.1

474,554.0

Total Exports (Million)

476,762.2

391,118.1

478,840.7

514,741.2

510,329.0

 

Unemployment Rate (%)

2.2

3.2

2.2

2.1

2.0

Tourist Arrival (Million)

10.12

9.68

11.64

13.17

14.37

Hotel Occupancy Rate (%)

81.0

75.8

85.6

86.5

86.4

Cellular Phone Subscriber (Million)

1.31

1.37

1.43

1.50

1.52

 

Registration of New Companies (No.)

25,327

26,414

29,798

32,317

31,892

Registration of New Companies (%)

<2.2>

4.3

12.8

8.5

<1.3>

Liquidation of Companies (No.)

10,493

22,393

15,126

19,005

17,218

Liquidation of Companies (%)

13.7

113.4

<32.5>

25.6

9.4

 

Registration of New Businesses (No.)

24,850

26,876

23,978

23,494

24,788

Registration of New Businesses (%)

0.36

8.15

<10.78>

2.02

5.51

Liquidation of Businesses (No.)

21,150

23,552

24,211

23,005

22,489

Liquidation of Businesses (%)

<0.8>

11.4

2.8

<5>

<2.2>

 

Bankruptcy Orders (No.)

2,326

2,058

1,537

1,527

1,748

Bankruptcy Orders (%)

<15.9>

<11.5>

<25.3>

<0.7>

14.5

Bankruptcy Discharges (No.)

1,500

3,056

2,252

1,391

1,881

Bankruptcy Discharges (%)

<7.7>

103.7

<26.3>

<38.2>

35.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

<0.32>

3.25

<0.48>

4.25

3.64

Fish Supply & Wholesale

<6.31>

<1.93>

<10.5>

12.10

<0.5>

 

Manufacturing *

74.6

71.5

92.8

100.0

100.3

Food, Beverages & Tobacco

94.8

90.4

96.4

100.0

103.5

Textiles

180.1

145.9

122.1

100.0

104.0

Wearing Apparel

334.6

211.0

123.3

100.0

92.1

Leather Products & Footwear

128.2

79.5

81.8

100.0

98.6

Wood & Wood Products

132.0

101.4

104.0

100.0

95.5

Paper & Paper Products

101.0

95.4

106.1

100.0

97.4

Printing & Media

118.2

100.9

103.5

100.0

93.0

Crude Oil Refineries

113.1

96.4

95.6

100.0

99.4

Chemical & Chemical Products

84.5

80.3

97.6

100.0

100.5

Pharmaceutical Products

43.7

49.1

75.3

100.0

109.7

Rubber & Plastic Products

120.1

101.2

112.3

100.0

96.5

Non-metallic Mineral

96.5

91.9

92.5

100.0

98.2

Basic Metals

109.8

92.6

102.2

100.0

90.6

Fabricated Metal Products

101.3

90.8

103.6

100.0

104.3

Machinery & Equipment

65.0

57.3

78.5

100.0

112.9

Electrical Machinery

81.7

86.8

124.1

100.0

99.3

Electronic Components

93.1

85.2

113.6

100.0

90.6

Transport Equipment

102.0

96.0

94.0

100.0

106.3

 

Construction

45.90

<36.9>

14.20

20.50

28.70

Real Estate

<11.2>

1.4

21.3

25.4

31.9

 

Services

Electricity, Gas & Water

<1.3>

1.70

4.00

7.00

6.30

Transport, Storage & Communication

11.60

3.90

12.80

7.40

5.30

Finance & Insurance

<5.9>

<16.4>

<0.4>

8.90

0.50

Government Services

17.40

4.50

9.70

6.90

6.00

Education Services

0.50

0.10

<0.9>

<1.4>

0.30

 

* Based on Index of Industrial Production (2011 = 100)

(Source : Department of Statistics)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%. 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 2011, the SC is a Private Limited company, focusing on trading of agricultural, energy products, metals and minerals & investment holding. The SC has been in business for 2 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. Having strong support from its holding company has enabled the SC to remain competitive despite the challenging business environment. The SC is a large entity with strong capital position.


Our investigation revealed that the SC serves both local and overseas clients. Penetrating into the overseas countries has well diversified its business risk. However, being a loss making company indicates that the SC faces difficulties in the market. The SC is a fairly large and rapidly growing company with over 200 staff in its operations. However, an unfavourable return on shareholders' funds implies that the SC's management capability is weak.


As at year ended 2011, the SC has recorded a turnover of USD 1,731,743,000 and it has posted a pre-tax profit of USD 5,273,000. The SC has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The SC however managed to maintain an adequate liquidity level, indicating that the SC has the ability to meet its financial obligations. A zero gearing ratio indicates that the SC is mainly dependent on its internal funds to finance its business. Unfortunately, the SC's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD 51,418,000. Therefore, the SC as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations.


Without a strong assets backing, the SC may face difficulties in getting loans for its future expansion and continued growth.


We concluded that the SC's payment habit is fair. With poor financial condition, the SC may unable to pay its creditors on the given period of time.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. However, the SC does not take any advantage from this favourable condition as it is making losses in this few years. The SC should adopt more competitive strategies to retain its business position in the market.


Despite having a large capital, we noted that the SC had a red shareholders' funds. In view of this, we regard granting credit to the SC to be quite risky. Hence, credit is not recommended.

 



PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

NOBLE RESOURCES INTERNATIONAL PTE. LTD.

 

Financial Year End

2011-12-31

Months

6

Consolidated Account

Company

Audited Account

YES

Unqualified Auditor's Report (Clean Opinion)

YES

Financial Type

FULL

Currency

USD

TURNOVER

1,731,743,000

----------------

Total Turnover

1,731,743,000

Costs of Goods Sold

<1,674,911,000>

----------------

Gross Profit

56,832,000

----------------

PROFIT/(LOSS) FROM OPERATIONS

5,273,000

----------------

PROFIT/(LOSS) BEFORE TAXATION

5,273,000

Taxation

<1,200,000>

----------------

PROFIT/(LOSS) AFTER TAXATION

4,073,000

----------------

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

----------------

PROFIT AVAILABLE FOR APPROPRIATIONS

4,073,000

----------------

RETAINED PROFIT/(LOSS) CARRIED FORWARD

4,073,000

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

INTEREST EXPENSE (as per notes to P&L)

Others

9,365

----------------

9,365

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

10,832,000

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

17,998,000

Associated companies

4,780,000

Deferred assets

4,521,000

Others

213,128,000

----------------

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

240,427,000

----------------

TOTAL LONG TERM ASSETS

251,259,000

CURRENT ASSETS

Stocks

61,333,000

Trade debtors

195,996,000

Other debtors, deposits & prepayments

176,218,000

Amount due from agents, brokers & reinsurers

36,254,000

Amount due from holding company

78,873,000

Amount due from subsidiary companies

47,690,000

Amount due from related companies

256,554,000

Amount due from associated companies

838,000

Cash & bank balances

6,094,000

Others

1,179,926,000

----------------

TOTAL CURRENT ASSETS

2,039,776,000

----------------

TOTAL ASSET

2,291,035,000

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

CURRENT LIABILITIES

Trade creditors

109,025,000

Other creditors & accruals

284,886,000

Amounts owing to holding company

178,862,000

Amounts owing to subsidiary companies

111,000

Amounts owing to related companies

1,258,750,000

Provision for taxation

1,200,000

Other liabilities

509,619,000

----------------

TOTAL CURRENT LIABILITIES

2,342,453,000

----------------

NET CURRENT ASSETS/(LIABILITIES)

<302,677,000>

----------------

TOTAL NET ASSETS

<51,418,000>

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

SHARE CAPITAL

Ordinary share capital

30,401,000

----------------

TOTAL SHARE CAPITAL

30,401,000

RESERVES

General reserve

<85,892,000>

Retained profit/(loss) carried forward

4,073,000

----------------

TOTAL RESERVES

<81,819,000>

----------------

SHAREHOLDERS' FUNDS/EQUITY

<51,418,000>

----------------

<51,418,000>

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

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

6,094,000

Net Liquid Funds

6,094,000

Net Liquid Assets

<364,010,000>

Net Current Assets/(Liabilities)

<302,677,000>

Net Tangible Assets

<51,418,000>

Net Monetary Assets

<364,010,000>

BALANCE SHEET ITEMS

Total Borrowings

0

Total Liabilities

2,342,453,000

Total Assets

2,291,035,000

Net Assets

<51,418,000>

Net Assets Backing

<51,418,000>

Shareholders' Funds

<51,418,000>

Total Share Capital

30,401,000

Total Reserves

<81,819,000>

LIQUIDITY (Times)

Cash Ratio

0.00

Liquid Ratio

0.84

Current Ratio

0.87

WORKING CAPITAL CONTROL (Days)

Stock Ratio

13

Debtors Ratio

41

Creditors Ratio

24

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

Liabilities Ratio

<45.56>

Times Interest Earned Ratio

564.05

Assets Backing Ratio

<1.69>

PERFORMANCE RATIO (%)

Operating Profit Margin

0.30

Net Profit Margin

0.24

Return On Net Assets

<10.27>

Return On Capital Employed

<10.27>

Return On Shareholders' Funds/Equity

<7.92>

Dividend Pay Out Ratio (Times)

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

 


 

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

 

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.