MIRA INFORM REPORT

 

 

Report Date :

02.05.2014              

 

IDENTIFICATION DETAILS

 

Name :

SCOUT S.R.L

 

 

Registered Office :

Via Degli Scudai,           Funo  40050- Argelato (BO)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.11.1990

 

 

Legal Form :

Limited liability company

 

 

Line of Business :

  • Wholesale of clothing and footwear
  • Wholesale of clothing and accessories

 

 

No. of Employees

From 91 to 110

 

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 :

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)

Italy

A2

A2

 

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

 


 

ITALY ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level

 

Source : CIA

 

 

 


Company name and address

 

SCOUT S.R.L

 

 

Via Degli Scudai,           FUNO  40050    - Argelato (BO)  -IT-

 

 

Summary

 

Fiscal Code

:

03964120376

Legal Form

:

Limited liability company

start of Activities

:

08/11/1990

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 91 to 110

 

 

Activity

 

Wholesale of clothing and footwear

Wholesale of clothing and accessories

 

 

Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 03964120376

 

Chamber of Commerce no. : 329646 of Bologna since 24/07/1990

 

Chamber of Commerce no. : 172170 of Ferrara since 03/04/2000

 

Chamber of Commerce no. : 300679 of Forli'

 

Chamber of Commerce no. : 468978 of Genova

 

Chamber of Commerce no. : 1975153 of Milano

 

Chamber of Commerce no. : 217789 of Parma

 

Chamber of Commerce no. : 197058 of Ravenna

 

Chamber of Commerce no. : 1389669 of Roma

 

Chamber of Commerce no. : 157836 of Sassari

 

Chamber of Commerce no. : 1165389 of Torino

 

Firms' Register : BO006-54713 of Bologna since 19/02/1996

 

Firms' Register : BO006-54713 of Ferrara

 

V.A.T. Code : 00682671201

 

R. E. C. no. : 61662 of Bologna since 17/10/1990

 

Tribunal Co. Register : 54713 of since 07/07/1990

 

Foundation date

: 27/03/1990

Establishment date

: 27/03/1990

Start of Activities

: 08/11/1990

Legal duration

: 31/12/2040

Nominal Capital

: 100.000

Subscribed Capital

: 100.000

Paid up Capital

: 100.000

 

 

Members

 

Atti

Susanna

 

Born in Bologna

(BO)

on 05/02/1962

- Fiscal Code : TTASNN62B45A944X

 

Residence:

Pradalbino

, 3

- 40050

Monte San Pietro

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

Director

27/10/2008

 

No Prejudicial events are reported

 

No Protests registered

 

Poluzzi

Michela

 

Born in Bologna

(BO)

on 22/05/1991

- Fiscal Code : PLZMHL91E62A944X

 

Residence:

Pradalbino

, 3

- 40050

Monte San Pietro

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/09/2010

 

Poluzzi

Giulia

 

Born in Bologna

(BO)

on 14/03/1988

- Fiscal Code : PLZGLI88C54A944F

 

Residence:

Antonio Aldini

, 28

- 40136

Bologna

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/10/2008

 

Poluzzi

Stefano

 

Born in Bologna

(BO)

on 24/12/1958

- Fiscal Code : PLZSFN58T24A944F

 

Residence:

Pradalbino

, 3

- 40050

Monte San Pietro

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/10/2008

Board Chairman

27/10/2008

 

Prejudicial Events found with cancellations*

 

Legal Mortgage - 28/07/2006. - 34.603 Euro. Event writing-off

  GEST LINE S. P. A.

 

No Protests registered

 

*Concerns also partially erased events.

 

 

Companies connected to members

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Poluzzi

Stefano

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Unic S.r.l.

Bologna (BO) - IT -

00864620372

Director

Active

Registered

NORD*AMERICA S.N.C. DI ANTHOINE DIETRICHMARCO eamp; C.

Argelato (BO) - IT -

04013470374

Partner

Withdrawn

Registered

Lindbergh S.r.l.

Vicenza (VI) - IT -

02612050241

Director

Active

Registered

Lindbergh S.r.l.

Vicenza (VI) - IT -

02612050241

Board Chairman

Active

Registered

Scout Bologna S.r.l.

Bologna (BO) - IT -

01864511207

Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Poluzzi Stefano

Monte San Pietro - IT -

PLZSFN58T24A944F

57.000 .Eur

57,00

Atti Susanna

Monte San Pietro - IT -

TTASNN62B45A944X

43.000 .Eur

43,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Scout Bologna S.r.l.

Bologna - IT -

01864511207

10.000.000 .Eur

50,00

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

since 14/10/1991

 

Degli Scudai

, Loc: FUNO

- 40050

- Argelato

(BO)

- IT -

 

-

Branch

(Warehouse)

since 11/10/2004

 

38 Bis Centergross

- 40050

- Argelato

(BO)

- IT -

 

PHONE

: 0521281386

 

FAX

: 0521507753

 

-

Branch

(Shop)

since 26/03/2000

 

Mazzini

, 105/107

- 44100

- Ferrara

(FE)

- IT -

 

Total Surface: 113 Sq.mt.

 

-

Branch

(Shop)

since 10/05/2004

 

Duomo

, 3

- 47100

- Forli'

(FO)

- IT -

 

Total Surface: 245 Sq.mt.

 

-

Branch

(Shop)

since 01/10/2013

 

Xii Ottobre

, 16R

- 16100

- Genova

(GE)

- IT -

 

Total Surface: 248 Sq.mt.

 

-

Branch

(Shop)

since 01/01/2012

 

Di Porta Ticinese

, 12

- 20100

- Milano

(MI)

- IT -

 

Total Surface: 926 Sq.mt.

 

-

Branch

(Shop)

since 07/09/2001

 

D'azeglio

, 50

- 43100

- Parma

(PR)

- IT -

 

Total Surface: 186 Sq.mt.

 

-

Branch

(Shop)

since 12/10/2010

 

Degli Ariani

, 12

- 48100

- Ravenna

(RA)

- IT -

 

Total Surface: 338 Sq.mt.

 

-

Branch

(Shop)

since 03/01/2011

 

Della Legna

, 1

- 48018

- Faenza

(RA)

- IT -

 

Total Surface: 71 Sq.mt.

 

-

Branch

(Shop)

since 25/11/2013

 

Tomacelli

, 136

- 00100

- Roma

(RM)

- IT -

 

Total Surface: 27 Sq.mt.

 

-

Branch

(Shop)

since 25/11/2013

 

Tomacelli

, 137

- 00100

- Roma

(RM)

- IT -

 

Total Surface: 218 Sq.mt.

 

-

Branch

(Shop)

since 23/06/1999

 

Portisco Strada Panoramica

, KM.0,100

- 07026

- Olbia

(SS)

- IT -

 

Total Surface: 70 Sq.mt.

 

-

Branch

(Shop)

since 08/11/2012

 

Viotti

, 8G

- 10100

- Torino

(TO)

- IT -

 

Total Surface: 235 Sq.mt.

 

Employees

: 100

 

Assistants

: 1

 

Fittings and Equipment for a value of 1.140.000

Eur

 

Stocks for a value of 2.950.000

Eur

 

Vehicles for a value of 62.000

Eur

 

 


 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

Bollini

Bruno

 

Born in BOLOGNA

(BO)

on 12/06/1936

- Fiscal Code : BLLBRN36H12A944D

 

Residence:

DELLE FONTI

, 4

- 40100

Bologna

(BO)

- IT -

 

Ex-Postions

Managing Director

 

Stefanelli

Daniele

 

Born in Bologna

(BO)

on 08/01/1970

- Fiscal Code : STFDNL70A08A944T

 

Residence:

Casadio

, 42

- 40050

Argelato

(BO)

- IT -

 

Ex-Postions

Director

 

Atti

Susanna

 

Born in Bologna

(BO)

on 05/02/1962

- Fiscal Code : TTASNN62B45A944X

 

Residence:

Pradalbino

, 3

- 40050

Monte San Pietro

(BO)

- IT -

 

Ex-Postions

Director

 

Poluzzi

Stefano

 

Born in Bologna

(BO)

on 24/12/1958

- Fiscal Code : PLZSFN58T24A944F

 

Residence:

Pradalbino

, 3

- 40050

Monte San Pietro

(BO)

- IT -

 

Ex-Postions

Director

Board Chairman

Director

Chairman

 

 

CEASINGS/INCORPORATIONS/MERGES:

 

Project of merging by taking over of

 

RIALTO DI POLUZZI STEFANO E C. SAS

 

, Parma

- IT -

 

Fiscal Code: 01677480343

 

Date

Merging/splitting-up project:

05/05/2010

 

The firm absorbed by merging of

 

EFFETTI DALL'INIZIO MESE SUCC. A QUELLOULTIMA ISCRIZIONE

 

Date

:

13/09/2010

 

Project of merging by taking over of

 

FULGEA S.R.L. UNIPERSONALE

 

, 48018

, Faenza

(RA)

- IT -

 

Fiscal Code: 02344850397

 

Date

Merging/splitting-up project:

30/07/2010

 

The firm absorbed by merging of

 

EFF.CIV. DA INIZIO MESE SUCC. A QUELLO ULTIMA ISCRIZ.

 

Date

:

17/11/2010

 

Project of merging by taking over of

 

SCOUT MILANO SRL U.S.

 

, Milano

- IT -

 

Fiscal Code: 06696570966

 

Date

Merging/splitting-up project:

21/09/2011

 

The firm absorbed by merging of

 

EFFETTI DALL'INIZIO DEL MESE SUCC. ALL'ULTIMA ISCRIZ.

 

Date

:

30/11/2011



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.




 

Financial and Economical Analysis

 

Subject is active since 1990

The eonomic-financial analysis is based on the latest 3 b/s.

During the last years, it achieved profits (r.o.e. 23,31% on 2012) with a stable trend in the turnover.

The operating result in 2012 was positive (20,64%) and higler than the field average.

The amount of the operating result for the year 2012 is of Eur. 4.392.896 , with no sizeable change as opposed to the year before.

The G.O.M. amounted to Eur. 5.151.456 , stable if compared to the year before.

Indebtedness is scanty since debts are lower than liquidity.

With regard to equity capital, an amount of Eur. 14.194.693 is registered. , increasing by 22,51% if compared to the year before.

During the last financial year total debts volume reached Eur. 6.192.690 (Eur. 1.733.692 were m/l term ones) with no important change.

Bank exsposure is limited and the suppliers' credit is modest too, 59,08 gg. is the payment average period below field's average.

Payments are supported by good current assets.

Trade credits average terms are 25,15 days. , that compared to the sector's average is shorter.

Eur. 4.067.344 is the value of cash flow during the year 2012

Subordinate employment cost is of Eur. 2.842.888, i.e. 12,81% on total production costs. , with a 10,81% incidence on turnover.

The financial charges do not negatively affect the management, as they are covered by the incomes.



Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

26.286.655

Profit (Loss) for the period

3.308.784

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

24.732.364

Profit (Loss) for the period

2.938.092

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

19.680.404

Profit (Loss) for the period

2.545.755

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

15.308.844

Profit (Loss) for the period

1.746.968

 

Complete balance-sheet for the year

31/12/2008

(in Eur

x 1)

 

Item Type

Value

Sales

14.011.474

Profit (Loss) for the period

1.156.693



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

13.815

20.218

15.432

. . Research,develop. and advert.expens.

3.624

5.435

. . Industrial patent rights

9.597

7.522

14.745

. . Concessions,licenses,trademarks,etc.

1.554

1.677

1.800

. . Goodwill

48.029

55.884

63.739

. . Assets in formation and advance paymen.

2.080

. . Other intangible fixed assets

1.550.540

1.339.540

1.427.461

. Total Intangible Fixed Assets

1.629.239

1.430.276

1.523.177

. TANGIBLE FIXED ASSETS

. . Real estate

1.759.493

1.772.421

1.747.927

. . Plant and machinery

71.970

68.938

56.449

. . Industrial and commercial equipment

1.068.316

705.345

362.475

. . Other assets

. . Assets under construction and advances

2.044.362

2.044.362

2.044.362

. Total Tangible fixed assets

4.944.141

4.591.066

4.211.213

. FINANCIAL FIXED ASSETS

. . Equity investments

8.822

8.822

98.305

. . . Equity invest. in subsidiary companies

90.000

. . . Equity invest. in associated companies

7.947

7.947

7.947

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

875

875

358

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

8.822

8.822

98.305

Total fixed assets

6.582.202

6.030.164

5.832.695

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

55.379

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

2.948.753

4.325.897

2.240.074

. . Advance payments

. Total Inventories

2.948.753

4.381.276

2.240.074

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

2.729.281

1.831.269

2.350.991

. . Beyond 12 months

77.345

617

2.043

. . Trade receivables

1.836.497

872.087

882.197

. . . . Within 12 months

1.836.497

872.087

882.197

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

54.755

893

678

. . . . Within 12 months

54.755

893

678

. . . . Beyond 12 months

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

915.374

958.906

1.470.159

. . . . Within 12 months

838.029

958.289

1.468.116

. . . . Beyond 12 months

77.345

617

2.043

. Total Credits not held as fixed assets

2.806.626

1.831.886

2.353.034

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

7.833.398

4.317.710

3.454.174

. . Checks

4.278

. . Banknotes and coins

40.687

29.691

11.482

. Total Liquid funds

7.874.085

4.351.679

3.465.656

Total current assets

13.629.464

10.564.841

8.058.764

ADJUSTMENT ACCOUNTS

. Discount on loans

1.076.329

. Other adjustment accounts

1.592.995

Total adjustments accounts

1.076.329

1.592.995

1.421.597

TOTAL ASSETS

21.287.995

18.188.000

15.313.056

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

100.000

100.000

100.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

22.080

22.080

22.080

. Reserve for Own shares

. Statute reserves

. Other reserves

10.763.829

8.554.278

6.179.287

. Accumulated Profits (Losses)

-28.543

-53.918

. Profit( loss) of the year

3.308.784

2.938.092

2.545.755

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

14.194.693

11.585.907

8.793.204

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

418.904

350.904

282.904

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

418.904

350.904

282.904

Employee termination indemnities

479.924

393.587

292.671

ACCOUNTS PAYABLE

. . . . Within 12 months

4.458.998

3.869.186

3.468.774

. . . . Beyond 12 months

1.733.692

1.985.028

2.472.265

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

2.231.311

2.615.608

3.237.271

. . . . Within 12 months

497.619

630.580

765.006

. . . . Beyond 12 months

1.733.692

1.985.028

2.472.265

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

2.786.376

2.107.794

1.560.524

. . . . Within 12 months

2.786.376

2.107.794

1.560.524

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

256.856

388.621

679.532

. . . . Within 12 months

256.856

388.621

679.532

. . . . Beyond 12 months

. . Due to social security and welfare inst.

235.119

206.786

148.675

. . . . Within 12 months

235.119

206.786

148.675

. . . . Beyond 12 months

. . Other payables

683.028

535.405

315.037

. . . . Within 12 months

683.028

535.405

315.037

. . . . Beyond 12 months

Total accounts payable

6.192.690

5.854.214

5.941.039

ADJUSTMENT ACCOUNTS

. Agio on loans

1.784

. Other adjustment accounts

3.388

Total adjustment accounts

1.784

3.388

3.238

TOTAL LIABILITIES

21.287.995

18.188.000

15.313.056

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

26.286.655

24.732.364

19.680.404

. Changes in work in progress

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

305.241

275.731

204.759

. . Contributions for operating expenses

305.241

275.731

. . Different income and revenues

204.759

Total value of production

26.591.896

25.008.095

19.885.163

PRODUCTION COSTS

. Raw material,other materials and consum.

14.157.694

16.328.120

12.160.313

. Services received

1.605.985

1.495.095

1.026.593

. Leases and rentals

1.213.865

1.034.147

1.051.531

. Payroll and related costs

2.842.888

2.518.566

1.827.971

. . Wages and salaries

2.039.231

1.812.087

1.330.585

. . Social security contributions

621.857

549.815

400.942

. . Employee termination indemnities

150.831

133.688

95.513

. . Pension and similar

. . Other costs

30.969

22.976

931

. Amortization and depreciation

758.560

613.979

467.459

. . Amortization of intangible fixed assets

480.475

388.436

342.057

. . Amortization of tangible fixed assets

257.800

208.801

125.402

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

20.285

16.742

. Changes in raw materials

1.432.522

-1.895.280

-684.056

. Provisions to risk reserves

. Other provisions

. Other operating costs

187.486

171.804

126.268

Total production costs

22.199.000

20.266.431

15.976.079

Diff. between value and cost of product.

4.392.896

4.741.664

3.909.084

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

350.001

14

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

23.178

3.349

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

. Interest and other financial expense

-79.107

-166.247

-8.414

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-8.414

Total financial income and expense

294.072

-162.884

-8.414

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

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

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

170.873

16.428

14.152

. . Gains on disposals

. . Other extraordinary income

170.873

16.428

14.152

. Extraordinary expense

-15.007

-72.039

-26.266

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-15.007

-72.039

-26.266

Total extraordinary income and expense

155.866

-55.611

-12.114

Results before income taxes

4.842.834

4.523.169

3.888.556

. Taxes on current income

1.534.050

1.585.077

1.342.801

. . current taxes

1.534.050

1.585.077

1.342.801

. . differed taxes(anticip.)

. Net income for the period

3.308.784

2.938.092

2.545.755

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

3.308.784

2.938.092

2.545.755

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,31

0,33

0,38

0,09

Elasticity Ratio

Units

0,64

0,58

0,53

0,89

Availability of stock

Units

0,14

0,24

0,15

0,26

Total Liquidity Ratio

Units

0,50

0,34

0,38

0,54

Quick Ratio

Units

0,37

0,24

0,23

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

n.c.

n.c.

0,00

3,95

Self Financing Ratio

Units

0,67

0,64

0,57

0,17

Capital protection Ratio

Units

0,76

0,74

0,70

0,62

Liabilities consolidation quotient

Units

0,50

0,61

0,80

0,10

Financing

Units

0,44

0,51

0,68

4,85

Permanent Indebtedness Ratio

Units

0,77

0,77

0,75

0,29

M/L term Debts Ratio

Units

0,10

0,13

0,18

0,07

Net Financial Indebtedness Ratio

Units

0,00

0,00

0,00

1,04

CORRELATION

Fixed assets ratio

Units

2,49

2,32

1,98

2,37

Current ratio

Units

3,06

2,73

2,32

1,18

Acid Test Ratio-Liquidity Ratio

Units

2,40

1,60

1,68

0,80

Structure's primary quotient

Units

2,16

1,92

1,51

1,48

Treasury's primary quotient

Units

1,77

1,12

1,00

0,04

Rate of indebtedness ( Leverage )

%

149,97

156,98

174,15

602,26

Current Capital ( net )

Value

9.170.466

6.695.655

4.589.990

191.984

RETURN

Return on Sales

%

15,47

14,36

15,31

2,03

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

%

23,31

25,36

28,95

6,31

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

%

34,12

39,04

44,22

17,00

Return on Investment ( R.O.I. )

%

20,64

26,07

25,53

4,18

Return/ Sales

%

16,71

19,17

19,86

3,46

Extra Management revenues/charges incid.

%

75,32

61,96

65,12

27,96

Cash Flow

Value

4.067.344

3.552.071

3.013.214

44.823

Operating Profit

Value

4.392.896

4.741.664

3.909.084

74.603

Gross Operating Margin

Value

5.151.456

5.355.643

4.376.543

111.383

MANAGEMENT

Credits to clients average term

Days

25,15

12,69

16,14

113,70

Debts to suppliers average term

Days

59,08

40,24

39,46

118,14

Average stock waiting period

Days

40,38

63,77

40,98

72,90

Rate of capital employed return ( Turnover )

Units

1,23

1,36

1,29

1,25

Rate of stock return

Units

8,91

5,65

8,79

4,88

Labour cost incidence

%

10,81

10,18

9,29

8,14

Net financial revenues/ charges incidence

%

1,12

-0,66

-0,04

-1,38

Labour cost on purchasing expenses

%

12,81

12,43

11,44

8,25

Short-term financing charges

%

1,28

2,84

0,14

2,76

Capital on hand

%

80,98

73,54

77,81

79,85

Sales pro employee

Value

262.866

380.497

345.270

397.742

Labour cost pro employee

Value

28.428

38.747

32.070

33.267

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

944.297

Population living in the region

:

4.151.369

Number of families in the region

:

1.748.359

 

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

 

- per food products

:

425

- per non food products

:

2.063

- per energy consume

:

143

 

 

Sector Data

 

The values are calculated on a base of 9.175 significant companies.

 

The companies cash their credits on an average of 114 dd.

The average duration of suppliers debts is about 118 dd.

The sector's profitability is on an average of 2,03%.

The labour cost affects the turnover in the measure of 8,14%.

Goods are held in stock in a range of 73 dd.

The difference between the sales volume and the resources used to realize it is about 1,25.

The employees costs represent the 8,25% of the production costs.

 

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 18.860 protested subjects are found; in the province they count to 3.720.

The insolvency index for the region is 0,46, , while for the province it is 0,40.

Total Bankrupt companies in the province : 4.335.

Total Bankrupt companies in the region : 14.698.

 

 

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 :

SUB

 

 

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.