MIRA INFORM REPORT

 

 

Report Date :

08.05.2014

 

IDENTIFICATION DETAILS

 

Name :

IVARS S.P.A.

 

 

Registered Office :

Via Gargna, 23/A 25078 – Vestone (BS)-IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

26.06.1947

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of plastics products

 

 

No. of Employees

From 131 to 150

 

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)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately  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

 

Ivars S.p.a.

 

Via

Gargna',

23/A

 

25078

- Vestone

(BS)

-IT-

 

 

Summary

 

Fiscal Code

:

00283530178

Legal Form

:

Joint stock company

start of Activities

:

26/06/1947

Equity

:

Over 2.582.254

Turnover Range

:

35.000.000/50.000.000

Number of Employees

:

from 131 to 150

 

 

Activity

 

Manufacture of plastics products

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 00283530178

 

Foreign Trade Reg. no. : BS005436 since 10/12/1991

 

Chamber of Commerce no. : 76203 of Brescia since 02/07/1947

 

Chamber of Commerce no. : 240130 of Udine

 

Firms' Register : BS029-3458 of Brescia since 19/02/1996

 

V.A.T. Code : 00549960987

 

Establishment date

: 26/05/1947

Start of Activities

: 26/06/1947

Legal duration

: 31/12/2020

Nominal Capital

: 20.000.000

Subscribed Capital

: 20.000.000

Paid up Capital

: 20.000.000

 


Members

 

Ebenestelli

Aldo

 

Born in Gavardo

(BS)

on 30/03/1958

- Fiscal Code : BNSLDA58C30D940Y

 

Residence:

Privata

, 2

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

Board Chairman

30/06/2011

Managing Director

30/06/2011

 

No Prejudicial events are reported

 

No Protests registered

 

Bracchi

Fulgenzio

 

Born in Cazzago San Martino

(BS)

on 30/12/1936

- Fiscal Code : BRCFGN36T30B053W

 

Residence:

Mocenigo

, 39

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

 

Folchini

Cesare

 

Born in Vestone

(BS)

on 29/01/1959

- Fiscal Code : FLCCSR59A29L812M

 

Residence:

Promo

, 13

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

 

Ebenestelli

Sergio

 

Born in Vestone

(BS)

on 30/08/1960

- Fiscal Code : BNSSRG60M30L812A

 

Residence:

Mocenigo

, 130

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

 

Limelli

Arturo Enrico

 

Born in Vestone

(BS)

on 12/05/1964

- Fiscal Code : LMLRRN64E12L812Y

 

Residence:

Capparola Sopra

, 29/B

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

 

Ebenestelli

Carlo

 

Born in Salo'

(BS)

on 05/10/1963

- Fiscal Code : BNSCRL63R05H717X

 

Residence:

Promo

, 1

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2011

Attorney with special power

26/06/2001

Managing Director

30/06/2011

 

No Prejudicial events are reported

 

No Protests registered

 

Vesfin S.r.l.

 

 

:

Promo

, 8/A

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Ebenestelli

Stefania

 

Born in Gavardo

(BS)

on 01/11/1978

- Fiscal Code : BNSSFN78S41D940J

 

Residence:

Privata

, 2

- 25078

Vestone

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

14/09/2004

Director

30/06/2011

 

No Prejudicial events are reported

 

No Protests registered

 

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.

 

Ebenestelli

Aldo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Brado S.p.a.

Valdobbiadene (TV) - IT -

00488710260

Managing Director

Withdrawn

Registered

Brado S.p.a.

Valdobbiadene (TV) - IT -

00488710260

Director

Active

Registered

Brado S.p.a.

Valdobbiadene (TV) - IT -

00488710260

Assistant board Chairman

Withdrawn

Registered

Brado S.p.a.

Valdobbiadene (TV) - IT -

00488710260

Board Chairman

Active

Registered

Metalmeccanica Alba Srl

San Zenone degli Ezzelini (TV) - IT -

01318710249

Director

Active

Registered

Omsi S.r.l.

Zola Predosa (BO) - IT -

00276690377

Director

Active

Registered

Omsi S.r.l.

Zola Predosa (BO) - IT -

00276690377

Managing Director

Active

Registered

Omsi S.r.l.

Zola Predosa (BO) - IT -

00276690377

Board Chairman

Active

Registered

T.p. Trafilerie Polimeriche Spa

Monza (MB) - IT -

02376570962

Director

Withdrawn

Ceased

Banca Valsabbina Societa' Cooperativa Per Azioni In Breve La Valsabbina

Vestone (BS) - IT -

00283510170

Director

Active

Registered

Banca Valsabbina Societa' Cooperativa Per Azioni In Breve La Valsabbina

Vestone (BS) - IT -

00283510170

Director

Withdrawn

Registered

Hartec S.r.l.

Vas (BL) - IT -

03061740266

Director

Active

Registered

Vesfin S.r.l.

Vestone (BS) - IT -

01734200981

Board Chairman

Active

Registered

Gardahome S.r.l.

Montichiari (BS) - IT -

03013010982

Director

Active

Registered

A E A S.n.c. Di Buffon Arrigo E Ebenestelli Aldo E C.

Valdobbiadene (TV) - IT -

04066800261

Partner

Active

Registered

 

Ebenestelli

Carlo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Brado S.p.a.

Valdobbiadene (TV) - IT -

00488710260

Director

Active

Registered

Omsi S.r.l.

Zola Predosa (BO) - IT -

00276690377

Director

Active

Registered

Omsi S.r.l.

Zola Predosa (BO) - IT -

00276690377

Managing Director

Active

Registered

Vesfin S.r.l.

Vestone (BS) - IT -

01734200981

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

Brado S.p.a.

Valdobbiadene - IT -

00488710260

2.000 .Eur

0,01

Metalmeccanica Alba Srl

San Zenone degli Ezzelini - IT -

01318710249

2.000 .Eur

0,01

Ivars S.p.a.

Vestone - IT -

00283530178

11.000 .Eur

0,05

Ebenestelli Aldo

Vestone - IT -

BNSLDA58C30D940Y

3.822.000 .Eur

19,11

Bracchi Fulgenzio

Vestone - IT -

BRCFGN36T30B053W

2.798.000 .Eur

13,99

Folchini Cesare

Vestone - IT -

FLCCSR59A29L812M

300.000 .Eur

1,50

Ebenestelli Sergio

Vestone - IT -

BNSSRG60M30L812A

1.366.000 .Eur

6,83

Ebenestelli Carlo

Vestone - IT -

BNSCRL63R05H717X

3.792.000 .Eur

18,96

Vesfin S.r.l.

Vestone - IT -

01734200981

4.974.000 .Eur

24,87

Ebenestelli Silvana

BNSSVN48A56L812K

1.264.000 .Eur

6,32

Ebenestelli Angelo

BNSNGL51S17L812O

1.366.000 .Eur

6,83

Folchini Elisabetta

FLCLBT54H66L812U

300.000 .Eur

1,50

Compuniver Group Srl

2.000 .Eur

0,01

Ivars France S.a.s.

2.000 .Eur

0,01

Alubase Sa

2.000 .Eur

0,01

Rhodes S.a.

2.000 .Eur

0,01

Ofipartes S.a.

2.000 .Eur

0,01

Ergonomics Components S De R.l. C.v.

-8.000 .Eur

0,01

 

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

Brado S.p.a.

Valdobbiadene - IT -

00488710260

4.900.000 .Eur

70,00

Active

Ivars S.p.a.

Vestone - IT -

00283530178

11.000 .Eur

0,05

Active

Metalmeccanica Alba Srl

San Zenone degli Ezzelini - IT -

01318710249

300.000 .Eur

30,00

Active

Omsi S.r.l.

Zola Predosa - IT -

00276690377

100.000 .Eur

100,00

Active

Essepieffe Italia S.r.l.

Pietradefusi - IT -

02082590643

132.000 .Eur

24,00

Active


Firm's location and structure

 

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

 

-

Legal and operative seat

 

Gargna'

, 23/A

- 25078

- Vestone

(BS)

- IT -

 

PHONE

: 0365878801

 

FAX

: 0365820000

 

-

Branch

(Factory)

 

Fiamme Verdi

, 34

- 25078

- Vestone

(BS)

- IT -

 

PHONE

: 0365820811

 

FAX

: 0365820000

 

-

Branch

(Factory)

 

Promo

, 8

- 25078

- Vestone

(BS)

- IT -

 

PHONE

: 0365820817

 

-

Branch

(Factory)

since 01/10/1998

 

Lave

, 4

- 25078

- Vestone

(BS)

- IT -

 

PHONE

: 0365820296

 

-

Branch

(Power-station)

since 30/12/1998

 

Roma

, Loc: ONO DEGNO

- 25070

- Pertica Bassa

(BS)

- IT -

 

-

Branch

(Factory)

since 01/09/2000

 

Nazionale

, 60

- 25080

- Puegnago

(BS)

- IT -

 

-

Branch

(Store)

since 27/06/2005

 

Gargna'

, 10

- 25078

- Vestone

(BS)

- IT -

 

-

Branch

(Warehouse)

since 07/03/2006

 

Del Cristo

, 23

- 33044

- Manzano

(UD)

- IT -

 

Employees

: 147

 

Assistants

: 1

 

Fittings and Equipment for a value of 10.510.000

Eur

 

Stocks for a value of 5.050.000

Eur

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

General partnership

Limited liability company

30/12/1971

Limited liability company

Joint stock company

25/11/1996

 

EX-MEMBERS / EX-POSITIONS:

 

Ebenestelli

Giulio Pietro

 

Born in Levrange

(BS)

on 30/03/1923

- Fiscal Code : BNSGPT23C30E567G

 

Residence:

Promo

, 1

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Board Chairman

Director

Managing Director

 

 

Ebenestelli

Aldo

 

Born in Gavardo

(BS)

on 30/03/1958

- Fiscal Code : BNSLDA58C30D940Y

 

Residence:

Privata

, 2

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Managing Director

 

Ebenestelli

Carlo

 

Born in Salo'

(BS)

on 05/10/1963

- Fiscal Code : BNSCRL63R05H717X

 

Residence:

Promo

, 1

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Director

 

Facchetti

Andrea

 

Born in Casto

(BS)

on 27/03/1963

- Fiscal Code : FCCNDR63C27C330I

 

Residence:

Nespoli

, 10/B

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Responsible technician

 

Piccirillo

Raffaele

 

Born in Macerata Campania

(CE)

on 09/12/1952

- Fiscal Code : PCCRFL52T09E784J

 

Residence:

Fontanelli

, 4

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Temporary Auditor

 

D'albore

Vincenzo

 

Born in Macerata Campania

(CE)

on 25/06/1948

- Fiscal Code : DLBVCN48H25E784O

 

Residence:

Fontanelli

, 2

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Temporary Auditor

 

Lanzani

Giancarlo

 

Born in San Paolo

(BS)

on 29/01/1945

- Fiscal Code : LNZGCR45A29G407I

 

Residence:

Boifava

, 20/A

- 25100

Brescia

(BS)

- IT -

 

Ex-Postions

Permanent Auditor

 

Piccerillo

Carmine

 

Born in Macerata Campania

(CE)

on 18/04/1940

- Fiscal Code : PCCCMN40D18B863I

 

Residence:

Del Rif

, 5

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Permanent Auditor

 

Ebenestelli

Aldo

 

Born in Gavardo

(BS)

on 30/03/1958

- Fiscal Code : BNSLDA58C30D940Y

 

Residence:

Privata

, 2

- 25078

Vestone

(BS)

- IT -

 

Ex-Postions

Director

 

Lanzani

Leonardo

 

Born in Bagnolo Mella

(BS)

on 21/05/1938

- Fiscal Code : LNZLRD38E21A569Y

 

Residence:

Dante

, 17

- 25100

Brescia

(BS)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

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

 

Company's starting of activities dates back to 1947.

An eco-fin analysis has been made on the base od the b/s fo the years 2010, 2011 and 2012.

During the last years, it achieved profits (r.o.e. 1,03% on 2012) but without a significant increase in the turnover.

The operating result in 2012 was positive (0,68%) falling within the field's average.

The amount of the operating result is equal to Eur. 706.443 with a -42,99% drop.

The G.O.M. amounted to Eur. 4.727.243 ,with no change if compared to the year before.

The company has an excellent net worth if compared to its debts, with a low indebtedness (0,36) improved in comparison with the year before (0,42.).

With regard to equity capital, an amount of Eur. 60.290.051 is registered. , unchanged if compared to 2011.

During the last financial year debts totalled Eur. 41.052.984 (Eur. 18.994.374 of which were m/l term debts) showing a stable trend as opposed to 2011 (Eur. 43.404.328).

The company does not exceed in bank credits; payments average period is instead slightly high (121,72 gg.) but lined up with the field's average.

Liquidity is not completely adequate.

As far as the collection of credit goes, the average is high (94,02 days). within the standard level of the average of the sector.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 4.642.701

Labour cost expenses amount to Eur. 6.601.842 , representing 17,79% on the total of production costs. , whereas the incidence of such costs on sales revenues is equal to 18,31%.

Financial incomes cover financial charges.

 

Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

36.056.746

Profit (Loss) for the period

621.901

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

35.758.535

Profit (Loss) for the period

798.868

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

35.099.603

Profit (Loss) for the period

1.147.534


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

. . Research,develop. and advert.expens.

. . Industrial patent rights

385

6.913

243

. . Concessions,licenses,trademarks,etc.

38.796

45.151

51.086

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

93.129

91.997

72.867

. Total Intangible Fixed Assets

132.310

144.061

124.196

. TANGIBLE FIXED ASSETS

. . Real estate

24.716.746

25.317.962

25.826.848

. . Plant and machinery

4.962.156

5.586.338

5.919.979

. . Industrial and commercial equipment

5.547.404

6.228.666

5.747.166

. . Other assets

316.829

343.652

382.314

. . Assets under construction and advances

265.101

147.295

74.296

. Total Tangible fixed assets

35.808.236

37.623.913

37.950.603

. FINANCIAL FIXED ASSETS

. . Equity investments

46.072.307

45.856.757

28.312.228

. . . Equity invest. in subsidiary companies

23.648.786

23.022.994

22.719.120

. . . Equity invest. in associated companies

4.754.122

4.999.778

5.499.778

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

17.669.399

17.833.985

93.330

. . Financial receivables

1.840.294

2.666.134

2.850.142

. . . . Within 12 months

1.834.065

1.928.870

1.971.847

. . . . Beyond 12 months

6.229

737.264

878.295

. . . Receivab due from subsidiaries

38.224

719.170

847.668

. . . . Within 12 months

38.224

60.000

209.807

. . . . Beyond 12 months

659.170

637.861

. . . Receivables due from assoc.comp.

1.795.841

1.940.299

1.994.053

. . . . Within 12 months

1.795.841

1.868.870

1.762.040

. . . . Beyond 12 months

71.429

232.013

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

6.229

6.665

8.421

. . . . Within 12 months

. . . . Beyond 12 months

6.229

6.665

8.421

. . Other securities

382.500

701.813

250.114

. . Own shares

. . . Total nominal value

. Total financial fixed assets

48.295.101

49.224.704

31.412.484

Total fixed assets

84.235.647

86.992.678

69.487.283

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

1.687.758

1.769.538

1.404.754

. . Work in progress and semimanufactured

263.877

235.756

173.877

. . Work in progress on order

. . Finished goods

3.101.530

2.390.882

2.469.551

. . Advance payments

. Total Inventories

5.053.165

4.396.176

4.048.182

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

13.925.741

13.747.545

14.140.197

. . Beyond 12 months

497.211

205.454

156.705

. . Trade receivables

9.416.554

9.843.865

10.297.093

. . . . Within 12 months

9.416.554

9.843.865

10.297.093

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

2.110.584

1.868.384

2.068.979

. . . . Within 12 months

2.110.584

1.868.384

2.068.979

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

1.326.236

1.066.344

1.102.909

. . . . Within 12 months

1.326.236

1.066.344

1.102.909

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

638.372

553.074

418.618

. . . . Within 12 months

346.972

505.234

370.778

. . . . Beyond 12 months

291.400

47.840

47.840

. . Receivables for anticipated taxes

476.080

405.918

355.385

. . . . Within 12 months

270.269

248.304

246.520

. . . . Beyond 12 months

205.811

157.614

108.865

. . Receivables due from third parties

455.126

215.414

53.918

. . . . Within 12 months

455.126

215.414

53.918

. . . . Beyond 12 months

. Total Credits not held as fixed assets

14.422.952

13.952.999

14.296.902

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

17.154.023

. . Own shares

41.317

41.317

41.317

. . . Total nominale value

11.000

11.000

11.000

. . Other securities

1.079.726

. Total Financial Assets

41.317

41.317

18.275.066

. LIQUID FUNDS

. . Bank and post office deposits

265.588

454.224

453.912

. . Checks

. . Banknotes and coins

1.095

320

2.042

. Total Liquid funds

266.683

454.544

455.954

Total current assets

19.784.117

18.845.036

37.076.104

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

41.330

79.282

139.733

Total adjustments accounts

41.330

79.282

139.733

TOTAL ASSETS

104.061.094

105.916.996

106.703.120

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

20.000.000

20.000.000

20.000.000

. Additional paid-in capital

. Revaluation reserves

13.671.102

13.671.102

13.671.102

. Legal reserve

2.571.540

2.531.597

2.474.220

. Reserve for Own shares

. Statute reserves

41.317

41.317

41.317

. Other reserves

23.384.191

22.785.180

22.494.587

. Accumulated Profits (Losses)

. Profit( loss) of the year

621.901

798.868

1.147.534

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

60.290.051

59.828.064

59.828.760

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

638.346

607.415

595.764

. . Taxation fund, also differed

333.784

370.074

355.198

. . Other funds

Total Reserves for Risks and Charges

972.130

977.489

950.962

Employee termination indemnities

1.731.202

1.684.144

1.724.166

ACCOUNTS PAYABLE

. . . . Within 12 months

22.058.610

25.769.780

26.929.287

. . . . Beyond 12 months

18.994.374

17.634.548

17.239.372

. . 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

30.793.686

33.350.353

34.219.345

. . . . Within 12 months

11.801.512

15.716.805

16.980.973

. . . . Beyond 12 months

18.992.174

17.633.548

17.238.372

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

8.351.777

7.828.324

7.880.531

. . . . Within 12 months

8.351.777

7.828.324

7.880.531

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

335.973

527.589

473.631

. . . . Within 12 months

335.973

527.589

473.631

. . . . Beyond 12 months

. . Due to associated companies

217.971

239.290

271.467

. . . . Within 12 months

217.971

239.290

271.467

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

255.068

245.452

322.120

. . . . Within 12 months

255.068

245.452

322.120

. . . . Beyond 12 months

. . Due to social security and welfare inst.

358.402

334.752

340.403

. . . . Within 12 months

358.402

334.752

340.403

. . . . Beyond 12 months

. . Other payables

740.107

878.568

661.162

. . . . Within 12 months

737.907

877.568

660.162

. . . . Beyond 12 months

2.200

1.000

1.000

Total accounts payable

41.052.984

43.404.328

44.168.659

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

14.727

22.971

30.573

Total adjustment accounts

14.727

22.971

30.573

TOTAL LIABILITIES

104.061.094

105.916.996

106.703.120

 

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

36.056.746

35.758.535

35.099.603

. Changes in work in progress

492.994

16.978

-50.836

. Changes in semi-manufact. products

. Capitalization of internal work

248.786

327.141

. Other income and revenues

1.025.456

1.053.701

1.245.899

. . Contributions for operating expenses

. . Different income and revenues

1.025.456

1.053.701

1.245.899

Total value of production

37.823.982

37.156.355

36.294.666

PRODUCTION COSTS

. Raw material,other materials and consum.

20.123.241

19.336.893

17.294.351

. Services received

6.055.077

6.117.107

6.572.937

. Leases and rentals

161.817

155.187

149.613

. Payroll and related costs

6.601.842

6.589.286

6.472.848

. . Wages and salaries

4.733.325

4.691.398

4.659.359

. . Social security contributions

1.484.135

1.503.081

1.449.189

. . Employee termination indemnities

350.764

353.673

330.109

. . Pension and similar

. . Other costs

33.618

41.134

34.191

. Amortization and depreciation

4.020.800

3.800.468

4.123.985

. . Amortization of intangible fixed assets

44.304

41.126

37.244

. . Amortization of tangible fixed assets

3.595.383

3.691.521

3.570.886

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

381.113

67.821

515.855

. Changes in raw materials

-163.996

-331.016

-60.167

. Provisions to risk reserves

. Other provisions

. Other operating costs

318.758

249.259

197.065

Total production costs

37.117.539

35.917.184

34.750.632

Diff. between value and cost of product.

706.443

1.239.171

1.544.034

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

1.164.618

915.671

659.988

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

197.395

608.924

766.739

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

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

61.005

475.284

633.875

. . 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

-819.164

-848.187

-692.105

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

Total financial income and expense

542.849

676.408

734.622

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

8.350

. . Of equity investments

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

8.335

. . Of securities incl.among current assets

15

. Devaluation

-601.642

-500.000

-500.000

. . Of equity investments

-324.056

-500.000

-500.000

. . Of financial fixed assets (no equity inv)

-277.586

. . Of securities included among current ass

Total adjustments to financial assets

-601.642

-500.000

-491.650

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

339.006

62.285

51.811

. . Gains on disposals

. . Other extraordinary income

339.006

62.285

51.811

. Extraordinary expense

-106.735

-275.341

-234.102

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-106.735

-275.341

-234.102

Total extraordinary income and expense

232.271

-213.056

-182.291

Results before income taxes

879.921

1.202.523

1.604.715

. Taxes on current income

258.020

403.655

457.181

. . current taxes

404.366

406.711

622.892

. . differed taxes(anticip.)

-146.346

-3.056

-165.711

. Net income for the period

621.901

798.868

1.147.534

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

621.901

798.868

1.147.534

 

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

0,81

0,82

0,65

0,33

Elasticity Ratio

Units

0,19

0,18

0,35

0,65

Availability of stock

Units

0,05

0,04

0,04

0,14

Total Liquidity Ratio

Units

0,14

0,14

0,31

0,47

Quick Ratio

Units

0,00

0,00

0,18

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,36

0,42

0,44

2,54

Self Financing Ratio

Units

0,58

0,56

0,56

0,22

Capital protection Ratio

Units

0,66

0,65

0,65

0,74

Liabilities consolidation quotient

Units

0,94

0,75

0,70

0,24

Financing

Units

0,68

0,73

0,74

3,21

Permanent Indebtedness Ratio

Units

0,78

0,75

0,74

0,41

M/L term Debts Ratio

Units

0,20

0,18

0,18

0,13

Net Financial Indebtedness Ratio

Units

0,51

0,55

0,56

1,12

CORRELATION

Fixed assets ratio

Units

0,96

0,91

1,13

1,17

Current ratio

Units

0,90

0,73

1,38

1,10

Acid Test Ratio-Liquidity Ratio

Units

0,67

0,56

1,23

0,82

Structure's primary quotient

Units

0,72

0,69

0,86

0,68

Treasury's primary quotient

Units

0,01

0,02

0,70

0,03

Rate of indebtedness ( Leverage )

%

172,60

177,04

178,35

455,17

Current Capital ( net )

Value

-2.274.493

-6.924.744

10.146.817

135.108

RETURN

Return on Sales

%

12,88

12,86

15,02

3,71

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

%

1,03

1,34

1,92

2,32

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

%

1,46

2,01

2,68

8,76

Return on Investment ( R.O.I. )

%

0,68

1,17

1,45

3,87

Return/ Sales

%

1,96

3,47

4,40

3,60

Extra Management revenues/charges incid.

%

88,03

64,47

74,32

16,69

Cash Flow

Value

4.642.701

4.599.336

5.271.519

147.669

Operating Profit

Value

706.443

1.239.171

1.544.034

140.969

Gross Operating Margin

Value

4.727.243

5.039.639

5.668.019

283.954

MANAGEMENT

Credits to clients average term

Days

94,02

99,10

105,61

110,91

Debts to suppliers average term

Days

121,72

120,83

129,29

113,90

Average stock waiting period

Days

50,45

44,26

41,52

47,23

Rate of capital employed return ( Turnover )

Units

0,35

0,34

0,33

1,09

Rate of stock return

Units

7,14

8,13

8,67

7,61

Labour cost incidence

%

18,31

18,43

18,44

15,52

Net financial revenues/ charges incidence

%

1,51

1,89

2,09

-1,76

Labour cost on purchasing expenses

%

17,79

18,35

18,63

15,56

Short-term financing charges

%

2,00

1,95

1,57

3,19

Capital on hand

%

288,60

296,20

304,00

91,39

Sales pro employee

Value

250.394

246.610

238.772

214.336

Labour cost pro employee

Value

45.846

45.443

44.032

32.630

 

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

:

1.169.259

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

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

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

Sector Data

 

The values are calculated on a base of 2.727 significant companies.

 

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 114 dd.

The sector's profitability is on an average of 3,71%.

The labour cost affects the turnover in the measure of 15,52%.

Goods are held in stock in a range of 47 dd.

The difference between the sales volume and the resources used to realize it is about 1,09.

The employees costs represent the 15,56% of the production costs.

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 50.886 protested subjects are found; in the province they count to 5.551.

The insolvency index for the region is 0,55, , while for the province it is 0,48.

Total Bankrupt companies in the province : 3.452.

Total Bankrupt companies in the region : 39.612.

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.03

UK Pound

1

Rs.101.96

Euro

1

Rs.83.58

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

PDT

 

               

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.