MIRA INFORM REPORT

 

 

Report Date :

12.05.2014

 

IDENTIFICATION DETAILS

 

Name :

SOJITZ ASIA PTE. LTD.

 

 

Formerly Known As :

NICHIMEN ASIA OCEANIA PTE LTD

 

 

Registered Office :

77, Robinson Road, 32-00, Robinson 77, 068896

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

15.08.1998

 

 

Com. Reg. No.:

199803975-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Engaged in building construction service and also engaged in trading of agriculture product, chemical and plastic product, textile

 

 

No of Employees :

70

 

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 :

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.

:

199803975-R

COMPANY NAME

:

SOJITZ ASIA PTE. LTD.

FORMER NAME

:

NICHIMEN ASIA OCEANIA PTE LTD (01/04/2004)

INCORPORATION DATE

:

15/08/1998

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

77, ROBINSON ROAD, 32-00, ROBINSON 77, 068896, SINGAPORE.

BUSINESS ADDRESS

:

77, ROBINSON ROAD, 32-00, ROBINSON 77, 068896, SINGAPORE.

TEL.NO.

:

65-64382566/64289165

FAX.NO.

:

65-64382766

CONTACT PERSON

:

TOSHIHARU YOSHIMURA ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

BUILDING CONSTRUCTION & TRADING RELATED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

134,956,632.00 ORDINARY SHARE, OF A VALUE OF USD 136,507,473.60

SALES

:

USD 694,310,000 [2013]

NET WORTH

:

USD 170,471,000 [2013]

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

POOR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject 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 Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject 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 Subject is insolvent. The Subject 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 Subject is principally engaged in the (as a / as an) building construction & trading related products.

 

The immediate holding company of the Subject is SOJITZ CORPORATION, a company incorporated in JAPAN.

 

Share Capital History

 

Date

Authorised Shared Capital

Issue & Paid Up Capital

31/07/2013

USD 136,507,473.60

USD 136,507,473.60

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

SOJITZ CORPORATION

1-1, UCHISAIWAICHO 2-CHOME, CHIYODA-KU, TOKYO 100-8691, JAPAN.

JPT04UF1077

134,956,632.00

100.00

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

------

134,956,632.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

INDONESIA

P.T. SOJITZ INDONESIA

100.00

31/03/2013

INDIA

SOJITZ INDIA PTE LTD

100.00

31/03/2013

VIETNAM

SOJITZ VIETNAM CO. LTD

100.00

31/03/2013

THAILAND

SOJITZ (THAILAND) CO. LTD

100.00

31/03/2013

PHILIPPINES

SOJITZ PHILIPPINES CORPORATION

60.00

31/03/2013

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

FUMIHIKO USHIJIMA

Address

:

8, SCOTTS ROAD, 10-07, SCOTTS SQUARE, 228238, SINGAPORE.

IC / PP No

:

G5068603K

Nationality

:

JAPANESE

Date of Appointment

:

01/12/2010

 

DIRECTOR 2

 

Name Of Subject

:

TAKASHI SATO

Address

:

1, RODYK STREET, 08-11, WATERMARK ROBERTSON QUAY, 238212, SINGAPORE.

IC / PP No

:

G5140884K

Nationality

:

JAPANESE

Date of Appointment

:

01/06/2011

 

DIRECTOR 3

 

Name Of Subject

:

MR. TOSHIHARU YOSHIMURA

Address

:

6C, ORANGE GROVE ROAD, 13-02, ORION, 258333, SINGAPORE.

IC / PP No

:

G5412824Q

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2013

 

 

MANAGEMENT

 

1)

Name of Subject

:

TOSHIHARU YOSHIMURA

Position

:

MANAGING DIRECTOR

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHAN CHOW PHENG

IC / PP No

:

S1298885J

Address

:

59, TELOK BLANGAH HEIGHTS, 04-11, 100059, SINGAPORE.

 

2)

Company Secretary

:

CHANG SOW KUEN

IC / PP No

:

S1365694J

Address

:

130, GEYLANG EAST AVENUE 1, 02 - 299, 380130, SINGAPORE.

 

 

BANKING

 

No Banker found in our databank.

 

 

ENCUMBRANCE (S)

 

No encumbrance was found in our databank at the time of investigation.

 

 

LEGAL CHECK AGAINST SUBJECT

 

* A check has been conducted in our databank againt the Subject 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

:

YES

Percentage

:

40%

Overseas

:

YES

Percentage

:

60%



The Subject 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

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

14-30 DAYS,AS AGREED

Payment Mode

:

CHEQUES
LETTER OF CREDIT (LC)

 

 

 

OPERATIONS

 

Services

:

BUILDING CONSTRUCTION

 

Total Number of Employees:

 

YEAR

2013

2012

2011

2010


GROUP

N/A

N/A

N/A

N/A

COMPANY

70

80

75

70

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) building construction & trading related products.


The Subject engaged in building construction service.


The Subject also engaged in trading of agriculture product, chemical and plastic product, textile etc.

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-64382566/64289165

Match

:

N/A

Address Provided by Client

:

7 ROBINSON ROAD, NO 32-00, ROBINSON 77 SINGAPORE 068896

Current Address

:

77, ROBINSON ROAD, 32-00, ROBINSON 77, 068896, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information.


The Subject refused to disclose its number of employees.

 

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

13.37%

]

Profit/(Loss) Before Tax

:

Increased

[

4.19%

]

Return on Shareholder Funds

:

Unfavourable

[

6.60%

]

Return on Net Assets

:

Acceptable

[

10.25%

]

The lower turnover could be due to the intense market competition. The Subject's management have been efficient in controlling its operating costs. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

22 Days

]

Debtor Ratio

:

Unfavourable

[

178 Days

]

Creditors Ratio

:

Unfavourable

[

154 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Favourable

[

1.16 Times

]

Current Ratio

:

Unfavourable

[

1.26 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Acceptable

[

8.75 Times

]

Gearing Ratio

:

Favourable

[

0.36 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

Due to the efficient control of its operating costs, the Subject was able to remain profitable despite lower turnover achieved during the year. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : FAIR

 

 

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)

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

ECONOMY

According to Ministry of Trade and Industry (MTI), the Singapore economy is expected to grow by 1.0 to 3.0% in 2013 as growth in the global economy is likely to remain subdued despite macroeconomic conditions stablising in recent months of 2013.

However, the global economic outlook is still clouded with uncertainties. Notably, concerns remain over the extent of the fiscal cutback with the budget sequester in the US and potential flare up of the debt crisis in the Eurozone. Should any of these risks materialise, Singapore's economic growth could come in lower than expected.

Although resilient domestic demand in emerging Asia will provide some support to global demand, it will not fully mitigate the effects of an economic slowdown in the advanced economies. Consequently, Singapore's externally-oriented sectors such as electronics and wholesale trade will continue to perform poorly, while the financial services sector will be affected by heightened uncertainties in the external environment. Nevertheless, there will be some modest support to growth from the biomedical manufacturing cluster and tourism-related sectors. The former will likely see increased production of active pharmaceutical ingredients and biologics while the latter will benefit from rising visitor arrivals from the region.

For the whole of 2012, Singapore's GDP growth slowed to 1.3%, from 5.2% in 2011, mainly due to weakness in the externally-oriented sectors. Manufacturing sector growth slowed sharply from 7.8% in the year 2011 to 0.1%. The hudge decline was largely due to a rebound in the output of the biomedical manufacturing and transport engineering clusters, which together helped to mitigate part of the fall in output in the electronics cluster. By contrast, the construction sector growth accelerated from 6.3% to 8.2% in 2012, due to the expansion in both public and private building activities.

Growth in the services producing industries also moderated to 1.2% in 2012, compared to 4.6% in 2011. This was mainly due to the slowdown in wholesale and retail trade, accommodation and food services as well as other services industries. In particular, the wholesale and retail trade sector contracted by 0.7%, compared to the 1.6% growth in year 2011. The accommodation and food services as well as other services industries posted lower gains of 2.8% and 0.1% respectively, compared to 8.2% and 6.3% in 2011.

For the whole of 2012, all sectors, except the wholesale and retail trade, contributed to growth. Business services was the largest contributor with 0.4 percentage-points, followed by construction with 0.3 percentage-points and transportation and storage at 0.2 percentage points. Besides, growth in total demand moderated to 2.4%, compared to 4.2% in 2011. Domestic demand was the key contributor to total demand growth, accounting for 2.2 percentage-points, or over 90 per cent, of the increase.

In 2012, total domestic demand rose by 9.7%, following the 6.5% increase in 2011. The growth in total domestic demand was broad-based across consumption, gross fixed capital formation (GFCF) and changes in inventories. The total consumption expenditure in 2012 grew slightly by 0.9%, easing from the 3.7% growth in 2011. Public consumption expenditure fell by 3.6%, reversing the 0.5% growth in 2011. Private consumption expenditure registered a 2.2% gain, moderating from the 4.6% increase in the preceding year.

Overall, the Singapore economy is expected to grow by 1.0 to 3.0% in 2013.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

Incorporated in 1998, the Subject is a Private Limited company, focusing on building construction & trading related products. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. The Subject has strong capital position.


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.


Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 170,471,000, the Subject should be able to maintain its business in the near terms.


Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


The poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.


The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.


Based on the above condition, we recommend credit be granted to the Subject normally.

 

 

PROFIT AND LOSS ACCOUNT

 

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

SOJITZ ASIA PTE. LTD.

 

Financial Year End

2013-03-31

2012-03-31

2010-12-31

2009-12-31

Months

12

15

12

12

Consolidated Account

GROUP

GROUP

GROUP

GROUP

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

TURNOVER

694,310,000

801,442,000

1,532,470,000

1,345,555,000

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

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

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

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

Total Turnover

694,310,000

801,442,000

1,532,470,000

1,345,555,000

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

15,492,000

14,869,000

13,665,000

5,154,000

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

15,492,000

14,869,000

13,665,000

5,154,000

Taxation

(4,315,000)

(2,849,000)

(4,370,000)

(6,641,000)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

11,177,000

12,020,000

9,295,000

(1,487,000)

Minority interests

66,000

(470,000)

(680,000)

(651,000)

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

11,243,000

11,550,000

8,615,000

(2,138,000)

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

11,243,000

11,550,000

8,615,000

(2,138,000)

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

14,950,000

15,400,000

6,785,000

9,423,000

Prior year adjustment

(8,000)

-

-

-

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

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

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

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

As restated

14,942,000

15,400,000

6,785,000

9,423,000

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

26,185,000

26,950,000

15,400,000

7,285,000

DIVIDENDS - Ordinary (paid & proposed)

(6,000,000)

(12,000,000)

-

(500,000)

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

20,185,000

14,950,000

15,400,000

6,785,000

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from holding company

2,000

4,000

-

-

Others

1,997,000

3,083,000

2,571,000

3,901,000

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

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

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

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

1,999,000

3,087,000

2,571,000

3,901,000

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

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

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

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

 

 

 

BALANCE SHEET

 

SOJITZ ASIA PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

2,991,000

2,725,000

2,812,000

2,757,000

LONG TERM INVESTMENTS/OTHER ASSETS

Associated companies

7,829,000

6,061,000

3,897,000

1,938,000

Investments

14,276,000

13,332,000

6,119,000

5,628,000

Loans & advances - non-current

31,750,000

17,500,000

-

-

Deferred assets

1,804,000

2,303,000

1,505,000

1,456,000

Others

758,000

714,000

308,000

13,389,000

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

56,417,000

39,910,000

11,829,000

22,411,000

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

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

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

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

TOTAL LONG TERM ASSETS

59,408,000

42,635,000

14,641,000

25,168,000

CURRENT ASSETS

Short term quoted/unquoted investments

-

-

245,000

-

Stocks

41,145,000

39,796,000

29,271,000

19,286,000

Trade debtors

339,476,000

347,973,000

292,114,000

252,965,000

Other debtors, deposits & prepayments

16,127,000

13,408,000

10,712,000

10,833,000

Short term deposits

71,346,000

15,973,000

-

-

Amount due from related companies

34,026,000

39,025,000

39,081,000

49,454,000

Cash & bank balances

40,410,000

31,828,000

149,187,000

112,107,000

Others

-

-

14,642,000

3,865,000

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

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

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

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

TOTAL CURRENT ASSETS

542,530,000

488,003,000

535,252,000

448,510,000

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

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

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

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

TOTAL ASSET

601,938,000

530,638,000

549,893,000

473,678,000

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

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

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

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

CURRENT LIABILITIES

Trade creditors

293,551,000

231,492,000

231,054,000

179,678,000

Other creditors & accruals

8,545,000

12,515,000

-

-

Hire purchase & lease creditors

35,000

25,000

19,000

36,000

Short term borrowings/Term loans

61,512,000

63,405,000

122,744,000

113,326,000

Bill & acceptances payable

88,000

-

-

-

Amounts owing to related companies

62,937,000

56,115,000

26,866,000

26,628,000

Provision for taxation

4,614,000

3,831,000

4,260,000

2,541,000

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

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

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

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

TOTAL CURRENT LIABILITIES

431,282,000

367,383,000

384,943,000

322,209,000

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

111,248,000

120,620,000

150,309,000

126,301,000

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

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

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

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

TOTAL NET ASSETS

170,656,000

163,255,000

164,950,000

151,469,000

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

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

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

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

SHARE CAPITAL

Ordinary share capital

136,507,000

136,507,000

136,507,000

136,507,000

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

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

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

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

TOTAL SHARE CAPITAL

136,507,000

136,507,000

136,507,000

136,507,000

RESERVES

Retained profit/(loss) carried forward

20,185,000

14,950,000

15,400,000

6,785,000

Others

9,405,000

7,381,000

9,246,000

5,341,000

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

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

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

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

TOTAL RESERVES

29,590,000

22,331,000

24,646,000

12,126,000

MINORITY INTEREST

4,374,000

4,300,000

3,730,000

2,807,000

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

170,471,000

163,138,000

164,883,000

151,440,000

LONG TERM LIABILITIES

Hire purchase creditors

24,000

26,000

5,000

19,000

Deferred taxation

161,000

91,000

62,000

10,000

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

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

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

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

TOTAL LONG TERM LIABILITIES

185,000

117,000

67,000

29,000

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

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

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

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

170,656,000

163,255,000

164,950,000

151,469,000

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

SOJITZ ASIA PTE. LTD.

 

TYPES OF FUNDS

Cash

111,756,000

47,801,000

149,187,000

112,107,000

Net Liquid Funds

111,668,000

47,801,000

149,187,000

112,107,000

Net Liquid Assets

70,103,000

80,824,000

121,038,000

107,015,000

Net Current Assets/(Liabilities)

111,248,000

120,620,000

150,309,000

126,301,000

Net Tangible Assets

170,656,000

163,255,000

164,950,000

151,469,000

Net Monetary Assets

69,918,000

80,707,000

120,971,000

106,986,000

BALANCE SHEET ITEMS

Total Borrowings

61,659,000

63,456,000

122,768,000

113,381,000

Total Liabilities

431,467,000

367,500,000

385,010,000

322,238,000

Total Assets

601,938,000

530,638,000

549,893,000

473,678,000

Net Assets

170,656,000

163,255,000

164,950,000

151,469,000

Net Assets Backing

170,471,000

163,138,000

164,883,000

151,440,000

Shareholders' Funds

170,471,000

163,138,000

164,883,000

151,440,000

Total Share Capital

136,507,000

136,507,000

136,507,000

136,507,000

Total Reserves

29,590,000

22,331,000

24,646,000

12,126,000

LIQUIDITY (Times)

Cash Ratio

0.26

0.13

0.39

0.35

Liquid Ratio

1.16

1.22

1.31

1.33

Current Ratio

1.26

1.33

1.39

1.39

WORKING CAPITAL CONTROL (Days)

Stock Ratio

22

18

7

5

Debtors Ratio

178

158

70

69

Creditors Ratio

154

105

55

49

SOLVENCY RATIOS (Times)

Gearing Ratio

0.36

0.39

0.74

0.75

Liabilities Ratio

2.53

2.25

2.34

2.13

Times Interest Earned Ratio

8.75

5.82

6.32

2.32

Assets Backing Ratio

1.25

1.20

1.21

1.11

PERFORMANCE RATIO (%)

Operating Profit Margin

2.23

1.86

0.89

0.38

Net Profit Margin

1.62

1.44

0.56

(0.16)

Return On Net Assets

10.25

11.00

9.84

5.98

Return On Capital Employed

9.99

10.71

9.62

5.87

Return On Shareholders' Funds/Equity

6.60

7.08

5.22

(1.41)

Dividend Pay Out Ratio (Times)

0.53

1.04

0.00

0.23

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.05

UK Pound

1

Rs.101.65

Euro

1

Rs.83.07

 

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.