MIRA INFORM REPORT

 

 

Report Date :

16.05.2014

 

IDENTIFICATION DETAILS

 

Name :

N.P. FOODS (SINGAPORE) PTE LTD

 

 

Registered Office :

1, Woodlands Link, 738719

 

 

Country :

Singapore

 

 

Financials (as on) :

30.06.2012

 

 

Date of Incorporation :

22.05.1987

 

 

Com. Reg. No.:

198701412-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of Food Flavours Seasoning

 

 

No. of Employees :

37 [2014]

 

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)

Singapore

A1

A1

 

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

 

 

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. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, 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. 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.

:

198701412-M

COMPANY NAME

:

N.P. FOODS (SINGAPORE) PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

22/05/1987

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, WOODLANDS LINK, 738719, SINGAPORE.

BUSINESS ADDRESS

:

1 WOODLANDS LINK, 738719, SINGAPORE.

TEL.NO.

:

65-67562777

FAX.NO.

:

65-67562555

WEB SITE

:

WWW.NPSIN.COM

CONTACT PERSON

:

ALEX GO LAU ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF FOOD FLAVOURS SEASONING

ISSUED AND PAID UP CAPITAL

:

7,200,000.00 ORDINARY SHARE, OF A VALUE OF SGD 7,200,000.00

SALES

:

SGD 12,193,898 [2012]

NET WORTH

:

SGD 10,897,156 [2012]

STAFF STRENGTH

:

37 [2014]

BANKER (S)

:

UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 


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) manufacturing of food flavours seasoning.

 

Share Capital History

Date

Issue & Paid Up Capital

15/02/2013

SGD 7,200,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

OSAMU NAGAI +

14, AMBER GARDENS, 22-01, AMBER PARK, 439960, SINGAPORE.

F1023918N

2,750,000.00

38.19

NAPA TRADING & INVESTMENT (S) PTE LTD

14, AMBER GARDENS, 22-01, AMBER PARK, 439960, SINGAPORE.

199201075K

1,450,016.00

20.14

ALEX GO LAU +

64, M H DEL PILAR ST, SFMD QUEZON CITY, PHILIPPINES.

A0775292

1,324,757.00

18.40

AFICO INCORPORATED

64M, H DEL PILAR ST CORNER, ROOSEVELT AVE SAN FRANCISCO, DEL MONTE, QUEZON CITY MANILA, PHILIPPINES.

S87UF0219J

885,976.00

12.31

TAKATA KORYO CO LTD

22-2 7-CHOME TSUKAGUCHIHONMACHI AMAGASAKI-CITY HYOGO, PREF 661, JAPAN.

S87UF0242H

600,000.00

8.33

N.P. & CO. INC

2-8-9, KATSUYAMA TENNOJI-KU, OSAKA JAPAN 543, JAPAN.

S87UF0420K

189,251.00

2.63

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

------

7,200,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

THAILAND

N.P. FOODS TECH

100.00

30/06/2011

INDONESIA

PT NP FOODS INDONESIA

100.00

30/06/2011




DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

SEOW SOO CHAN

Address

:

456, CORPORATION ROAD, 04-07, PARC VISTA, 649813, SINGAPORE.

IC / PP No

:

S1485364B

Nationality

:

SINGAPOREAN

Date of Appointment

:

25/06/1999

 

DIRECTOR 2

 

Name Of Subject

:

NG AI PENG

Address

:

231, BISHAN STREET 23, 18-01, 570231, SINGAPORE.

IC / PP No

:

S7104825Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/10/2003

 

DIRECTOR 3

 

Name Of Subject

:

ALEX GO LAU

Address

:

64, M H DEL PILAR ST, SFMD QUEZON CITY, PHILIPPINES.

IC / PP No

:

A0775292

Nationality

:

FILIPINO

Date of Appointment

:

07/08/1987

 

DIRECTOR 4

 

Name Of Subject

:

OSAMU NAGAI

Address

:

14, AMBER GARDENS, 22-01, AMBER PARK, 439960, SINGAPORE.

IC / PP No

:

F1023918N

Nationality

:

JAPANESE

Date of Appointment

:

22/05/1987




MANAGEMENT

 

 

1)

Name of Subject

:

ALEX GO LAU

Position

:

DIRECTOR

 

2)

Name of Subject

:

OSAMU NAGAI

Position

:

MANAGING DIRECTOR

 

 

AUDITOR

 

Auditor

:

TONY OEI & COMPANY

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SEE GUAT NGO

IC / PP No

:

S1287660B

Address

:

613, CLEMENTI WEST STREET 1, 07-350, 120613, SINGAPORE.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

9301949

10/05/1993

ALL MONIES

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

C200700865

30/01/2007

ALL MONIES

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

 

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

Overseas

:

YES


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

[

X

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

FOOD FLAVOURS SEASONING

 

Total Number of Employees:

YEAR

2014


GROUP

N/A

COMPANY

37

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of food flavours seasoning.


The Subject has been in the seasoning manufacturing business ever since 1987.


The Subject focuses on the food seasoning products.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67562777

Match

:

N/A

Address Provided by Client

:

NO 1, WOODLANDS LINK, SINGAPORE - 738719

Current Address

:

1 WOODLANDS LINK, 738719, SINGAPORE.

Match

:

YES

 

Other Investigations


On 8th May 2014 we contacted one of the staff from the Subject and she provided some information.



FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

3.62%

]

Profit/(Loss) Before Tax

:

Decreased

[

62.40%

]

Return on Shareholder Funds

:

Unfavourable

[

1.34%

]

Return on Net Assets

:

Unfavourable

[

1.00%

]

The lower turnover could be due to the unfavourable market conditions.The Subject's profit fell sharply because of the high operating costs incurred. 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

:

Unfavourable

[

79 Days

]

Debtor Ratio

:

Unfavourable

[

115 Days

]

Creditors Ratio

:

Favourable

[

25 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

5.78 Times

]

Current Ratio

:

Favourable

[

8.19 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

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The Subject's performance deteriorated over the years with lower turnover and profit. 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 did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : FAIR

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

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



INDUSTRY ANALYSIS

 

INDUSTRY :

MANUFACTURING

The manufacturing sector contracted by 1.1% in the fourth quarter of 2012, led by declines in the electronics and precision engineering clusters. These clusters were weighed down by weak global demand for semiconductors and semiconductor-related equipment. For the whole year of 2012, the manufacturing sector grew by 0.1%, significantly lower than the 7.8% recorded in 2011 when the sector was boosted by a surge in the growth of the biomedical manufacturing cluster.

Output of the biomedical manufacturing cluster grew by 2.4% in the fourth quarter. The expansion was driven by the medical technology segment which grew by a healthy 9.2%, benefitting from robust export demand for medical devices. The pharmaceuticals segment also grew by a modest 1.1%. For 2012, the biomedical manufacturing cluster expanded by 9.9%.

Output of the transport engineering cluster expanded by 4.9% in the fourth quarter. The aerospace segment grew by 6.2%, supported by higher demand for repair jobs from commercial airlines. Similarly, the marine & offshore engineering segment expanded by 5.0%, on the back of higher contributions from oil rig projects and oilfield equipment components. In the year 2012, the transport engineering cluster surged by 11%.

The output of the precision engineering cluster shrank by 1.3% in the fourth quarter. The decline was led by the 5.3% contraction in the machinery & systems segment, which saw weak export demand for semiconductor-related equipment. On the other hand, the precision modules & components segment grew by 2.9%, supported by higher production of optical instruments & photographic equipment and electronic connectors. In 2012, the precision engineering cluster expanded by 1.3%.

The general manufacturing cluster's output grew by 1.2% in the fourth quarter, driven by the 6.4% growth in the miscellaneous industries segment. The segment's growth was supported by higher production of batteries and constructionrelated materials. By contrast, the printing and food, beverages & tobacco segments declined by 6.4% and 1.3% respectively. For 2012, the general manufacturing cluster grew by 2.0%.

The chemicals cluster's output grew by 7.7% in the fourth quarter. The petrochemicals and petroleum segments registered growth of 9.3% and 6.3% respectively, partly due to the low base from plant shutdowns in end of 2011. The specialty chemicals segment also expanded by 8.0% on the back of higher regional demand. For the year 2012, the chemicals cluster declined by 0.4%, primarily due to weak regional demand for specialty chemicals in the second and third quarter of 2012.

Output of the electronics cluster contracted by 10% in the fourth quarter, led by the semiconductors and computer peripherals segments which contracted by 13% and 15% respectively. By contrast, the data storage segment grew by 7.8%, mainly due to the low base in end of 2011 when floods in Thailand had disrupted the supply chain for data storage products. For the whole of 2012, the electronics cluster contracted by 11%.

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1987, the Subject is a Private Limited company, focusing on manufacturing of food flavours seasoning. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. The capital standing of the Subject is fair. With an adequate share capital, the Subject has the potential of expanding its business in future


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. The Subject has approximately 37 employees in its business operations. 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. 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 however 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 zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 10,897,156, the Subject should be able to maintain its business in the near terms


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.


We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days


The industry has reached its optimum level and is generally stable. It is saturated and very competitive. As the Subject is long presence in the market, it should have acquired competitive edge against other players in the same fields.


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.

 

Financial Year End

2012-06-30

2011-06-30

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

12,193,898

12,651,809

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

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

Total Turnover

12,193,898

12,651,809

Costs of Goods Sold

(7,301,674)

(7,785,738)

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

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

Gross Profit

4,892,224

4,866,071

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

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

PROFIT/(LOSS) FROM OPERATIONS

109,414

291,029

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

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

PROFIT/(LOSS) BEFORE TAXATION

109,414

291,029

Taxation

37,000

-

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

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

PROFIT/(LOSS) AFTER TAXATION

146,414

291,029

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,550,742

3,259,713

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

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

As restated

3,550,742

3,259,713

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,697,156

3,550,742

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,697,156

3,550,742

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

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

 


BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

3,021,058

3,117,929

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

-

566,272

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

566,272

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

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

TOTAL LONG TERM ASSETS

3,021,058

3,684,201

Stocks

2,643,349

2,246,409

Trade debtors

3,849,217

3,691,150

Other debtors, deposits & prepayments

194,272

258,544

Short term deposits

500,000

500,000

Amount due from subsidiary companies

-

67,369

Amount due from related companies

42,849

-

Cash & bank balances

1,742,013

1,294,248

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

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

TOTAL CURRENT ASSETS

8,971,700

8,057,720

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

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

TOTAL ASSET

11,992,758

11,741,921

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

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

CURRENT LIABILITIES

Trade creditors

494,581

719,902

Other creditors & accruals

502,941

271,277

Amounts owing to related companies

98,080

-

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

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

TOTAL CURRENT LIABILITIES

1,095,602

991,179

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

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

NET CURRENT ASSETS/(LIABILITIES)

7,876,098

7,066,541

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

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

TOTAL NET ASSETS

10,897,156

10,750,742

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

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

SHARE CAPITAL

Ordinary share capital

7,200,000

7,200,000

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

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

TOTAL SHARE CAPITAL

7,200,000

7,200,000

Retained profit/(loss) carried forward

3,697,156

3,550,742

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

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

TOTAL RESERVES

3,697,156

3,550,742

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

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

SHAREHOLDERS' FUNDS/EQUITY

10,897,156

10,750,742

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

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

10,897,156

10,750,742

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

2,242,013

1,794,248

Net Liquid Funds

2,242,013

1,794,248

Net Liquid Assets

5,232,749

4,820,132

Net Current Assets/(Liabilities)

7,876,098

7,066,541

Net Tangible Assets

10,897,156

10,750,742

Net Monetary Assets

5,232,749

4,820,132

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

1,095,602

991,179

Total Assets

11,992,758

11,741,921

Net Assets

10,897,156

10,750,742

Net Assets Backing

10,897,156

10,750,742

Shareholders' Funds

10,897,156

10,750,742

Total Share Capital

7,200,000

7,200,000

Total Reserves

3,697,156

3,550,742

LIQUIDITY (Times)

Cash Ratio

2.05

1.81

Liquid Ratio

5.78

5.86

Current Ratio

8.19

8.13

WORKING CAPITAL CONTROL (Days)

Stock Ratio

79

65

Debtors Ratio

115

106

Creditors Ratio

25

34

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.10

0.09

Times Interest Earned Ratio

0.00

0.00

Assets Backing Ratio

1.51

1.49

PERFORMANCE RATIO (%)

Operating Profit Margin

0.90

2.30

Net Profit Margin

1.20

2.30

Return On Net Assets

1.00

2.71

Return On Capital Employed

1.00

2.71

Return On Shareholders' Funds/Equity

1.34

2.71

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.47

UK Pound

1

Rs.99.70

Euro

1

Rs.81.55

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NNA

 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.