MIRA INFORM REPORT

 

 

Report Date :

17.05.2014

 

IDENTIFICATION DETAILS

 

Name :

RENESOLA SINGAPORE PTE. LTD.

 

 

Registered Office :

1, Cleantech Loop, 02-28, Cleantech One, 637141

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

28.03.2007

 

 

Com. Reg. No.:

200705147-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Solar,Energy Related Products

 

 

No. of Employees

2

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

Limited with full security

 

Status :

Moderate

Payment Behaviour :

Slow

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.

:

200705147-G

COMPANY NAME

:

RENESOLA SINGAPORE PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

28/03/2007

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, CLEANTECH LOOP, 02-28, CLEANTECH ONE, 637141, SINGAPORE.

BUSINESS ADDRESS

:

1, CLEANTECH LOOP, 02-28 CLEANTECH ONE, 637141, SINGAPORE.

TEL.NO.

:

65-67959512

FAX.NO.

:

65-67959820

CONTACT PERSON

:

LI XIANSHOU ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF SOLAR,ENERGY RELATED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

4,600,000.00 ORDINARY SHARE, OF A VALUE OF SGD 21,969,000.00

SALES

:

USD 250,651,788 [2012]

NET WORTH

:

USD (1,230,081) [2012]

STAFF STRENGTH

:

2 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

WEAK

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE 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) trading of solar,energy related products.

The immediate holding company of the Subject is RENESOLA LTD., a company incorporated in VIRGIN ISLANDS, BRITISH.

Share Capital History

Date

Issue & Paid Up Capital

15/05/2014

SGD 21,969,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

RENESOLA LTD.

CRAIGMUIR CHAMBERS P.O. BOX 71, ROAD TOWN, TORTOLA, BRITISH VIRGIN ISLANDS, SINGAPORE.

T07UF1534

4,600,000.00

100.00

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

------

4,600,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

AUSTRALIA

RENESOLA AUSTRALIA PTY LTD

100.00

31/12/2012

BULGARIA

NOVE ECO ENERGY FOOD

100.00

31/12/2012

JAPAN

RENESOLA JAPAN LTD

100.00

31/12/2012

BULGARIA

MG SOLAR SYSTEMS FOOD

100.00

31/12/2012

INDIA

RENESOLA INDIA PTE LTD

99.00

31/12/2012

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

WANG CHENG

Address

:

82, 3800, DUSHI ROAD, MINGHANG DISTRICT, SHANGHAI, CHINA.

IC / PP No

:

G45385766

Nationality

:

CHINESE

Date of Appointment

:

20/09/2012

 

DIRECTOR 2

 

Name Of Subject

:

LI XIANSHOU

Address

:

F-15, MANPO INTERNATIONAL PLAZA, 500, WEST YAN'AN ROAD, CHANGNING DISTRICT, SHANGHAI, 200050, CHINA.

IC / PP No

:

G36131428

Nationality

:

CHINESE

Date of Appointment

:

28/03/2007

 

DIRECTOR 3

 

Name Of Subject

:

TEO HUI YONG

Address

:

28, KIM TIAN ROAD, 35-08, TWIN REGENCY, 169278, SINGAPORE.

IC / PP No

:

S0214050J

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/03/2007



MANAGEMENT

 

 

 

1)

Name of Subject

:

LI XIANSHOU

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

PAUL WAN & CO

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TEO HUI YONG

IC / PP No

:

S0214050J

Address

:

28, KIM TIAN ROAD, 35-08, TWIN REGENCY, 169278, 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

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

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

[

X

]

Poor >120 Days

[

]

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

OPERATIONS

 

Goods Traded

:

SOLAR,ENERGY RELATED PRODUCTS

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2014

2013

2011

2010

2009

GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

2

2

3

3

3

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of solar,energy related products.

The Subject deals with the solar energy related products.

CURRENT INVESTIGATION

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67959512

Match

:

N/A

Address Provided by Client

:

1 CLEANTECH LOOP, #02-28, CLEANTECH ONE, SINGAPRE (637141)

Current Address

:

1, CLEANTECH LOOP, 02-28 CLEANTECH ONE, 637141, SINGAPORE.

Match

:

YES

 

Other Investigations


On 14th May 2014 we contacted one of the staff from the Subject and she provided some information.

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2009 - 2012

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2012

]

Return on Shareholder Funds

:

Unfavourable

[

(198.50%)

]

Return on Net Assets

:

Unfavourable

[

(244.01%)

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

4 Days

]

Debtor Ratio

:

Acceptable

[

62 Days

]

Creditors Ratio

:

Favourable

[

5 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 management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. 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

:

Acceptable

[

0.95 Times

]

Current Ratio

:

Unfavourable

[

0.97 Times

]

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

Solvency

Interest Cover

:

Acceptable

[

6.57 Times

]

Gearing Ratio

:

Favourable

[

0.00 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 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 :

Although the Subject's turnover decreased, its losses also decreased during the year. This could be the result of more efficient control in its operating costs. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all 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 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 : POOR

 

 

 

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)

(Source : Department of Statistics)

 

INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

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

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

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

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

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 2007, the Subject is a Private Limited company, focusing on trading of solar and energy related products. Having been in business for 7 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment.

Being a small company, the Subject's business operation is supported by 2 employees. Overall, we regard that the Subject's management capability is weak. Without capable management, the Subject is unlikely to be successful and often contribute to unacceptable levels of accountability. Weak management can affect productivity, profitability, sales growth and ultimately can result in the failure of a business.

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 managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Unfortunately, the Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD 1,230,081. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations.

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

We regard that the Subject's overall payment habit is fair.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Competition within the industry is very tight due to a large number of similar companies operating in the country. We noted that the Subject's competitive capability is weak and it is facing increasing competition from its rivals.

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

RENESOLA SINGAPORE PTE. LTD.

 

Financial Year End

2012-12-31

2011-12-31

2010-12-31

2009-12-31

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

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

250,651,788

280,747,702

297,128,697

208,329,642

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

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

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

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

Total Turnover

250,651,788

280,747,702

297,128,697

208,329,642

Costs of Goods Sold

(246,875,227)

(277,632,582)

-

-

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

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

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

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

Gross Profit

3,776,561

3,115,120

-

-

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

2,544,487

(1,026,798)

(10,880,218)

191,676

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

2,544,487

(1,026,798)

(10,880,218)

191,676

Taxation

(102,728)

(584,602)

(419,701)

(175,677)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

2,441,759

(1,611,400)

(11,299,919)

15,999

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(12,839,181)

(11,227,781)

72,138

56,139

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

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

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

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

As restated

(12,839,181)

(11,227,781)

72,138

56,139

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(10,397,422)

(12,839,181)

(11,227,781)

72,138

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(10,397,422)

(12,839,181)

(11,227,781)

72,138

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

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

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

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

Term loan / Borrowing

457,060

141,711

-

-

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

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

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

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

457,060

141,711

-

-

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

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

 

 

 

BALANCE SHEET

 

 

RENESOLA SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

951

9,723

30,655

55,546

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

3,519,603

-

-

-

Others

759,322

-

3,331,540

12,473,663

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

4,278,925

-

3,331,540

12,473,663

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

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

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

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

TOTAL LONG TERM ASSETS

4,279,876

9,723

3,362,195

12,529,209

Stocks

2,585,320

2,305,318

34,945

-

Trade debtors

42,326,375

2,270,036

43,389,098

9,420,983

Other debtors, deposits & prepayments

1,124,285

27,174

172,028,409

115,048,651

Short term deposits

83,184

927,484

-

-

Amount due from holding company

74,848,445

144,487,147

-

-

Amount due from subsidiary companies

8,049,571

-

-

-

Amount due from related companies

31,060,749

107,741,073

-

-

Cash & bank balances

4,678,081

1,504,092

2,428,362

2,640,326

Others

6,894,710

6,540,000

6,540,000

2,308,806

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

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

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

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

TOTAL CURRENT ASSETS

171,650,720

265,802,324

224,420,814

129,418,766

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

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

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

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

TOTAL ASSET

175,930,596

265,812,047

227,783,009

141,947,975

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

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

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

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

CURRENT LIABILITIES

Trade creditors

3,319,446

2,946,966

79,776,453

25,535,676

Other creditors & accruals

246,228

64,820

65,188

34,788

Short term borrowings/Term loans

-

5,665,496

-

-

Deposits from customers

60,320,626

70,458,651

81,629,557

43,337,996

Amounts owing to subsidiary companies

1,430,343

-

-

-

Amounts owing to related companies

111,742,034

118,835,754

-

-

Provision for taxation

102,000

691,224

426,855

79,453

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

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

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

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

TOTAL CURRENT LIABILITIES

177,160,677

198,662,911

161,898,053

68,987,913

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(5,509,957)

67,139,413

62,522,761

60,430,853

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

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

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

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

TOTAL NET ASSETS

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

SHARE CAPITAL

Ordinary share capital

9,167,341

79,988,317

79,988,317

79,988,317

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

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

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

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

TOTAL SHARE CAPITAL

9,167,341

79,988,317

79,988,317

79,988,317

Retained profit/(loss) carried forward

(10,397,422)

(12,839,181)

(11,227,781)

72,138

Others

-

-

(2,875,580)

(7,100,393)

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

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

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

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

TOTAL RESERVES

(10,397,422)

(12,839,181)

(14,103,361)

(7,028,255)

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

RENESOLA SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

4,761,265

2,431,576

2,428,362

2,640,326

Net Liquid Funds

4,761,265

2,431,576

2,428,362

2,640,326

Net Liquid Assets

(8,095,277)

64,834,095

62,487,816

60,430,853

Net Current Assets/(Liabilities)

(5,509,957)

67,139,413

62,522,761

60,430,853

Net Tangible Assets

(1,230,081)

67,149,136

65,884,956

72,960,062

Net Monetary Assets

(8,095,277)

64,834,095

62,487,816

60,430,853

BALANCE SHEET ITEMS

Total Borrowings

0

5,665,496

0

0

Total Liabilities

177,160,677

198,662,911

161,898,053

68,987,913

Total Assets

175,930,596

265,812,047

227,783,009

141,947,975

Net Assets

(1,230,081)

67,149,136

65,884,956

72,960,062

Net Assets Backing

(1,230,081)

67,149,136

65,884,956

72,960,062

Shareholders' Funds

(1,230,081)

67,149,136

65,884,956

72,960,062

Total Share Capital

9,167,341

79,988,317

79,988,317

79,988,317

Total Reserves

(10,397,422)

(12,839,181)

(14,103,361)

(7,028,255)

LIQUIDITY (Times)

Cash Ratio

0.03

0.01

0.01

0.04

Liquid Ratio

0.95

1.33

1.39

1.88

Current Ratio

0.97

1.34

1.39

1.88

WORKING CAPITAL CONTROL (Days)

Stock Ratio

4

3

0

0

Debtors Ratio

62

3

53

17

Creditors Ratio

5

4

98

45

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.08

0.00

0.00

Liabilities Ratio

(144.02)

2.96

2.46

0.95

Times Interest Earned Ratio

6.57

(6.25)

0.00

0.00

Assets Backing Ratio

(0.13)

0.84

0.82

0.91

PERFORMANCE RATIO (%)

Operating Profit Margin

1.02

(0.37)

(3.66)

0.09

Net Profit Margin

0.97

(0.57)

(3.80)

0.01

Return On Net Assets

(244.01)

(1.32)

(16.51)

0.26

Return On Capital Employed

(244.01)

(1.32)

(16.51)

0.26

Return On Shareholders' Funds/Equity

(198.50)

(2.40)

(17.15)

0.02

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.86

UK Pound

1

Rs.98.82

Euro

1

Rs.80.71

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.