MIRA INFORM REPORT

 

 

Report Date :

17.05.2014

 

IDENTIFICATION DETAILS

 

Name :

TOEPFER INTERNATIONAL- ASIA PTE LTD

 

 

Formerly Known As :

ALFRED C. TOEPFER INTERNATIONAL PTE LTD

 

 

Registered Office :

100, Beach Road, 26-01, Shaw Towers, 189702

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

01.09.1976

 

 

Com. Reg. No.:

197601775-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of other Specific Commodities

 

 

No. of Employees :

60 [2014]

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

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.

:

197601775-R

COMPANY NAME

:

TOEPFER INTERNATIONAL- ASIA PTE LTD

FORMER NAME

:

ALFRED C. TOEPFER INTERNATIONAL PTE LTD (12/03/1988)

INCORPORATION DATE

:

01/09/1976

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

100, BEACH ROAD, 26-01, SHAW TOWERS, 189702, SINGAPORE.

BUSINESS ADDRESS

:

100 BEACH ROAD #26-01 SHAW TOWERS, 189702, SINGAPORE.

TEL.NO.

:

65-62932366/66222400

FAX.NO.

:

65-62927556

CONTACT PERSON

:

FREDERIK CHRISTOPH GROTH ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF OTHER SPECIFIC COMMODITIES

ISSUED AND PAID UP CAPITAL

:

17,201.00 ORDINARY SHARE, OF A VALUE OF SGD 17,201,000.00

SALES

:

USD 5,351,025,000 [2012]

NET WORTH

:

USD 56,130,000 [2012]

STAFF STRENGTH

:

60 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

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) wholesale of other specific commodities.

 

The immediate holding company of the Subject is ALFRED C. TOEPFER INTERNATIONAL NETHERLANDS B.V., a company incorporated in NETHERLANDS.

The ultimate holding company of the Subject is ARCHER DANIELS MIDLAND COMPANY, a company incorporated in UNITED STATES.

 

Share Capital History

Date

Issue & Paid Up Capital

15/02/2013

SGD 17,201,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ALFRED C. TOEPFER INTERNATIONAL NETHERLANDS B.V.

BOOMPJES 40, 3011 XB ROTTERDAM, THE NETHERLANDS, NETHERLANDS.

T04UF2175

17,201.00

100.00

 

 

 

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

------

 

 

 

17,201.00

100.00

 

 

 

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

 

CHINA

TOEPFER INTERNATIONAL (SHANGHAI) TRADING CO. LTD

100.00

31/12/2012

 

 

 

 

 

 

CHINA

TIA CHINA INVESTMENT LTD

100.00

31/12/2012

 

 

 

 

 

197601774E

SINGAPORE

INTERMARE TRANSPORT PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

 

CHINA

TOEPFER INTERNATIONAL TRADING (SHANGHAI) CO., LTD

100.00

31/12/2012

 

 

 

 

 

 

INDONESIA

P.T TOEPFER INTERNATIONAL INDONESIA

100.00

31/12/2012

 

 

 

 

 

473106M

MALAYSIA

TOEPFER INTERNATIONAL-ASIA (MALAYSIA) SDN. BHD.

100.00

31/12/2012

 

 

 

 

 

201026566M

SINGAPORE

TOEPFER INTERNATIONAL-ASIA (INVESTMENT) PTE. LTD.

100.00

31/12/2012

 

 

 

 

 

 

JAPAN

TOEPFER INTERNATIONAL (JAPAN) LTD

74.26

31/12/2012

 

 

 

 

 

 

THAILAND

TOEPFER INTERNATIONAL (THAILAND) LTD

70.97

31/12/2012

 

 

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. FREDERIK CHRISTOPH GROTH

Address

:

18, LEEDON ROAD, 267838, SINGAPORE.

IC / PP No

:

S7365827F

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

18/12/2012

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

DR KLAUS DIETER KATZORKE-WEIHE

Address

:

RANTZAUSTRASSE 40, 22926 AHRENSBURG, GERMANY.

IC / PP No

:

123933101

 

 

 

 

 

 

 

 

 

Nationality

:

GERMAN

Date of Appointment

:

18/07/2013

Remark

:

ALTERNATE DIRECTOR TO ROBERT DANIEL NISSER JR, DOMINGO ALEJANDRO LASTRA & THORSTEN TIEDEMANN

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

ROBERT DANIEL NISSER JR

Address

:

10A, CHEMIN DE LA GRIOTTIERE MIES 1295, SWITZERLAND.

IC / PP No

:

422736047

 

 

 

 

 

 

 

 

 

Nationality

:

AMERICAN

Date of Appointment

:

18/12/2012

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

THORSTEN TIEDEMANN

Address

:

FOEHRDENER STRASSE 8, 25563 WRIST, GERMANY.

IC / PP No

:

C1NN1W8N

 

 

 

 

 

 

 

 

 

Nationality

:

GERMAN

Date of Appointment

:

18/07/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 5

 

Name Of Subject

:

DOMINGO ALEJANDRO LASTRA

Address

:

IN DE BOST 6, 22587 HAMBURG, GERMANY.

IC / PP No

:

505673666

 

 

 

 

 

 

 

 

 

Nationality

:

AMERICAN

Date of Appointment

:

18/12/2012

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

1)

Name of Subject

:

FREDERIK CHRISTOPH GROTH

 

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHRISTINA YIP MOH SOW

 

IC / PP No

:

S1251595B

 

 

 

 

 

Address

:

718, UPPER CHANGI ROAD EAST, 02-09, CHANGI GREEN, 486849, 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

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

[

 

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

X

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

HIGH-QUALITY RAW MATERIALS TO THE FOOD AND FEEDSTUFFS INDUSTRY

 

 

 

 

 

Total Number of Employees:

 

YEAR

2014

2013

2011

 

 

 

 

 

 

 

GROUP

N/A

N/A

N/A

 

 

 

 

 

 

COMPANY

60

60

60

 

 

 

 

 

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of other specific commodities.

Toepfer has been active in trading grain, oilseeds and feedstuffs. Today, the worldwide organization of Toepfer International consists of the headquarters in Hamburg, and 38 branches all over the world.


Hamburg has been the head office of Toepfer International ever since the company was founded.


Toepfer International offers a comprehensive range of agricultural commodities in world trade.


The Subject's trading activities are concentrated on grain, feedstuffs, oilseeds, vegetable oils, and fertilizers.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

006566222400

Current Telephone Number

:

65-62932366/66222400

Match

:

YES

 

 

 

Address Provided by Client

:

100 BEACH ROAD # 26-01 SHAW TOWER SINGAPORE 189702

Current Address

:

100 BEACH ROAD #26-01 SHAW TOWERS, 189702, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


On 12th May 2014 we contacted one of the staff from the Subject and she provided some information.



FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

2.72%

]

 

Profit/(Loss) Before Tax

:

Increased

[

(13.91%)

]

 

Return on Shareholder Funds

:

Unfavourable

[

(7.16%)

]

 

Return on Net Assets

:

Unfavourable

[

(4.31%)

]

 

 

 

 

 

 

 

 

The higher turnover could be attributed to the favourable market condition.Higher losses before tax during the year could be due to the higher operating costs incurred. 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

[

7 Days

]

 

Debtor Ratio

:

Favourable

[

19 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 favourable debtors' days could be due to the good credit control measures implemented by the Subject. 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

[

0.88 Times

]

 

Current Ratio

:

Unfavourable

[

1.08 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

:

Unfavourable

[

(1.98 Times)

]

 

Gearing Ratio

:

Unfavourable

[

2.30 Times

]

 

 

 

 

 

 

 

 

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Although the Subject's turnover increased its profits however showed a reverse trend. The losses could be due to the management's failure to maintain its competitiveness in the market. 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's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

 

 

 

 

 

 

 

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)

 

 

 

 

 



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 1976, the Subject is a Private Limited company, focusing on wholesale of other specific commodities. The Subject has been in business for over 3 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. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment. The Subject is a large entity with strong capital position. We are confident with the Subject's business and its future growth prospect


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 a total workforce of 60 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.

Despite the higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. 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 managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Given a positive net worth standing at USD 56,130,000, the Subject should be able to maintain its business in the near terms.

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. 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 Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

 

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.


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

2012-12-31

2011-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

 

 

 

TURNOVER

5,351,025,000

5,209,417,000

 

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

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

Total Turnover

5,351,025,000

5,209,417,000

Costs of Goods Sold

(5,349,801,000)

(5,182,939,000)

 

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

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

Gross Profit

1,224,000

26,478,000

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

(3,645,000)

(3,200,000)

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

(3,645,000)

(3,200,000)

Taxation

(376,000)

(64,000)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

(4,021,000)

(3,264,000)

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

50,151,000

53,415,000

 

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

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

As restated

50,151,000

53,415,000

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

46,130,000

50,151,000

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

46,130,000

50,151,000

 

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

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

 

 

 

Others

1,223,000

9,043,000

 

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

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

 

1,223,000

9,043,000

 

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

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

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

1,437,000

1,736,000

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Subsidiary companies

12,837,000

2,835,000

Associated companies

1,260,000

1,260,000

Deferred assets

187,000

202,000

Others

2,640,000

2,532,000

 

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

16,924,000

6,829,000

 

 

 

 

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

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

TOTAL LONG TERM ASSETS

18,361,000

8,565,000

 

 

 

Stocks

96,384,000

115,270,000

Trade debtors

274,175,000

347,340,000

Other debtors, deposits & prepayments

369,000

331,000

Amount due from subsidiary companies

29,240,000

135,000

Amount due from related companies

103,662,000

94,327,000

Cash & bank balances

735,000

400,000

Others

4,979,000

5,636,000

 

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

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

TOTAL CURRENT ASSETS

509,544,000

563,439,000

 

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

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

TOTAL ASSET

527,905,000

572,004,000

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

71,229,000

57,242,000

Other creditors & accruals

4,575,000

5,616,000

Bank overdraft

19,260,000

15,399,000

Short term borrowings/Term loans

110,000,000

155,053,000

Amounts owing to holding company

69,757,000

27,301,000

Amounts owing to subsidiary companies

265,000

340,000

Amounts owing to related companies

181,180,000

233,918,000

Amounts owing to associated companies

12,943,000

7,277,000

Provision for taxation

564,000

564,000

Other liabilities

2,002,000

9,143,000

 

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

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

TOTAL CURRENT LIABILITIES

471,775,000

511,853,000

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

37,769,000

51,586,000

 

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

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

TOTAL NET ASSETS

56,130,000

60,151,000

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

10,000,000

10,000,000

 

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

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

TOTAL SHARE CAPITAL

10,000,000

10,000,000

 

 

 

Retained profit/(loss) carried forward

46,130,000

50,151,000

 

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

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

TOTAL RESERVES

46,130,000

50,151,000

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

56,130,000

60,151,000

 

 

 

 

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

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

 

56,130,000

60,151,000

 

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

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

 

 

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

 

 

Cash

735,000

400,000

Net Liquid Funds

(18,525,000)

(14,999,000)

Net Liquid Assets

(58,615,000)

(63,684,000)

Net Current Assets/(Liabilities)

37,769,000

51,586,000

Net Tangible Assets

56,130,000

60,151,000

Net Monetary Assets

(58,615,000)

(63,684,000)

BALANCE SHEET ITEMS

 

 

Total Borrowings

129,260,000

170,452,000

Total Liabilities

471,775,000

511,853,000

Total Assets

527,905,000

572,004,000

Net Assets

56,130,000

60,151,000

Net Assets Backing

56,130,000

60,151,000

Shareholders' Funds

56,130,000

60,151,000

Total Share Capital

10,000,000

10,000,000

Total Reserves

46,130,000

50,151,000

LIQUIDITY (Times)

 

 

Cash Ratio

0.00

0.00

Liquid Ratio

0.88

0.88

Current Ratio

1.08

1.10

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

7

8

Debtors Ratio

19

24

Creditors Ratio

5

4

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

2.30

2.83

Liabilities Ratio

8.41

8.51

Times Interest Earned Ratio

(1.98)

0.65

Assets Backing Ratio

5.61

6.02

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

(0.07)

(0.06)

Net Profit Margin

(0.08)

(0.06)

Return On Net Assets

(4.31)

9.71

Return On Capital Employed

(3.21)

7.73

Return On Shareholders' Funds/Equity

(7.16)

(5.43)

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.58.86

UK Pound

1

Rs.98.82

Euro

1

Rs.80.72

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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%)

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.