MIRA INFORM REPORT

 

 

Report Date :

19.05.2014

 

IDENTIFICATION DETAILS

 

Name :

BAYER (SOUTH EAST ASIA) PTE LTD

 

 

Formerly Known as :

BAYER POLYURETHANES ASIA PTE LTD

 

 

Registered Office :

63, Chulia Street, 14-00, 049514

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

15.05.1979

 

 

Com. Reg. No.:

197901344-Z

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

wholesaler of medicinal and pharmaceutical products. 

 

 

No of Employees :

300 [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 :

Exists

 

 

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. 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

 

 

 

 


* Adopted abbreviations :

SC - Subject Company (the company enquired by you)

 

N/A - Not Applicable

 

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

197901344-Z

COMPANY NAME

:

BAYER (SOUTH EAST ASIA) PTE LTD

FORMER NAME

:

BAYER POLYURETHANES ASIA PTE LTD (02/01/2002)
LYONDELL SINGAPORE PTE LTD. (04/04/2000)

INCORPORATION DATE

:

15/05/1979

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

63, CHULIA STREET, 14-00, 049514, SINGAPORE.

BUSINESS ADDRESS

:

OCBC CENTRE EAST, 63 CHULIA STREET, #14-00, 14TH FLOOR, 049514, SINGAPORE.

TEL.NO.

:

65-64961888

FAX.NO.

:

65-64961490

WEB SITE

:

WWW.BAYER.COM

CONTACT PERSON

:

IAN PATERSON ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

WHOLESALE OF MEDICINAL AND PHARMACEUTICAL PRODUCTS

 

 

 

ISSUED AND PAID UP CAPITAL

:

66,926,882.00 ORDINARY SHARE, OF A VALUE OF SGD 66,926,882.00 

 

 

 

SALES

:

SGD 155,746,500 [2012]

NET WORTH

:

SGD 159,066,598 [2012]

 

 

 

STAFF STRENGTH

:

300 [2014]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

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 medicinal and pharmaceutical products.

 

Share Capital History

Date

Issue & Paid Up Capital

16/05/2014

SGD 66,926,882.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

BAYER AKTIENGESELLSCHAFT

KAISER-WILHELM-ALLEE 1, 51373, LEVERKUSEN, GERMANY.

S79UF0211

66,926,882.00

100.00

 

 

 

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

------

 

 

 

66,926,882.00

100.00

 

 

 

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

=====

+ Also Director

 

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

IAN PATERSON

Address

:

CURT-BECKMANN STRASSE, 33, 40474, DUSSELDORF, GERMANY.

IC / PP No

:

761313633

 

 

 

 

 

 

 

 

 

Nationality

:

BRITISH

Date of Appointment

:

01/04/2008

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

TOBIAS FELIX MANUEL MARCHAND

Address

:

25, JALAN SAMPURNA, 268303, SINGAPORE.

IC / PP No

:

G5156384R

 

 

 

 

 

 

 

 

 

Nationality

:

GERMAN

Date of Appointment

:

01/05/2012

 

 

 

 

 

 

 

 

 

 

 

 

 


DIRECTOR 3

 

Name Of Subject

:

RAINER STEINMETZ

Address

:

82, BAYSHORE ROAD, 18 - 30, COSTA DEL SOL, 469993, SINGAPORE.

IC / PP No

:

G6452829M

 

 

 

 

 

 

 

 

 

Nationality

:

GERMAN

Date of Appointment

:

27/09/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

YIM POON WAH

Address

:

60, TREVOSE CRESCENT, 04 - 23, TREVOSE, THE, 298090, SINGAPORE.

IC / PP No

:

S1344599J

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/01/2007

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 5

 

Name Of Subject

:

JIANG WEI

Address

:

238, ORCHARD BOULEVARD, 20 - 07, ORCHARD RESIDENCES, THE, 237973, SINGAPORE.

IC / PP No

:

G5068839P

 

 

 

 

 

 

 

 

 

Nationality

:

CHINESE

Date of Appointment

:

08/01/2014

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

1)

Name of Subject

:

IAN PATERSON

 

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

PRICEWATER HOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

JAYANTHI RAVI

 

IC / PP No

:

S6862227A

 

 

 

 

 

Address

:

5, TANJONG RHU ROAD, 14 - 04 , WATERSIDE, THE,, 436882, 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 against the Subject whether the subject has been involved in any litigation. 

LEGAL ACTION

 

 

 

Code No

:

99

Case No

:

1909

 

 

 

 

 

Year

:

2008

Place

:

SINGAPORE

 

 

 

 

 

Court

:

DISTRICT COURT

 

 

 

 

 

 

 

 

Date Filed

:

19/06/2008

 

 

 

 

 

 

 

 

Solicitor

:

TANG KHIN WAI

 

 

 

 

 

 

 

 

Solicitor Ref

:

TKW/JW/332/07

 

 

 

 

 

 

 

 

Solicitor Firm

:

TANG KHIN WAI & CO

 

 

 

 

 

Plaintiff

:

MANAGEMENT CORPORATION STRATA TITLE PLAN NO. 1444

 

 

 

Defendants

:

BAYER (SOUTH EAST ASIA) PTE LTD (197901344)

 

 

 

 

 

Remark

:

OTHERS / MISCELLANEOUS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOTE:

Please check with creditors for confirmation as alleged debts may have been paid since recorded or are being disputed. The person who has been sued has the same name as the subject. However, we are unable to determine whether the person sued is the one and the same person.

 

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

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

ASIA

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

MEDICINAL AND PHARMACEUTICAL PRODUCTS

 

 

 

 

 

Total Number of Employees:

YEAR

2014

 


GROUP

N/A

 

 

 

 

 

 

 

 

COMPANY

300

 

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of medicinal and pharmaceutical products. 

The Subject is a member of the Bayer Group of Companies.

Bayer is a global enterprise with core competencies in the fields of health care, agriculture and high-tech polymer materials. 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-64961888

Match

:

N/A

 

 

 

Address Provided by Client

:

63, CHUILA STREET, OCBC CENTER EAST 14TH FLOOR, SINGAPORE 049514

Current Address

:

OCBC CENTRE EAST, 63 CHULIA STREET, #14-00, 14TH FLOOR, 049514, SINGAPORE.

Match

:

NO

 

Other Investigations

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

The address provided is incomplete.

FINANCIAL ANALYSIS

 

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

25.50%

]

 

Profit/(Loss) Before Tax

:

Decreased

[

32.63%

]

 

Return on Shareholder Funds

:

Acceptable

[

15.27%

]

 

Return on Net Assets

:

Acceptable

[

16.46%

]

 

 

 

 

 

 

 

 

The higher turnover could be attributed to the favourable market condition and the Subject could be gaining the market share progressively.The Subject's profit fell sharply because of the high operating costs incurred. The Subject's management had generated acceptable return for its shareholders using its assets.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

30 Days

]

 

Debtor Ratio

:

Unfavourable

[

76 Days

]

 

Creditors Ratio

:

Favourable

[

31 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

[

0.96 Times

]

 

Current Ratio

:

Unfavourable

[

1.16 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

:

Favourable

[

20.09 Times

]

 

Gearing Ratio

:

Favourable

[

0.05 Times

]

 

 

 

 

 

 

 

 

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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 :

 

 

 

 

 

 

Although the Subject's turnover had increased, its profits had declined over the same corresponding period. This could be due to the stiffer market competition and / or higher operating costs which lowered the Subject's profit margin. 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. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 : STABLE

 

 

 

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 1979, the Subject is a Private Limited company, focusing on wholesale of medicinal and pharmaceutical products. 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 holding company 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 is a fairly large and rapidly growing company with over 300 staff in its 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. 

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its 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 SGD 159,066,598, the Subject should be able to maintain its business in the near terms. 

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors. 

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. 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

BAYER (SOUTH EAST ASIA) PTE LTD

 

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

SGD

SGD

 

 

 

TURNOVER

155,746,500

124,105,320

 

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

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

Total Turnover

155,746,500

124,105,320

Costs of Goods Sold

(107,095,569)

(81,442,655)

 

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

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

Gross Profit

48,650,931

42,662,665

 

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

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

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

24,991,132

37,096,634

 

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

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

PROFIT/(LOSS) BEFORE TAXATION

24,991,132

37,096,634

Taxation

(697,401)

(3,669,577)

 

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

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

PROFIT/(LOSS) AFTER TAXATION

24,293,731

33,427,057

 

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

As previously reported

67,845,985

34,418,928

 

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

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

As restated

67,845,985

34,418,928

 

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

92,139,716

67,845,985

 

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

92,139,716

67,845,985

 

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

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

 

 

 

Term loan / Borrowing

1,309,277

1,821,852

 

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

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

 

1,309,277

1,821,852

 

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

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

 

 

 

BALANCE SHEET

 

 

BAYER (SOUTH EAST ASIA) PTE LTD

 

ASSETS EMPLOYED:

 

 

FIXED ASSETS

12,691,068

16,634,992

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

Subsidiary companies

20,881,202

20,881,202

 

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

20,881,202

20,881,202

 

 

 

Own goodwill

115,821,180

132,834,309

 

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

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

TOTAL INTANGIBLE ASSETS

115,821,180

132,834,309

 

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

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

TOTAL LONG TERM ASSETS

149,393,450

170,350,503

 

 

 

Stocks

12,766,497

9,980,654

Trade debtors

32,224,278

31,101,744

Other debtors, deposits & prepayments

897

1,427,084

Amount due from holding company

155,640

150,441

Amount due from related companies

25,105,774

28,067,143

Cash & bank balances

278,451

263,864

Others

3,484,406

3,713,983

 

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

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

TOTAL CURRENT ASSETS

74,015,943

74,704,913

 

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

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

TOTAL ASSET

223,409,393

245,055,416

 

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

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

 

 

 

CURRENT LIABILITIES

 

 

Trade creditors

9,063,358

3,341,470

Other creditors & accruals

31,365,869

22,596,039

Bank overdraft

27,070

-

Short term borrowings/Term loans

7,508,000

62,737,000

Amounts owing to holding company

83,418

235,285

Amounts owing to related companies

14,569,688

14,052,022

Provision for taxation

939,361

2,209,567

Other liabilities

20,918

109,345

 

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

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

TOTAL CURRENT LIABILITIES

63,577,682

105,280,728

 

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

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

NET CURRENT ASSETS/(LIABILITIES)

10,438,261

(30,575,815)

 

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

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

TOTAL NET ASSETS

159,831,711

139,774,688

 

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

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

 

 

 

SHARE CAPITAL

 

 

Ordinary share capital

66,926,882

66,926,882

 

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

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

TOTAL SHARE CAPITAL

66,926,882

66,926,882

 

 

 

Retained profit/(loss) carried forward

92,139,716

67,845,985

 

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

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

TOTAL RESERVES

92,139,716

67,845,985

 

 

 

 

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

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

SHAREHOLDERS' FUNDS/EQUITY

159,066,598

134,772,867

 

 

 

Deferred taxation

765,113

1,134,571

Others

-

3,867,250

 

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

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

TOTAL LONG TERM LIABILITIES

765,113

5,001,821

 

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

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

 

159,831,711

139,774,688

 

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

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

 

 

 

 

 

 

FINANCIAL RATIO

 

 

BAYER (SOUTH EAST ASIA) PTE LTD

 

TYPES OF FUNDS

 

 

Cash

278,451

263,864

Net Liquid Funds

251,381

263,864

Net Liquid Assets

(2,328,236)

(40,556,469)

Net Current Assets/(Liabilities)

10,438,261

(30,575,815)

Net Tangible Assets

44,010,531

6,940,379

Net Monetary Assets

(3,093,349)

(45,558,290)

BALANCE SHEET ITEMS

 

 

Total Borrowings

7,535,070

62,737,000

Total Liabilities

64,342,795

110,282,549

Total Assets

223,409,393

245,055,416

Net Assets

159,831,711

139,774,688

Net Assets Backing

159,066,598

134,772,867

Shareholders' Funds

159,066,598

134,772,867

Total Share Capital

66,926,882

66,926,882

Total Reserves

92,139,716

67,845,985

LIQUIDITY (Times)

 

 

Cash Ratio

0.00

0.00

Liquid Ratio

0.96

0.61

Current Ratio

1.16

0.71

WORKING CAPITAL CONTROL (Days)

 

 

Stock Ratio

30

29

Debtors Ratio

76

91

Creditors Ratio

31

15

SOLVENCY RATIOS (Times)

 

 

Gearing Ratio

0.05

0.47

Liabilities Ratio

0.40

0.82

Times Interest Earned Ratio

20.09

21.36

Assets Backing Ratio

0.66

0.10

PERFORMANCE RATIO (%)

 

 

Operating Profit Margin

16.05

29.89

Net Profit Margin

15.60

26.93

Return On Net Assets

16.46

27.84

Return On Capital Employed

9.54

14.28

Return On Shareholders' Funds/Equity

15.27

24.80

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 :

SUM

 

 

Report Prepared by :

MNL

 

 

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.