MIRA INFORM REPORT

 

 

Report Date :

21.05.2014

 

IDENTIFICATION DETAILS

 

Name :

NEXT SOURCING LTD.

 

 

Registered Office :

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing

 

 

Country :

Hong Kong

 

 

Date of Incorporation :

04.10.1983

 

 

Com. Reg. No.:

08641626

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Exporter of all kinds of fashion garments

 

 

No. of Employees

80

 

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)

Hong Kong

A2

A2

 

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

 


 

HONG KONG - ECONOMIC OVERVIEW

 

Hong Kong has a free market economy, highly dependent on international trade and finance - the value of goods and services trade, including the sizable share of re-exports, is about four times GDP. Hong Kong has no tariffs on imported goods, and it levies excise duties on only four commodities, whether imported or produced locally: hard alcohol, tobacco, hydrocarbon oil, and methyl alcohol. There are no quotas or dumping laws. Hong Kong's open economy left it exposed to the global economic slowdown that began in 2008. Although increasing integration with China, through trade, tourism, and financial links, helped it to make an initial recovery more quickly than many observers anticipated, its continued reliance on foreign trade and investment leaves it vulnerable to renewed global financial market volatility or a slowdown in the global economy. The Hong Kong government is promoting the Special Administrative Region (SAR) as the site for Chinese renminbi (RMB) internationalization. Hong Kong residents are allowed to establish RMB-denominated savings accounts; RMB-denominated corporate and Chinese government bonds have been issued in Hong Kong; and RMB trade settlement is allowed. The territory far exceeded the RMB conversion quota set by Beijing for trade settlements in 2010 due to the growth of earnings from exports to the mainland. RMB deposits grew to roughly 12% of total system deposits in Hong Kong by the end of 2013. The government is pursuing efforts to introduce additional use of RMB in Hong Kong financial markets and is seeking to expand the RMB quota. The mainland has long been Hong Kong's largest trading partner, accounting for about half of Hong Kong's total trade by value. Hong Kong's natural resources are limited, and food and raw materials must be imported. As a result of China's easing of travel restrictions, the number of mainland tourists to the territory has surged from 4.5 million in 2001 to 34.9 million in 2012, outnumbering visitors from all other countries combined. Hong Kong has also established itself as the premier stock market for Chinese firms seeking to list abroad. In 2012 mainland Chinese companies constituted about 46.6% of the firms listed on the Hong Kong Stock Exchange and accounted for about 57.4% of the Exchange's market capitalization. During the past decade, as Hong Kong's manufacturing industry moved to the mainland, its service industry has grown rapidly. Credit expansion and tight housing supply conditions have caused Hong Kong property prices to rise rapidly; consumer prices increased by more than 4% in 2013. Lower and middle income segments of the population are increasingly unable to afford adequate housing. Hong Kong continues to link its currency closely to the US dollar, maintaining an arrangement established in 1983. In 2013, Hong Kong and China signed new agreements under the Closer Economic Partnership Agreement, adopted in 2003 to forge closer ties between Hong Kong and the mainland. The new measures, effective from January 2014, cover services and trade facilitation, and will improve access to the mainland's service sector for Hong Kong-based companies

Source : CIA

 

 

 


Company name and address

                                                                                    

NEXT  SOURCING  LTD.

 

 

ADDRESS:            

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing, Hong Kong.

 

PHONE:                  852-2739 2173  (12 lines)

 

FAX:                       852-2724 1697,  2907 1653,  2907 1939

 

E-MAIL:                  hrdept@nextsl.com.hk

 

 

MANAGEMENT

 

Managing Director:  Mr. Luk Kam Tim, Jimmy

 

 

SUMMARY

 

Incorporated on:            4th October, 1983.

 

Organization:                 Private Limited Company.

 

Capital: Nominal:           HK$20,010,000.00

Issued:                         HK$20,010,000.00

 

Business Category:       Garment Exporter.

 

Group Revenue:            £3,740.0 million  (Year ended 31-01-2014)

 

Employees:                  80.

 

Main Dealing Banker:     The Hongkong & Shanghai Banking Corp. Ltd., Hong Kong.

 

Banking Relation:          Good.


Company name and address

 

NEXT  SOURCING  LTD.

 

ADDRESS:

 

Registered Head Office:-

Room 1203-1205, 12/F. & 14/F., Cityplaza One, 1111 King’s Road, Taikoo Shing, Hong Kong.

 

Immediate Holding Company:-

Next Brand Ltd., UK.

 

Intermediate Holding Company:-

Next Group PLC, UK.

 

Ultimate Holding Company:-

Next PLC, UK.

 

Associated Companies:-

Next Group of Companies

Cairns Ltd., Hong Kong.

Choice Discount Stores Ltd., UK.

Cotton Traders Holdings Ltd., UK.

Cotton Traders Ltd., UK.

First Retail Finance Ltd., UK.

Lipsy Ltd., UK.

Next (Asia) Ltd., Hong Kong.

Next Directory, UK.  [A division of Next Retail Ltd.]

Next Distribution Ltd., UK.

Next Europe BV, the Netherlands.

Next Financial Services Ltd., UK.

Next Manufacturing (Pvt) Ltd., Sri Lanka.

Next Retail Ltd., UK.

Next Sourcing VM Ltd., Hong Kong.

Next Transport Ltd., UK.

 

 

BUSINESS REGISTRATION NUMBER

 

08641626

 

 

 

COMPANY FILE NUMBER

 

0128942

 

 

MANAGEMENT

 

Managing Director:  Mr. Luk Kam Tim, Jimmy

 

 

CAPITAL

 

Nominal Share Capital: HK$20,010,000.00 (Divided into 5,000,000 Ordinary shares and 15,010,000 Non-voting Deferred shares of HK$1.00 each)

 

Issued Share Capital: HK$20,010,000.00

 

 

SHAREHOLDERS

(As per registry dated 04-10-2013)

Name

 

No. of shares

 

 


Ordinary

Non-voting Deferred

Next Brand Ltd.

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

4,999,999

10,010,000

Next Group PLC

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

1

-

Next Transport Ltd.

Desford Road, Enderby, Leicester, LE19 4AT, UK.

 

-

5,000,000

 

 

––––––––

–––––––––

 

Total:

5,000,000

=======

15,010,000

========

 

 

DIRECTORS

(As per registry dated 04-10-2013)

Name

(Nationality)

 

Address

LUK Kam Tim, Jimmy

Flat C, 19/F., Block 1, Victoria Centre, 15 Watson Road, 15 Watson Road, North Point, Hong Kong.

 

WONG Yiu Kwan

Flat D, 38/F., Block 5, Scenic View, 63 Fung Shing Street, Kowloon, Hong Kong.

 

David KEENS

Dingley House, 25 Harborough Road, Dingley, Market Harborough, Leicestershire LE16 8PQ, UK.

 

 

SECRETARY

           

WONG Yiu Kwan  (As per registry dated 04-10-2013)

 

 

HISTORY

 

The subject was incorporated on 4th October, 1983 as a private limited liability company under the Hong Kong Companies Ordinance.

Originally the subject was registered under the name of Silversheen Ltd., name changed to Next (Hong Kong) Ltd. on 8th February, 1985; changed to Next (Asia) Ltd. on 25th March, 1998; and further to the present style on 8th October, 2004.

Apart from these, neither material change nor amendment has been ever traced and noted.

 

 

OPERATIONS

 

Activities:                      Exporter.

           

Lines:                           All kinds of fashion garments.

 

Employees:                  80.

 

Commodities Imported: Hong Kong, China, other Asian countries, etc.

 

Markets:                        Europe (main), US, etc.

 

Group Revenue (continuing operations):-

£3,260.9 million  (Year ended 29-01-2010)

£3,297.7 million  (Year ended 31-01-2011)

£3,441.1 million  (Year ended 31-01-2012)

£3,562.8 million  (Year ended 31-01-2013)

£3,740.0 million  (Year ended 31-01-2014)

 

Terms/Sales:                 L/C, T/T, etc.

 

Terms/Buying:               L/C, T/T, etc.

 

MEMBERSHIP:

The Hong Kong General Chamber of Commerce, Hong Kong.
[Membership No. HKN0038]

 

 

FINANCIAL INFORMATION

 

Nominal Share Capital: HK$20,010,000.00 (Divided into 5,000,000 Ordinary shares and 15,010,000 Non-voting Deferred shares of HK$1.00 each)

 

Issued Share Capital:     HK$20,010,000.00

 

Group Net Profit:          

£364.0 million  (Year ended 29-01-2010)

£400.9 million  (Year ended 31-01-2011)

£474.8 million  (Year ended 31-01-2012)

£508.6 million  (Year ended 31-01-2013)

£553.2 million  (Year ended 31-01-2014)

 

Group Net Worth:         

£133.4 million    (As at 29-01-2010)

£232.4 million    (As at 31-01-2011)

£222.7 million    (As at 31-01-2012)

£285.6 million    (As at 31-01-2013)

£286.2 million    (As at 31-01-2014)

 

Profit or Loss:               Business was profitable in the past five years.

 

Condition:                     Keeping in an active and satisfactory manner.

 

Facilities:                      Making active use of general banking facilities.

 

Payment:                      So far so good.

 

Commercial Morality:     Good.

 

Banker:                         The Hongkong & Shanghai Banking Corp. Ltd., Hong Kong.

 

Standing:                      Very Good.

 

 

 

GENERAL

 

Next Sourcing Ltd., formerly known as Next (Asia) Ltd., is a wholly-owned subsidiary of Next Brand Ltd. which is a UK-based firm.  The subject’s ultimate holding company Next PLC [Next] is also a UK-based firm.

The subject is engaged in garment designing and sourcing.  Its lines of business are the same as its holding companies, more or less.

Besides Hong Kong, the subject has operations in mainland China, Romania, Sri Lanka, India, Turkey and the United Kingdom.  It is engaged in the design, sourcing, buying, merchandising and quality control of Next products.

Next is a rather significant UK-based retail and mail order company with retail stores in the United Kingdom, the United States, France, the Middle East and South East Asia.

The subject is trading in all kinds of garments and related products.  Products have been exported to the United Kingdom and the other European countries.  Commodities are imported from China or other Asian countries.  Business has been active.

The predecessor of Next, J. Hepworth & Son, was established in Leeds in the United Kingdom in 1864.  In 1986, J. Hepworth & Son changed name to Next.  It acquired Grattan PLC (mail order company) in the same year.

Next is a UK-based retailer offering stylish, good quality products in clothing, footwear, accessories and home products.  Next distributes through three main channels: Next Retail, a chain of more than 500 stores in the United Kingdom and Eire; the Next Directory, a direct mail catalogue and transactional website with more than 2 million active customers; and Next International, with more than 170 stores overseas.

Other businesses in the Next Group include:-

·         Next Sourcing, which designs, sources and buys Next branded products;

·         Lipsy, which designs and sells its own branded younger women’s fashion products through wholesale, retail and internet channels; and

·         Ventura, which provides customer services management to clients wishing to outsource their customer contact administration and fulfilment activities.

Next has been a listed company in the United Kingdom.  For the fiscal year ended January 2014, the Next Group’s revenue amounted to ₤3,740.0 million, increased by 5.0% as compared with FY 2013 which was ₤3,562.8 million.  Profit after tax amounted to ₤553.2 million, increased by 8.8% as compared with ₤508.6 million of FY 2013.  Overall business is good.

Unlike many high street retailers, Next designs and directly sources the vast majority of its products.  It can do more to leverage its design resources and sourcing base to produce better quality fabrics, print designs, trim detailing and make up.

Next has also adjusted its buying cycle to reflect the continuing trend for consumers to buy closer to the point at which they need the clothing.  Its aim is to increase the availability of cold weather clothing in January, February and March and warm weather clothing in August and September.  Going forward it will move away from a two season buying cycle to a four season cycle and its customers will see a bigger change from spring into summer (in April) and autumn into winter (in October).

Over the last 6 years Next has made significant progress in developing its Home business.  Trading space has more than doubled to 1.7 million square feet and Home sales now account for 18% of its total turnover.  Over the next few years it intends to grow Home further by adding retail space and improving its online functionality.

Next competes for business against the many other suppliers to NEXT Retail and NEXT Directory, it continued to provide more than 40% of NEXT Brand stock.  Each of its in-country offices operates in a very competitive environment, both against external suppliers and other Next offices.  Its franchise business, with partners operating 173 stores in 35 countries, continued to grow both sales and profits.  The number of directly owned stores has been reduced to 16 and they broke even for the first time.  Its 11 stores in Central Europe made a small profit, offset by a small loss in China.  It does not aim to expand its directly owned international stores.

In 2014, the Group has 15,929 male employees and 34,138 female employees.

The history of the subject in Hong Kong is over thirty years.

The subject is fully supported by the Group.

On the whole, in view of the background and parentage of the subject, consider it good for normal business engagements.

 

 

REMARKS

 

Brief personal profile of the principal director:-

Mr. David Keens, Aged 60, is an Group Finance Director, Joined Next in 1686 as Group Treasurer and was appointed to the Board in 1991.  Previous experience includes seven years in the accountancy profession and nine years in the UK and overseas operations of multinational manufacturers of consumer goods, with roles including Group Treasurer and Finance Director.  Professional qualifications include the Association of Chartered Certified Accountants and the Association of Corporate Treasurers.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.74

UK Pound

1

Rs.98.77

Euro

1

Rs.80.52

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.