MIRA INFORM REPORT

 

 

Report Date :

24.05.2014

 

IDENTIFICATION DETAILS

 

Name :

CELAL TEKSTIL SANAYI VE TICARET LTD. STI.

 

 

Registered Office :

Terazidere Mah. Sema Sok. No:28/1 Bayrampasa  Istanbul

 

 

Country :

Turkey

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

31.05.2002

 

 

Com. Reg. No.:

477037

 

 

Legal Form :

Limited Company

 

 

Line of Business :

Manufacture and trade of prayer rug, fabric and carpet

 

 

No. of Employees

15

 

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)

Turkey

B1

B1

 

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

 

TURKEY - ECONOMIC OVERVIEW

 

Turkey's largely free-market economy is increasingly driven by its industry and service sectors, although its traditional agriculture sector still accounts for about 25% of employment. An aggressive privatization program has reduced state involvement in basic industry, banking, transport, and communication, and an emerging cadre of middle-class entrepreneurs is adding dynamism to the economy and expanding production beyond the traditional textiles and clothing sectors. The automotive, construction, and electronics industries are rising in importance and have surpassed textiles within Turkey's export mix. Oil began to flow through the Baku-Tbilisi-Ceyhan pipeline in May 2006, marking a major milestone that will bring up to 1 million barrels per day from the Caspian to market. Several gas pipelines projects also are moving forward to help transport Central Asian gas to Europe through Turkey, which over the long term will help address Turkey's dependence on imported oil and gas to meet 97% of its energy needs. After Turkey experienced a severe financial crisis in 2001, Ankara adopted financial and fiscal reforms as part of an IMF program. The reforms strengthened the country's economic fundamentals and ushered in an era of strong growth averaging more than 6% annually until 2008. Global economic conditions and tighter fiscal policy caused GDP to contract in 2009, but Turkey's well-regulated financial markets and banking system helped the country weather the global financial crisis and GDP rebounded strongly to around 9% in 2010-11, as exports returned to normal levels following the recession. Growth dropped to roughly 3-4% in 2012-13. Turkey's public sector debt to GDP ratio has fallen below 40%, and two rating agencies upgraded Turkey's debt to investment grade in 2012 and 2013. Turkey remains dependent on often volatile, short-term investment to finance its large current account deficit. The stock value of FDI reached nearly $195 billion at year-end 2013, reflecting Turkey's robust growth even in the face of economic turmoil in Europe, the source of much of Turkey's FDI. Turkey's relatively high current account deficit, domestic political uncertainty, and turmoil within Turkey's neighborhood leave the economy vulnerable to destabilizing shifts in investor confidence

Source : CIA

 

 

 

COMPANY IDENTIFICATION

 

 

NAME

:

CELAL TEKSTIL SANAYI VE TICARET LTD. STI.

HEAD OFFICE ADDRESS

:

Terazidere Mah. Sema Sok. No:28/1 Bayrampasa  Istanbul / Turkey

PHONE NUMBER

:

90-212-567 08 36

 

FAX NUMBER

:

90-212-567 08 36

 

 

 

LEGAL STATUS AND HISTORY

 

 

TAX OFFICE

:

Bayrampasa

TAX NO

:

2040176652

REGISTRATION NUMBER

:

477037

REGISTERED OFFICE

:

Istanbul Chamber of Commerce

DATE ESTABLISHED

:

31.05.2002

ESTABLISHMENT GAZETTE DATE/NO

:

05.06.2002/5563

LEGAL FORM

:

Limited Company

TYPE OF COMPANY

:

Private

REGISTERED CAPITAL

:

TL   1.100.000

 

HISTORY

:

Previous Registered Capital

:

TL 25.000

Changed On

:

13.11.2006 (Commercial Gazette Date /Number 16.11.2006/ 6684)

Previous Registered Capital

:

TL 200.000

Changed On

:

25.12.2013 (Commercial Gazette Date /Number 30.12.2013/ 8475)

Previous Address

:

60. Yil Cad. Ayranci Sanayi Sitesi F Blok Mutlu Ishani No:15 K:3 Bayrampasa Istanbul

Changed On

:

25.12.2013 (Commercial Gazette Date /Number 30.12.2013/ 8475)

 


OWNERSHIP / MANAGEMENT

 

 

SHAREHOLDERS

:

Lutfi Tutunmaz

50 %

Celal Tutunmaz

50 %

 

 

SISTER COMPANIES

:

Declared to be: None

 

SUBSIDIARIES

:

None

 

DIRECTORS

:

Lutfi Tutunmaz

 

Celal Tutunmaz

 

 

 

OPERATIONS

 

 

BUSINESS ACTIVITIES

:

Manufacture and trade of prayer rug, fabric and carpet.

 

NACE CODE

:

DB.17.00

 

SECTOR

:

Textile

 

NUMBER OF EMPLOYEES

:

15

 

NET SALES

:

3.680 TL Thousand

(2011) 

4.904 TL Thousand

(2012) 

5.962 TL Thousand

(2013) 

 

 

IMPORT COUNTRIES

:

India

 

MERCHANDISE IMPORTED

:

Yarn

 

HEAD OFFICE ADDRESS

:

Terazidere Mah. Sema Sok. No:28/1 Bayrampasa  Istanbul / Turkey ( rented )

 

 

BRANCHES

:

Head Office/Production Plant  :  Terazidere Mah. Sema Sok. No:28/1 Bayrampasa Istanbul/Turkey

 

Production Plant  :  Ikitelli O.S.B. Enkoop San. Sit. Yuce Is Merkezi Zemin Kat Ikitelli Basaksehir Istanbul/Turkey

 

INVESTMENTS

:

None

 

 

 

 

TREND OF BUSINESS

:

There was an upwards trend in  2013.

SIZE OF BUSINESS

:

Upper-Medium

 

 

FINANCE

 

 

MAIN DEALING BANKS

:

Akbank Yenibosna Branch

 

CREDIT FACILITIES

:

The subject company is making use of credit facilities.

 

PAYMENT BEHAVIOUR

:

No payment delays have come to our knowledge.

 

KEY FINANCIAL ELEMENTS

:

 

(2012) TL Thousand

(2013) TL Thousand

 

 

 

Net Sales

4.904

5.962

 

 

 

Profit (Loss) Before Tax

174

110

 

 

 

Stockholders' Equity

1.002

 

 

 

 

Total Assets

7.078

 

 

 

 

Current Assets

5.434

 

 

 

 

Non-Current Assets

1.644

 

 

 

 

Current Liabilities

6.076

 

 

 

 

Long-Term Liabilities

0

 

 

 

 

Gross Profit (loss)

447

712

 

 

 

Operating Profit (loss)

222

430

 

 

 

Net Profit (loss)

138

110

 

 

 

 

 

COMMENT ON FINANCIAL POSITION

 

THE DETAILS OF THE CAPITAL INCREASE  AFTER LAST BALANCE SHEET

 

:

Cash Part

:142.300 TL

Equity Part

:757.700 TL

Payment Due Date

:25.12.2015

 

Capitalization

Insufficient

Remarks on Capitalization

A part of liabilities consist of loans from shareholders. 

 

There has been capital increase after the last balance sheet date. The capital increase is expected to have a slight positive effect on equity total since the last balance sheet date.

 

Liquidity

Insufficient As of 31.12.2012

Remarks On Liquidity

A part of current liabilities consist of short-term loans from shareholders rather than liabilities to third parties. 

 

The favorable gap between average collection and average payable period has a positive effect on liquidity.

 

Profitability

In Order Operating Profitability  in 2012

In Order Net Profitability  in 2012

Good Operating Profitability  in 2013

Low Net Profitability  in 2013

 

Gap between average collection and payable periods

Favorable in 2012

General Financial Position

Passable

 

 

Incr. in producers’ price index

 

Average USD/TL

Average EUR/TL

Average GBP/ TL

 ( 2011 )

13,33 %

1,6797

2,3378

2,6863

 ( 2012 )

2,45 %

1,7995

2,3265

2,8593

 ( 2013 )

6,97 %

1,9179

2,5530

3,0178

 ( 01.01-30.04.2014)

5,61 %

2,1807

2,9954

3,6333

 

 


BALANCE SHEETS

 

 

 ( 31.12.2012 )  TL Thousand

 

CURRENT ASSETS

5.434

0,77

Not Detailed Current Assets

0

0,00

Cash and Banks

216

0,03

Marketable Securities

0

0,00

Account Receivable

1.397

0,20

Other Receivable

55

0,01

Inventories

1.747

0,25

Advances Given

1.458

0,21

Accumulated Construction Expense

0

0,00

Other Current Assets

561

0,08

NON-CURRENT ASSETS

1.644

0,23

Not Detailed Non-Current Assets

0

0,00

Long-term Receivable

0

0,00

Financial Assets

0

0,00

Tangible Fixed Assets (net)

1.629

0,23

Intangible Assets

10

0,00

Deferred Tax Assets

0

0,00

Other Non-Current Assets

5

0,00

TOTAL ASSETS

7.078

1,00

CURRENT LIABILITIES

6.076

0,86

Not Detailed Current Liabilities

0

0,00

Financial Loans

652

0,09

Accounts Payable

3.601

0,51

Loans from Shareholders

1.691

0,24

Other Short-term Payable

12

0,00

Advances from Customers

100

0,01

Accumulated Construction Income

0

0,00

Taxes Payable

14

0,00

Provisions

6

0,00

Other Current Liabilities

0

0,00

LONG-TERM LIABILITIES

0

0,00

Not Detailed Long-term Liabilities

0

0,00

Financial Loans

0

0,00

Securities Issued

0

0,00

Long-term Payable

0

0,00

Loans from Shareholders

0

0,00

Other Long-term Liabilities

0

0,00

Provisions

0

0,00

STOCKHOLDERS' EQUITY

1.002

0,14

Not Detailed Stockholders' Equity

0

0,00

Paid-in Capital

200

0,03

Cross Shareholding Adjustment of Capital

0

0,00

Inflation Adjustment of Capital

3

0,00

Equity of Consolidated Firms

0

0,00

Reserves

661

0,09

Revaluation Fund

0

0,00

Accumulated Losses(-)

0

0,00

Net Profit (loss)

138

0,02

TOTAL LIABILITIES AND EQUITY

7.078

1,00

 

             

REMARKS ON FINANCIAL STATEMENT

:

At the financial statements according to TAS, "Cheques Received" and "Outstanding Cheques" figures are under "Cash And Banks" figure.Beginning from the financial statements of 31.12.2011, "Cheques Received" and "Outstanding Cheques" figures are given under "Account Receivable" figure and "Account Payable" figure respectively.                                                                                                 

In the sub-items of "Account Receivable", TL thousand 0 is "Doubtful Trade Receivables" at the last balance sheet.                                                             

The details of "Other Receivable" figure at the last balance sheet (TL Thousand): Due From Shareholders:0,Due From Participations:0, Due From Affiliated Companies:0,Due From Personnel:0,Other Miscellaneous Receivables:55,Other Receivable Total:55      

 

 TL thousand 0 of "Tax Payable" is due to "Overdue, Delayed or Deferred Tax by Installments and Other Liabilities" at the last balance sheet.

 

 At the last income statement TL thousand 442 of the other expenses is due to "Loss from Foreign Currency Exchange" .

 

 

INCOME STATEMENTS

 

 

(2012) TL Thousand

 

(2013) TL Thousand

 

Net Sales

4.904

1,00

5.962

1,00

Cost of Goods Sold

4.457

0,91

5.250

0,88

Gross Profit

447

0,09

712

0,12

Operating Expenses

225

0,05

282

0,05

Operating Profit

222

0,05

430

0,07

Other Income

69

0,01

237

0,04

Other Expenses

49

0,01

442

0,07

Financial Expenses

68

0,01

115

0,02

Minority Interests

0

0,00

0

0,00

Profit (loss) of consolidated firms

0

0,00

0

0,00

Profit (loss) Before Tax

174

0,04

110

0,02

Tax Payable

36

0,01

0

0,00

Postponed Tax Gain

0

0,00

0

0,00

Net Profit (loss)

138

0,03

110

0,02

 


FINANCIAL RATIOS

 

 

(2012)

LIQUIDITY RATIOS

 

Current Ratio

0,89

Acid-Test Ratio

0,27

Cash Ratio

0,04

ASSET STRUCTURE RATIOS

 

Inventory/Total Assets

0,25

Short-term Receivable/Total Assets

0,21

Tangible Assets/Total Assets

0,23

TURNOVER RATIOS

 

Inventory Turnover

2,55

Stockholders' Equity Turnover

4,89

Asset Turnover

0,69

FINANCIAL STRUCTURE

 

Stockholders' Equity/Total Assets

0,14

Current Liabilities/Total Assets

0,86

Financial Leverage

0,86

Gearing Percentage

6,06

PROFITABILITY RATIOS

 

Net Profit/Stockholders' Eq.

0,14

Operating Profit Margin

0,05

Net Profit Margin

0,03

Interest Cover

3,56

COLLECTION-PAYMENT

 

Average Collection Period (days)

102,55

Average Payable Period (days)

290,86

WORKING CAPITAL

-642,00

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.48

UK Pound

1

Rs.98.67

Euro

1

Rs.79.80

 

INFORMATION DETAILS

 

Analysis Done by :

SUM

 

 

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.