MIRA INFORM REPORT

 

 

Report Date :

28.05.2014

 

IDENTIFICATION DETAILS

 

Name :

GAM RACCORDI S.P.A.

 

 

Registered Office :

Corso Lodi, 5 20135 – Milano (MI) – IT -

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

03.12.1992

 

 

Legal Form :

Joint stock company with sole shareholder

 

 

Line of Business :

Manufacture of tubes, pipes, hollow profiles and related fittings in steel

 

 

No. of Employees

91 to 110

 

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 :

Slow but correct

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)

Italy

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

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level

Source : CIA

 


Company name and address

 

Gam Raccordi S.p.a.

 

Corso

Lodi,

5

 

20135

- Milano

(MI)

-IT-

 

 

Summary

 

Fiscal Code

:

01070270333

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

03/12/1992

Equity

:

Over 2.582.254

Turnover Range

:

20.000.000/25.000.000

Number of Employees

:

from 91 to 110

 

Activity

 

Manufacture of tubes, pipes, hollow profiles and related fittings in steel (except those in refined steel)

CONSTRUCTION OF BUILDINGS

 

Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 01070270333

 

Foreign Trade Reg. no. : PC011980 since 04/04/2003

 

Foreign Trade Reg. no. : 011980 of Piacenza since 04/04/2003

 

Chamber of Commerce no. : 1920037 of Milano since 09/02/2010

 

Chamber of Commerce no. : 125448 of Piacenza since 03/02/1992

 

Firms' Register : 12650 of Piacenza

 

Firms' Register : PC032-12650 of Piacenza since 19/02/1996

 

V.A.T. Code : 01070270333

 

Establishment date

: 06/12/1991

Start of Activities

: 03/12/1992

Legal duration

: 31/12/2050

Nominal Capital

: 1.200.000

 

Subscribed Capital

: 1.200.000

 

Paid up Capital

: 1.200.000

 

 

Members

 

 

Officine Meccaniche Righi S.p.a. Enuncia

bile Anche O.m.r. - S.p.a.

 

 

 

 

 

Residence:

 

Lodi

, 5

- 20135

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

17/07/2002

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Ponzio

Claudio

 

 

 

Born in Torino

(TO)

on 11/01/1964

- Fiscal Code : PNZCLD64A11L219D

 

 

 

Residence:

 

Emilia Piacentina

, 70

- 29015

Castel San Giovanni

(PC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

27/04/2012

 

 

Director

27/04/2012

 

 

Managing Director

27/04/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Righi

Rossella

 

 

 

Born in Castel San Giovanni

(PC)

on 04/09/1971

- Fiscal Code : RGHRSL71P44C261O

 

 

 

Residence:

 

Del Pradello

, 2

- 29015

Castel San Giovanni

(PC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/04/2012

 

 

Managing Director

27/06/2012

 

 

 

 

No Prejudicial events are reported

 

 

No Protests registered

 

 

Righi

Massimiliano

 

 

 

Born in Castel San Giovanni

(PC)

on 03/08/1976

- Fiscal Code : RGHMSM76M03C261Y

 

 

 

Residence:

 

Comunale Di Semino'

, SNC

- 29010

Ziano Piacentino

(PC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/04/2012

 

 

 

 

Righi

Marco

 

 

 

Born in Castel San Giovanni

(PC)

on 21/12/1970

- Fiscal Code : RGHMRC70T21C261V

 

 

 

Residence:

 

Delle Rondini

, 2

- 29010

Piozzano

(PC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

27/04/2012

 

 

 

 

Officine Meccaniche Righi S.p.a. Enuncia

bile Anche O.m.r. - S.p.a.

 

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

 

Ponzio

Claudio

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Officine Meccaniche Righi S.p.a. Enunciabile Anche O.m.r. - S.p.a.

Milano (MI) - IT -

01132090331

Director

Active

Registered

 

 

Righi

Rossella

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Officine Meccaniche Righi S.p.a. Enunciabile Anche O.m.r. - S.p.a.

Milano (MI) - IT -

01132090331

Director

Active

Registered

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Officine Meccaniche Righi S.p.a. Enuncia bile Anche O.m.r. - S.p.a.

Milano - IT -

01132090331

 

100,00

 

Direct Participations

 

The Company under review has no participations in other Companies.

 

Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

 

Lodi

, 5

- 20100

- Milano

(MI)

- IT -

 

 

 

 

PHONE

: 0523738811

 

 

 

 

FAX

: 052397251

 

-

Branch

(Factory)

since 09/02/2010

until 05/04/2003

 

 

 

 

 

 

Roma

, 29

- 29010

- Gazzola

(PC)

- IT -

 

 

 

 

Employees

: 104

 

 

 

 

Assistants

: 1

 

Fittings and Equipment for a value of 350.000

Eur

 

Stocks for a value of 5.410.000

Eur

 

Trade organization: direct or by agents.

The company sells in Italy and abroad.

The company 's mainly customers are companies.

 

Usually the terms of sale are within 90-120 days.

Financial means used for sale: bank transfers and bank orders.

Company's purchase terms are within 90 and 120 days.

Main used payment modalities are by cash orders and bank transfers.

 

 

Traded Brands / Suppliers

 

- OMR spa

 

- Marcegaglia Spa

 

- Cerutti eamp; Urio s.r.l

 

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

 

Minola

Cesare Maria

 

 

 

Born in Milano

(MI)

on 11/06/1938

- Fiscal Code : MNLCRM38H11F205J

 

 

 

Residence:

 

S. Martino

, 11/C

- 20122

Milano

(MI)

- IT -

 

Ex-Postions

Permanent Auditor

 

 

Righi

Marco

 

 

 

Born in CASTEL SAN GIOVANNI

(PC)

on 27/03/1946

- Fiscal Code : RGHMRC46C27C261B

 

 

 

Residence:

 

NAVIGATORI

, 4

- 29015

Castel San Giovanni

(PC)

- IT -

 

Ex-Postions

Sole Director

 

 

Binaghi

Vittorio

 

 

 

Born in Pontenure

(PC)

on 22/08/1942

- Fiscal Code : BNGVTR42M22G852V

 

 

 

Residence:

 

Verdi

, 9

- 29010

Agazzano

(PC)

- IT -

 

Ex-Postions

Permanent Auditor

 

 

Gobbi

Antonio

 

 

 

Born in Castel San Giovanni

(PC)

on 15/05/1958

- Fiscal Code : GBBNTN58E15C261J

 

 

 

Residence:

 

Raimondo Palmerio

, 13

- 29121

Piacenza

(PC)

- IT -

 

Ex-Postions

Temporary Auditor

 

 

Mancini

Rolando

 

 

 

Born in Cremona

(CR)

on 16/03/1946

- Fiscal Code : MNCRND46C16D150R

 

 

 

Residence:

 

Martiri Della Resistenza

, 10

- 29100

Piacenza

(PC)

- IT -

 

Ex-Postions

Permanent Auditor

 

 

Polisicchio

Roberto

 

 

 

Born in Catanzaro

(CZ)

on 19/06/1958

- Fiscal Code : PLSRRT58H19C352T

 

 

 

Residence:

 

Ii Greco

- 88100

Catanzaro

(CZ)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

 

Chiozza

Andrea

 

 

 

Born in Piacenza

(PC)

on 21/07/1964

- Fiscal Code : CHZNDR64L21G535C

 

 

 

Residence:

 

Del Consiglio

, 11

- 29100

Piacenza

(PC)

- IT -

 

Ex-Postions

Temporary Auditor

 

CEASINGS/INCORPORATIONS/MERGES:

 

 

Project of merging into

 

 

 

Officine Meccaniche Righi S.p.a. Enunciabile Anche O.m.r. - S.p.a.

 

 

 

 

Lodi

, 5

, 20135

, Milano

(MI)

- IT -

 

 

 

Fiscal Code: 01132090331

 

 

 

Date

Merging/splitting-up project:

09/10/2002

 

Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

CASSA DI RISPARMIO IN BOLOGNA

 

 

20100

Milano

6385

 

BANCA DI PIACENZA SOC. COOP. PER AZIONI

 

 

20100

Milano

5156

 

 

Financial and Economical Analysis

 

Company's starting of activities dates back to 1992.

An eco-fin analysis has been made on the base od the b/s fo the years 2010, 2011 and 2012.

In the economic management , good and bad results followed on by turns. yet with a positive result in the 2012 (r.o.e. 0,66%). The turnover is growing in the last financial year (+15,12%).

The operating result was positive in the last financial year (1,22%) and reflects the field's average.

The operating result is positive and amounts to Eur. 290.858 showing a fall as opposed to the previous year (-79,56%).

A gross operating margine for a value of Eur. 744.099 was reached. showing a drop (-62,05%).

The company has an excellent net worth if compared to its debts, with a low indebtedness (0,45) and with an upward trend compared to the previous year.

It's shareholders funds amount to Eur. 11.585.556 , unchanged as opposed to the preceding year.

Total indebtedness was equal to Eur. 10.067.830 (Eur. 902.839 was the value of m/l term debts) with no important change.

The recourse to financial credit is within the limits; on the other hand the recourse to suppliers' credit is rated as fairly high even in comparison with the sector's.

Liquid assets are good.

Credits are collected in 52,1 days on the average. , a value lower than the sector's average.

Eur. 529.507 is the value of cash flow during the year 2012

Labour cost expenses amount to Eur. 4.332.036 , representing 18,28% on the total of production costs. and a 19,35% incidence on sales volumes.

The financial management has a limited economic impact, equal to -0,34% on the sales.

 

Financial Data

 

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

22.389.908

Profit (Loss) for the period

76.266

 

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

19.447.742

Profit (Loss) for the period

1.194.557

 

 

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

15.921.964

Profit (Loss) for the period

-2.530.060

 

 

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

23.284.326

Profit (Loss) for the period

1.639.022

 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

 

 

 

. . Research,develop. and advert.expens.

 

 

 

. . Industrial patent rights

400

560

720

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

145.206

162.942

180.678

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

4.988

11.616

18.244

. Total Intangible Fixed Assets

150.594

175.118

199.642

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

7.387.159

7.674.065

7.957.418

. . Plant and machinery

319.119

284.065

433.768

. . Industrial and commercial equipment

30.159

42.544

70.226

. . Other assets

45.806

25.834

48.323

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

7.782.243

8.026.508

8.509.735

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

 

 

 

. . . Equity invest. in subsidiary companies

 

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

 

 

 

. . Financial receivables

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

 

 

 

Total fixed assets

7.932.837

8.201.626

8.709.377

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

1.430.057

3.219.423

1.767.283

. . Work in progress and semimanufactured

3.818.806

2.226.884

805.488

. . Work in progress on order

 

 

 

. . Finished goods

161.939

161.832

103.337

. . Advance payments

 

 

 

. Total Inventories

5.410.802

5.608.139

2.676.108

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

5.825.818

7.378.960

6.570.892

. . Beyond 12 months

615.061

504.331

416.874

. . Trade receivables

3.240.599

6.026.712

4.261.211

. . . . Within 12 months

3.240.599

6.026.712

4.261.211

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

1.673.823

463.359

1.225.028

. . . . Within 12 months

1.673.823

463.359

1.225.028

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

610.495

642.993

857.944

. . . . Within 12 months

610.495

642.993

857.944

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

915.962

750.227

643.583

. . . . Within 12 months

300.901

245.896

226.709

. . . . Beyond 12 months

615.061

504.331

416.874

. Total Credits not held as fixed assets

6.440.879

7.883.291

6.987.766

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

3.903.655

1.017.449

674.051

. . Checks

 

 

 

. . Banknotes and coins

963

215

1.325

. Total Liquid funds

3.904.618

1.017.664

675.376

Total current assets

15.756.299

14.509.094

10.339.250

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

61.940

151.395

 

. Other adjustment accounts

 

 

57.048

Total adjustments accounts

61.940

151.395

57.048

TOTAL ASSETS

23.751.076

22.862.115

19.105.675

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

1.200.000

1.200.000

1.200.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

3.226.646

3.226.646

3.226.646

. Legal reserve

594.485

534.757

534.757

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

6.488.159

5.353.330

7.883.391

. Accumulated Profits (Losses)

 

 

 

. Profit( loss) of the year

76.266

1.194.557

-2.530.060

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

11.585.556

11.509.290

10.314.734

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

294.060

243.646

193.231

. . Taxation fund, also differed

 

 

 

. . Other funds

 

 

 

Total Reserves for Risks and Charges

294.060

243.646

193.231

Employee termination indemnities

1.633.393

1.565.519

1.510.326

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

9.164.991

7.893.952

4.928.768

. . . . Beyond 12 months

902.839

1.481.941

2.051.461

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

1.481.942

2.181.150

2.614.941

. . . . Within 12 months

579.103

699.209

571.485

. . . . Beyond 12 months

902.839

1.481.941

2.043.456

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

6.613.602

5.904.814

2.778.595

. . . . Within 12 months

6.613.602

5.904.814

2.778.595

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

1.007.320

130.114

715.068

. . . . Within 12 months

1.007.320

130.114

715.068

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

327.297

487.913

206.075

. . . . Within 12 months

327.297

487.913

198.070

. . . . Beyond 12 months

 

 

8.005

. . Due to social security and welfare inst.

176.451

172.040

201.164

. . . . Within 12 months

176.451

172.040

201.164

. . . . Beyond 12 months

 

 

 

. . Other payables

461.218

499.862

464.386

. . . . Within 12 months

461.218

499.862

464.386

. . . . Beyond 12 months

 

 

 

Total accounts payable

10.067.830

9.375.893

6.980.229

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

170.237

167.767

107.155

Total adjustment accounts

170.237

167.767

107.155

TOTAL LIABILITIES

23.751.076

22.862.115

19.105.675

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

993.649

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

22.389.908

19.447.742

15.921.964

. Changes in work in progress

1.592.029

1.479.890

-1.336.094

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

960

5.963

200

. . Contributions for operating expenses

 

 

 

. . Different income and revenues

960

5.963

200

Total value of production

23.982.897

20.933.595

14.586.070

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

13.470.107

13.624.723

9.798.166

. Services received

3.350.240

2.310.275

2.034.051

. Leases and rentals

74.341

72.607

158.915

. Payroll and related costs

4.332.036

4.130.875

4.035.197

. . Wages and salaries

3.007.195

2.846.188

2.786.677

. . Social security contributions

1.025.922

981.078

938.689

. . Employee termination indemnities

229.909

229.836

227.431

. . Pension and similar

50.414

50.414

50.414

. . Other costs

18.596

23.359

31.986

. Amortization and depreciation

453.241

537.740

717.486

. . Amortization of intangible fixed assets

24.524

24.524

24.444

. . Amortization of tangible fixed assets

428.717

513.216

693.042

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

 

 

 

. Changes in raw materials

1.789.366

-1.452.140

-38.852

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

222.708

286.460

460.051

Total production costs

23.692.039

19.510.540

17.165.014

Diff. between value and cost of product.

290.858

1.423.055

-2.578.944

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

11.059

1.257

1.693

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

11.059

1.257

1.693

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

11.059

1.257

 

. Interest and other financial expense

-86.758

22.230

-65.479

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

86.758

-22.230

 

Total financial income and expense

-75.699

23.487

-63.786

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

16.172

28.079

64.323

. . Gains on disposals

5.490

2.816

 

. . Other extraordinary income

10.682

25.263

64.323

. Extraordinary expense

 

 

 

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

 

 

 

Total extraordinary income and expense

16.172

28.079

64.323

Results before income taxes

231.331

1.474.621

-2.578.407

. Taxes on current income

155.065

280.064

-48.347

. . current taxes

155.065

280.064

20.879

. . differed taxes(anticip.)

 

 

-69.226

. Net income for the period

76.266

1.194.557

-2.530.060

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

76.266

1.194.557

-2.530.060

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,33

0,36

0,46

0,33

Elasticity Ratio

Units

0,66

0,63

0,54

0,64

Availability of stock

Units

0,23

0,25

0,14

0,22

Total Liquidity Ratio

Units

0,44

0,39

0,40

0,41

Quick Ratio

Units

0,16

0,04

0,04

0,01

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

0,45

0,60

0,41

1,76

Self Financing Ratio

Units

0,49

0,50

0,54

0,28

Capital protection Ratio

Units

0,89

0,79

1,13

0,65

Liabilities consolidation quotient

Units

0,28

0,39

0,72

0,21

Financing

Units

0,87

0,81

0,68

2,32

Permanent Indebtedness Ratio

Units

0,59

0,64

0,73

0,44

M/L term Debts Ratio

Units

0,11

0,13

0,19

0,10

Net Financial Indebtedness Ratio

Units

0,00

0,10

0,19

1,23

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,78

1,77

1,59

1,38

Current ratio

Units

1,72

1,84

2,10

1,17

Acid Test Ratio-Liquidity Ratio

Units

1,13

1,13

1,55

0,80

Structure's primary quotient

Units

1,46

1,40

1,18

0,84

Treasury's primary quotient

Units

0,43

0,13

0,14

0,02

Rate of indebtedness ( Leverage )

%

205,01

198,64

185,23

353,85

Current Capital ( net )

Value

6.591.308

6.615.142

5.410.482

1.089.006

RETURN

 

 

 

 

 

Return on Sales

%

2,36

8,91

-11,38

4,21

Return on Equity - Net- ( R.O.E. )

%

0,66

10,38

-24,53

5,65

Return on Equity - Gross - ( R.O.E. )

%

2,00

12,81

-25,00

10,45

Return on Investment ( R.O.I. )

%

1,22

6,22

-13,50

5,10

Return/ Sales

%

1,30

7,32

-16,20

5,37

Extra Management revenues/charges incid.

%

26,22

83,94

n.c.

32,26

Cash Flow

Value

529.507

1.732.297

-1.812.574

656.826

Operating Profit

Value

290.858

1.423.055

-2.578.944

725.724

Gross Operating Margin

Value

744.099

1.960.795

-1.861.458

1.207.677

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

52,10

111,56

96,35

103,53

Debts to suppliers average term

Days

162,39

135,72

104,89

107,64

Average stock waiting period

Days

87,00

103,81

60,51

64,91

Rate of capital employed return ( Turnover )

Units

0,94

0,85

0,83

1,09

Rate of stock return

Units

4,14

3,47

5,95

5,55

Labour cost incidence

%

19,35

21,24

25,34

10,69

Net financial revenues/ charges incidence

%

-0,34

0,12

-0,40

-1,62

Labour cost on purchasing expenses

%

18,28

21,17

23,51

11,43

Short-term financing charges

%

0,86

n.c.

0,94

3,56

Capital on hand

%

106,08

117,56

120,00

91,63

Sales pro employee

Value

165.851

150.757

159.219

358.274

Labour cost pro employee

Value

32.089

32.022

40.351

35.860

 

 

 


Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

3.839.216

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

Sector Data

 

The values are calculated on a base of 185 significant companies.

 

The companies cash their credits on an average of 104 dd.

The average duration of suppliers debts is about 108 dd.

The sector's profitability is on an average of 4,21%.

The labour cost affects the turnover in the measure of 10,69%.

Goods are held in stock in a range of 65 dd.

The difference between the sales volume and the resources used to realize it is about 1,09.

The employees costs represent the 11,43% of the production costs.

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 50.886 protested subjects are found; in the province they count to 24.765.

The insolvency index for the region is 0,55, , while for the province it is 0,66.

Total Bankrupt companies in the province : 22.523.

Total Bankrupt companies in the region : 39.612.

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.05

UK Pound

1

Rs.99.61

Euro

1

Rs.80.60

 

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.