MIRA INFORM REPORT

 

 

Report Date :

31.05.2014

 

IDENTIFICATION DETAILS

 

Name :

HOVIONE FARMACIENCIA SA

 

 

Registered Office :

Quinta de São Pedro - Lugar de Sete Casas Loures 2674-506-Loures Lisboa

 

 

Country :

Portugal

 

 

Financials (as on) :

2012

 

 

Date of Incorporation :

08.04.1959

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Research, manufacture and marketing of pharmaceutical products, services and technological processes, patents, trademarks, and information in the area of health sciences

 

 

No. of Employees

604

 

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)

Portugal

B1

B1

 

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

 

 


 

PORTUGAL ECONOMIC OVERVIEW

 

Portugal has become a diversified and increasingly service-based economy since joining the European Community - the EU's predecessor - in 1986. Over the following two decades, successive governments privatized many state-controlled firms and liberalized key areas of the economy, including the financial and telecommunications sectors. The country qualified for the Economic and Monetary Union (EMU) in 1998 and began circulating the euro on 1 January 2002 along with 11 other EU members. The economy grew by more than the EU average for much of the 1990s, but the rate of growth slowed in 2001-08. The economy contracted in 2009, and fell again from 2011 to 2013, as the government implemented spending cuts and tax increases to comply with conditions of an EU-IMF financial rescue package, signed in May 2011. Austerity measures also have contributed to record unemployment and a wave of emigration not seen since the 1960s. Booming exports will contribute to growth and employment in 2014, but the need to continue to reduce private- and public-sector debt could weigh on consumption and investment. The government of Pedro PASSOS COELHO has stated its intention to reduce labor market rigidity, and, this, along with steps to trim the budget deficit, could make Portugal more attractive to foreign investors. The government reduced the budget deficit from 10.1% of GDP in 2009 to 5.1% in 2013, lower than the EU-IMF fiscal target of 5.5%. Despite these efforts, public debt has continued to grow and, in 2013, stands among the highest in the EU. As a result, the government may have difficulty regaining full bond market financing when the EU-IMF financing program expires in May 2014

 

Source : CIA

 

 

 


Company name and address

 

Identification

 

Name

HOVIONE FARMACIENCIA SA

IIC Number

81392

V.A.T. Number / NIF

500135495

Address

Quinta de São Pedro - Lugar de Sete Casas

Locality

Loures

Postal Code

2674-506-LOURES

Municipality

LOURES

District

LISBOA

Telephone

219829000

Fax

219829388

E-Mail

weblink@hovione.com

Web Site

www.hovione.pt

 

 

C.A.E.(Rev 3)

21100- Manufacture of basic pharmaceutical products

 

 

Financial Highlights

 

 

2010

 

2011

 

2012

Net Sales

75.072.647,33

82.616.921,50

81.867.037,00

Net Income For the Year

3.591.146,38

5.184.873,27

4.810.572,00

Shareholders Funds

30.161.749,41

35.484.358,85

39.937.319,00

Stocks

15.358.049,47

21.545.656,19

22.887.820,00

LIABILITY

63.226.290,86

76.605.521,36

80.071.504,00

ASSETS

93.388.040,27

112.089.880,21

120.008.823,00

 


 

Business Concept

 

Consulted sources say that the subject has been respecting its payments and commercial commitments, so credit connections with this company are recommended.

 

 

 

Summary

 

Legal Form

Joint Stock Company

Constitution

08-04-1959

V.A.T. Number / NIF

500135495

Employees

604

Capital

13.750.000,00

Sales in : 31-12-2012

81.867.037,00

Shareholders Funds in: 31-12-2012

39.937.319,00

Credit Risk Level

Very Low Credit Risk

Credit Limit

9.352.460,50

Payments

Good

Actual Condition

In activity

 

 

Governing Bodies

 

 

Board of Director's

FRANCISCO XAVIER BELO VAN ZELLER

Administrator

NOE MANUEL CARREIRA DA CONCEICAO

Administrator

DIANE DE LANCASTRE HOUSSEMAYNE DU BOULAY VILLAX

Board of Director's President

LUIS ANTONIO ANDRADE DA SILVA GOMES

Administrator

MIGUEL MARIA DE OLIVEIRA BARREIROS CALADO

Administrator

GUIDO DU BOULAY VILLAX

Delegate Administrator

PETER PAL DU BOULAY VILLAX

Administrator

 

Fiscal Board

KPMG & ASSOCIADOS-SOCIEDADE DE REVISORES OFICIAIS DE CONTAS SA

Unique Fiscal

JOAO ALBINO CORDEIRO AUGUSTO

Fiscal Board Substitute

Legal Structure

 

Registed on the Register Record Office of Loures with the Register Number 500135495 previous number 1172 in 10-11-1996

Constitution celebrated in 08-04-1959 published on Diário da República number 112 of 12-05-1959

To oblige the company it is necessary 2 signature

 

 

Changes to Society

 

In 31-10-2013 on Portal MJ of 11-12-2013 social change

In 11-06-2013 on Portal MJ of 10-09-2013 board of director's change

In 28-06-2010 on Portal MJ of 26-10-2010 board of director's change

In 22-06-2007 on Portal MJ of 25-09-2007 board of director's change

In 10-01-2007 on Portal MJ of 19-02-2007 board of director's change

 

Capital

 

The Capital is 13.750.000,00 , divided in 2750000 shares , with a nominal value of 5,00

 

 

with the following shareholders

 

HOVIONE HOLDING LTD

10.725.000,00

78%

 

Shareholders / Partners Companies

 

 

IIC Number

1413412

NAME

HOVIONE HOLDING LTD

Funtion

Shareholder

 


 

Activities

 

Line of Business

Percentage

Research, manufacture and marketing of pharmaceutical products, services and technological processes, patents, trademarks, and information in the area of health sciences

100%



Type of Clients

Private Companies

 

 

Sales Conditions

Credit 30/60/90/120 days

 

 

 

Geographic Distribution of Sales

 

 

Internal Market

 

International Market

 

 

Year

 

EU

Extra-EU

Total

 

 

2012

0,00

0,00%

16.094.645,29

19,66%

65.772.391,37

80,34%

81.867.036,66

 

2011

0,00

0,00%

15.556.273,95

18,83%

67.060.647,55

81,17%

82.616.921,50

 

2010

0,00

0,00%

16.617.294,33

22,13%

58.455.353,00

77,87%

75.072.647,33

 

 

Geographic Distribution of Purchases

 

 

Internal Market

 

International Market

 

 

Year

 

EU

Extra-EU

Total

 

 

2012

2.605.060,31

8,39%

7.722.862,06

24,86%

20.732.387,27

66,75%

31.060.309,64

 

2011

3.018.515,69

7,18%

11.070.976,58

26,33%

27.953.834,18

66,49%

42.043.326,45

 

2010

3.278.288,47

9,32%

10.947.205,82

31,12%

20.951.652,75

59,56%

35.177.147,04

 

 

Trade Marks

 

Hovione

 

Banks and Financial Institutions

 

CAIXA GERAL DE DEPOSITOS, SA

Loures

BANCO BPI, SA

Praça do Município - Lisboa

MILLENNIUM BCP

Avenida Estados Unidos da América - Lisboa

BANCO SANTANDER TOTTA SA

Lisboa - Rua Áurea

BANCO BILBAO VIZCAYA ARGENTARIA (PORTUGAL), SA

Avenida da Liberdade - Lisboa

 

Incidents

 

Legal Actions

 

Date

Process

Author

Type

Amount

Judicial District

Court

Situation

28-01-2011

406981/10.3YIPRT

PT Comunicacoes, SA

Especial Cump.Obrig. Pecuniarias DL 269/98

1.743,29

Lisboa - Tribunal de Pequena Instância Cível

 

 

21-09-2010

6909/10.6TCLRS

Aaf - S.A., Sociedade Unipersonal

Sumária

14.248,18

Loures - Tribunal de Família e Menores e de Comarca

 

 

 

Employees

 

Year

Total

Men

Women

 

 

2012

604

404

67%

200

33%

 

2011

558

381

68%

177

32%

 

2010

532

365

69%

167

31%

 

 

Insurance

 

Tranquilidade Seguros SA

 

Head Office and Installations

 

Head office and installations Quinta de São Pedro - Lugar de Sete Casas, Loures, 2674-506, LOURES, Tel:219829000, Fax:219829118

 

Special Information

 

Event

General Description

Quality Certification

A titular é uma empresa certificada pela Norma NP EN ISO 14001:2004, no âmbito da Investigação, Desenvolvimento e Fabricação de Produtos Farmacêuticos.

 

 

Financial Demonstration SNC

Balance Sheet SNC

CoinEUROS

 

Year:2012

 

 

 

2012

2011

2010

% Var.2012/2011

 

 

ASSET

 

Non-current assets

Tangible fixed assets

44.961.407,00

42.122.947,07

42.579.094,71

6,74

Intangible assets

 

5.279.938,37

4.735.916,18

 

Biological assets

5.848.822,00

 

 

 

Other financial assets

42.448,00

42.448,33

33.448,33

 

Deferred tax assets

5.045.749,00

6.817.489,22

5.291.764,77

(25,99)

Total

55.898.426,00

54.262.822,99

52.640.223,99

3,01

 

Current assets

Inventories

22.887.820,00

21.545.656,19

15.358.049,47

6,23

Costumers

9.139.617,00

7.357.359,49

8.424.313,11

24,22

Advances to suppliers

33.676,00

51.823,32

35.637,89

(35,02)

State and other public entities

2.282.637,00

2.991.355,43

1.019.056,06

(23,69)

Other accounts receivable

9.067.765,00

1.530.158,58

1.585.541,83

492,60

Deferrals

224.974,00

509.075,26

61.034,00

(55,81)

Financial assets held for trading

 

16.835.578,58

 

 

Cashier and bank deposits

20.473.908,00

7.006.050,37

14.264.183,92

192,23

Total

64.110.397,00

57.827.057,22

40.747.816,28

10,87

TOTAL ASSET

120.008.823,00

112.089.880,21

93.388.040,27

7,06

 

SHAREHOLDERS FUNDS AND LIABILITIES

 

SHAREHOLDERS FUNDS

Capital

13.750.000,00

13.750.000,00

13.750.000,00

 

Other shareholders funds instruments

400.000,00

400.000,00

400.000,00

 

Legal reserves

1.301.439,00

1.042.194,93

862.637,61

24,87

Other reserves

997.343,00

 

667.665,68

 

Net retained

16.769.203,00

11.900.287,87

8.543.993,43

40,91

Revaluation surplus

 

984.534,57

 

 

Other shareholders funds changes

1.908.762,00

2.222.468,21

2.346.306,31

(14,12)

Total

35.126.747,00

30.299.485,58

26.570.603,03

15,93

Net income for the period

4.810.572,00

5.184.873,27

3.591.146,38

(7,22)

TOTAL OF SHAREHOLDERS FUNDS

39.937.319,00

35.484.358,85

30.161.749,41

12,55

 

LIABILITY

 

Non-current liiabilities

Provisions

193.888,00

 

 

 

Financing obtained

34.765.120,00

47.490.598,54

34.188.310,00

(26,80)

Diferred taxes liabilities

510.190,00

566.904,49

622.199,11

(10,00)

Total

35.469.198,00

48.057.503,03

34.810.509,11

(26,19)

 

Current liabilities

Suppliers

12.760.365,00

15.093.943,90

8.880.332,79

(15,46)

State and other public entities

762.404,00

657.914,40

773.056,35

15,88

Financing obtained

22.062.821,00

 

9.604.985,21

 

Other payable accounts

6.794.064,00

10.474.424,81

5.398.525,87

(35,14)

Deferrals

1.665.624,00

2.321.735,22

2.131.981,55

(28,26)

Other financial liabilities

557.028,00

 

1.626.899,98

 

Total

44.602.306,00

28.548.018,33

28.415.781,75

56,24

TOTAL LIABILITIES

80.071.504,00

76.605.521,36

63.226.290,86

4,52

TOTAL SHAREHOLDERS FUNDS AND LIABILITIES

120.008.823,00

112.089.880,21

93.388.040,27

7,06

 

INCOME STATEMENT

 

INCOME AND EXPENSES

Sales and services

81.867.037,00

82.616.921,50

75.072.647,33

(0,91)

Variation in production inventories

3.079.237,00

2.789.265,78

1.865.657,67

10,40

Work for the entity itself

728.123,00

1.152.585,60

1.124.114,42

(36,83)

Cost of goods sold and materials consumed

(32.482.494,00)

39.613.003,92

33.587.502,38

(182,00)

Suppliers and external services

(15.766.591,00)

14.756.708,72

14.439.788,49

(206,84)

Personnel costs

(24.482.954,00)

22.478.589,80

21.206.027,73

(208,92)

Impairment of inventories (losses/revearsals)

(314.889,00)

 

468.772,97

 

Provisions (increases/reductions)

(193.888,00)

(968.018,33)

 

(79,97)

Other income and gains

6.187.791,00

7.033.430,50

6.916.264,22

(12,02)

Other expenses and losses

(5.782.305,00)

6.289.709,77

8.150.528,22

(191,93)

Result before depreciation, financing costs and taxes

12.839.067,00

11.422.209,50

7.126.063,85

12,40

Expenses/reversals of depreciation and amortization

(3.591.138,00)

3.411.960,95

3.165.758,89

(205,25)

Operating result (before financing costs and taxes)

9.247.929,00

8.010.248,55

3.960.304,96

15,45

Interest and similar income obtained

1.982.021,00

 

2.147.683,00

 

interest and similar expenses incurred

(4.368.209,00)

4.280.817,27

2.801.931,52

(202,04)

Net before taxes

6.861.741,00

3.729.431,28

3.306.056,44

83,99

Income tax of the period

(2.051.169,00)

(1.455.441,99)

(285.089,94)

40,93

Net profit for the period

4.810.572,00

5.184.873,27

3.591.146,38

(7,22)

 

 

RATIOS SNC

 

 

Closing Date

2012

2011

2010

 

 

 

 

TURNOVER RATIOS

 

Shareholder's Funds Profitability

0,12

0,146

0,119

 

 

 

Assets Profitability

0,077

0,071

0,042

 

 

 

Sales Net Profitability

0,059

0,063

0,048

 

 

 

 

 

EFFICIENCY RATIOS

 

Medium Term Receivable

40,748

32,504

40,958

 

 

 

Asset Rotation

0,682

0,737

0,804

 

 

 

 

 

PRODUCTIVITY RATIOS

 

Productivity

(4,671)

1,913

1,956

 

 

 

 

 

SHORT TERM RATIOS

 

General Liquidity

1,437

2,026

1,434

 

 

 

Reduced Liquidity

0,924

1,271

0,894

 

 

 

Immediate Liquidity

0,459

0,245

0,502

 

 

 

 

 

MEDIUM LONG TERM RATIOS

 

Financial Autonomy

0,333

0,317

0,323

 

 

 

Solvability

0,499

0,463

0,477

 

 

 

Borrowed Capital Structure

0,557

0,373

0,449

 

 

 

General Debt

1,423

1,338

1,452

 

 

 

Medium Long Term Debt

0,87

1,338

1,133

 

 

 

Debt Structure

0,557

0,373

0,449

 

 

 

Capital Structure

1,126

0,738

0,866

 

 

 

 

 

Operational and Financial Risk

 

Operational Leverage Level

12,365

5,369

10,475

 

 

 

Financial Leverage Level

1,348

2,148

1,198

 

 

 

Combined Leverage Level

16,668

11,533

12,549

 

 

 

 

 

CASH FLOW STATEMENT

 

Rubrics

2012

2011

PERIODS

 

CASH FLOWS FROM OPERATIONAL ACTIVITIES

 

 

 

Customers receipts

82.902.815,59

84.050.358,76

(1,37)%

Payments to suppliers

61.130.543,09

52.783.585,69

15,81%

Payments to employees

24.963.844,52

21.322.501,67

17,08%

Cash at bank generated from operations

(3.191.572,02)

9.944.271,40

(132,09)%

Payment/receipt of income tax

542.385,78

(1.310.567,29)

141,39%

Other receipts/payments

(1.059.680,47)

2.413.012,37

(143,92)%

Cash Flows from Operational Activities (A)

(3.708.866,71)

11.046.716,48

(133,57)%

CASH FLOWS' INVESTMENT ACTIVITIES

 

 

 

Payments regarding:

 

 

 

Fixed tangible assets

6.398.574,21

2.836.808,86

125,56%

Intangible assets

869.731,81

828.276,61

5,00%

Financial investments

-

9.000,00

-

Other assets

-

-

-

Receipts from:

 

 

 

Fixed tangible assets

-

13.165,20

-

Intangible assets

-

-

-

Financial investments

-

-

-

Other assets

-

-

-

Investment subsidies

-

-

-

Interest and similar income

9.277,68

9.277,68

0,00%

Dividends

-

-

-

Cash Flows' Investments Activities (B)

(7.107.739,44)

(3.651.642,59)

(94,64)%

CASH FLOWS' INVESTMENT ACTIVITIES

 

 

 

Receipts from:

 

 

 

Obtained financing

9.300.365,13

3.716.148,08

150,27%

Paying-up of capital and other equity instruments

-

-

-

Coverage of losses

-

-

-

Donations

-

-

-

Other financing operations

4.374,32

26.439,08

(83,46)%

Payments regarding:

 

 

 

Obtained financing

-

-

-

Interests and similar expenses

1.855.854,21

1.557.505,76

19,16%

Dividends

-

-

-

Capital's redution and other equity instruments

-

-

-

Other financing operations

-

-

-

Cash Flows' Financing Activities ©

7.448.885,24

2.185.081,40

240,90%

Variation in cash at bank and its equivalents (A+B+C)

(3.367.720,91)

9.580.155,29

(135,15)%

Effect of exchange differences

-

-

-

Cash at bank and its equivalents at the start of period

23.841.629,00

14.261.473,66

67,18%

Cash at bank and its equivalents at the end of period

20.473.908,09

23.841.628,95

(14,13)%

 

 

CASH FLOWS

 

 

Movimentos do Periodo de 2012

Rubrics

Initial balance

Debits

Credits

Final balance

 

PERIOD'S CARRYING AMOUNT AND MOVEMENTS

 

Cash in hand

4.192,61

48.477,11

47.819,01

4.850,71

Order deposits

7.001.857,76

2.272.279.838,94

2.266.312.639,32

12.969.057,38

Other bank deposits

16.835.578,58

57.117.152,10

66.452.730,68

7.500.000,00

Total cash at bank and bank deposits

23.841.628,95

2.329.445.468,15

2.332.813.189,01

20.473.908,09

Of which: Bank deposits abroad

-

-

-

0,00

 

Rubrics

Value

 

OTHER INFORMATION

 

Receipts from:

 

Non-life insurance claims

-

Operating subsidies

-

Cash at bank and its equivalents not available for use

-

 

 

ASSETS IMPAIRMENT

 

 

Movimentos do Periodo de 2012

 

Impairment losses

Impairment losses reversals

Rubrics

Recognized in profit and loss

On revalued assets recognized in equity

Total

Recognized in profit and loss

Recognized in Equity

Total

 

Individual assets

 

Fixed tangible assets

82.658,00

-

82.658,00

0,00

-

-

Goodwill

0,00

0,00

-

-

0,00

0,00

Intangible assets

0,00

-

-

0,00

-

-

Investment properties (cost model)

0,00

0,00

-

0,00

0,00

-

Investments in progress

0,00

0,00

-

0,00

0,00

-

Financial investments

0,00

0,00

-

0,00

0,00

-

TOTAL

 

 

 

 

 

 

of which: cash-generating units

0,00

0,00

-

0,00

0,00

-

 

GOVERNMENT GRANTS AND GOVERNMENT ASSISTANCE

 

 

Grants from State and other public bodies

Grants from other entities

Rubrics

Value assigned in the period or in previous periods

Value attributed to the period

Value assigned in the period or in previous periods

Value attributed to the period

 

Grants related to assets/investment:

1.845.904,74

165.682,47

0,00

0,00

Fixed tangible assets

931.837,44

61.778,21

0,00

0,00

Land and Natural Resources

-

-

-

-

Buildings and other structures

81.654,84

3.824,68

-

-

Basic equipment

842.217,51

57.731,72

-

-

Transport equipment

-

-

-

-

Office equipment

7.965,09

221,81

-

-

Biological equipment

-

-

-

-

Others

-

-

-

-

Intangible assets

914.067,30

103.904,26

0,00

0,00

Development projects

842.629,46

103.904,26

-

-

Computer programmes

71.437,84

-

-

-

Industrial property

-

-

-

-

Others

-

-

-

-

Other assets

-

-

-

-

Grants related to income / operating

-

-

-

-

Value of repayments in the period:

0,00

0,00

0,00

0,00

Grants related to assets/investment

-

-

-

-

Grants related to income / operating

-

-

-

-

TOTAL

1.845.904,74

165.682,47

0,00

0,00

 

IMPAIRMENT LOSSES IN FINANCIAL ASSETS AT COST OR AT AMORTIZED COST

 

 

Movimentos do Periodo de 2012

Rubrics

Impairment losses

Impairment losses reversals

Total

 

Receivable debts from customers

-

-

0,00

Other receivables

-

-

0,00

Equity instruments and other securities

-

-

0,00

Others

-

-

0,00

TOTAL

0,00

0,00

0,00

 

DEBTS REGISTERED AS DOUBTFUL

 

Rubrics

Value

 

Regarding insolvency and company recovery procedures or enforcement procedures

-

Claimed in court

-

In arrears:

0,00

Over six months and up to twelve months

-

Over twelve months and up to eighteen months

-

Over eighteen months and up to twenty four months

-

Over twenty four months

-

TOTAL

0,00

 


 

EMPLOYEE BENEFITS, COMPANY EMPLOYEES AND PERSONNEL COSTS

 

 

Rubrics

Average number of employees

Average number of hours worked

 

Company employees, paid and unpaid

604

1.176.650

Paid company employees

604

1.176.650

Company UNPAID employees

0

0

Company employees, by type of working hours

 

 

Full time company employees

602

1.174.570

Of which: Full time company employees

602

1.174.570

Part time company employees

2

2.080

Of which: Part time company employees

2

2.080

Company employees, by gender:

 

 

Men

404

762.107

Women

200

414.543

Company employees, of which:

 

 

Company employees assigned to Research and Development

141

-

Service providers

3

5.400

People placed through temporary employment agencies

4

-

 

Staff costs

 

 

Rubrics

Value

 

Staff costs

24.482.953,82

Governance Bodies Remuneration

663.288,79

Of which: Profit-sharing

98.077,37

Employees remuneration

18.178.861,66

Of which: Profit-sharing

2.150.023,63

Post-employment benefits

0,00

Pension premiums

-

Other benefits

-

Of which:

-

For defined contribution plans - corporate bodies

-

For defined contribution plans - others

56.801,72

Compensations

3.386.872,79

Charges on remunerations

49.783,16

Insurance for accidents at work and professional diseases

1.406.173,24

Social security expenses

741.172,46

Other staff costs

352.847,72

Of which:

344.252,14

 

INFORMATION BY GEOGRAPHIC MARKETS

 

 

Geographic markets

Rubrics

Internal

EU

Extra-EU

Total

 

Sales

-

13.354.395,61

46.191.861,10

59.546.256,71

Services provided

-

2.740.249,68

19.580.530,27

22.320.779,95

Purchases

2.605.060,31

7.722.862,06

20.732.387,27

31.060.309,64

Supplies and external services

14.235.775,14

954.139,58

576.676,64

15.766.591,36

Acquisition of fixed tangible assets

4.761.232,62

1.445.440,23

447.437,88

6.654.110,73

Acquisition of investment properties

-

-

-

0,00

Acquisition of intangible assets

869.731,81

-

-

869.731,81

Supplementary income:

50.751,70

6.663,00

2.065.651,77

2.123.066,47

Social services

42.330,42

-

-

42.330,42

Equipment rental

-

-

-

0,00

Studies, projects and technological assistance

-

-

-

0,00

Royalities

-

-

513.451,73

513.451,73

Others

8.421,28

6.663,00

1.552.200,04

1.567.284,32

Memorandum: Sales and services provided (undiscounted values)

-

-

-

0,00

Memorandum: Purchases and supplies and external services (undiscounted values)

-

-

-

0,00

 

RECEIVABLE AND PAYABLE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Customers

 

 

Trade accounts receivable

9.139.617,26

7.357.359,49

24,22%

Trade notes receivable

-

-

-

Advances received from customers

-

-

-

Suppliers

 

 

 

Trade accounts payable

12.309.446,48

14.881.562,08

(17,28)%

Trade notes payable

-

-

-

Trade accounts payable - unchecked invoices

450.918,07

212.381,82

112,31%

Advances to suppliers

33.675,71

51.823,32

(35,02)%

Staff

 

 

 

Payable remunerations

2.727,97

-

-

Advanced payments

9.808,72

-

-

Bonds

-

-

-

Other operations

(2.038,89)

-

-

State and other public sector institutions

 

 

 

Income Tax

160.684,74

1.169.174,60

(86,26)%

Deductible IVA (debt cumulative amounts)

9.216.235,52

9.083.262,35

1,46%

Paid IVA (credit cumulative amounts)

3.519.182,05

3.742.374,17

(5,96)%

Shareholders / partners

 

 

 

Shareholders with subscription

-

-

-

Unreleased quotas

-

-

-

Advances for profits

-

-

-

Allocated results

 

 

 

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Available profits

 

 

 

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Granted loans - parent company

-

-

-

Granted loans - subsidiary companies, associated companies and joint ventures

-

-

-

Granted loans - other shareholders/partners

-

-

-

Of which: Participating companies

-

-

-

Other operations

 

 

 

Debit status

-

-

-

Credit status

-

-

-

Other receivable and payable accounts

 

 

 

Investment providers - general accounts

1.020.703,58

698.077,67

46,22%

Trade accounts payable - unchecked invoices

-

-

-

Advanced payments to investment providers

-

-

-

additional income - Debtors

915.151,35

645.498,46

41,77%

additional expenses - Creditors

6.245.089,57

7.030.593,64

(11,17)%

Deferred tax assets

5.045.747,87

6.817.489,22

(25,99)%

Deferred tax liabilities

510.190,25

566.904,49

(10,00)%

Unreleased subscriptions - Creditors

-

-

-

Advances received on account of sales

-

-

-

Other debtors and creditors

 

 

 

Other debtors

7.766.508,39

884.660,12

777,91%

Other creditors

-

2.745.753,50

-

 

EXPENSE ACCOUNTS

 

Rubrics

2012

2011

PERIODS

 

Supplies and external services

15.766.591,36

14.756.708,72

6,84%

Subcontracts

-

-

-

Specialized services

6.975.978,40

6.332.422,50

10,16%

Specialized works

1.716.737,50

1.322.420,49

29,82%

Of which: Payments to workers placed through agencies

59.031,67

28.566,54

106,65%

Advertising and promotion

442.037,47

269.175,92

64,22%

Surveillance and security

120.623,68

110.712,82

8,95%

Fees

204.510,69

184.516,18

10,84%

Comissions

1.246.230,35

1.014.756,81

22,81%

Maintenance and repairs

3.243.556,76

3.418.771,78

(5,13)%

Others

2.281,95

12.068,50

(81,09)%

Materials

1.915.524,33

1.749.695,83

9,48%

Fast wear tools and utensils

1.387.881,15

1.262.349,21

9,94%

Books and technical documentation

74.399,75

46.055,63

61,54%

Office material

128.763,65

114.067,00

12,88%

Gift items

3.237,93

7.173,37

(54,86)%

Others

321.241,85

320.050,62

0,37%

Energy and fluids

2.660.027,85

2.337.861,32

13,78%

Electricity

1.692.248,06

1.406.021,36

20,36%

Fuels

679.128,60

601.367,89

12,93%

Water

288.651,19

330.472,07

(12,65)%

Others

-

-

-

Travel, lodging and transportation

1.520.434,51

1.694.734,22

(10,28)%

Travel and lodging

985.166,86

1.021.707,95

(3,58)%

Transport of personnel

32.706,70

38.388,60

(14,80)%

Transport of goods

502.560,95

634.637,67

(20,81)%

Others

-

-

-

Different services

2.694.626,27

2.641.994,85

1,99%

Rents and leases

1.183.973,12

1.192.111,59

(0,68)%

Of which: Rents from land

-

-

-

Communication

200.227,11

145.886,13

37,25%

Insurance

610.748,06

689.946,08

(11,48)%

Royalties

-

-

-

Litigation and Notaries

3.346,24

2.095,05

59,72%

Representation expenses

19.492,74

24.392,99

(20,09)%

Cleaning, hygiene and comfort

226.222,99

244.621,74

(7,52)%

Other services

450.616,01

342.941,27

31,40%

 

Deliberation of Approval of Accounts

 

Were the financial year's accounts approved?

 

YES

 

Data da Aprovação: 11-06-2013

 

By (Unanimity/Majority):

 

Unanimity

 

Percentage of issued votes related to the share capital subscribed with voting right

 

100

 

The accounts were approved:

 

In universal meeting

 

Through deliberation by writing vote

 

The accounts were approved:

 

In POC/SNC/NCM (National Plan of Accounts/Accounting Normalization System/Accounting Normalization for micro entities)

 

 

PROFIT APLICATION ACCORDING TO THE DELIBERATION THAT APPROVED THE FINANCIAL YEAR'S ACCOUNTS

 

Rubrics

2012

2011

 

Retained earnings

21.579.775,58

17.085.161,14

Allocated results / Available profits

-

-

Percentages or bonuses to managing bodies

-

-

Ditto to staff

-

-

Reserves

240.528,62

259.243,66

Coverage of losses

-

-

7. Others

-

-

BALANCE (1-2-3-4-5-6-7)

21.339.246,96

16.825.917,48

 

Management Report / Assessment of the Inspection Body / Legal Certification of Accounts

 

MANAGEMENT REPORT

Were the Management Report and financial year's accounts prepared?

YES

 

Were the management report and the financial year's accounts signed by all members of the management / administration?

YES

 

ASSESSMENT OF THE INSPECTION BODY

The entity has an inspection body?

YES

 

Has the inspection body issued an assessment?

YES

 

The inspection body pronounced:

In favour of the approval of accounts

 

LEGAL CERTIFICATION OF ACCOUNTS (CLC)

Is the entity required to have certified accounts by a Statutory Auditor/Statutory Audit Firm?

YES

 

Identificação do ROC: 189038527

 

Was the Legal certification of accounts issued?

YES

 

Without reservation

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.03

UK Pound

1

Rs.98.91

Euro

1

Rs.80.34

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NIS

 

               

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.