MIRA INFORM REPORT

 

 

Report Date :

03.11.2014

 

IDENTIFICATION DETAILS

 

Name :

SKP OVERSEAS PTE. LTD.

 

 

Registered Office :

10, Anson Road, 18-12, International Plaza, 079903

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

09.04.2008

 

 

Com. Reg. No.:

200806931-E

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Other Investment Holding Companies & General Wholesale Trade

 

 

No of Employees :

4 [2014]

 

 

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

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

 

 

 


 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

200806931-E

COMPANY NAME

:

SKP OVERSEAS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/04/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

Private Limited

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10, Anson Road, 18-12, International Plaza, 079903, Singapore.

BUSINESS ADDRESS

:

10, Anson Road, 18-12, International Plaza, Suite 4, 079903, Singapore.

TEL.NO.

:

65-62238500

FAX.NO.

:

65-62237100

CONTACT PERSON

:

JAIN PRAMOD KUMAR ( DIRECTOR )

PRINCIPAL ACTIVITY

:

Other Investment Holding Companies & General Wholesale Trade

ISSUED AND PAID UP CAPITAL

:

21,075,000.00 ORDINARY SHARE, OF A VALUE OF SGD 21,075,000.00 

SALES

:

USD 18,332,882 [2014]

NET WORTH

:

USD 14,949,506 [2014]

STAFF STRENGTH

:

4 [2014]

BANKER (S)

:

INDIAN OVERSEAS BANK

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) other investment holding companies & general wholesale trade.

 

The ultimate holding company of the Subject is ROHIT FERRO-TECH LIMITED, a company incorporated in INDIA.

 

Share Capital History

Date

Issue & Paid Up Capital

31/10/2014

SGD 21,075,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

ROHIT FERRO-TECH LIMITED

35, CHITTARANJAN AVENUE, KOLKATA WEST BENGAL-700012, 5TH FLOOR, INDIA.

T08UF1625C

21,075,000.00

100.00

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

------

21,075,000.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :



Local No

Country

Company

(%)

As At

INDONESIA

PT. BARA PRIMA MANDIRI INDONESIA

60.00

31/03/2014

 

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

JAIN PRAMOD KUMAR

Address

:

639, ROWELL ROAD, 08-96, 200639, SINGAPORE.

IC / PP No

:

G6394893X

Nationality

:

INDIAN

Date of Appointment

:

26/08/2010

 

DIRECTOR 2

 

Name Of Subject

:

ANKIT PATNI

Address

:

15, BURDWAN ROAD, KOLKATA, 700027, INDIA.

IC / PP No

:

J6835397

Nationality

:

INDIAN

Date of Appointment

:

09/04/2008

 

DIRECTOR 3

 

Name Of Subject

:

ROHIT PATNI

Address

:

15, BURDWAN ROAD, CALCUTTA-700027, INDIA.

IC / PP No

:

J6102671

Nationality

:

INDIAN

Date of Appointment

:

09/04/2008




MANAGEMENT

 

 

1)

Name of Subject

:

JAIN PRAMOD KUMAR

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

S. RENGANATHAN & CO.

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SHIV RAJ KAPUR

IC / PP No

:

S2640515G

Address

:

122, SIMEI STREET, 1, 11-436, 520122, SINGAPORE.

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

INDIAN OVERSEAS BANK

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200810989

11/12/2008

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201005743

07/07/2010

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116120

21/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116122

21/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201116176

22/12/2011

N/A

INDIAN OVERSEAS BANK

USD 48,250,000.00

Unsatisfied

C201116184

22/12/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank against the Subject whether the subject has been involved in any litigation. 

LEGAL ACTION

 

 

Code No

:

99

Case No

:

696

Year

:

2014

Place

:

SINGAPORE

Court

:

SUPREME COURT

Date Filed

:

27/06/2014

Solicitor

:

TAN WEN CHENG ADRIAN

Solicitor Ref

:

AT/20145118

Solicitor Firm

:

CAMFORD LAW CORPORATION

Plaintiff

:

GRM RESOURCES PTE. LTD.

Defendants

:

SKP OVERSEAS PTE. LTD. (200806931)

Amount Claimed

:

260660.40

Nature of Claim

:

USD

Remark

:

SALE OF GOODS

 

No winding up petition was found in our databank

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The staff from the registered office refused to disclose the Subject's suppliers. 


The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The staff from the registered office refused to disclose the Subject's clientele. 

OPERATIONS

 

Goods Traded

:

GENERAL WHOLESALE TRADE

Services

:

OTHER INVESTMENT HOLDING COMPANIES

 

Total Number of Employees:

YEAR

2014

GROUP

N/A

COMPANY

4

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) other investment holding companies & general wholesale trade. 

The staff from the registered office refused to disclose the Subject's operation. 



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62238500

Match

:

N/A

Address Provided by Client

:

10 ANSON ROAD # 18-12 SUITE 4, INTERNATIONAL PLAZA SINGAPORE 079903

Current Address

:

10, ANSON ROAD, 18-12, INTERNATIONAL PLAZA, SUITE 4, 079903, SINGAPORE.

Match

:

YES

 

Other Investigations


On 29th October 2014 we contacted one of the staff from the Subject's registered office and she only provided limited information.


The address provided is incomplete.



FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2012 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2012 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

0.25%

]

Return on Net Assets

:

Unfavourable

[

2.93%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Favourable

[

49 Days

]

Creditors Ratio

:

Favourable

[

57 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

1.22 Times

]

Current Ratio

:

Unfavourable

[

1.22 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

1.07 Times

]

Gearing Ratio

:

Favourable

[

0.51 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : LIMITED

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

ECONOMY

According to Ministry of Trade and Industry (MTI), the Singapore economy is expected to grow by 1.0 to 3.0% in 2013 as growth in the global economy is likely to remain subdued despite macroeconomic conditions stablising in recent months of 2013. 

However, the global economic outlook is still clouded with uncertainties. Notably, concerns remain over the extent of the fiscal cutback with the budget sequester in the US and potential flareup of the debt crisis in the Eurozone. Should any of these risks materialise, Singapore's economic growth could come in lower than expected.

Although resilient domestic demand in emerging Asia will provide some support to global demand, it will not fully mitigate the effects of an economic slowdown in the advanced economies. Consequently, Singapore's externally-oriented sectors such as electronics and wholesale trade will continue to perform poorly, while the financial services sector will be affected by heightened uncertainties in the external environment. Nevertheless, there will be some modest support to growth from the biomedical manufacturing cluster and tourism-related sectors. The former will likely see increased production of active pharmaceutical ingredients and biologics while the latter will benefit from rising visitor arrivals from the region.

For the whole of 2012, Singapore's GDP growth slowed to 1.3%, from 5.2% in 2011, mainly due to weakness in the externally-oriented sectors. Manufacturing sector growth slowed sharply from 7.8% in the year 2011 to 0.1%. The hudge decline was largely due to a rebound in the output of the biomedical manufacturing and transport engineering clusters, which together helped to mitigate part of the fall in output in the electronics cluster. By contrast, the construction sector growth accelerated from 6.3% to 8.2% in 2012, due to the expansion in both public and private building activities. 

Growth in the services producing industries also moderated to 1.2% in 2012, compared to 4.6% in 2011. This was mainly due to the slowdown in wholesale and retail trade, accommodation and food services as well as other services industries. In particular, the wholesale and retail trade sector contracted by 0.7%, compared to the 1.6% growth in year 2011. The accommodation and food services as well as other services industries posted lower gains of 2.8% and 0.1% respectively, compared to 8.2% and 6.3% in 2011. 

For the whole of 2012, all sectors, except the wholesale and retail trade, contributed to growth. Business services was the largest contributor with 0.4 percentage-points, followed by construction with 0.3 percentage-points and transportation and storage at 0.2 percentagepoints. Besides, growth in total demand moderated to 2.4%, compared to 4.2% in 2011. Domestic demand was the key contributor to total demand growth, accounting for 2.2 percentage-points, or over 90 per cent, of the increase.

In 2012, total domestic demand rose by 9.7%, following the 6.5% increase in 2011. The growth in total domestic demand was broad-based across consumption, gross fixed capital formation (GFCF) and changes in inventories. The total consumption expenditure in 2012 grew slightly by 0.9%, easing from the 3.7% growth in 2011. Public consumption expenditure fell by 3.6%, reversing the 0.5% growth in 2011. Private consumption expenditure registered a 2.2% gain, moderating from the 4.6% increase in the preceding year.

Overall, the Singapore economy is expected to grow by 1.0 to 3.0% in 2013.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2008, the Subject is a Private Limited company, focusing on other investment holding companies & general wholesale trade. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. The Subject have a strong capital position SGD 21,075,000. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. 



Being a small company, the Subject's business operation is supported by 4 employees. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject. 



Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in average liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 14,949,506, the Subject should be able to maintain its business in the near terms. 



Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth. 


The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts. 


The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market. 


Based on the above condition, we recommend credit be granted to the Subject normally.

 



 

PROFIT AND LOSS ACCOUNT

 

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

SKP OVERSEAS PTE. LTD.

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

Months

12

12

12

Consolidated Account

Company

Company

Company

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

FULL

Currency

USD

USD

USD

TURNOVER

18,332,882

1,839,562

8,014,360

Other Income

430,000

1,000,000

-

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

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

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

Total Turnover

18,762,882

2,839,562

8,014,360

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

36,903

137,242

(301,598)

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

36,903

137,242

(301,598)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

36,903

137,242

(301,598)

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(1,309,206)

(1,446,448)

(1,144,850)

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

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

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

As restated

(1,309,206)

(1,446,448)

(1,144,850)

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(1,272,303)

(1,309,206)

(1,446,448)

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(1,272,303)

(1,309,206)

(1,446,448)

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

496,413

574,362

380,622

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

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

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

496,413

574,362

380,622

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

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

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

 

 

 

 

 

BALANCE SHEET

 

SKP OVERSEAS PTE. LTD.

 

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

5,900,000

5,900,000

-

Investments

6,000,000

6,000,000

11,000,000

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

11,900,000

11,900,000

11,000,000

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

3,778,300

2,678,300

2,678,300

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

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

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

TOTAL INTANGIBLE ASSETS

3,778,300

2,678,300

2,678,300

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

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

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

TOTAL LONG TERM ASSETS

15,678,300

14,578,300

13,678,300

Trade debtors

2,486,000

1,161,604

-

Other debtors, deposits & prepayments

10,454,802

9,382,682

504,129

Deposits with financial institutions

755,210

505,210

500,000

Amount due from related companies

-

-

9,736,802

Cash & bank balances

224,203

22,583

37,562

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

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

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

TOTAL CURRENT ASSETS

13,920,215

11,072,079

10,778,493

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

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

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

TOTAL ASSET

29,598,515

25,650,379

24,456,793

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

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

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

CURRENT LIABILITIES

Trade creditors

2,886,674

47,931

5,700

Other creditors & accruals

775,000

1,265,500

-

Bank overdraft

3,492,720

1,895,551

1,976,252

Short term borrowings/Term loans

950,000

3,150,000

3,000,000

Amounts owing to holding company

2,263,915

2,528,794

1,855,000

Amounts owing to related companies

980,700

750,000

794,480

Amounts owing to director

50,000

-

-

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

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

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

TOTAL CURRENT LIABILITIES

11,399,009

9,637,776

7,631,432

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,521,206

1,434,303

3,147,061

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

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

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

TOTAL NET ASSETS

18,199,506

16,012,603

16,825,361

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

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

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

SHARE CAPITAL

Ordinary share capital

16,221,809

15,121,809

12,921,809

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

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

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

TOTAL SHARE CAPITAL

16,221,809

15,121,809

12,921,809

Retained profit/(loss) carried forward

(1,272,303)

(1,309,206)

(1,446,448)

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

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

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

TOTAL RESERVES

(1,272,303)

(1,309,206)

(1,446,448)

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

14,949,506

13,812,603

11,475,361

Long term loans

3,250,000

2,200,000

5,350,000

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

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

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

TOTAL LONG TERM LIABILITIES

3,250,000

2,200,000

5,350,000

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

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

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

18,199,506

16,012,603

16,825,361

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

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

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

 

 

 

 

 

FINANCIAL RATIO

 

SKP OVERSEAS PTE. LTD.

 

TYPES OF FUNDS

Cash

224,203

22,583

37,562

Net Liquid Funds

(3,268,517)

(1,872,968)

(1,938,690)

Net Liquid Assets

2,521,206

1,434,303

3,147,061

Net Current Assets/(Liabilities)

2,521,206

1,434,303

3,147,061

Net Tangible Assets

14,421,206

13,334,303

14,147,061

Net Monetary Assets

(728,794)

(765,697)

(2,202,939)

BALANCE SHEET ITEMS

Total Borrowings

7,692,720

7,245,551

10,326,252

Total Liabilities

14,649,009

11,837,776

12,981,432

Total Assets

29,598,515

25,650,379

24,456,793

Net Assets

18,199,506

16,012,603

16,825,361

Net Assets Backing

14,949,506

13,812,603

11,475,361

Shareholders' Funds

14,949,506

13,812,603

11,475,361

Total Share Capital

16,221,809

15,121,809

12,921,809

Total Reserves

(1,272,303)

(1,309,206)

(1,446,448)

LIQUIDITY (Times)

Cash Ratio

0.02

0.00

0.00

Liquid Ratio

1.22

1.15

1.41

Current Ratio

1.22

1.15

1.41

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

Debtors Ratio

49

230

0

Creditors Ratio

57

10

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0.51

0.52

0.90

Liabilities Ratio

0.98

0.86

1.13

Times Interest Earned Ratio

1.07

1.24

0.21

Assets Backing Ratio

0.89

0.88

1.09

PERFORMANCE RATIO (%)

Operating Profit Margin

0.20

7.46

(3.76)

Net Profit Margin

0.20

7.46

(3.76)

Return On Net Assets

2.93

4.44

0.47

Return On Capital Employed

2.09

3.46

0.37

Return On Shareholders' Funds/Equity

0.25

0.99

(2.63)

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.41

UK Pound

1

Rs.98.06

Euro

1

Rs.77.19

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TPT

 


 

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.