MIRA INFORM REPORT

 

Report Date :

05.11.2014

 

IDENTIFICATION DETAILS

 

Name :

RAPUNZEL NATURKOST GMBH

 

 

Registered Office :

Rapunzelstr. 1 D 87764 Legau

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

1975

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Subject is engaged in growing of vegetables, melons and roots and tubers

 

 

No. of Employees :

192

 

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

 

Source : CIA

 


Company name and address

 

RAPUNZEL NATURKOST GMBH

 

 Company Status:          active

Rapunzelstr. 1

D 87764 Legau

Telephone:08330/5290

Telefax:  08330/5291188

Homepage: www.rapunzel.de

E-mail:   info@rapunzel.de

 

 VAT no.:                      DE129088402

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM               Private limited company

 Date of foundation:      1975

 Shareholders'

 agreement:                   21.07.2011

 Registered on:              02.08.2011

 Commercial Register:   Local court 87700 Memmingen

 under:                                       HRB 14736

 

 Share capital:                          EUR          2,106,000.00

 

 Shareholder:

                      JKW Vermögensverwaltungs GmbH

                      Oberhofen 37

                      D 87452 Altusried

                      Legal form: Private limited company

                      Share capital:     EUR          1,179,000.00

                      Share:             EUR          2,106,000.00

                      Registered on: 26.03.2007

                      Reg. data: 87435 Kempten, HRB 9393

 Manager:

                      Joseph Konrad Wilhelm

                      Oberhofen 37 OT Kimratshofen

                      D 87452 Altusried

                      having sole power of representation

                      born: 16.01.1954

                      Marital status: single

 Manager:

                      Margarethe Epple

                      D 87452 Altusried

                      having sole power of representation

                      born: 01.08.1959

 Manager:

                      Andreas Wenning

                      D 88260 Argenbühl

                      having sole power of representation

                      born: 08.03.1965

 

 Further functions/participations of Joseph Konrad Wilhelm

 (Manager)

 Shareholder:

                      JKW Vermögensverwaltungs GmbH

                      Oberhofen 37

                      D 87452 Altusried

                      Legal form: Private limited company

                      Share capital:     EUR          1,179,000.00

                      Share:             EUR            707,400.00

                      Registered

                      on:         26.03.2007

                      Reg. data:  87435 Kempten, HRB 9393

 Manager:

                      JKW Vermögensverwaltungs GmbH

                      Oberhofen 37

                      D 87452 Altusried

                      Legal form: Private limited company

                      Share capital:     EUR          1,179,000.00

                      Registered

                      on:         26.03.2007

                      Reg. data:  87435 Kempten, HRB 9393

 

 Further functions/participations of Margarethe Epple (Manager)

 Proprietor:

                      GESUND & FEIN Naturkost Inh. Margit Epple

                      e.K.

                      Memminger Str. 75

                      D 87439 Kempten

                      Legal form: Sole proprietorship

                      Registered

                      on:         16.08.1996

                      Reg. data:  87435 Kempten, HRA 4133

 


 

 COMPANY HISTORY

 

 1975 - 06.04.1987        Rapunzel Naturkost Josef Wilhelm

                          Haldergasse 9

                          D 87764 Legau

                          Sole proprietorship

 07.04.1987 - 25.06.1990  Rapunzel Naturkost GmbH & Co.

                          Haldergasse 9

                          D 87764 Legau

                          Ltd partnership with priv. ltd. company

                          as general partner

 26.06.1990 - 14.04.2005  Rapunzel Naturkost GmbH

                          Haldergasse 9

                          D 87764 Legau

                          Private limited company

 14.04.2005 - 16.01.2007  Rapunzel Naturkost Aktiengesellschaft

                          Haldergasse 9

                          D 87764 Legau

                          Public limited company

 16.01.2007 - 02.08.2011  Rapunzel Naturkost Aktiengesellschaft

                          Rapunzelstr. 1

                          D 87764 Legau

                          Public limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 0113    Growing of vegetables, melons and roots and tubers

 

3299    Other manufacturing n.e.c.

 

 Secondary industrial sector

 46389   Wholesale of food n.e.c.

 

4721    Retail sale of fruit and vegetables

 

 

 BRANCHES AND FACTORIES

 

 Branch:

                      Rapunzel Naturkost GmbH

                      Hinter den Gärten 9

                      D 87730 Bad Grönenbach

 

 

 PARTICIPATIONS

 

 Shareholder:

                      BioGourmet GmbH

                      Ochsenweg 1

                      D 71729 Erdmannhausen

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             27,000.00

                      Share:             EUR             27,000.00

                      Reg. data:  16.02.2011

                                  Local court 70190 Stuttgart

                                  HRB 736632

 

 

 FINANCIAL INFORMATION

 

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 

 BALANCE SHEET YEAR:  2012

 

 

 REAL ESTATE

 

 Type of ownership:       proprietor

 Share:                          100.00 %

 Address                        Hinter den Gärten 9

                                    D 87730 Bad Grönenbach

 

 Type of ownership:       Tenant

 Address                       Rapunzelstr. 1

                                    D 87764 Legau

 

 Real Estate of:             Joseph Konrad Wilhelm

 Type of ownership:       Tenant

 Address                        Oberhofen 37

                                    D 87452 Altusried

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 COMMERZBANK KEMPTEN ALLGÄU, 87435 KEMPTEN (ALLGÄU)

 Sort. code: 73340046, Account no.: 7748007

 BIC: COBADEFFXXX, IBAN: DE33733400460774800700

 

 Further banks

 VR-BANK MEMMINGEN, 87764 LEGAU

 Sort. code: 73190000, Account no.: 715018

 BIC: GENODEF1MM1, IBAN: DE61731900000000715018

 DEUTSCHE BANK, 87682 MEMMINGEN

 Sort. code: 73370008, Account no.: 120822200

 BIC: DEUTDEMM733, IBAN: DE92733700080120822200

 POSTBANK (GIRO), 80318 MÜNCHEN

 Sort. code: 70010080, Account no.: 137327805

 BIC: PBNKDEFFXXX, IBAN: DE13700100800137327805

 LANDESBANK BADEN-WÜRTTEMBERG/BADEN-WÜRTTEMBERGISCHE BANK, 70144

 STUTTGART

 Sort. code: 60050101, Account no.: 4549055

 BIC: SOLADEST600, IBAN: DE76600501010004549055

 

 

 FINANCIAL FIGURES

 

 Turnover:            2012               EUR        128,125,617.00

 Profit:              2012               EUR          7,763,530.00

 Equipment:                              EUR            488,432.00

 Ac/ts receivable:                       EUR          9,554,509.00

 Liabilities:                            EUR         24,959,965.00

 Employees:                                                    262

 - thereof permanent staff:                                    192

 - Part-time employees:                                         52

 - Trainees:                                                    18

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 46.77

 Liquidity ratio:                   0.38

 Return on total capital [%]:      14.15

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 37.10

 Liquidity ratio:                   0.37

 Return on total capital [%]:      18.32

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 54.54

 Liquidity ratio:                   0.55

 Return on total capital [%]:       9.83

 

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 

financial data

 

 TYPE OF BALANCE SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         54,912,306.88

  Fixed assets                           EUR         27,907,625.29

   Intangible assets                     EUR            126,103.00

    Concessions, licences, rights        EUR             94,656.00

    Goodwill                             EUR             31,447.00

   Tangible assets                       EUR         24,799,127.31

    Land / similar rights                EUR         20,250,401.69

    Plant / machinery                    EUR          2,786,330.00

    Other tangible assets / fixtures and

    fittings                             EUR            488,432.00

    Advance payments made / construction

    in progress                          EUR          1,273,963.62

   Financial assets                      EUR          2,982,394.98

    Shares in participations /

    subsidiaries and the like            EUR          2,888,702.58

     Shares in related companies         EUR          2,888,702.58

    Securities included in fixed assets  EUR              1,131.81

    Other loans                          EUR             92,560.59

  Current assets                         EUR         26,732,062.42

   Stocks                                EUR         17,117,313.35

    Raw materials, consumables and

    supplies                             EUR          8,331,958.65

    Finished goods / work in progress    EUR          8,244,756.85

    Advance payments made                EUR            540,597.85

   Accounts receivable                   EUR          9,554,509.33

    Trade debtors                        EUR          8,992,642.00

    Other debtors and assets             EUR            561,867.33

   Liquid means                          EUR             60,239.74

  Remaining other assets                 EUR            272,619.17

   Accruals (assets)                     EUR            102,643.93

   Active difference from asset

   offsetting                            EUR            169,975.24

 

 LIABILITIES                             EUR         54,912,306.88

  Shareholders' equity                   EUR         25,699,250.12

   Capital                               EUR          2,106,000.00

    Subscribed capital (share capital)   EUR          2,106,000.00

   Reserves                              EUR          7,270,479.55

    Capital reserves                     EUR          1,882,076.67

    Retained earnings / revenue reserves EUR          5,388,402.88

   Balance sheet profit/loss (+/-)       EUR         16,322,770.57

    Profit / loss brought forward        EUR          8,559,240.84

    Annual surplus / annual deficit      EUR          7,763,529.73

  Provisions                             EUR          4,253,091.35

   Provisions for taxes                  EUR            188,383.00

   Other / unspecified provisions        EUR          4,064,708.35

  Liabilities                            EUR         24,959,965.41

   Financial debts                       EUR         16,329,488.76

    Liabilities due to banks             EUR         16,329,488.76

   Other liabilities                     EUR          8,630,476.65

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          8,057,862.02

    Liabililties due to related companiesEUR            190,578.49

    Unspecified other liabilities        EUR            382,036.14

     thereof liabilities from tax /

     financial authorities               EUR             97,760.75

     thereof liabilities from social

     security                            EUR             16,325.98

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR        128,125,617.30

  Inventory change + own costs (+/-)     EUR             86,675.33

   Inventory change (+/-)                EUR             86,675.33

  Other operating income                 EUR          1,545,220.93

  Cost of materials                      EUR         88,248,900.69

   Raw materials and supplies, purchased

   goods                                 EUR         86,216,973.86

   Purchased services                    EUR          2,031,926.83

  Gross result (+/-)                     EUR         41,508,612.87

  Staff expenses                         EUR         12,711,944.26

   Wages and salaries                    EUR         11,044,264.07

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,667,680.19

  Total depreciation                     EUR          1,731,189.24

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          1,731,189.24

  Other operating expenses               EUR         15,730,720.60

  Operating result from continuing

  operations                             EUR         11,334,758.77

  Interest result (+/-)                  EUR           -672,311.44

   Interest and similar income           EUR            109,979.14

   Interest and similar expenses         EUR            782,290.58

  Other financial result                 EUR             -2,560.70

   Income from securities and loans from

   financial assets                      EUR              1,137.62

   Depreciation on financial assets and

   marketable securities                 EUR              3,698.32

  Financial result (+/-)                 EUR           -674,872.14

  Result from ordinary operations (+/-)  EUR         10,659,886.63

  Income tax / refund of income tax (+/-)EUR         -2,851,782.04

  Other taxes / refund of taxes          EUR            -44,574.86

  Tax (+/-)                              EUR         -2,896,356.90

  Annual surplus / annual deficit        EUR          7,763,529.73

 

 

 TYPE OF BALANCE  SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         49,753,647.89

  Fixed assets                           EUR         21,911,716.47

   Intangible assets                     EUR            117,654.00

    Concessions, licences, rights        EUR             77,821.00

    Goodwill                             EUR             39,833.00

   Tangible assets                       EUR         18,809,809.91

    Land / similar rights                EUR         15,356,380.91

    Plant / machinery                    EUR          2,884,884.00

    Other tangible assets / fixtures and

    fittings                             EUR            518,545.00

    Advance payments made / construction

    in progress                          EUR             50,000.00

   Financial assets                      EUR          2,984,252.56

    Shares in participations /

    subsidiaries and the like            EUR          2,888,702.58

     Shares in related companies         EUR          2,888,702.58

    Securities included in fixed assets  EUR              1,131.81

    Other loans                          EUR             94,418.17

  Current assets                         EUR         27,505,161.69

   Stocks                                EUR         17,956,031.67

    Raw materials, consumables and

    supplies                             EUR          9,001,192.83

    Finished goods / work in progress    EUR          8,118,989.57

    Advance payments made                EUR            835,849.27

   Accounts receivable                   EUR          9,532,228.00

    Trade debtors                        EUR          9,121,631.34

    Other debtors and assets             EUR            410,596.66

   Liquid means                          EUR             16,902.02

  Remaining other assets                 EUR            336,769.73

   Accruals (assets)                     EUR            226,879.36

   Active difference from asset

   offsetting                            EUR            109,890.37

 

 LIABILITIES                             EUR         49,753,647.89

  Shareholders' equity                   EUR         18,485,720.39

   Capital                               EUR          2,106,000.00

    Subscribed capital (share capital)   EUR          2,106,000.00

   Reserves                              EUR          7,270,479.55

    Capital reserves                     EUR          1,882,076.67

    Retained earnings / revenue reserves EUR          5,388,402.88

   Balance sheet profit/loss (+/-)       EUR          9,109,240.84

    Annual surplus / annual deficit      EUR          9,109,240.84

  Provisions                             EUR          5,577,489.05

   Pension provisions and comparable

   provisions                            EUR              9,265.00

   Provisions for taxes                  EUR          1,972,974.00

   Other / unspecified provisions        EUR          3,595,250.05

  Liabilities                            EUR         25,690,438.45

   Financial debts                       EUR         18,460,626.97

    Liabilities due to banks             EUR         18,460,626.97

   Other liabilities                     EUR          7,229,811.48

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          6,689,857.27

    Liabililties due to related companiesEUR            217,792.00

    Unspecified other liabilities        EUR            322,162.21

     thereof liabilities from tax /

     financial authorities               EUR             81,335.29

     thereof liabilities from social

     security                            EUR              2,456.39


 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR        120,861,961.97

  Inventory change + own costs (+/-)     EUR            517,451.85

   Inventory change (+/-)                EUR            517,451.85

  Other operating income                 EUR          3,749,416.09

  Cost of materials                      EUR         84,342,914.81

   Raw materials and supplies, purchased

   goods                                 EUR         82,390,889.60

   Purchased services                    EUR          1,952,025.21

  Gross result (+/-)                     EUR         40,785,915.10

  Staff expenses                         EUR         11,952,866.44

   Wages and salaries                    EUR         10,264,346.83

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,688,519.61

  Total depreciation                     EUR          1,982,127.52

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          1,852,127.52

   Depreciation on current assets (+/-)  EUR            130,000.00

  Other operating expenses               EUR         14,077,723.27

  Operating result from continuing

  operations                             EUR         12,773,197.87

  Result from participating interests

  (+/-)                                  EUR             98,300.00

   Expenses / income from participations EUR             98,300.00

    Income from related companies        EUR             98,300.00

  Interest result (+/-)                  EUR           -448,629.03

   Interest and similar income           EUR            139,743.30

   Interest and similar expenses         EUR            588,372.33

    thereof paid to related companies    EUR                  0.00

  Other financial result                 EUR                902.48

   Income from securities and loans from

   financial assets                      EUR              1,412.12

   Depreciation on financial assets and

   marketable securities                 EUR                509.64

  Financial result (+/-)                 EUR           -349,426.55

  Result from ordinary operations (+/-)  EUR         12,423,771.32

  Income tax / refund of income tax (+/-)EUR         -3,276,265.55

  Other taxes / refund of taxes          EUR            -38,264.93

  Tax (+/-)                              EUR         -3,314,530.48

  Annual surplus / annual deficit        EUR          9,109,240.84

 

 

 Inconsistent balance sheets:

 Financial year                              published on

 01.01.2009 - 31.12.2009                     03.11.2010

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.41

UK Pound

1

Rs.98.06

Euro

1

Rs.76.67

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.