MIRA INFORM REPORT

 

 

Report Date :

08.11.2014

 

IDENTIFICATION DETAILS

 

Name :

SEMPERIT INVESTMENTS ASIA PTE. LTD.

 

 

Registered Office :

4, Battery Road, 25-01, Bank of China Building, 049908

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.09.2012

 

 

Com. Reg. No.:

201221964-N

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is principally engaged in the investment holding.

 

 

No of Employees :

25 [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 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 – 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.

:

201221964-N

COMPANY NAME

:

SEMPERIT INVESTMENTS ASIA PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

05/09/2012

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

4, BATTERY ROAD, 25-01, BANK OF CHINA BUILDING, 049908, SINGAPORE.

BUSINESS ADDRESS

:

8, JURONG TOWN HALL ROAD, 12-05/06, THE JTC SUMMIT, 609434, SINGAPORE.

TEL.NO.

:

65-62744861

FAX.NO.

:

65-67246977

WEB SITE

:

WWW.SEMPERITGROUP.COM

CONTACT PERSON

:

MICHAEL THOMAS FAHNEMANN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

INVESTMENT HOLDING

ISSUED AND PAID UP CAPITAL

:

159,000,000.00 ORDINARY SHARE, OF A VALUE OF EUR 159,000,000.00

SALES

:

USD 15,338,097 [2013]

NET WORTH

:

USD 199,093,769 [2013]

STAFF STRENGTH

:

25 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

POOR

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) investment holding.

 

The immediate holding company of the Subject is SEMPERIT TECHNISCHE PRODUKTE GMBH, a company incorporated in AUSTRIA.

 

Share Capital History

Date

Issue & Paid Up Capital

19/09/2014

EUR 159,000,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

SEMPERIT TECHNISCHE PRODUKTE GMBH

MODECENTERSTRASSE 22, 1030, VIENNA, AUSTRIA.

T03UF1385

159,000,000.00

100.00

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

------

159,000,000.00

100.00

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

=====

+ Also Director

 

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



Local No

Country

Company

(%)

As At

CHILE

SEMPERIT PRODUCTOS TECNICOS SPA

100.00

31/12/2013

86100V

MALAYSIA

LATEXX PARTNERS BERHAD

98.10

31/12/2013

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MICHAEL WOLFRAM

Address

:

FISCHERSTIEGE 9/18, 1010 VIENNA, AUSTRIA.

IC / PP No

:

P7396889

Nationality

:

AUSTRIAN

Date of Appointment

:

02/07/2014

Remark

:

ALTERNATE DIRECTOR TO CLEMENS TASCHEE

 

DIRECTOR 2

 

Name Of Subject

:

MARKUS TROST

Address

:

2, MARTIN PLACE 17-05, MARTIN PLACE RESIDENCES, 237988, SINGAPORE.

IC / PP No

:

G5411146R

Nationality

:

AUSTRIAN

Date of Appointment

:

10/10/2013

 


DIRECTOR 3

 

Name Of Subject

:

BORIS ILLETSHKO

Address

:

SONNENROSENGASSE 11, 2345, BRUNN AM, GEBIRGE, AUSTRIA.

IC / PP No

:

J05287768

Nationality

:

AUSTRIAN

Date of Appointment

:

27/09/2012

Remark

:

ALTERNATE DIRECTOR TO CLEMENS EICHLER

 

DIRECTOR 4

 

Name Of Subject

:

CLEMENS TASCHEE

Address

:

PIARISTENGASSE 9/3/10, 1080 VIENNA, AUSTRIA.

IC / PP No

:

P1380701

Nationality

:

AUSTRIAN

Date of Appointment

:

02/07/2014

 

DIRECTOR 5

 

Name Of Subject

:

DECLAN GERARD DALY

Address

:

ULMENSTRASSE 121, 1140 VIENNA, AUSTRIA.

IC / PP No

:

PT6162076

Nationality

:

IRISH

Date of Appointment

:

02/07/2014

 

DIRECTOR 6

 

Name Of Subject

:

CLEMENS EICHLER

Address

:

59, COVE WAY 02-09, SEASCAPE, 098309, SINGAPORE.

IC / PP No

:

G5385557T

Nationality

:

AUSTRIAN

Date of Appointment

:

27/09/2012

 

DIRECTOR 7

 

Name Of Subject

:

MR. KNUT UNGER

Address

:

98A, LORONG H, TELOK KURAU, 426152, SINGAPORE.

IC / PP No

:

S7061659I

Nationality

:

SINGAPOREAN

Date of Appointment

:

10/10/2013

Remark

:

ALTERNATE DIRECTOR TO MARKUS TROST




 

MANAGEMENT

 

 

1)

Name of Subject

:

MICHAEL THOMAS FAHNEMANN

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

ERNST & YOUND LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

IAN NG FOOK YUN

IC / PP No

:

S2565916C

Address

:

151, CAVENAGH ROAD, 09-161, CAVENAGH COURT, 229628, SINGAPORE.

 

2)

Company Secretary

:

ANNA MARDIANA ALISJAHBANA

IC / PP No

:

S2205619J

Address

:

46, EASTWOOD ROAD, 04-06, LAGUNA 88, 486356, SINGAPORE.

 

 

BANKING


No Banker found in our databank.

 

 

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

LITIGATION CHECK AGAINST SUBJECT


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

No legal action was found in our databank.


No winding up petition was found in our databank.

 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject is a service provider.


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

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Services

:

INVESTMENT HOLDING

 

Total Number of Employees:

YEAR

2014


GROUP

N/A

COMPANY

25

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) investment holding.


The Subject refused to disclose its operation.

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62744861

Match

:

N/A

Address Provided by Client

:

8, JURONG TOWN HALL ROAD, 12-05/06, THE JTC SUMMIT,609434 SINGAPORE

Current Address

:

8, JURONG TOWN HALL ROAD, 12-05/06, THE JTC SUMMIT, 609434, SINGAPORE.

Match

:

YES

 

Other Investigations


On 30th October 2014 we contacted one of the staff from the Subject and she provided some information.

 

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

(0.00%)

]

Profit/(Loss) Before Tax

:

Decreased

[

(112.80%)

]

Return on Shareholder Funds

:

Unfavourable

[

0.30%

]

Return on Net Assets

:

Unfavourable

[

0.14%

]

The higher turnover could be attributed to the favourable market condition.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. 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

[

30 Days

]

Creditors Ratio

:

Unfavourable

[

169 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 unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Favourable

[

1.13 Times

]

Current Ratio

:

Unfavourable

[

1.13 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

:

Acceptable

[

6.62 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. 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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

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 2012, the Subject is a Private Limited company, focusing on investment holding. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. The Subject have a strong capital position of EUR 159,000,000. 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 25 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.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. 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 zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 199,093,769, 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 poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.


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.

SEMPERIT INVESTMENTS ASIA PTE. LTD.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

4

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

15,338,097

-

Other Income

3,040,406

129,572

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

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

Total Turnover

18,378,503

129,572

Costs of Goods Sold

(15,243,769)

-

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

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

Gross Profit

3,134,734

-

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

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

PROFIT/(LOSS) FROM OPERATIONS

236,636

(1,848,001)

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

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

PROFIT/(LOSS) BEFORE TAXATION

236,636

(1,848,001)

Taxation

364,000

-

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

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

PROFIT/(LOSS) AFTER TAXATION

600,636

(1,848,001)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(1,848,001)

-

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

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

As restated

(1,848,001)

-

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(1,247,365)

(1,848,001)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(1,247,365)

(1,848,001)

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

42,130

1,457,098

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

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

42,130

1,457,098

 

 

BALANCE SHEET

 

SEMPERIT INVESTMENTS ASIA PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

731,982

-

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

200,874,183

172,913,710

Deferred assets

364,000

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

201,238,183

172,913,710

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

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

TOTAL LONG TERM ASSETS

201,970,165

172,913,710

Trade debtors

1,278,723

-

Other debtors, deposits & prepayments

86,566

-

Amount due from holding company

690,076

-

Amount due from subsidiary companies

5,532,236

-

Amount due from related companies

19,335

7,481

Cash & bank balances

3,363,347

6,826,214

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

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

TOTAL CURRENT ASSETS

10,970,283

6,833,695

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

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

TOTAL ASSET

212,940,448

179,747,405

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

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

CURRENT LIABILITIES

Trade creditors

7,037,968

-

Other creditors & accruals

646,073

78,562

Amounts owing to holding company

240,924

181,450,814

Amounts owing to subsidiary companies

1,786,520

-

Amounts owing to related companies

2,677

-

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

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

TOTAL CURRENT LIABILITIES

9,714,162

181,529,376

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,256,121

(174,695,681)

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

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

TOTAL NET ASSETS

203,226,286

(1,781,971)

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

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

SHARE CAPITAL

Ordinary share capital

200,341,134

66,030

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

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

TOTAL SHARE CAPITAL

200,341,134

66,030

Retained profit/(loss) carried forward

(1,247,365)

(1,848,001)

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

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

TOTAL RESERVES

(1,247,365)

(1,848,001)

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

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

SHAREHOLDERS' FUNDS/EQUITY

199,093,769

(1,781,971)

Others

4,132,517

-

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

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

TOTAL LONG TERM LIABILITIES

4,132,517

-

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

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

203,226,286

(1,781,971)

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

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

 

 

FINANCIAL RATIO

 

SEMPERIT INVESTMENTS ASIA PTE. LTD.

 

TYPES OF FUNDS

Cash

3,363,347

6,826,214

Net Liquid Funds

3,363,347

6,826,214

Net Liquid Assets

1,256,121

(174,695,681)

Net Current Assets/(Liabilities)

1,256,121

(174,695,681)

Net Tangible Assets

203,226,286

(1,781,971)

Net Monetary Assets

(2,876,396)

(174,695,681)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

13,846,679

181,529,376

Total Assets

212,940,448

179,747,405

Net Assets

203,226,286

(1,781,971)

Net Assets Backing

199,093,769

(1,781,971)

Shareholders' Funds

199,093,769

(1,781,971)

Total Share Capital

200,341,134

66,030

Total Reserves

(1,247,365)

(1,848,001)

LIQUIDITY (Times)

Cash Ratio

0.35

0.04

Liquid Ratio

1.13

0.04

Current Ratio

1.13

0.04

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

30

0

Creditors Ratio

169

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.07

(101.87)

Times Interest Earned Ratio

6.62

(0.27)

Assets Backing Ratio

1.01

(26.99)

PERFORMANCE RATIO (%)

Operating Profit Margin

1.54

0.00

Net Profit Margin

3.92

0.00

Return On Net Assets

0.14

21.94

Return On Capital Employed

0.14

21.94

Return On Shareholders' Funds/Equity

0.30

103.71

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.52

UK Pound

1

Rs.97.39

Euro

1

Rs.76.16                 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS 

 

 

Report Prepared by :

SMN

 

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.