MIRA INFORM REPORT

 

 

Report Date :

21.11.2014

 

IDENTIFICATION DETAILS

 

Name :

COLORCON ASIA PACIFIC PTE LTD

 

 

Registered Office :

1, Magazine Road, 04-01, Central Mall, 059567

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

16.10.1998

 

 

Com. Reg. No.:

199805075-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Supply and support of formulated products for the pharmaceutical industry.

 

 

No. of Employees :

20

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

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.

:

199805075-W

COMPANY NAME

:

COLORCON ASIA PACIFIC PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

16/10/1998

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

REGISTERED ADDRESS

:

1, MAGAZINE ROAD, 04-01, CENTRAL MALL, 059567, SINGAPORE.

BUSINESS ADDRESS

:

NO 1 MAGAZINE ROAD #04-01 CENTRAL MALL OFFICE TOWER, 059567, SINGAPORE.

TEL.NO.

:

65-64380318

FAX.NO.

:

65-64380178

WEB SITE

:

WWW.COLORCON.COM

CONTACT PERSON

:

NG LIAM CHING ( DIRECTOR )

 

 

PRINCIPAL ACTIVITY

:

SUPPLY AND SUPPORT OF FORMULATED PRODUCTS FOR THE PHARMACEUTICAL INDUSTRY

ISSUED AND PAID UP CAPITAL

:

11,700,431.00 ORDINARY SHARE, OF A VALUE OF SGD 11,700,431.00

 

 

SALES

:

USD 43,290,437 [2013]

NET WORTH

:

USD 16,382,019 [2013]

 

 

STAFF STRENGTH

:

20 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE 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) supply and support of formulated products for the pharmaceutical industry.

 

The immediate holding company of the Subject is COLORCON, INC., a company incorporated in UNITED STATES.

 

 

Share Capital History

 

Date

Issue & Paid Up Capital

12/11/2014

SGD 11,700,431.00

 

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

COLORCON, INC.

415, MOYER BOULEVARD, P.O. BOX 24, WEST POINT, PA 19486-0024, UNITED STATES.

T060UF0473

11,700,431.00

100.00

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

------

11,700,431.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

CHINA

COLORCON (SHANGHAI) TRADING CO., LTD

100.00

31/12/2013

CHINA

SHANGHAI COLORCON COATING TECHNOLOGY CO., LTD.

100.00

31/12/2013

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MARTTI TAPANI HEDMAN

Address

:

1200, MEADOW DRIVE, BLUE BELL PA 19422, UNITED STATES.

IC / PP No

:

PY9048336

Nationality

:

FINN

Date of Appointment

:

05/06/2014

 

DIRECTOR 2

 

Name Of Subject

:

SIMON TASKER

Address

:

688, CHUNDONG ROAD, MINHANG, SHANGHAI, CHINA.

IC / PP No

:

761276085

Nationality

:

BRITISH

Date of Appointment

:

28/02/2014

 

DIRECTOR 3

 

Name Of Subject

:

NG LIAM CHING

Address

:

87,ELLINGTON SQUARE, SONGAPORE 568977, SINGAPORE.

IC / PP No

:

S1555889Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

20/11/2009

DIRECTOR 4

 

Name Of Subject

:

CHAN SENG FATT

Address

:

160, LENTOR LOOP, 12-01, BULLION PARK, 789094, SINGAPORE.

IC / PP No

:

S2571423G

Nationality

:

SINGAPOREAN

Date of Appointment

:

04/07/2006

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

NG LIAM CHING

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A


COMPANY SECRETARIES

 

1)

Company Secretary

:

KHOONG LAI KHENG

IC / PP No

:

S7579232H

Address

:

301D, ANCHORVALE DRIVE, 02-25, 544301, SINGAPORE.

 

 

 

 

 

2)

Company Secretary

:

DESMOND LEE HENG CHOONG

 

IC / PP No

:

S2588967C

Address

:

30, MARINE CRESCENT, 07-179, MARINE CRESCENT VILLE, 440030, 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

:

YES

Overseas

:

YES

 

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

[

X

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

YES

Domestic Markets

SINGAPORE

Overseas

YES

Export Market

ASIA

Credit Term

N/A

Payment Mode

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

FORMULATED PRODUCTS FOR THE PHARMACEUTICAL

 

 

Total Number of Employees:

 

 

YEAR

2014

GROUP

N/A

COMPANY

20

Branch

NO

 

 

Other Information


The Subject is principally engaged in the (as a / as an) supply and support of formulated products for the pharmaceutical industry.

 

The Subject's core business is the design and technical support of advanced coating systems, modified release technologies and functional excipients for pharmaceutical dosage forms.

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-64380318

Match

:

N/A

Address Provided by Client

:

1 MARINA BOULEVARD #28-00 ONE MARINA BOULEVARD SINGAPORE 018989

Current Address

:

NO 1 MAGAZINE ROAD #04-01 CENTRAL MALL OFFICE TOWER, 059567, SINGAPORE.

Match

:

NO

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information.


The Subject is not aware of the address provided.


FINANCIAL ANALYSIS

 

 

 

Profitability

Turnover

:

Erratic

[

2011 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2013

]

Return on Shareholder Funds

:

Favourable

[

172.80%

]

Return on Net Assets

:

Favourable

[

191.77%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's management have been efficient in controlling its operating costs. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

 

Working Capital Control

Stock Ratio

:

Favourable

[

11 Days

]

Debtor Ratio

:

Favourable

[

45 Days

]

Creditors Ratio

:

Favourable

[

15 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in 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

[

2.05 Times

]

Current Ratio

:

Favourable

[

2.22 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

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. 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 :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. 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 did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. 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 : STRONG

 

 

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 :

TRADING

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

Incorporated in 1998, the Subject is a Private Limited company, focusing on supply and support of formulated products for the pharmaceutical industry. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a good reputation in the market. It should have received supports from its regular customers. The Subject have a strong capital position of SGD 11,700,431. 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.


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a small company, the Subject's business operation is supported by 20 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. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good 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 16,382,019, the Subject should be able to maintain its business in the near terms.


The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.


In view of the above favourable condition, we recommend credit be proceeded to the Subject with favourable term.

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

COLORCON ASIA PACIFIC PTE LTD

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

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

SUMMARY

Currency

USD

USD

SGD

TURNOVER

43,290,437

35,163,776

38,781,200

Other Income

17,905,168

18,748,767

-

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

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

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

Total Turnover

61,195,605

53,912,543

38,781,200

Costs of Goods Sold

(21,040,960)

(17,221,995)

-

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

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

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

Gross Profit

40,154,645

36,690,548

-

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

32,340,006

29,667,966

8,511,446

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

32,340,006

29,667,966

8,511,446

Taxation

(4,031,382)

(2,970,674)

(1,398,795)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

28,308,624

26,697,292

7,112,651

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

4,963,136

7,066,022

(5,354,394)

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

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

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

As restated

4,963,136

7,066,022

(5,354,394)

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

33,271,760

33,763,314

1,758,257

DIVIDENDS - Ordinary (paid & proposed)

(23,284,158)

(28,800,178)

-

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

9,987,602

4,963,136

1,758,257

 

 

BALANCE SHEET

 

 

 

COLORCON ASIA PACIFIC PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

662,310

452,190

9,782,179

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

6,592,979

6,592,979

-

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

6,592,979

6,592,979

-

Others

30,396

51,542

-

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

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

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

TOTAL INTANGIBLE ASSETS

30,396

51,542

-

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

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

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

TOTAL LONG TERM ASSETS

7,285,685

7,096,711

9,782,179

Stocks

1,286,012

1,140,093

-

Trade debtors

5,296,423

4,330,169

-

Other debtors, deposits & prepayments

619,867

630,748

-

Amount due from related companies

245,433

110,533

-

Cash & bank balances

10,011,867

5,344,513

-

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

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

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

TOTAL CURRENT ASSETS

17,459,602

11,556,056

9,421,859

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

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

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

TOTAL ASSET

24,745,287

18,652,767

19,204,038

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

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

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

CURRENT LIABILITIES

Trade creditors

888,907

602,338

-

Other creditors & accruals

1,410,038

1,147,774

-

Amounts owing to holding company

1,071,205

1,031,271

-

Amounts owing to related companies

2,193,484

2,222,950

-

Provision for taxation

2,317,758

1,978,505

-

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

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

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

TOTAL CURRENT LIABILITIES

7,881,392

6,982,838

5,745,350

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

9,578,210

4,573,218

3,676,509

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

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

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

TOTAL NET ASSETS

16,863,895

11,669,929

13,458,688

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

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

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

SHARE CAPITAL

Ordinary share capital

6,392,666

6,392,666

11,700,431

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

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

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

TOTAL SHARE CAPITAL

6,392,666

6,392,666

11,700,431

Exchange equalisation/fluctuation reserve

1,751

5,608

-

Retained profit/(loss) carried forward

9,987,602

4,963,136

1,758,257

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

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

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

TOTAL RESERVES

9,989,353

4,968,744

1,758,257

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

16,382,019

11,361,410

13,458,688

Deferred taxation

88,876

25,584

-

Others

393,000

282,935

-

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

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

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

TOTAL LONG TERM LIABILITIES

481,876

308,519

-

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

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

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

16,863,895

11,669,929

13,458,688

 

 

FINANCIAL RATIO

 

 

COLORCON ASIA PACIFIC PTE LTD

 

TYPES OF FUNDS

Cash

10,011,867

5,344,513

-

Net Liquid Funds

10,011,867

5,344,513

-

Net Liquid Assets

8,292,198

3,433,125

3,676,509

Net Current Assets/(Liabilities)

9,578,210

4,573,218

3,676,509

Net Tangible Assets

16,833,499

11,618,387

13,458,688

Net Monetary Assets

7,810,322

3,124,606

3,676,509

BALANCE SHEET ITEMS

Total Borrowings

0

0

-

Total Liabilities

8,363,268

7,291,357

5,745,350

Total Assets

24,745,287

18,652,767

19,204,038

Net Assets

16,863,895

11,669,929

13,458,688

Net Assets Backing

16,382,019

11,361,410

13,458,688

Shareholders' Funds

16,382,019

11,361,410

13,458,688

Total Share Capital

6,392,666

6,392,666

11,700,431

Total Reserves

9,989,353

4,968,744

1,758,257

LIQUIDITY (Times)

Cash Ratio

1.27

0.77

-

Liquid Ratio

2.05

1.49

-

Current Ratio

2.22

1.65

1.64

WORKING CAPITAL CONTROL (Days)

Stock Ratio

11

12

-

Debtors Ratio

45

45

-

Creditors Ratio

15

13

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

-

Liabilities Ratio

0.51

0.64

0.43

Times Interest Earned Ratio

0.00

0.00

-

Assets Backing Ratio

2.63

1.82

1.15

PERFORMANCE RATIO (%)

Operating Profit Margin

74.70

84.37

21.95

Net Profit Margin

65.39

75.92

18.34

Return On Net Assets

191.77

254.23

63.24

Return On Capital Employed

191.43

253.11

63.24

Return On Shareholders' Funds/Equity

172.80

234.98

52.85

Dividend Pay Out Ratio (Times)

0.82

1.08

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0





 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.55

UK Pound

1

Rs.97.52

Euro

1

Rs.76.48

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

VNT

 

               

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.