MIRA INFORM REPORT

 

 

Report Date :

11.10.2014

 

IDENTIFICATION DETAILS

 

Name :

HANS VON MANGOLDT GMBH & CO. KG

 

 

Registered Office :

Hergelsbendenstr. 18 D 52080 Aachen

 

 

Country :

Germany

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

01.07.1964

 

 

Legal Form :

Limited Partnership

 

 

Line of Business :

  • Manufacture of electric motors, generators and transformators
  • Retail sale of electrical household appliances

 

 

No. of Employees :

107

 

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

 

HANS VON MANGOLDT GMBH & CO. KG

 

 Company Status:         active

Hergelsbendenstr. 18

D 52080 Aachen

Telephone:0241/166070

Telefax:  0241/1660721

Homepage: www.Mangoldt.com

E-mail:   info@Mangoldt.com

 

 VAT no.:                      DE123595431

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company sumary

 

 LEGAL FORM              Ltd partnership with priv. ltd. company as

                                    general partner

 Date of foundation:       1941

 Registered on:             01.07.1964

 Register of

 companies:                  Local court 52070 Aachen

 under:                          HRA 1150

 

 Total cap. contribution:                EUR            300,000.00

 

 Limited partner:

                      Burkhard von Mangoldt

                      Eupener Str. 390

                      D 52076 Aachen

                      born: 14.05.1942

                      Share:             EUR             82,500.00

 Limited partner:

                      Ruprecht von Mangoldt

                      Hasselholzer Weg 200

                      D 52074 Aachen

                      born: 10.04.1945

                      Share:             EUR             82,500.00

 Limited partner:

                      Dr.-Ing. Christian Kaehler

                      D 52146 Würselen

                      born: 24.02.1973

                      Share:             EUR             27,000.00

 Limited partner:

                      Ching-Fu Kwang

                      403, Fu-Kuo Road

                      Tso-Ying Dist.

                      TWN - Kaoshing City

                      born: 03.12.1968

                      Share:             EUR             18,000.00

 Limited partner:

                      Friederike von Kuenheim

                      D 40210 Düsseldorf

                      born: 04.06.1981

                      Share:             EUR             15,000.00

 Limited partner:

                      Julius von Mangoldt

                      D 52080 Aachen

                      born: 10.03.1984

                      Share:             EUR             15,000.00

 Limited partner:

                      Maximilian von Mangoldt

                      D 60306 Frankfurt

                      born: 04.01.1980

                      Share:             EUR             15,000.00

 Limited partner:

                      Karl von Mangoldt

                      Hartwig-Hesse-Str. 7

                      D 20257 Hamburg

                      born: 26.04.1985

                      Share:             EUR              9,000.00

 Limited partner:

                      Esther von Kuczkowski

                      D 59494 Soest

                      born: 14.12.1971

                      Share:             EUR              9,000.00

 Limited partner:

                      Fritz von Mangoldt

                      D 52080 Aachen

                      born: 16.08.1983

                      Share:             EUR              9,000.00

 Limited partner:

                      Hans von Mangoldt

                      D 10115 Berlin

                      born: 20.06.1974

                      Share:             EUR              9,000.00

 Limited partner:

                      Gräfin Florence von der Schulenberg

                      D 45133 Essen

                      born: 06.04.1973

                      Share:             EUR              9,000.00

 General partner:

                      Hans von Mangoldt

                      Geschäftsführungsgesellschaft mbH

                      Hergelsbendenstr. 18

                      D 52080 Aachen

                      Legal form: Private limited company

                      Share capital:     EUR             26,000.00

                      Registered on: 26.07.1967

                      Reg. data: 52070 Aachen, HRB 540

 

 Shareholder:

                      Hans von Mangoldt GmbH & Co. KG

                      Hergelsbendenstr. 18

                      D 52080 Aachen

                      Legal form: Ltd partnership with priv. ltd.

                      company as general partner

                      Total cap.         EUR            300,000.00

                      contribution:

                      Share:             EUR             26,000.00

                      Registered on: 01.07.1964

                      Reg. data: 52070 Aachen, HRA 1150

 Manager:

                      Dr.-Ing. Christian Kaehler

                      D 52146 Würselen

                      having sole power of representation

                      born: 24.02.1973

                      Profession: Manager

                      Marital status: unknown

 Proxy:

                      Franz-Josef Daniels

                      Broicher Str. 13

                      D 52146 Würselen

                      authorized to jointly represent the company

                      born: 31.10.1968

 Proxy:

                      Hildegard Adenau

                      D 52080 Aachen

                      authorized to jointly represent the company

                      born: 19.05.1965

 


 

 BUSINESS ACTIVITIES

 

 Sectors

 2711    Manufacture of electric motors, generators and transformators

47540   Retail sale of electrical household appliances

 

 

 PARTICIPATIONS

 

 Shareholder:

                      Hans von Mangoldt GmbH

                      Am Schildchen 1

                      D 99195 Großrudestedt

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             40,000.00

                      Share:             EUR             40,000.00

                      Reg. data:  26.06.1990

                                  Local court 07745 Jena

                                  HRB 101350

 Shareholder:

                      Hans von Mangoldt

                      Geschäftsführungsgesellschaft mbH

                      Hergelsbendenstr. 18

                      D 52080 Aachen

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             26,000.00

                      Share:             EUR             26,000.00

                      Reg. data:  26.07.1967

                                  Local court 52070 Aachen

                                  HRB 540

 

 

 FINANCIAL INFORMATION

 

 

 Payment experience:  takes advantage of cash discount

 

 Negative information:We have no negative information at hand.

 


 

 BALANCE SHEET YEAR:  2012/2013

 

 

 REAL ESTATE

 

 Type of ownership:       proprietor

 Share:                          100.00 %

 Address                       Hergelsbendenstr. 18

                                    D 52080 Aachen

 

 Real Estate of:             Hans von Mangoldt

                                    Geschäftsführungsgesellschaft mbH

 Type of ownership:       Tenant

 Address                       Hergelsbendenstr. 18

                                    D 52080 Aachen

 

 Real Estate of:              Burkhard von Mangoldt

 Type of ownership:       Tenant

 Address                       Eupener Str. 390

                                    D 52076 Aachen

 

 Real Estate of:             Ruprecht von Mangoldt

 Type of ownership:       Tenant

 Address                       Hasselholzer Weg 200

                                    D 52074 Aachen

 

 Land register documents were not available.

 

 

 BANKERS

 

 SPARKASSE AACHEN, 52059 AACHEN

 Sort. code: 39050000

 BIC: AACSDE33XXX

 COMMERZBANK VORMALS DRESDNER BANK, 52006 AACHEN

 Sort. code: 39080005

 BIC: DRESDEFF390

 POSTBANK, 51222 KÖLN

 Sort. code: 37010050

 BIC: PBNKDEFFXXX

 


 

 FINANCIAL FIGURES

 

 Gross profit or loss:2011/2012          EUR          8,739,078.00

                      2012/2013          EUR          9,248,818.00

 Profit:              2011/2012          EUR            960,295.00

                      2012/2013          EUR          1,497,679.00

 further business figures:

 Equipment:                              EUR            142,175.00

 Ac/ts receivable:                       EUR          4,984,886.00

 Liabilities:                            EUR         11,168,722.00

 Total numbers of vehicles:                                     10

 - Lorries:                                                      2

 - Passenger cars:                                               8

 Employees:                                                    107

 - thereof permanent staff:                                    103

 - Trainees:                                                     4

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.07.2012 - 30.06.2013

 Equity ratio [%]:                  1.81

 Liquidity ratio:                   0.45

 Return on total capital [%]:      11.49

 

 Balance sheet ratios 01.07.2011 - 30.06.2012

 Equity ratio [%]:                  0.76

 Liquidity ratio:                   0.32

 Return on total capital [%]:       7.07

 

 Balance sheet ratios 01.07.2010 - 30.06.2011

 Equity ratio [%]:                 27.61

 Liquidity ratio:                   0.68

 Return on total capital [%]:      19.52

 

 Balance sheet ratios 01.07.2009 - 30.06.2010

 Equity ratio [%]:                 39.28

 Liquidity ratio:                   0.92

 Return on total capital [%]:      13.41


 

 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.

 

 

 TYPE OF BALANCE SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                               01.07.2012 - 30.06.2013

 

 ASSETS                                  EUR         13,635,964.47

  Fixed assets                           EUR          6,713,506.00

   Intangible assets                     EUR            707,484.00

    Goodwill                             EUR            600,001.00

    Other / unspecified intangible assetsEUR            107,483.00

   Tangible assets                       EUR          5,762,875.00

    Land / similar rights                EUR          5,200,962.00

    Plant / machinery                    EUR            419,738.00

    Other tangible assets / fixtures and

    fittings                             EUR            142,175.00

   Financial assets                      EUR            243,147.00

    Shares in participations /

    subsidiaries and the like            EUR            243,147.00

     Shares in related companies         EUR            211,647.00

     Shares in investee companies        EUR             31,500.00

  Current assets                         EUR          6,706,652.20

   Stocks                                EUR          1,697,591.36

   Accounts receivable                   EUR          4,984,885.63

    Amounts due from related companies   EUR          1,657,607.39

    Other debtors and assets             EUR          3,327,278.24

   Liquid means                          EUR             24,175.21

  Remaining other assets                 EUR            215,806.27

   Accruals (assets)                     EUR            215,806.27

 

 LIABILITIES                             EUR         13,635,964.47

  Shareholders' equity                   EUR            835,427.02

   Capital                               EUR            380,427.02

    Capital of the fully liable partner

    (LP, general partnership)            EUR             80,427.02

     Capital contribution of gen.

     partner/accounts of the pers. liable

     shareholder                         EUR             80,427.02

    Limited partner's capital / capital

    of partially liable partner (LP)     EUR            300,000.00

   Reserves                              EUR            455,000.00

  Items between shareholders' equity and

  debt capital                           EUR             26,000.00

   Balancing items for capitalised own

   shares in cos. acting as general

   partners                              EUR             26,000.00

  Provisions                             EUR          1,605,815.67

  Liabilities                            EUR         11,168,721.78

   Financial debts                       EUR          4,863,253.26

    Liabilities due to banks             EUR          4,863,253.26

   Other liabilities                     EUR          6,305,468.52

    Unspecified other liabilities        EUR          6,305,468.52

 

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

 Code (HGB)

  Gross result (+/-)                     EUR          9,248,818.18

  Staff expenses                         EUR          4,791,300.01

   Wages and salaries                    EUR          4,087,487.92

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            703,812.09

  Total depreciation                     EUR            534,137.86

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            534,137.86

  Other operating expenses               EUR          1,825,544.26

  Operating result from continuing

  operations                             EUR          2,097,836.05

  Result from participating interests

  (+/-)                                  EUR            638,064.62

   Expenses / income from participations EUR            638,064.62

    Income from transfer of profits      EUR            638,064.62

  Interest result (+/-)                  EUR           -608,968.53

   Interest and similar income           EUR             21,489.63

   Interest and similar expenses         EUR            630,458.16

  Financial result (+/-)                 EUR             29,096.09

  Result from ordinary operations (+/-)  EUR          2,126,932.14

  Income tax / refund of income tax (+/-)EUR           -331,639.90

  Other taxes / refund of taxes          EUR           -297,613.46

  Tax (+/-)                              EUR           -629,253.36

  Annual surplus / annual deficit        EUR          1,497,678.78


 

 TYPE OF BALANCE  SHEET:               COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                               01.07.2011 - 30.06.2012

 

 ASSETS                                  EUR         14,299,981.63

  Fixed assets                           EUR          8,210,383.70

   Intangible assets                     EUR            850,975.00

    Goodwill                             EUR            720,001.00

    Other / unspecified intangible assetsEUR            130,974.00

   Tangible assets                       EUR          6,044,796.45

    Land / similar rights                EUR          5,422,575.00

    Plant / machinery                    EUR            470,962.80

    Other tangible assets / fixtures and

    fittings                             EUR            151,258.65

   Financial assets                      EUR          1,314,612.25

    Shares in participations /

    subsidiaries and the like            EUR            211,647.00

     Shares in related companies         EUR            211,647.00

    Other / unspecified financial assets EUR          1,102,965.25

  Current assets                         EUR          5,867,746.15

   Stocks                                EUR          2,097,954.29

   Accounts receivable                   EUR          3,718,297.51

    Amounts due from related companies   EUR            780,008.79

    Other debtors and assets             EUR          2,938,288.72

   Liquid means                          EUR             51,494.35

  Remaining other assets                 EUR            221,851.78

   Accruals (assets)                     EUR            221,851.78

 

 LIABILITIES                             EUR         14,299,981.63

  Shareholders' equity                   EUR            823,771.92

   Capital                               EUR            368,771.92

    Capital of the fully liable partner

    (LP, general partnership)            EUR             68,771.92

     Capital contribution of gen.

     partner/accounts of the pers. liable

     shareholder                         EUR             68,771.92

    Limited partner's capital / capital

    of partially liable partner (LP)     EUR            300,000.00

   Reserves                              EUR            455,000.00

  Items between shareholders' equity and

  debt capital                           EUR             26,000.00

   Balancing items for capitalised own

   shares in cos. acting as general

   partners                              EUR             26,000.00

  Provisions                             EUR          1,758,400.00

  Liabilities                            EUR         11,691,809.71

   Financial debts                       EUR          5,707,237.43

    Liabilities due to banks             EUR          5,707,237.43

   Other liabilities                     EUR          5,984,572.28

    Unspecified other liabilities        EUR          5,984,572.28

 

 

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

 Code (HGB)

 

  Gross result (+/-)                     EUR          8,739,077.56

  Staff expenses                         EUR          4,851,168.69

   Wages and salaries                    EUR          4,093,799.08

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            757,369.61

  Total depreciation                     EUR            518,188.50

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            518,188.50

  Other operating expenses               EUR          1,905,076.60

  Operating result from continuing

  operations                             EUR          1,464,643.77

  Result from participating interests

  (+/-)                                  EUR            650,969.59

   Expenses / income from participations EUR            650,969.59

    Income from transfer of profits      EUR            650,969.59

  Interest result (+/-)                  EUR           -688,932.41

   Interest and similar income           EUR                 56.21

   Interest and similar expenses         EUR            688,988.62

  Financial result (+/-)                 EUR            -37,962.82

  Result from ordinary operations (+/-)  EUR          1,426,680.95

  Income tax / refund of income tax (+/-)EUR           -460,804.98

  Other taxes / refund of taxes          EUR             -5,580.77

  Tax (+/-)                              EUR           -466,385.75

  Annual surplus / annual deficit        EUR            960,295.20


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.16

UK Pound

1

Rs.98.62

Euro

1

Rs.77.67

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.