MIRA INFORM REPORT

 

 

Report Date :

16.10.2014

 

IDENTIFICATION DETAILS

 

Name :

CBMM ASIA PTE. LTD.

 

 

Registered Office :

80, Raffles Place, 22-21, Uob Plaza, 048624,

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.013

 

 

Date of Incorporation :

22.11.2007

 

 

Com. Reg. No.:

200721727-Z

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of other specific commodities

 

 

No. of Employees

10 [2014]

 

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)

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

 

 

 


Company name and address

 

 

REGISTRATION NO.

:

200721727-Z

COMPANY NAME

:

CBMM ASIA PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

22/11/2007

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

80, RAFFLES PLACE, 22-21, UOB PLAZA, 048624, SINGAPORE.

BUSINESS ADDRESS

:

80 RAFFLES PLACE UOB PLAZA 2 #22-21, 048624, SINGAPORE.

TEL.NO.

:

65-63030290

FAX.NO.

:

65-63030299

EMAIL

:

INFO@CBMM.SG

WEB SITE

:

WWW.CBMM.SG

CONTACT PERSON

:

ANTONIO GILBERTO RIBEIRO DE CASTRO ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF OTHER SPECIFIC COMMODITIES

ISSUED AND PAID UP CAPITAL

:

1,450,000.00 ORDINARY SHARE, OF A VALUE OF SGD 1,450,000.00

SALES

:

SGD 312,666,914 [2013]

NET WORTH

:

SGD 40,755,556 [2013]

STAFF STRENGTH

:

10 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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) wholesale of other specific commodities.

 

The immediate holding company of the Subject is CBMM INTERNATIONAL B.V., a company incorporated in NETHERLANDS.

The ultimate holding company of the Subject is COMPANHIA BRASILEIRA DE METALURGIA E MINERACAO, a company incorporated in BRAZIL.

 

Share Capital History

Date

Issue & Paid Up Capital

20/08/2014

SGD 1,450,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

CBMM INTERNATIONAL B.V.

WTC H-TOWER, ZUIDPLEIN 96, AMSTERDAM, 1077 XV, NETHERLANDS.

T07UF3673

1,450,000.00

100.00

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

------

1,450,000.00

100.00

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

=====



DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

TADEU CARNEIRO

Address

:

RUA PHILIPP LOHBAUER, 317, CHACARA FLORA-SAO PAULO/SP 04642-060, BRAZIL.

IC / PP No

:

FF776283

Nationality

:

BRAZILIAN

Date of Appointment

:

22/11/2007

 

DIRECTOR 2

 

Name Of Subject

:

ANTONIO GILBERTO RIBEIRO DE CASTRO

Address

:

AV. CASSIANO DE PAULA NASCIMENTO, 425 38182132-ARAXA (MG), BRAZIL.

IC / PP No

:

FF828610

Nationality

:

BRAZILIAN

Date of Appointment

:

11/11/2008

 

DIRECTOR 3

 

Name Of Subject

:

EDUARDO AUGUSTO AYROZA

Address

:

GALVAO RIBEIRO RUA ARAGUARI, 449-APTO, 191-MOEMA-SAO PAULO/SP, BRAZIL.

IC / PP No

:

FF173009

Nationality

:

BRAZILIAN

Date of Appointment

:

22/11/2007

 

DIRECTOR 4

 

Name Of Subject

:

TAY TUAN LENG

Address

:

635, PASIR RIS DRIVE 1, 11-600, 510635, SINGAPORE.

IC / PP No

:

S7432140B

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/06/2014

 

DIRECTOR 5

 

Name Of Subject

:

FERNANDA REDA FENGA VIANA KLAMAS

Address

:

AVENIDA DAS NACOES UNIDAS, 12901-TORRE OESTE-BROOKLIN NOVO, 04578-910, SAO PAULO-SP, 23O FLOOR, BRAZIL.

IC / PP No

:

FB542850

Nationality

:

BRAZILIAN

Date of Appointment

:

01/08/2014

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

ANTONIO GILBERTO RIBEIRO DE CASTRO

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

NOR HAFIZA ALWI

IC / PP No

:

S1788401G

Address

:

2, GHIM MOH ROAD, 07-318, 270002, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)


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

 

 

LEGAL 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 refused to disclose its suppliers.

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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

COMMODITIES

 

Total Number of Employees:

YEAR

2014


GROUP

N/A

COMPANY

10

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of other specific commodities.

The Subject provides a complete line of high quality niobium products.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63030290

Match

:

N/A

Address Provided by Client

:

80, RAFFLES PLACE 22-21, UOB PLAZA 2, SINGAPORE 048624

Current Address

:

80 RAFFLES PLACE UOB PLAZA 2 #22-21, 048624, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

18.67%

]

Profit/(Loss) Before Tax

:

Decreased

[

39.69%

]

Return on Shareholder Funds

:

Acceptable

[

19.53%

]

Return on Net Assets

:

Acceptable

[

23.26%

]

The lower turnover could be due to the intense market competition.The Subject's profit fell sharply because of the high operating costs incurred. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Unfavourable

[

75 Days

]

Debtor Ratio

:

Favourable

[

13 Days

]

Creditors Ratio

:

Unfavourable

[

108 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. 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

:

Unfavourable

[

0.72 Times

]

Current Ratio

:

Unfavourable

[

1.47 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Favourable

[

187.74 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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 Subject's performance deteriorated over the years with lower turnover and profit. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 : STABLE

 

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 2007, the Subject is a Private Limited company, focusing on wholesale of other specific commodities. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. The capital standing of the Subject is fair. With an adequate share capital, the Subject has the potential of expanding its business in future.

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 10 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. 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 SGD 40,755,556, the Subject should be able to maintain its business in the near terms.

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

The industry 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.

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

 



PROFIT AND LOSS ACCOUNT

 

 

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

CBMM ASIA PTE. LTD.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

312,666,914

384,445,959

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

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

Total Turnover

312,666,914

384,445,959

Costs of Goods Sold

(283,375,738)

(345,922,050)

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

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

Gross Profit

29,291,176

38,523,909

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

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

PROFIT/(LOSS) FROM OPERATIONS

9,430,152

15,637,050

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

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

PROFIT/(LOSS) BEFORE TAXATION

9,430,152

15,637,050

Taxation

(1,471,795)

(2,394,735)

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

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

PROFIT/(LOSS) AFTER TAXATION

7,958,357

13,242,315

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

43,759,184

30,516,869

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

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

As restated

43,759,184

30,516,869

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

51,717,541

43,759,184

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

51,717,541

43,759,184

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

50,499

64,043

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

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

50,499

64,043

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

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

 

BALANCE SHEET

 

CBMM ASIA PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

51,231

85,329

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

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

TOTAL LONG TERM ASSETS

51,231

85,329

Stocks

64,479,322

118,690,667

Trade debtors

11,022,868

5,690,494

Other debtors, deposits & prepayments

142,997

146,561

Amount due from related companies

20,878,907

28,997,532

Cash & bank balances

30,566,723

28,826,968

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

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

TOTAL CURRENT ASSETS

127,090,817

182,352,222

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

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

TOTAL ASSET

127,142,048

182,437,551

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

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

CURRENT LIABILITIES

Trade creditors

83,945,274

142,604,339

Other creditors & accruals

1,000,905

540,104

Provision for taxation

1,440,313

2,346,934

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

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

TOTAL CURRENT LIABILITIES

86,386,492

145,491,377

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

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

NET CURRENT ASSETS/(LIABILITIES)

40,704,325

36,860,845

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

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

TOTAL NET ASSETS

40,755,556

36,946,174

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

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

SHARE CAPITAL

Ordinary share capital

1,450,000

1,450,000

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

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

TOTAL SHARE CAPITAL

1,450,000

1,450,000

Exchange equalisation/fluctuation reserve

(12,411,985)

(8,263,010)

Retained profit/(loss) carried forward

51,717,541

43,759,184

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

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

TOTAL RESERVES

39,305,556

35,496,174

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

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

SHAREHOLDERS' FUNDS/EQUITY

40,755,556

36,946,174

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

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

40,755,556

36,946,174

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

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

 

FINANCIAL RATIO

 

CBMM ASIA PTE. LTD.

 

TYPES OF FUNDS

Cash

30,566,723

28,826,968

Net Liquid Funds

30,566,723

28,826,968

Net Liquid Assets

(23,774,997)

(81,829,822)

Net Current Assets/(Liabilities)

40,704,325

36,860,845

Net Tangible Assets

40,755,556

36,946,174

Net Monetary Assets

(23,774,997)

(81,829,822)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

86,386,492

145,491,377

Total Assets

127,142,048

182,437,551

Net Assets

40,755,556

36,946,174

Net Assets Backing

40,755,556

36,946,174

Shareholders' Funds

40,755,556

36,946,174

Total Share Capital

1,450,000

1,450,000

Total Reserves

39,305,556

35,496,174

LIQUIDITY (Times)

Cash Ratio

0.35

0.20

Liquid Ratio

0.72

0.44

Current Ratio

1.47

1.25

WORKING CAPITAL CONTROL (Days)

Stock Ratio

75

113

Debtors Ratio

13

5

Creditors Ratio

108

150

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

2.12

3.94

Times Interest Earned Ratio

187.74

245.16

Assets Backing Ratio

28.11

25.48

PERFORMANCE RATIO (%)

Operating Profit Margin

3.02

4.07

Net Profit Margin

2.55

3.44

Return On Net Assets

23.26

42.50

Return On Capital Employed

23.26

42.50

Return On Shareholders' Funds/Equity

19.53

35.84

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.61.11

UK Pound

1

Rs.98.15

Euro

1

Rs.77.68

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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%)

 

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.