MIRA INFORM REPORT

 

 

Report Date :

22.10.2014

 

IDENTIFICATION DETAILS

 

Name :

TMG-ACABAMENTOS TEXTEIS SA

 

 

Registered Office :

Rua 25 De Abril, 1678, Ronfe, 4805-369-Ronfe

 

 

Country :

Portugal

 

 

Financials (as on) :

2013

 

 

Date of Incorporation :

06.03.1963

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Textile industry, mainly from finishings and fabric knitting, dyeing and branqueação

 

 

No. of Employees :

144

 

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

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)

Portugal

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

PORTUGAL - ECONOMIC OVERVIEW

 

Portugal has become a diversified and increasingly service-based economy since joining the European Community - the EU's predecessor - in 1986. Over the following two decades, successive governments privatized many state-controlled firms and liberalized key areas of the economy, including the financial and telecommunications sectors. The country qualified for the Economic and Monetary Union (EMU) in 1998 and began circulating the euro on 1 January 2002 along with 11 other EU members. The economy grew by more than the EU average for much of the 1990s, but the rate of growth slowed in 2001-08. The economy contracted in 2009, and fell again from 2011 to 2013, as the government implemented spending cuts and tax increases to comply with conditions of an EU-IMF financial rescue package, signed in May 2011. Austerity measures also have contributed to record unemployment and a wave of emigration not seen since the 1960s. Booming exports will contribute to growth and employment in 2014, but the need to continue to reduce private- and public-sector debt could weigh on consumption and investment. The government of Pedro PASSOS COELHO has stated its intention to reduce labor market rigidity, and, this, along with steps to trim the budget deficit, could make Portugal more attractive to foreign investors. The government reduced the budget deficit from 10.1% of GDP in 2009 to 5.1% in 2013, lower than the EU-IMF fiscal target of 5.5%. Despite these efforts, public debt has continued to grow and, in 2013, stands among the highest in the EU. As a result, the government may have difficulty regaining full bond market financing when the EU-IMF financing program expires in May 2014

Source : CIA

 

 

Identification

 

Name

TMG-ACABAMENTOS TEXTEIS SA

V.A.T. Number / NIF

500189773

Address

Rua 25 de Abril, 1678

Locality

Ronfe

Postal Code

4805-369-RONFE

Municipality

GUIMARAES

District

BRAGA

Telephone

253423700, 252300400

Fax

253423701, 252300690

E-Mail

central@tmg.pt

Web Site

www.tmg.pt

C.A.E.(Rev 3)

13301- Bleaching and Dyeing

 

 

Financial Highlights

 

2011

2012

2013

Net Sales

8.116.249,00

5.511.973,00

7.359.560,00

Net Income For the Year

(212.791,00)

(1.815.252,00)

(1.287.803,00)

Shareholders Funds

3.799.112,00

2.038.135,00

748.460,00

Stocks

1.135.119,00

1.123.577,00

1.263.047,00

LIABILITY

4.922.169,00

5.419.590,00

6.699.904,00

ASSETS

8.721.281,00

7.457.725,00

7.448.364,00

 

 

 

 

 

 

Summary

 

 

Legal Form

Joint Stock Company

Constitution

06-03-1963

V.A.T. Number / NIF

500189773

Employees

144

Capital

2.750.000,00

Sales in : 31-12-2013

7.359.560,00

Shareholders Funds in: 31-12-2013

748.460,00

 

Governing Bodies

 

Board of Director's

MANUEL ANTONIO CARVALHO GONCALVES

Board of Director's President

ISABEL MARIA GONCALVES FOLHADELA DE OLIVEIRA MENDES FURTADO

Board of Director's Vice-President

SANDRA MARIA CARVALHO GONCALVES GOMES

Administrator

Fiscal Board

PRICEWATERHOUSECOOPERS & ASSOCIADOS-SOCIEDADE DE REVISORES OFICIAIS DE CONTAS LDA

Unique Fiscal

HERMINIO ANTONIO PAULOS AFONSO

Fiscal Board Substitute

 

Legal Structure

 

Registed on the Register Record Office of Guimaraes with the Register Number 500189773 previous number 545 in 05-06-1963

Constitution celebrated in 06-03-1963 published on Diário da República number 75 of 29-03-1963

To oblige the company it is necessary 2 signature

 

Changes to Society

 

In 18-10-2012 on Portal MJ of 19-10-2012 social change

In 13-04-2012 on Portal MJ of 21-06-2012 rectification

In 27-03-2012 on Portal MJ of 16-04-2012 board of director's change

In 03-11-2009 on Portal MJ of 06-11-2009 social change

In 31-03-2009 on Portal MJ of 27-04-2009 board of director's change

 

Capital

 

The Capital is 2.750.000,00 , divided in 550000 shares , with a nominal value of 5,00

 

Activities

 

Line of Business

Percentage

Indústria têxtil, principalmente a de acabamentos de tecidos e malhas, tinturaria e branqueação

(Textile industry, mainly from finishings and fabric knitting, dyeing and branqueação)

100%


Type of Clients

Private Companies

Sales Conditions

Contract

 

 

Geographic Distribution of Sales

 

Internal Market

International Market

 

Year

EU

Extra-EU

Total

 

2013

5.680.206,00

77,18%

1.679.354,00

22,82%

0,00

0,00%

7.359.560,00

2012

5.147.938,00

93,40%

364.035,00

6,60%

0,00

0,00%

5.511.973,00

2011

5.474.287,00

67,45%

2.625.241,00

32,35%

16.721,00

0,21%

8.116.249,00

2010

7.753.301,00

99,39%

47.822,00

0,61%

0,00

0,00%

7.801.123,00

 

Geographic Distribution of Purchases

 

Internal Market

International Market

 

Year

EU

Extra-EU

Total

 

2013

1.876.033,00

99,28%

10.507,00

0,56%

3.134,00

0,17%

1.889.674,00

2012

1.517.029,00

98,89%

13.545,00

0,88%

3.502,00

0,23%

1.534.076,00

2011

1.659.404,00

98,03%

31.791,00

1,88%

1.494,00

0,09%

1.692.689,00

2010

1.859.696,00

97,48%

38.162,00

2,00%

9.876,00

0,52%

1.907.734,00

 

Banks and Financial Institutions

 

MILLENNIUM BCP

Corporate - Porto

 

Incidents

 

There are no of incidents on our database

 

Employees

 

Year

Total

Men

Women

 

2013

144

118

82%

26

18%

2012

56

55

98%

1

2%

2011

58

57

98%

1

2%

2010

66

64

97%

2

3%

Head Office and Installations

 

Head office, warehouse and factory Rua 25 de Abril, n.º 1678, Ronfe, 4805-369, RONFE, Tel:253423700, Fax:253423701

Apartado 14, São Cosme do Vale, 4764-952 Vila Nova de Famalicão

 


Financial

 

Financial Demonstration SNC

Balance Sheet SNC

CoinEUROS

Year:2013

 

2013

2012

2011

% Var.2013/12

 

ASSET

Non-current assets

Tangible fixed assets

3.117.216,00

3.434.688,00

3.891.859,00

(9,24)%

Investment properties

-

-

-

-

Goodwill

-

-

-

-

Intangible assets

136.219,00

142.029,00

85.951,00

(4,09)%

Biological assets

-

-

-

-

Financial participations - patrimonial equity method

-

-

-

-

Financial participations - other methods

-

-

-

-

Shareholders/partners

-

-

-

-

Other financial assets

-

-

-

-

Deferred tax assets

720.000,00

1.170.000,00

1.170.000,00

(38,46)%

Financial investments(exclusive use by small entities and micro entities)

-

-

-

-

Total

3.973.435,00

4.746.717,00

5.147.810,00

(16,29)%

Current assets

Inventories

1.263.047,00

1.123.577,00

1.135.119,00

12,41%

Biological assets

-

-

-

-

Costumers

1.746.901,00

1.235.129,00

1.964.184,00

41,43%

Advances to suppliers

923,00

3.577,00

-

(74,20)%

State and other public entities

60.346,00

90.955,00

173.139,00

(33,65)%

Shareholders/partners

-

-

-

-

Other accounts receivable

357.828,00

217.135,00

256.787,00

64,80%

Deferrals

-

6.161,00

19.443,00

-

Financial assets held for trading

7.297,00

7.296,00

7.297,00

0,01%

Other financial assets

73,00

-

-

-

Non-current assets held for sale

-

-

-

-

Other current assets

-

-

-

-

Cashier and bank deposits

38.514,00

27.178,00

17.502,00

41,71%

Total

3.474.929,00

2.711.008,00

3.573.471,00

28,18%

TOTAL ASSET

7.448.364,00

7.457.725,00

8.721.281,00

(0,13)%

SHAREHOLDERS FUNDS AND LIABILITIES

SHAREHOLDERS FUNDS

Capital

2.750.000,00

2.750.000,00

2.750.000,00

-

Own shares

-

-

-

-

Other shareholders funds instruments

-

-

-

-

Emission premiuns

-

-

-

-

Legal reserves

336.242,00

336.242,00

336.242,00

-

Other reserves

871.467,00

871.467,00

871.467,00

-

Net retained

(10.489.722,00)

(8.674.470,00)

(8.461.633,00)

20,93%

Adjustments on financial assets

-

-

-

-

Revaluation surplus

8.568.276,00

8.545.988,00

8.491.667,00

0,26%

Other shareholders funds changes

-

24.160,00

24.160,00

-

Total

2.036.263,00

3.853.387,00

4.011.903,00

(47,16)%

Net income for the period

(1.287.803,00)

(1.815.252,00)

(212.791,00)

(29,06)%

Antecipated dividends

-

-

-

-

TOTAL OF SHAREHOLDERS FUNDS

748.460,00

2.038.135,00

3.799.112,00

(63,28)%

LIABILITY

Non-current liiabilities

Provisions

-

-

-

-

Financing obtained

-

-

-

-

Responsability for post-employment beneficts

-

-

-

-

Diferred taxes liabilities

199.735,00

331.470,00

311.901,00

(39,74)%

Other payable accounts

-

-

-

-

Total

199.735,00

331.470,00

311.901,00

(39,74)%

Current liabilities

Suppliers

723.189,00

1.265.771,00

1.323.045,00

(42,87)%

Advances from costumers

-

-

-

-

State and other public entities

184.637,00

49.217,00

40.581,00

275,15%

Shareholders/partners

2.050.000,00

1.460.000,00

1.650.000,00

40,41%

Financing obtained

2.838.545,00

1.940.396,00

1.176.790,00

46,29%

Other payable accounts

699.911,00

372.736,00

419.852,00

87,78%

Deferrals

3.887,00

-

-

-

Financial liabilities held for trading

-

-

-

-

Other financial liabilities

-

-

-

-

Non-current liabilities held for sale

-

-

-

-

Other current liabilities

-

-

-

-

Total

6.500.169,00

5.088.120,00

4.610.268,00

27,75%

TOTAL LIABILITIES

6.699.904,00

5.419.590,00

4.922.169,00

23,62%

TOTAL SHAREHOLDERS FUNDS AND LIABILITIES

7.448.364,00

7.457.725,00

8.721.281,00

(0,13)%

INCOME STATEMENT

INCOME AND EXPENSES

Sales and services

7.359.560,00

5.511.973,00

8.116.249,00

33,52%

Operating government grants

3.863,00

-

-

-

Gains/losses allocated subsidiaries, associates and joint ventures

-

-

-

-

Variation in production inventories

62.979,00

(7.787,00)

(153.105,00)

(908,77)%

Work for the entity itself

-

-

-

-

Cost of goods sold and materials consumed

1.812.427,00

1.554.314,00

1.974.599,00

16,61%

Suppliers and external services

3.501.470,00

4.302.022,00

5.041.871,00

(18,61)%

Personnel costs

2.201.065,00

537.781,00

633.755,00

309,29%

Impairment of inventories (losses/revearsals)

-

37.624,00

-

-

Impairment of receivables (losses/revearsals)

(4.371,00)

-

18.194,00

-

Provisions (increases/reductions)

-

-

-

-

Impairment of investments not depreciable/amortizable (losses/reversals)

-

-

-

-

Other impairments (losses/reversals)/impairments (losses/reversals) (exclusive use by small entities and microentities)

-

-

-

-

Increases/decreases in fair value

-

-

-

-

Other income and gains

104.571,00

95.877,00

552.284,00

9,07%

Other expenses and losses

182.217,00

154.607,00

288.411,00

17,86%

Result before depreciation, financing costs and taxes

(161.835,00)

(986.285,00)

558.598,00

(83,59)%

Expenses/reversals of depreciation and amortization

481.076,00

561.064,00

575.148,00

(14,26)%

Impairment of investments depreciable/amortizable (losses/reversals)

-

-

-

-

Operating result (before financing costs and taxes)

(642.911,00)

(1.547.349,00)

(16.550,00)

(58,45)%

Interest and similar income obtained

1.373,00

3.027,00

7.225,00

(54,64)%

interest and similar expenses incurred

324.282,00

270.362,00

199.555,00

19,94%

Net before taxes

(965.820,00)

(1.814.684,00)

(208.880,00)

(46,78)%

Income tax of the period

321.983,00

568,00

3.911,00

56.587,15%

Net profit for the period

(1.287.803,00)

(1.815.252,00)

(212.791,00)

(29,06)%

Results of discontinued operations (net of taxes) included in the net icome of the period

-

-

-

-

 

RATIOS SNC

 

Closing Date

2013

2012

2011

 

 

TURNOVER RATIOS

Shareholder's Funds Profitability

(1,721)

(0,891)

(0,056)

Assets Profitability

(0,086)

(0,207)

(0,002)

Sales Net Profitability

(0,175)

(0,329)

(0,026)

EFFICIENCY RATIOS

Medium Term Receivable

86,638

81,79

88,332

Asset Rotation

0,988

0,739

0,931

PRODUCTIVITY RATIOS

Productivity

2,52

7,359

9,691

SHORT TERM RATIOS

General Liquidity

0,535

0,533

0,775

Reduced Liquidity

0,34

0,312

0,529

Immediate Liquidity

0,006

0,005

0,004

MEDIUM LONG TERM RATIOS

Financial Autonomy

0,1

0,273

0,436

Solvability

0,112

0,376

0,772

Borrowed Capital Structure

0,97

0,939

0,937

General Debt

3,793

0,952

0,31

Debt Structure

0,97

0,939

0,937

Capital Structure

3,747

6,149

12,181

Operational and Financial Risk

Operational Leverage Level

(8,628)

(2,558)

(371,097)

Financial Leverage Level

0,666

0,853

0,079

Combined Leverage Level

(5,746)

(2,182)

(29,317)

 

CASH FLOW STATEMENT

 

Rubrics

2013

2012

PERIODS

 

CASH FLOWS FROM OPERATIONAL ACTIVITIES

Customers receipts

8.438.571,00

7.460.945,00

13,10%

Payments to suppliers

7.243.072,00

7.072.290,00

2,41%

Payments to employees

1.896.362,00

553.778,00

242,44%

Cash at bank generated from operations

(700.863,00)

(165.123,00)

(324,45)%

Payment/receipt of income tax

(12.247,00)

(20.063,00)

38,96%

Other receipts/payments

(281.277,00)

106.687,00

(363,65)%

Cash Flows from Operational Activities (A)

(994.387,00)

(78.499,00)

(1.166,75)%

CASH FLOWS' INVESTMENT ACTIVITIES

Payments regarding:

Fixed tangible assets

161.323,00

108.632,00

48,50%

Intangible assets

-

-

-

Financial investments

73,00

-

-

Other assets

-

-

-

Receipts from:

Fixed tangible assets

-

912,00

-

Intangible assets

-

-

-

Financial investments

-

-

-

Other assets

-

-

-

Investment subsidies

-

-

-

Interest and similar income

1.373,00

3.027,00

(54,64)%

Dividends

-

-

-

Cash Flows' Investments Activities (B)

(160.023,00)

(104.693,00)

(52,85)%

CASH FLOWS' INVESTMENT ACTIVITIES

Receipts from:

Obtained financing

382.784,00

900.000,00

(57,47)%

Paying-up of capital and other equity instruments

-

-

-

Coverage of losses

-

-

-

Donations

-

-

-

Other financing operations

590.000,00

-

-

Payments regarding:

Obtained financing

-

190.000,00

-

Interests and similar expenses

322.402,00

268.892,00

19,90%

Dividends

-

-

-

Capital's redution and other equity instruments

-

-

-

Other financing operations

-

-

-

Cash Flows' Financing Activities ©

650.382,00

441.108,00

47,44%

Variation in cash at bank and its equivalents (A+B+C)

(504.028,00)

257.916,00

(295,42)%

Effect of exchange differences

-

-

-

Cash at bank and its equivalents at the start of period

(710.931,00)

(968.846,00)

26,62%

Cash at bank and its equivalents at the end of period

(1.214.959,00)

(710.930,00)

(70,90)%

 

CASH FLOWS

 

Movimentos do Periodo de 2013

Rubrics

Initial balance

Debits

Credits

Final balance

 

PERIOD'S CARRYING AMOUNT AND MOVEMENTS

 

Cash in hand

-

-

-

0,00

Order deposits

27.178,00

11.336,00

-

38.514,00

Other bank deposits

-

-

-

0,00

Total cash at bank and bank deposits

27.178,00

11.336,00

0,00

38.514,00

Of which: Bank deposits abroad

-

-

-

0,00

 

Rubrics

Value

 

OTHER INFORMATION

 

Receipts from:

 

Non-life insurance claims

-

Operating subsidies

-

Cash at bank and its equivalents not available for use

-

 

ASSETS IMPAIRMENT

 

Movimentos do Periodo de 2013

Impairment losses

Impairment losses reversals

Rubrics

Recognized in profit and loss

Recognized in Equity

Total

Recognized in profit and loss

On revalued assets recognized in equity

Total

 

Individual assets

 

Fixed tangible assets

0,00

-

-

0,00

-

-

Goodwill

0,00

0,00

-

-

0,00

0,00

Intangible assets

0,00

-

-

0,00

-

-

Investment properties (cost model)

0,00

0,00

-

0,00

0,00

-

Investments in progress

0,00

0,00

-

0,00

0,00

-

Financial investments

0,00

0,00

-

0,00

0,00

-

TOTAL

of which: cash-generating units

0,00

0,00

-

0,00

0,00

-

 

GOVERNMENT GRANTS AND GOVERNMENT ASSISTANCE

 

Grants from State and other public bodies

Grants from other entities

Rubrics

Value assigned in the period or in previous periods

Value attributed to the period

Value assigned in the period or in previous periods

Value attributed to the period

 

Grants related to assets/investment:

0,00

0,00

0,00

0,00

Fixed tangible assets

0,00

0,00

0,00

0,00

Land and Natural Resources

-

-

-

-

Buildings and other structures

-

-

-

-

Basic equipment

-

-

-

-

Transport equipment

-

-

-

-

Office equipment

-

-

-

-

Biological equipment

-

-

-

-

Others

-

-

-

-

Intangible assets

0,00

0,00

0,00

0,00

Development projects

-

-

-

-

Computer programmes

-

-

-

-

Industrial property

-

-

-

-

Others

-

-

-

-

Other assets

-

-

-

-

Grants related to income / operating

-

-

-

-

Value of repayments in the period:

0,00

0,00

0,00

0,00

Grants related to assets/investment

-

-

-

-

Grants related to income / operating

-

-

-

-

TOTAL

0,00

0,00

0,00

0,00

 

IMPAIRMENT LOSSES IN FINANCIAL ASSETS AT COST OR AT AMORTIZED COST

 

Movimentos do Periodo de 2013

Rubrics

Impairment losses

Impairment losses reversals

Total

 

Receivable debts from customers

-

4.371,00

(4.371,00)

Other receivables

-

-

0,00

Equity instruments and other securities

-

-

0,00

Others

-

-

0,00

TOTAL

0,00

4.371,00

(4.371,00)

 

DEBTS REGISTERED AS DOUBTFUL

 

Rubrics

Value

 

Regarding insolvency and company recovery procedures or enforcement procedures

-

Claimed in court

-

In arrears:

0,00

Over six months and up to twelve months

-

Over twelve months and up to eighteen months

-

Over eighteen months and up to twenty four months

-

Over twenty four months

-

TOTAL

0,00

 

EMPLOYEE BENEFITS, COMPANY EMPLOYEES AND PERSONNEL COSTS

 

Rubrics

Average number of employees

Average number of hours worked

 

Of which: Part time company employees

0

0

Company employees, by gender:

Men

118

210.602

Women

26

45.338

Company employees, of which:

Company employees assigned to Research and Development

0

-

Service providers

0

0

People placed through temporary employment agencies

2

-

Company employees, paid and unpaid

144

255.940

Paid company employees

144

255.940

Company UNPAID employees

0

0

Company employees, by type of working hours

Full time company employees

144

255.940

Of which: Full time company employees

144

255.940

Part time company employees

0

0

 

Staff costs

 

Rubrics

Value

 

Staff costs

2.201.065,00

Governance Bodies Remuneration

10.667,00

Of which: Profit-sharing

-

Employees remuneration

1.411.786,00

Of which: Profit-sharing

-

Post-employment benefits

0,00

Pension premiums

-

Other benefits

-

Of which:

For defined contribution plans - corporate bodies

-

For defined contribution plans - others

-

Compensations

97.664,00

Charges on remunerations

338.805,00

Insurance for accidents at work and professional diseases

-

Social security expenses

-

Other staff costs

342.143,00

Of which:

Expenditure on education

-

Expenditure on uniforms

-

 

INFORMATION BY GEOGRAPHIC MARKETS

 

Geographic markets

Rubrics

Internal

EU

Extra-EU

Total

 

Sales

166.513,00

57,00

-

166.570,00

Services provided

5.513.693,00

1.679.297,00

-

7.192.990,00

Purchases

1.876.033,00

10.507,00

3.134,00

1.889.674,00

Supplies and external services

3.003.064,00

498.406,00

-

3.501.470,00

Acquisition of fixed tangible assets

121.128,00

25.284,00

17.000,00

163.412,00

Acquisition of investment properties

-

-

-

0,00

Acquisition of intangible assets

74.562,00

-

-

74.562,00

Supplementary income:

2.268,00

0,00

0,00

2.268,00

Social services

-

-

-

0,00

Equipment rental

-

-

-

0,00

Studies, projects and technological assistance

-

-

-

0,00

Royalities

-

-

-

0,00

Others

2.268,00

-

-

2.268,00

Memorandum: Sales and services provided (undiscounted values)

-

-

-

0,00

Memorandum: Purchases and supplies and external services (undiscounted values)

-

-

-

0,00

 

RECEIVABLE AND PAYABLE ACCOUNTS

 

Rubrics

2013

2012

PERIODS

 

Customers

 

Trade accounts receivable

1.746.901,00

1.235.129,00

41,43%

Trade notes receivable

-

-

-

Advances received from customers

-

-

-

Suppliers

Trade accounts payable

705.561,00

1.262.650,00

(44,12)%

Trade notes payable

-

-

-

Trade accounts payable - unchecked invoices

17.628,00

3.121,00

464,82%

Advances to suppliers

923,00

3.577,00

(74,20)%

Staff

Payable remunerations

-

-

-

Advanced payments

-

-

-

Bonds

-

-

-

Other operations

-

-

-

State and other public sector institutions

Income Tax

59.992,00

65.982,00

(9,08)%

Deductible IVA (debt cumulative amounts)

-

-

-

Paid IVA (credit cumulative amounts)

-

-

-

Shareholders / partners

Shareholders with subscription

-

-

-

Unreleased quotas

-

-

-

Advances for profits

-

-

-

Allocated results

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Available profits

From the perspective of the entity distributing profits

-

-

-

From the perspective of the entity with allocated profits

-

-

-

Granted loans - parent company

-

-

-

Granted loans - subsidiary companies, associated companies and joint ventures

-

-

-

Granted loans - other shareholders/partners

-

-

-

Of which: Participating companies

-

-

-

Other operations

Debit status

-

-

-

Credit status

2.050.000,00

1.460.000,00

40,41%

Other receivable and payable accounts

Investment providers - general accounts

5.959,00

3.868,00

54,06%

Trade accounts payable - unchecked invoices

-

-

-

Advanced payments to investment providers

-

-

-

additional income - Debtors

6.609,00

20.080,00

(67,09)%

additional expenses - Creditors

482.077,00

191.680,00

151,50%

Deferred tax assets

720.000,00

1.170.000,00

(38,46)%

Deferred tax liabilities

199.735,00

331.470,00

(39,74)%

Unreleased subscriptions - Creditors

-

-

-

Advances received on account of sales

-

-

-

Other debtors and creditors

Other debtors

155.288,00

188.981,00

(17,83)%

Other creditors

171.467,00

169.890,00

0,93%

 

EXPENSE ACCOUNTS

 

Rubrics

2013

2012

PERIODS

 

Supplies and external services

3.501.470,00

4.302.022,00

(18,61)%

Subcontracts

131.787,00

94.329,00

39,71%

Specialized services

635.141,00

1.694.008,00

(62,51)%

Specialized works

512.709,00

1.611.854,00

(68,19)%

Of which: Payments to workers placed through agencies

495,00

2.855,00

(82,66)%

Advertising and promotion

-

-

-

Surveillance and security

20.855,00

87,00

23.871,26%

Fees

-

3.841,00

-

Comissions

3.397,00

9.846,00

(65,50)%

Maintenance and repairs

72.925,00

45.467,00

60,39%

Others

25.255,00

22.913,00

10,22%

Materials

169.322,00

154.534,00

9,57%

Fast wear tools and utensils

520,00

554,00

(6,14)%

Books and technical documentation

-

-

-

Office material

16.154,00

13.816,00

16,92%

Gift items

130,00

41,00

217,07%

Others

152.518,00

140.123,00

8,85%

Energy and fluids

1.989.707,00

1.613.686,00

23,30%

Electricity

512.147,00

428.827,00

19,43%

Fuels

1.481,00

3.151,00

(53,00)%

Water

-

-

-

Others

1.476.079,00

1.181.708,00

24,91%

Travel, lodging and transportation

42.950,00

24.236,00

77,22%

Travel and lodging

3.432,00

1.233,00

178,35%

Transport of personnel

8,00

-

-

Transport of goods

39.510,00

23.003,00

71,76%

Others

-

-

-

Different services

532.563,00

721.229,00

(26,16)%

Rents and leases

3.155,00

5.774,00

(45,36)%

Of which: Rents from land

-

-

-

Communication

6.701,00

6.656,00

0,68%

Insurance

77.691,00

99.151,00

(21,64)%

Royalties

-

-

-

Litigation and Notaries

168,00

1.042,00

(83,88)%

Representation expenses

91,00

52,00

75,00%

Cleaning, hygiene and comfort

45.482,00

44.596,00

1,99%

Other services

399.275,00

563.958,00

(29,20)%

 

Deliberation of Approval of Accounts

 

Were the financial year's accounts approved?

YES

Data da Aprovação: 25-03-2014

By (Unanimity/Majority):

Unanimity

Percentage of issued votes related to the share capital subscribed with voting right

100

The accounts were approved:

In general meeting regularly convoked

The accounts were approved:

In POC/SNC/NCM (National Plan of Accounts/Accounting Normalization System/Accounting Normalization for micro entities)

 

PROFIT APLICATION ACCORDING TO THE DELIBERATION THAT APPROVED THE FINANCIAL YEAR'S ACCOUNTS

 

Rubrics

2013

2012

 

Retained earnings

(11.777.525,00)

(10.489.722,00)

Allocated results / Available profits

-

-

Percentages or bonuses to managing bodies

-

-

Ditto to staff

-

-

Reserves

-

-

Coverage of losses

-

-

7. Others

-

-

BALANCE (1-2-3-4-5-6-7)

(11.777.525,00)

(10.489.722,00)

 

Management Report / Assessment of the Inspection Body / Legal Certification of Accounts

 

MANAGEMENT REPORT

Were the Management Report and financial year's accounts prepared?

YES

Were the management report and the financial year's accounts signed by all members of the management / administration?

YES

ASSESSMENT OF THE INSPECTION BODY

The entity has an inspection body?

YES

Has the inspection body issued an assessment?

YES

The inspection body pronounced:

In favour of the approval of accounts

LEGAL CERTIFICATION OF ACCOUNTS (CLC)

Is the entity required to have certified accounts by a Statutory Auditor/Statutory Audit Firm?

YES

Identificação do ROC: 506628752

Was the Legal certification of accounts issued?

YES

With reserves

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.30

UK Pound

1

Rs.99.16

Euro

1

Rs.78.59

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

PDT

 

               

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.