MIRA INFORM REPORT

 

 

Report Date :

02.09.2014

 

IDENTIFICATION DETAILS

 

Name :

LUNA ABRASIVI SRL

 

 

Registered Office :

Via Pratolino, SNC Localita' Boettola, 19020 - Vezzano Ligure (SP)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

22.08.1997

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Production of abrasive products

 

 

No of Employees :

From 51 to 70

 

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 01, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

 

C2

Very High Risk

 

D

 


ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 133% of GDP in 2013, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2013 economic growth and labor market conditions deteriorated, with growth at -1.8% and unemployment rising to 12.4%, with youth unemployment around 40%. Italy's GDP is now 8% below its 2007 pre-crisis level.

 

Source : CIA

 


 COMPANY NAME & ADDRESS

 

LUNA ABRASIVI SRL

 

Via Pratolino, SNC LOCALITA' BOETTOLA

 

19020 - Vezzano Ligure (SP) -IT-

 

 

Summary

 

Fiscal Code

:

00314020116

Legal Form

:

Limited liability company

Start of Activities

:

29/08/1997

Equity

:

Over 2.582.254

Turnover Range

:

15.500.000/18.000.000

Number of Employees

:

from 51 to 70

 

 

Activity

 

Production of abrasive products

 

 

Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 00314020116

 

Foreign Trade Reg. no. : SP003757 since 18/09/1997

 

Chamber of Commerce no. : 392402 of Modena

 

Chamber of Commerce no. : 252328 of Reggio Emilia

 

Chamber of Commerce no. : 95916 of La Spezia since 15/09/1997

 

Firms' Register : SP-1997-29731 of La Spezia since 15/09/1997

 

V.A.T. Code : 00314020116

 

Foundation date

: 22/08/1997

Establishment date

: 22/08/1997

Start of Activities

: 29/08/1997

Legal duration

: 31/12/2050

Nominal Capital

: 91.000

 

Subscribed Capital

: 91.000

 

Paid up Capital

: 91.000

 

 

Members

 

Papini

Sergio

 

 

Born in Castelnuovo Magra

(SP)

on 29/03/1954

- Fiscal Code : PPNSRG54C29M059Y

 

 

Residence:

 

Molino Del Piano

, 67

- 19030

Castelnuovo Magra

(SP)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

22/08/1997

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Papini

Sergio

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

LUNA ABRASIV DI PAPINI SERGIO eamp; LA PORTACOSTANTINO - S.N.C.

Ortonovo (SP) - IT -

00703100115

Partner

Withdrawn

Merged

LUNA ABRASIV DI PAPINI SERGIO eamp; LA PORTACOSTANTINO - S.N.C.

Ortonovo (SP) - IT -

00703100115

Partner

Withdrawn

Merged

Luna Diamond S.R.L.

Sarzana (SP) - IT -

00958500118

Chairman

Withdrawn

Merged

Immobiliare Luna Srl

Vezzano Ligure (SP) - IT -

01040090118

Director

Active

Registered

Immobiliare Luna Srl

Vezzano Ligure (SP) - IT -

01040090118

Director

Withdrawn

Registered

LUNA INV - S.R.L.

Sarzana (SP) - IT -

00916180110

Chairman

Withdrawn

Registered

Italian Rodinetti Horse Jumping S.r.l. Siglabile I.r.h.j. S.r.l.

Genova (GE) - IT -

01575460991

Director

Withdrawn

Registered

Italian Rodinetti Horse Jumping S.r.l. Siglabile I.r.h.j. S.r.l.

Genova (GE) - IT -

01575460991

Liquidator

Active

Registered

Italian Rodinetti Horse Jumping S.r.l. Siglabile I.r.h.j. S.r.l.

Genova (GE) - IT -

01575460991

Board Chairman

Withdrawn

Registered

Promessa Immobiliare S.r.l.

Genova (GE) - IT -

01662790995

Sole Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Papini Sergio

Castelnuovo Magra - IT -

PPNSRG54C29M059Y

72.800 .Eur

80,00

Madrignani Paola

Castelnuovo Magra - IT -

MDRPLA56T59G143U

18.200 .Eur

20,00

 

Direct Participations

 

The Company under review has no participations in other Companies.

 

Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

 

Pratolino

, SNC

- 19020

- Vezzano Ligure

(SP)

- IT -

 

-

Branch

(Store)

since 29/08/1997

 

 

 

 

 

 

Privata Pratorlino

- 19020

- Vezzano Ligure

(SP)

- IT -

 

 

 

 

PHONE

: 0187997506

 

-

Branch

(Warehouse)

since 01/01/2013

 

 

 

 

 

 

Atene

, 13/2

- 41049

- Sassuolo

(MO)

- IT -

 

 

 

 

Employees

: 52

 

 

 

 

Assistants

: 2

 

Fittings and Equipment for a value of 2.190.000

Eur

 

Stocks for a value of 2.180.000

Eur

 

 

 

Historical Information and/or Firm's Status

 

EX-MEMBERS / EX-POSITIONS:

 

La Porta

Costantino

 

 

Born in Germania

( )

on 30/10/1953

- Fiscal Code : LPRCTN53R30Z112L

 

 

Residence:

 

Bracioli

, 15

- 19034

Ortonovo

(SP)

- IT -

 

Ex-Postions

Director

 

Caleo

Lorenzo

 

 

Born in La Spezia

(SP)

on 16/02/1964

- Fiscal Code : CLALNZ64B16E463E

 

 

Residence:

 

Ratti

, 47

- 19031

Ameglia

(SP)

- IT -

 

Ex-Postions

Permanent Auditor

 

Cerri

Paolo

 

 

Born in Sarzana

(SP)

on 30/03/1960

- Fiscal Code : CRRPLA60C30I449L

 

 

Residence:

 

Pietro Gori

, 7

- 19038

Sarzana

(SP)

- IT -

 

Ex-Postions

Permanent Auditor

 

Tedoldi

Franco

 

 

Born in La Spezia

(SP)

on 19/08/1948

- Fiscal Code : TDLFNC48M19E463B

 

 

Residence:

 

Benedetto Della Torre

, 31

- 19100

La Spezia

(SP)

- IT -

 

Ex-Postions

Temporary Auditor

Permanent Auditor

 

Guastini

Luigi

 

 

Born in La Spezia

(SP)

on 28/04/1951

- Fiscal Code : GSTLGU51D28E463F

 

 

Residence:

 

Matteotti

, 35

- 19038

Sarzana

(SP)

- IT -

 

Ex-Postions

Temporary Auditor

 

Zucchini

Franco

 

 

Born in Sarzana

(SP)

on 27/04/1948

- Fiscal Code : ZCCFNC48D27I449M

 

 

Residence:

 

Turi '

, 36

- 19038

Sarzana

(SP)

- IT -

 

Ex-Postions

Temporary Auditor

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

 

 

Luna Diamond S.R.L.

 

 

 

Bertoloni

, 47

, 19038

, Sarzana

(SP)

- IT -

 

 

Fiscal Code: 00958500118

 

 

Date

:

15/09/1997

 

The firm absorbed by merging of

 

 

 

LUNA ABRASIV DI PAPINI SERGIO eamp; LA PORTACOSTANTINO - S.N.C.

 

 

 

Dei Laghi

, 16

, 19034

, Ortonovo

(SP)

- IT -

 

 

Fiscal Code: 00703100115

 

 

Date

:

22/08/1997

 

Protests

 

Protests checking on the subject firm has given a negative result.

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

Financial and Economical Analysis

 

Subject is active since 1997

The analysis is based on the latest 3 balance sheets.

Under an economic point of view, profits were registered during the last years with a r.o.e. of 3,97% in 2012 with a remarkable upward trend (+14,82% on 2012 compared to 2011 and +26,53% on 2011 compared to 2010).

The operating result was positive in the last financial year (4,3%) falling within the field's average.

The amount of the operating result is equal to Eur. 675.172 with a 47,67% growth.

The economic management produced a gross operating margin of Eur. 1.145.306 showing an upward trend if compared to 2011.

Company's financial status is balanced since indebtedness is not high (1,06) and decreasing as against 2011.

With regard to equity capital, an amount of Eur. 5.258.091 is registered. , unchanged as opposed to the preceding year.

During the last financial year total debts volume reached Eur. 8.813.243 (Eur. 1.626.201 were m/l term ones) with no important change.

Moderate recourse to bank credit while the exposure towards suppliers is rather high however still within the sector's average.

The available funds are good.

Trade credits are collected slowly, average term is 177,37 days. besides being higher than the sector's average.

During financial year 2012 the cash flow amounted to Eur. 678.956

Labour cost amounts to Eur. 2.827.218, with a 16,55% incidence on production costs. , whereas 16,19% is the incidence on sales revenues.

If compared to the sales volume (-1,29%), the impact of the financial charges is limited.

 

Financial Data

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

17.457.549

Profit (Loss) for the period

208.822

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

15.203.429

Profit (Loss) for the period

130.661

 

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

12.014.848

Profit (Loss) for the period

48.910

 


Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

 

 

 

. . Research,develop. and advert.expens.

 

 

 

. . Industrial patent rights

19.767

8.565

10.472

. . Concessions,licenses,trademarks,etc.

 

 

 

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

 

 

 

. . Other intangible fixed assets

 

 

 

. Total Intangible Fixed Assets

19.767

8.565

10.472

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

211.881

231.855

300.922

. . Plant and machinery

1.975.681

1.850.275

463.317

. . Industrial and commercial equipment

216.447

237.527

241.344

. . Other assets

41.960

31.769

34.466

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

2.445.969

2.351.426

1.040.049

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

245.000

 

 

. . . Equity invest. in subsidiary companies

245.000

 

 

. . . Equity invest. in associated companies

 

 

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

 

 

 

. . Financial receivables

273.922

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

273.922

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

273.922

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

273.922

 

 

. . Other securities

100.113

108.028

100.000

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

619.035

108.028

100.000

Total fixed assets

3.084.771

2.468.019

1.150.521

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

 

 

 

. . Work in progress and semimanufactured

 

 

 

. . Work in progress on order

 

 

 

. . Finished goods

2.079.405

2.356.753

2.566.320

. . Advance payments

97.021

52.551

102.562

. Total Inventories

2.176.426

2.409.304

2.668.882

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

8.739.073

8.429.891

7.383.153

. . Beyond 12 months

 

 

 

. . Trade receivables

8.601.353

8.285.846

7.268.926

. . . . Within 12 months

8.601.353

8.285.846

7.268.926

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

118.669

143.255

113.437

. . . . Within 12 months

118.669

143.255

113.437

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

19.051

790

790

. . . . Within 12 months

19.051

790

790

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

8.739.073

8.429.891

7.383.153

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

1.626.915

1.032.531

1.068.040

. . Checks

 

 

 

. . Banknotes and coins

6.831

6.340

16.501

. Total Liquid funds

1.633.746

1.038.871

1.084.541

Total current assets

12.549.245

11.878.066

11.136.576

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

69.660

65.819

74.024

. Other adjustment accounts

 

 

 

Total adjustments accounts

69.660

65.819

74.024

TOTAL ASSETS

15.703.676

14.411.904

12.361.121

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

91.000

91.000

91.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

 

 

 

. Legal reserve

18.200

18.200

18.200

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

2.248.490

2.248.490

2.248.491

. Accumulated Profits (Losses)

2.691.579

2.560.918

2.512.008

. Profit( loss) of the year

208.822

130.661

48.910

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

5.258.091

5.049.269

4.918.609

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

 

 

5.722

. . Taxation fund, also differed

 

 

 

. . Other funds

156.603

156.603

156.603

Total Reserves for Risks and Charges

156.603

156.603

162.325

Employee termination indemnities

603.227

512.232

514.858

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

7.187.042

7.759.428

6.011.271

. . . . Beyond 12 months

1.626.201

 

 

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

3.912.643

3.158.707

2.010.473

. . . . Within 12 months

2.286.442

3.158.707

2.010.473

. . . . Beyond 12 months

1.626.201

 

 

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

4.444.478

3.956.810

3.595.071

. . . . Within 12 months

4.444.478

3.956.810

3.595.071

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

197.995

318.906

184.688

. . . . Within 12 months

197.995

318.906

184.688

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

138.462

141.512

106.856

. . . . Within 12 months

138.462

141.512

106.856

. . . . Beyond 12 months

 

 

 

. . Other payables

119.665

183.493

114.183

. . . . Within 12 months

119.665

183.493

114.183

. . . . Beyond 12 months

 

 

 

Total accounts payable

8.813.243

7.759.428

6.011.271

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

872.512

934.372

754.058

Total adjustment accounts

872.512

934.372

754.058

TOTAL LIABILITIES

15.703.676

14.411.904

12.361.121

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

17.457.549

15.203.429

12.014.848

. Changes in work in progress

 

 

 

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

 

 

 

. Other income and revenues

302.924

215.009

102.982

. . Contributions for operating expenses

144.430

41.880

27.144

. . Different income and revenues

158.494

173.129

75.838

Total value of production

17.760.473

15.418.438

12.117.830

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

9.211.424

7.862.072

6.323.237

. Services received

 

 

 

. Leases and rentals

3.210.228

2.809.103

2.651.338

. Payroll and related costs

2.827.218

2.840.255

2.499.373

. . Wages and salaries

2.047.194

2.098.105

1.832.795

. . Social security contributions

634.867

605.749

542.247

. . Employee termination indemnities

114.331

104.916

103.380

. . Pension and similar

30.826

31.485

20.951

. . Other costs

 

 

 

. Amortization and depreciation

470.134

397.175

346.255

. . Amortization of intangible fixed assets

5.891

7.330

7.354

. . Amortization of tangible fixed assets

464.243

389.845

338.901

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

 

 

 

. Changes in raw materials

277.348

209.567

-165.870

. Provisions to risk reserves

 

 

 

. Other provisions

 

 

 

. Other operating costs

1.088.949

843.061

177.736

Total production costs

17.085.301

14.961.233

11.832.069

Diff. between value and cost of product.

675.172

457.205

285.761

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

4.990

3.219

85

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

. . Financ.income from secur. t.f.assets

2.486

3.072

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

2.504

147

85

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

2.504

147

85

. Interest and other financial expense

-231.045

-111.409

-80.930

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

231.045

111.409

80.930

Total financial income and expense

-226.055

-108.190

-80.845

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

 

 

 

. . Of equity investments

 

 

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

 

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

 

 

 

. . Gains on disposals

 

 

 

. . Other extraordinary income

 

 

 

. Extraordinary expense

-1

-1

-1

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-1

-1

-1

Total extraordinary income and expense

-1

-1

-1

Results before income taxes

449.116

349.014

204.915

. Taxes on current income

240.294

218.353

156.005

. . current taxes

240.294

218.353

156.005

. . differed taxes(anticip.)

 

 

 

. Net income for the period

208.822

130.661

48.910

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

208.822

130.661

48.910

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,20

0,17

0,09

0,25

Elasticity Ratio

Units

0,80

0,82

0,90

0,72

Availability of stock

Units

0,14

0,17

0,22

0,16

Total Liquidity Ratio

Units

0,66

0,66

0,69

0,52

Quick Ratio

Units

0,10

0,07

0,09

0,02

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

1,06

1,33

1,00

2,14

Self Financing Ratio

Units

0,33

0,35

0,40

0,24

Capital protection Ratio

Units

0,94

0,96

0,97

0,66

Liabilities consolidation quotient

Units

0,31

0,07

0,09

0,19

Financing

Units

1,68

1,54

1,22

2,88

Permanent Indebtedness Ratio

Units

0,48

0,39

0,44

0,41

M/L term Debts Ratio

Units

0,14

0,04

0,04

0,07

Net Financial Indebtedness Ratio

Units

0,43

0,42

0,19

0,85

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

2,43

2,25

4,72

1,37

Current ratio

Units

1,75

1,53

1,85

1,16

Acid Test Ratio-Liquidity Ratio

Units

1,44

1,22

1,41

0,83

Structure's primary quotient

Units

1,70

2,05

4,28

1,00

Treasury's primary quotient

Units

0,23

0,13

0,18

0,04

Rate of indebtedness ( Leverage )

%

298,66

285,43

251,31

414,11

Current Capital ( net )

Value

5.362.203

4.118.638

5.125.305

371.408

RETURN

 

 

 

 

 

Return on Sales

%

3,89

3,47

3,29

3,75

Return on Equity - Net- ( R.O.E. )

%

3,97

2,59

0,99

6,64

Return on Equity - Gross - ( R.O.E. )

%

8,54

6,91

4,17

13,86

Return on Investment ( R.O.I. )

%

4,30

3,17

2,31

4,28

Return/ Sales

%

3,87

3,01

2,38

3,86

Extra Management revenues/charges incid.

%

30,93

28,58

17,12

29,40

Cash Flow

Value

678.956

527.836

395.165

109.780

Operating Profit

Value

675.172

457.205

285.761

124.512

Gross Operating Margin

Value

1.145.306

854.380

632.016

223.896

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

177,37

196,20

217,80

127,69

Debts to suppliers average term

Days

128,81

133,49

144,21

125,84

Average stock waiting period

Days

44,88

57,05

79,97

58,52

Rate of capital employed return ( Turnover )

Units

1,11

1,05

0,97

1,12

Rate of stock return

Units

8,02

6,31

4,50

6,15

Labour cost incidence

%

16,19

18,68

20,80

17,01

Net financial revenues/ charges incidence

%

-1,29

-0,71

-0,67

-1,30

Labour cost on purchasing expenses

%

16,55

18,98

21,12

17,33

Short-term financing charges

%

2,62

1,44

1,35

2,67

Capital on hand

%

89,95

94,79

102,88

88,59

Sales pro employee

Value

198.381

172.766

154.036

216.094

Labour cost pro employee

Value

32.127

32.275

32.043

33.994

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

219.366

Population living in the region

:

1.592.309

Number of families in the region

:

754.141

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

463

- per non food products

:

1.607

- per energy consume

:

94

 

Sector Data

 

The values are calculated on a base of 99 significant companies.

 

The companies cash their credits on an average of 128 dd.

The average duration of suppliers debts is about 126 dd.

The sector's profitability is on an average of 3,75%.

The labour cost affects the turnover in the measure of 17,01%.

Goods are held in stock in a range of 59 dd.

The difference between the sales volume and the resources used to realize it is about 1,12.

The employees costs represent the 17,33% of the production costs.

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 7.546 protested subjects are found; in the province they count to 989.

The insolvency index for the region is 0,48, , while for the province it is 0,45.

Total Bankrupt companies in the province : 1.227.

Total Bankrupt companies in the region : 7.305.

 

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.47

UK Pound

1

Rs.100.43

Euro

1

Rs.79.40

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

SMN

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

--

NB

                                       New Business

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

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