MIRA INFORM REPORT

 

 

Report Date :

04.09.2014

 

IDENTIFICATION DETAILS

 

Name :

TREND GROUP S.P.A.

 

 

Registered Office :

Piazzale Torquato Fraccon,  8,

36100-Vicenza (VI)-IT-   

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

05.08.1999

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacture of glass and glass products

 

 

No of Employees :

From 91 to 110

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

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 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

 

TREND GROUP S.P.A.

 

 

Piazzale Torquato Fraccon,  8

 

36100 - Vicenza (VI) -IT-

 

 

Summary

 

Fiscal Code

:

02780620247

Legal Form

:

Joint stock company

Start of Activities

:

07/03/2000

Equity

:

Over 2.582.254

Turnover Range

:

20.000.000/25.000.000

Number of Employees

:

from 91 to 110

 

 

Activity

 

Manufacture of glass and glass products

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 02780620247

 

Chamber of Commerce no. : 75339 of Pordenone

 

Chamber of Commerce no. : 274358 of Vicenza since 26/10/1999

 

Firms' Register : VI-1999-48918 of Vicenza since 04/11/1999

 

V.A.T. Code : 02780620247

 

Establishment date

: 05/08/1999

Start of Activities

: 07/03/2000

Legal duration

: 31/12/2050

Nominal Capital

: 1.950.000

 

Subscribed Capital

: 1.560.000

 

Paid up Capital

: 1.560.000

 

 

 

Members

 

Ronconi

Alberto

 

 

Born in Valdagno

(VI)

on 21/12/1960

- Fiscal Code : RNCLRT60T21L551U

 

 

Residence:

 

San Silvestro

, 43

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

09/12/2010

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Bisazza

Giuseppe

 

 

Born in Trissino

(VI)

on 17/10/1936

- Fiscal Code : BSZGPP36R17L433E

 

 

Residence:

 

Busa San Michele

, 10

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

Board Chairman

30/06/2014

 

 

Managing Director

30/06/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Di Giuseppe

Andrea

 

 

Born in Roma

(RM)

on 20/05/1968

- Fiscal Code : DGSNDR68E20H501N

 

 

Residence:

 

South Pointe Drive

, 300

Miami - Beach - Florida

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

 

Bisazza

Federica

 

 

Born in Thiene

(VI)

on 19/01/1967

- Fiscal Code : BSZFRC67A59L157I

 

 

Residence:

 

San Michele

, 9

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

Managing Director

30/06/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Bisazza

Riccardo

 

 

Born in Thiene

(VI)

on 09/07/1971

- Fiscal Code : BSZRCR71L09L157A

 

 

Residence:

 

Torretti

, 15

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

Managing Director

30/06/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Finpi Societa' Semplice

 

 

 

 

 

:

 

Fraccon

, 8

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Laverda

Giovanna

 

 

Born in Breganze

(VI)

on 02/04/1942

- Fiscal Code : LVRGNN42D42B132E

 

 

Residence:

 

Busa San Michele

, 10

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

 

Bisazza

Stefano

 

 

Born in Thiene

(VI)

on 04/05/1969

- Fiscal Code : BSZSFN69E04L157E

 

 

Residence:

 

Costa

, 21

- 36064

Mason Vicentino

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

30/06/2014

 

 

 

Pauletto

Dino

 

 

Born in Fossalta di Portogruaro

(VE)

on 15/05/1955

- Fiscal Code : PLTDNI55E15D741U

 

 

Residence:

 

Cesare Battisti

, 3/B

- 30025

Fossalta di Portogruaro

(VE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

17/05/2005

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Tedesco

Michela

 

 

Born in Sandrigo

(VI)

on 12/08/1971

- Fiscal Code : TDSMHL71M52H829I

 

 

Residence:

 

Riviera Berica

, 245/U

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

19/07/2010

 

 

Director

30/06/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Bonalberti

Andrea

 

 

Born in Legnago

(VR)

on 06/06/1972

- Fiscal Code : BNLNDR72H06E512Y

 

 

Residence:

 

Miranese

, 1/A

- 30100

Venezia

(VE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

11/11/2008

 

 

 

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.

 

Bisazza

Giuseppe

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Comem S.p.A.

Montebello Vicentino (VI) - IT -

00152130241

Managing Director

Withdrawn

Merged

Comem S.p.A.

Montebello Vicentino (VI) - IT -

00152130241

Director

Withdrawn

Merged

Societa' Finanziaria Ed Editoriale SanMarco S.p.a.

Venezia (VE) - IT -

00170120273

Director

Withdrawn

Merged

Veneta Isolatori - S.r.l.

Ceggia (VE) - IT -

01222840264

Director

Withdrawn

Registered

Repla S.r.l.

Calusco d'Adda (BG) - IT -

01752290153

Managing Director

Withdrawn

Registered

Repla S.r.l.

Calusco d'Adda (BG) - IT -

01752290153

Board Chairman

Withdrawn

Registered

Societa' Athesis S.p.a.

Verona (VR) - IT -

00213960230

Director

Withdrawn

Registered

SOCIETA' IN ACCOMANDITA SEMPLICE VETRICOLOR DI RENATO BISAZZA eamp; C.

Montecchio Maggiore (VI) - IT -

00142850247

General Partner

Withdrawn

Registered

Imprese Tipografiche Venete Spa Con SociO Unico

Roma (RM) - IT -

00188600274

Director

Withdrawn

Registered

BISAZZA VETRO S.R.L.

Venezia (VE) - IT -

02045230279

Chairman

Withdrawn

Registered

TESAN S.P.A.

Vicenza (VI) - IT -

01884560242

Director

Withdrawn

Registered

GRUPPO SAN ZENO EDITRICE IL NUOVO VERONESE SRL

Verona (VR) - IT -

00782210231

Director

Withdrawn

Registered

Bisazza Vetro Srl

Venezia (VE) - IT -

 

Chairman and Managing Director

Withdrawn

Registered

Area Nord Concessionaria di Pubblicita'SpA

Venezia - Mestre (VE) - IT -

 

Director

Withdrawn

Registered

Societa' Editrice Padana S.E.P. SpA

Venezia - Mestre (VE) - IT -

 

Director

Withdrawn

Registered

Ved SpA

Venezia - Mestre (VE) - IT -

 

Chairman

Withdrawn

Registered

Finvi Srl

Vicenza (VI) - IT -

 

Chairman

Withdrawn

Registered

Finanziaria Gruppo Bisazza Sas di Giuseppe Bisazzaeamp; C.

Montecchio Maggiore (VI) - IT -

 

General Partner

Withdrawn

Registered

Finpi Sas di Pino Bisazza eamp; C.

Montecchio Maggiore (VI) - IT -

 

General Partner

Withdrawn

Registered

Editrice T.N.V. SpA

Verona (VR) - IT -

 

Director

Withdrawn

Registered

Palladio Partecipazioni S.p.a.

Vicenza (VI) - IT -

09287810155

Director

Withdrawn

Ceased

VED S.P.A.

Venezia (VE) - IT -

01596880243

Sole Director

Withdrawn

Merged

2vfin Spa

Vicenza (VI) - IT -

02778190237

Director

Withdrawn

Registered

Palladio Corporate Finance S.p.a.

Vicenza (VI) - IT -

01474110242

Director

Withdrawn

Registered

SOCIETA' EDITRICE PADANA - S.E.P. S.P.A.IN FORMA ABBREVIATA S.E.P. S.P.A.

- -

00744300286

Director

Withdrawn

Registered

GRUPPO BISAZZA S.P.A.

SPILIMBERGO - IT -

 

Managing Director

Withdrawn

Registered

SILEX S.P.A.

SAREGO - IT -

 

Managing Director

Withdrawn

Registered

Finpi Societa' Semplice

Vicenza (VI) - IT -

00885390245

Partner

Active

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Managing Director

Active

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Director

Active

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Person in charge

Withdrawn

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Representative in charge ofitalian branch

Withdrawn

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Board Chairman

Active

Registered

TISTONE S.R.L.

Reggio Calabria (RC) - IT -

03108570247

Liquidator

Withdrawn

Registered

TISTONE S.R.L.

Reggio Calabria (RC) - IT -

03108570247

Board Chairman

Withdrawn

Registered

METALLURGICA UDINESE S.R.L.

Udine (UD) - IT -

00167850304

Sole Director

Withdrawn

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Director

Active

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Person in charge

Active

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Managing Director

Active

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Board Chairman

Active

Registered

Immobiliare Alle Scalette S.a.s. Di PinoBisazza E C.

Vicenza (VI) - IT -

03171790243

General Partner

Active

Registered

 

Bisazza

Federica

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Finpi Societa' Semplice

Vicenza (VI) - IT -

00885390245

Partner

Active

Registered

 

Bisazza

Riccardo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Finpi Societa' Semplice

Vicenza (VI) - IT -

00885390245

Partner

Active

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Managing Director

Active

Registered

Arteapulia S.r.l.

Vicenza (VI) - IT -

05431610723

Director

Active

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Director

Active

Registered

Angelo Orsoni S.r.l.

Venezia (VE) - IT -

03419810274

Managing 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

Bisazza Giuseppe

Vicenza - IT -

BSZGPP36R17L433E

39.000 .Eur

2,50

Di Giuseppe Andrea

Miami - Beach - Florida - IT -

DGSNDR68E20H501N

312.000 .Eur

20,00

Finpi Societa' Semplice

Vicenza - IT -

00885390245

936.000 .Eur

60,00

Clt S.r.l.

Milano - IT -

05874500969

273.000 .Eur

17,50

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Pordenone Energia - Societa' Consortile Per Azioni

Pordenone - IT -

01400720932

250 .Eur

0,06

 

 

Active

Arteapulia S.r.l.

Vicenza - IT -

05431610723

70.000 .Eur

100,00

 

 

Active

Angelo Orsoni S.r.l.

Venezia - IT -

03419810274

100.000 .Eur

100,00

 

 

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

 

 

 

 

 

 

 

Torquato Fraccon

, 8

- 36100

- Vicenza

(VI)

- IT -

 

 

 

 

PHONE

: 04440

 

 

 

 

FAX

: 0

 

-

Branch

(Factory)

since 01/07/2000

 

 

 

 

 

Zona Industriale

- 33099

- Vivaro

(PN)

- IT -

 

 

 

 

Trading Style: TREND GROUP SPA

 

 

 

 

Employees

: 91

 

Fittings and Equipment for a value of 1.110.000

Eur

 

Stocks for a value of 8.010.000

Eur

 

Sales are on an international scale.

The company sells mainly to converting industries.

 

The firm operates abroad as importer / exporter..

Usually the terms of sale are within 90-120 days.

Subject usually collects by cash order and drafts.

Purchases are mainly paid with terms of 30/90 days.

Payments are settled by cash order and drafts.

 

The subject firm uses the following own selling brands:

- Le Chianche

 

- Orsoni

 

- Trend Group S.r.l.

 

 

Traded Brands / Suppliers

 

- Trend Group S.r.l.

 

- Orsoni

 

- Le Chianche

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited liability company

Joint stock company

21/01/2000

 

EX-MEMBERS / EX-POSITIONS:

 

Simonetto

Gianfranco

 

 

Born in Vicenza

(VI)

on 28/10/1948

- Fiscal Code : SMNGFR48R28L840F

 

 

Residence:

 

Porti

, 16

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Cinausero

Primo

 

 

Born in Tolmezzo

(UD)

on 31/05/1939

- Fiscal Code : CNSPRM39E31L195W

 

 

Residence:

 

Don Paolo Fabris

, 16

- 33098

Arzene

(PN)

- IT -

 

Ex-Postions

Permanent Auditor

 

Bisazza

Giuseppe

 

 

Born in Trissino

(VI)

on 17/10/1936

- Fiscal Code : BSZGPP36R17L433E

 

 

Residence:

 

Busa San Michele

, 10

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Managing Director

 

Cimino

Simone

 

 

Born in Porto Empedocle

(AG)

on 25/07/1961

- Fiscal Code : CMNSMN61L25F299F

 

 

Residence:

 

Frisi

, 22

- 20035

Monza

(MI)

- IT -

 

Ex-Postions

Director

 

Meneghini

Giovanni

 

 

Born in MAROSTICA

(VI)

on 12/10/1947

- Fiscal Code : MNGGNN47R12E970S

 

 

Residence:

 

MONTE CENGIO

, 8

- 36010

Monticello Conte Otto

(VI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Fasolo

Edoardo

 

 

Born in MONTECCHIO MAGGIORE

(VI)

on 04/11/1950

- Fiscal Code : FSLDRD50S04F464I

 

 

Residence:

 

DAL MARTELLO

, 11

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Di Giuseppe

Andrea

 

 

Born in Roma

(RM)

on 20/05/1968

- Fiscal Code : DGSNDR68E20H501N

 

 

Residence:

 

South Pointe Drive

, 300

Miami - Beach - Florida

- IT -

 

Ex-Postions

Managing Director

 

Ortolani

Cesare

 

 

Born in VICENZA

(VI)

on 04/08/1951

- Fiscal Code : RTLCSR51M04L840I

 

 

Residence:

 

MILANO

, 28

- 36051

Creazzo

(VI)

- IT -

 

Ex-Postions

Director

Managing Director

 

Tonato

Benedetto

 

 

Born in Vicenza

(VI)

on 15/03/1954

- Fiscal Code : TNTBDT54C15L840J

 

 

Residence:

 

Mazzini

, 85

- 36100

Vicenza

(VI)

- IT -

 

Ex-Postions

Permanent Auditor



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:

 

Mortgage by Court Injunction on 09/08/2012. for an amount of 600.000 Euro.

·  HYPO ALPE ADRIA BANK S. P. A.



Search performed on a specialized data base.

 

 

Legal Procedures

 

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

 

 

Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

Veneto Banca

0444/386811

Viale Francesco Crispi 4

 

Vicenza

05418

11801



Financial and Economical Analysis

 

Subject is active since 2000

An eco-fin analysis has been made on the base od the b/s fo the years 2011, 2012 and 2013.

During the last years the subject suffered net losses and in 2013 r.o.e. is -47,25%.

The operating result is negative.

The operating loss amounts to Eur. -546.465 .

The gross operating margin of the latest financial year is of Eur. 767.464 , stable if compared to the year before.

Short-term debts volume if compared to net worth, as it comes out from the total indebtedness (12,24) which tends downward.

With regard to equity capital, an amount of Eur. 3.960.784 is registered. , increasing by 25,1% if compared to the financial year 2012.

Total debts recorded amounted to Eur. 57.282.277 (Eur. 7.930.772 of which were m/l term debts) , with no sensible variation.

The company makes frequent use of bank credit; the recourse to suppliers credit is also high even in comparison with the sector's.

Liquid assets are not adequatel to subject's needs.

Credits are collected in 61,47 days on the average. , a better value than the sector's average.

A negative cash flow marked the year 2013 totalling Eur. -666.532.

Labour cost amounts to Eur. 3.944.247, with a 16,88% incidence on production costs. , whereas 17,49% is the incidence on sales revenues.

The financial management is marked by a high incidence of financial charges in relation to sales revenues (-4,35%).

The presence of detrimental items, apart from the financial-economic analysis, makes the company not suitable for business transactions on credit basis.




Financial Data

 

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

22.552.093

Profit (Loss) for the period

-1.871.562

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

23.408.904

Profit (Loss) for the period

-2.320.135

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

29.787.303

Profit (Loss) for the period

-1.578.833



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 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- 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

 

Years

2013

2012

2011

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.

 

29.759

59.518

. . Industrial patent rights

24.103

77.869

101.315

. . Concessions,licenses,trademarks,etc.

31.594

17.492

33.471

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

144.672

112.407

109.044

. . Other intangible fixed assets

13.756

44.968

51.895

. Total Intangible Fixed Assets

214.125

282.495

355.243

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

3.198.467

3.599.065

4.016.064

. . Plant and machinery

1.105.183

1.605.767

2.183.961

. . Industrial and commercial equipment

3.193

19.512

53.841

. . Other assets

176.510

220.892

279.531

. . Assets under construction and advances

39.897

29.294

35.724

. Total Tangible fixed assets

4.523.250

5.474.530

6.569.121

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

11.071.418

9.658.831

9.730.074

. . . Equity invest. in subsidiary companies

11.012.123

9.599.536

9.670.779

. . . Equity invest. in associated companies

58.540

58.540

58.540

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

755

755

755

. . Financial receivables

17.412.570

17.336.603

18.276.173

. . . . Within 12 months

179.480

239.480

554.082

. . . . Beyond 12 months

17.233.090

17.097.123

17.722.091

. . . Receivab due from subsidiaries

17.412.570

17.336.603

18.276.173

. . . . Within 12 months

179.480

239.480

554.082

. . . . Beyond 12 months

17.233.090

17.097.123

17.722.091

. . . 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

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

28.483.988

26.995.434

28.006.247

Total fixed assets

33.221.363

32.752.459

34.930.611

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

872.700

1.108.262

1.225.840

. . Work in progress and semimanufactured

1.550.661

1.915.386

1.864.788

. . Work in progress on order

 

 

 

. . Finished goods

5.571.325

7.192.447

9.377.701

. . Advance payments

10.997

10.780

47.297

. Total Inventories

8.005.683

10.226.875

12.515.626

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

16.313.303

18.186.957

19.150.983

. . Beyond 12 months

3.556.872

3.279.872

2.744.594

. . Trade receivables

3.850.550

4.565.006

4.227.537

. . . . Within 12 months

3.850.550

4.565.006

4.227.537

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

12.091.969

13.299.604

14.640.581

. . . . Within 12 months

12.091.969

13.299.604

14.640.581

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

 

 

29.818

. . . . Within 12 months

 

 

29.818

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

61

 

 

. . . . Within 12 months

61

 

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

204.724

187.721

143.151

. . . . Within 12 months

204.724

187.721

143.151

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

3.556.872

3.279.872

2.744.594

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

3.556.872

3.279.872

2.744.594

. . Receivables due from third parties

165.999

134.626

109.896

. . . . Within 12 months

165.999

134.626

109.896

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

19.870.175

21.466.829

21.895.577

. 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

849.121

74.221

341.556

. . Checks

4.360

12.198

17.746

. . Banknotes and coins

4.981

4.994

9.017

. Total Liquid funds

858.462

91.413

368.319

Total current assets

28.734.320

31.785.117

34.779.522

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

 

 

. Other adjustment accounts

348.712

420.222

134.787

Total adjustments accounts

348.712

420.222

134.787

TOTAL ASSETS

62.304.395

64.957.798

69.844.920

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

1.560.000

1.560.000

1.560.000

. Additional paid-in capital

 

 

 

. Revaluation reserves

 

 

 

. Legal reserve

186.251

186.251

186.251

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

12.745.938

10.079.578

7.079.576

. Accumulated Profits (Losses)

-8.659.843

-6.339.708

-4.760.875

. Profit( loss) of the year

-1.871.562

-2.320.135

-1.578.833

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

3.960.784

3.165.986

2.486.119

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

261.948

241.416

323.557

. . Taxation fund, also differed

25.000

 

 

. . Other funds

172.487

223.655

303.809

Total Reserves for Risks and Charges

459.435

465.071

627.366

Employee termination indemnities

461.387

461.161

503.092

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

49.351.505

49.778.651

49.814.116

. . . . Beyond 12 months

7.930.772

10.891.521

16.148.254

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

4.507.052

5.507.052

8.507.052

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

4.507.052

5.507.052

8.507.052

. . Due to banks

25.483.085

25.301.926

26.696.995

. . . . Within 12 months

22.059.365

19.917.457

19.055.793

. . . . Beyond 12 months

3.423.720

5.384.469

7.641.202

. . Due to other providers of finance

16.971.903

16.611.866

16.121.824

. . . . Within 12 months

16.971.903

16.611.866

16.121.824

. . . . Beyond 12 months

 

 

 

. . Advances from customers

263.069

696.558

645.186

. . . . Within 12 months

263.069

696.558

645.186

. . . . Beyond 12 months

 

 

 

. . Trade payables

2.510.344

2.743.388

3.163.863

. . . . Within 12 months

2.510.344

2.743.388

3.163.863

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

114.168

272.215

. . . . Within 12 months

 

114.168

272.215

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

5.579.458

7.495.161

8.412.671

. . . . Within 12 months

5.579.458

7.495.161

8.412.671

. . . . 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

242.998

394.039

258.565

. . . . Within 12 months

242.998

394.039

258.565

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

400.502

387.453

460.349

. . . . Within 12 months

400.502

387.453

460.349

. . . . Beyond 12 months

 

 

 

. . Other payables

1.323.866

1.418.561

1.423.650

. . . . Within 12 months

1.323.866

1.418.561

1.423.650

. . . . Beyond 12 months

 

 

 

Total accounts payable

57.282.277

60.670.172

65.962.370

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

140.512

195.408

265.973

Total adjustment accounts

140.512

195.408

265.973

TOTAL LIABILITIES

62.304.395

64.957.798

69.844.920

 

 

 

 

 

 

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

22.552.093

23.408.904

29.787.303

. Changes in work in progress

-1.930.272

-1.892.569

-1.372.380

. Changes in semi-manufact. products

 

 

 

. Capitalization of internal work

31.570

42.334

114.944

. Other income and revenues

2.161.206

2.525.961

2.924.959

. . Contributions for operating expenses

18.203

9.502

29.819

. . Different income and revenues

2.143.003

2.516.459

2.895.140

Total value of production

22.814.597

24.084.630

31.454.826

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

11.295.792

11.294.711

15.078.579

. Services received

5.273.176

5.939.583

7.001.670

. Leases and rentals

1.050.243

1.080.745

907.524

. Payroll and related costs

3.944.247

4.376.452

4.964.024

. . Wages and salaries

2.780.438

3.076.621

3.489.300

. . Social security contributions

899.855

987.559

1.103.661

. . Employee termination indemnities

236.691

249.571

273.102

. . Pension and similar

 

 

 

. . Other costs

27.263

62.701

97.961

. Amortization and depreciation

1.205.030

1.481.364

1.593.732

. . Amortization of intangible fixed assets

137.309

146.100

131.188

. . Amortization of tangible fixed assets

967.721

1.124.525

1.234.789

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

100.000

210.739

227.755

. Changes in raw materials

291.137

195.703

604.607

. Provisions to risk reserves

64.132

73.464

95.548

. Other provisions

44.767

224.630

57.611

. Other operating costs

192.538

243.673

188.741

Total production costs

23.361.062

24.910.325

30.492.036

Diff. between value and cost of product.

-546.465

-825.695

962.790

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

 

 

 

. . In subsidiary companies

 

 

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

1.030.193

1.132.069

845.418

. . Financ.income from receivables

 

 

 

. . . Towards subsidiary companies

 

 

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

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

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

 

 

 

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

 

 

. Interest and other financial expense

-2.011.515

-2.226.490

-2.542.437

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

 

 

Total financial income and expense

-981.322

-1.094.421

-1.697.019

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

153.359

 

 

. . Of equity investments

153.359

 

 

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

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

-540.926

-370.000

-600.000

. . Of equity investments

-402.926

-370.000

-600.000

. . Of financial fixed assets (no equity inv)

-138.000

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

-387.567

-370.000

-600.000

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

6.647

27.362

818

. . Gains on disposals

 

 

 

. . Other extraordinary income

6.647

27.362

818

. Extraordinary expense

-135.855

-494.659

-322.387

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

-13.335

-31.048

-15.918

. . Other extraordinary expense

-122.520

-463.611

-306.469

Total extraordinary income and expense

-129.208

-467.297

-321.569

Results before income taxes

-2.044.562

-2.757.413

-1.655.798

. Taxes on current income

-173.000

-437.278

-76.965

. . current taxes

104.000

98.000

301.835

. . differed taxes(anticip.)

-277.000

-535.278

-378.800

. Net income for the period

-1.871.562

-2.320.135

-1.578.833

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

-1.871.562

-2.320.135

-1.578.833

 

RATIOS

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,53

0,50

0,50

0,30

Elasticity Ratio

Units

0,46

0,49

0,50

0,66

Availability of stock

Units

0,13

0,16

0,18

0,15

Total Liquidity Ratio

Units

0,33

0,33

0,32

0,44

Quick Ratio

Units

0,01

0,00

0,01

0,02

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

12,24

15,69

19,89

2,50

Self Financing Ratio

Units

0,06

0,05

0,04

0,21

Capital protection Ratio

Units

1,08

1,24

1,01

0,64

Liabilities consolidation quotient

Units

0,17

0,23

0,33

0,29

Financing

Units

14,46

19,16

26,53

3,40

Permanent Indebtedness Ratio

Units

0,20

0,22

0,27

0,41

M/L term Debts Ratio

Units

0,13

0,17

0,24

0,15

Net Financial Indebtedness Ratio

Units

11,64

14,95

20,50

0,68

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

0,37

0,44

0,55

1,30

Current ratio

Units

0,58

0,64

0,70

1,18

Acid Test Ratio-Liquidity Ratio

Units

0,42

0,43

0,45

0,84

Structure's primary quotient

Units

0,12

0,10

0,07

0,68

Treasury's primary quotient

Units

0,02

0,00

0,01

0,04

Rate of indebtedness ( Leverage )

%

1573,03

2051,74

2809,40

441,03

Current Capital ( net )

Value

-20.617.185

-17.993.534

-15.034.594

97.133

RETURN

 

 

 

 

 

Return on Sales

%

-2,96

-3,58

0,05

4,81

Return on Equity - Net- ( R.O.E. )

%

-47,25

-73,28

-63,51

4,41

Return on Equity - Gross - ( R.O.E. )

%

-51,62

-87,09

-66,60

14,30

Return on Investment ( R.O.I. )

%

-0,88

-1,27

1,38

4,16

Return/ Sales

%

-2,42

-3,53

3,23

4,40

Extra Management revenues/charges incid.

%

n.c.

n.c.

-163,99

23,79

Cash Flow

Value

-666.532

-838.771

14.899

85.628

Operating Profit

Value

-546.465

-825.695

962.790

75.073

Gross Operating Margin

Value

767.464

953.763

2.709.681

198.441

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

61,47

70,20

51,09

110,77

Debts to suppliers average term

Days

165,29

203,49

185,56

124,20

Average stock waiting period

Days

127,80

157,28

151,26

53,64

Rate of capital employed return ( Turnover )

Units

0,36

0,36

0,43

1,02

Rate of stock return

Units

2,82

2,29

2,38

6,62

Labour cost incidence

%

17,49

18,70

16,66

19,95

Net financial revenues/ charges incidence

%

-4,35

-4,68

-5,70

-1,87

Labour cost on purchasing expenses

%

16,88

17,57

16,28

20,58

Short-term financing charges

%

3,51

3,67

3,85

3,00

Capital on hand

%

276,27

277,49

234,48

97,63

Sales pro employee

Value

242.495

241.328

283.688

155.908

Labour cost pro employee

Value

42.411

45.118

47.276

33.115

  

 

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

:

831.356

Population living in the region

:

4.699.950

Number of families in the region

:

1.813.210

 

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

 

- per food products

:

456

- per non food products

:

2.052

- per energy consume

:

127

 

 

Sector Data

 

The values are calculated on a base of 434 significant companies.

 

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 124 dd.

The sector's profitability is on an average of 4,81%.

The labour cost affects the turnover in the measure of 19,95%.

Goods are held in stock in a range of 54 dd.

The difference between the sales volume and the resources used to realize it is about 1,02.

The employees costs represent the 20,58% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 13.782 protested subjects are found; in the province they count to 2.234.

The insolvency index for the region is 0,30, , while for the province it is 0,27.

Total Bankrupt companies in the province : 2.546.

Total Bankrupt companies in the region : 16.714.

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.54

UK Pound

1

Rs.99.73

Euro

1

Rs.79.54

 

 

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.