MIRA INFORM REPORT

 

 

Report Date :

13.09.2014

 

IDENTIFICATION DETAILS

 

Name :

SPECTRO ANALYTICAL INSTRUMENTS GMBH

 

 

Registered Office :

Boschstr. 10 D 47533 Kleve

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

08.04.1997

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Manufacture of instruments and appliances for measuring, testing and navigation

 

 

No. of Employees

283

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No complaints

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

GERMANY ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production

 

Source : CIA


Company name and address

 

SPECTRO ANALYTICAL INSTRUMENTS GMBH

 

 Company Status:          active

Boschstr. 10

D 47533 Kleve

Telephone:02821/892-0

Telefax:  02821/892-2200

Homepage: www.spectro.de

E-mail:   spectro.info@ametek.com

 

 VAT no.:                                  DE196424280

 Tax ID number:             116/5700/3643

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Company summary

 

 LEGAL FORM              Private limited company

 Date of foundation:      08.04.1997

 Shareholders'

 agreement:                   08.04.1997

 Registered on:             09.03.1998

 Commercial Register:   Local court 47533 Kleve

 under:                          HRB 1876

 

 Share capital:                          EUR            290,500.00

 

 Shareholder:

                      AMETEK Material Analysis Holdings GmbH

                      Boschstr. 10

                      D 47533 Kleve

                      Legal form: Private limited company

                      Share capital:     EUR             28,000.00

                      Share:             EUR            290,500.00

                      Registered on: 09.12.2008

                      Reg. data: 47533 Kleve, HRB 9403

                      Profit transfer agreement

 Manager:

                      Manfred Andreas Bergsch

                      Kiebitzweg 30

                      D 47533 Kleve

                      having sole power of representation

                      born: 13.12.1954

                      Marital status: married

 Proxy:

                      Dr. Joachim Heckel

                      An der Steinmühle

                      D 47546 Kalkar

                      having sole power of representation

                      born: 03.12.1953

                      Profession: Businessman

 Proxy:

                      Rainer Petry

                      D 47533 Kleve

                      having sole power of representation

                      born: 11.01.1960

 Proxy:

                      Rolf Bernd Singendonk

                      D 47533 Kleve

                      having sole power of representation

                      born: 01.05.1958

 Proxy:

                      Michael Privik

                      D 47559 Kranenburg

                      having sole power of representation

                      born: 06.03.1965

 

 

 Further functions/participations of Manfred Andreas Bergsch

 (Manager)

 Manager:

                      Ametek Grundbesitz GmbH

                      Boschstr. 10

                      D 47533 Kleve

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         01.12.2006

                      Reg. data:  47533 Kleve, HRB 8399

 Manager:

                      Powervar Deutschland GmbH

                      Melkweg 16

                      D 33106 Paderborn

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         28.02.2006

                      Reg. data:  33098 Paderborn, HRB 7995

 Manager:

                      Teseq GmbH

                      Landsberger Str. 255

                      D 12623 Berlin

                      Legal form: Private limited company

                      Share capital:     EUR            250,000.00

                      Registered

                      on:         13.12.2006

                      Reg. data:  14057 Berlin, HRB 105214 B

 Manager:

                      AMETEK European Holdings GmbH

                      Boschstr. 10

                      D 47533 Kleve

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         06.07.2014

                      Reg. data:  47533 Kleve, HRB 12909

 Manager:

                      AMETEK Material Analysis Holdings GmbH

                      Boschstr. 10

                      D 47533 Kleve

                      Legal form: Private limited company

                      Share capital:     EUR             28,000.00

                      Registered

                      on:         09.12.2008

                      Reg. data:  47533 Kleve, HRB 9403

 Manager:

                      Direl Holding GmbH

                      Allmendstr. 11

                      D 79848 Bonndorf

                      Legal form: Private limited company

                      Share capital:     EUR            525,000.00

                      Registered

                      on:         05.05.2010

                      Reg. data:  79098 Freiburg, HRB 705259

 Manager:

                      Dunkermotoren GmbH

                      Allmendstr. 11

                      D 79848 Bonndorf

                      Legal form: Private limited company

                      Share capital:     EUR          2,050,000.00

                      Registered

                      on:         27.04.2010

                      Reg. data:  79098 Freiburg, HRB 705227

 Manager:

                      Direl GmbH

                      Allmendstr. 11

                      D 79848 Bonndorf

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         23.04.2010

                      Reg. data:  79098 Freiburg, HRB 705214

 Manager:

                      MicroPoise Measurement Systems Europe GmbH

                      Moislinger Allee 224

                      D 23558 Lübeck

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         10.05.2010

                      Reg. data:  23568 Lübeck, HRB 10101 HL

 

 

 COMPANY HISTORY

 

 08.04.1997 - 02.12.1997  JFVG Zweiundneunzigste

                          Vermögensverwaltungsgesellschaft mbH

                          Klopstockstr. 5

                          D 65187 Wiesbaden

                          Private limited company

 

 03.12.1997 - 09.03.1998  SPECTRO Beteiligungs GmbH

                          Klopstockstr. 5

                          D 65187 Wiesbaden

                          Private limited company

 

 09.03.1998 - 16.11.2008  SPECTRO Beteiligungs GmbH

                          Boschstr. 10

                          D 47533 Kleve

                          Private limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 2651    Manufacture of instruments and appliances for measuring, testing and navigation

 

46693   Wholesale of other equipment and accessories for machinery and technical supplies

 

 Secondary industrial sector

 64200   Activities of holding companies

 

FINANCIAL INFORMATION

 

 Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 

BALANCE SHEET YEAR:  2012

 

 REAL ESTATE

 

 Type of ownership:       unknown

 Address                       Boschstr. 10

                                      D 47533 Kleve

 

 Land register documents were not available.

 

 

 BANKERS

 

 COMMERZBANK VORMALS DRESDNER BANK, 47512 KLEVE, NIEDERRHEIN

 Sort. code: 32080010

 BIC: DRESDEFF320

 COMMERZBANK, 47511 KLEVE, NIEDERRHEIN

 Sort. code: 32440023

 BIC: COBADEFFXXX

 

 

 FINANCIAL FIGURES

 

 Turnover:            2012               EUR        108,262,796.00

                      2013               EUR         93,000,000.00

 Profit:              2012               EUR         30,627,875.00

 further business figures:

 Equipment:                              EUR          2,205,091.00

 Ac/ts receivable:                       EUR         72,635,286.00

 Liabilities:                            EUR         63,426,967.00

 Employees:                                                    283

 - Trainees:                                                    19


 

 Profit transfer agreement to:

                      AMETEK Material Analysis Holdings GmbH

                      Boschstr. 10

                      D 47533 Kleve

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 76.21

 Liquidity ratio:                   5.22

 Return on total capital [%]:      31.95

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 74.85

 Liquidity ratio:                   4.98

 Return on total capital [%]:      38.91

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 57.21

 Liquidity ratio:                   2.95

 Return on total capital [%]:      26.31

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                 48.06

 Liquidity ratio:                   2.15

 Return on total capital [%]:      26.77

 

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.


TYPE OF BALANCE SHEET:                   COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                  01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR        103,204,372.24

  Fixed assets                           EUR         20,023,241.74

   Intangible assets                     EUR          7,620,375.82

    Concessions, licences, rights        EUR            263,316.29

    Goodwill                             EUR          7,357,059.53

   Tangible assets                       EUR          4,179,822.30

    Land / similar rights                EUR          1,013,315.05

    Plant / machinery                    EUR            141,331.03

    Other tangible assets / fixtures and

    fittings                             EUR          2,205,090.58

    Advance payments made / construction

    in progress                          EUR            820,085.64

   Financial assets                      EUR          8,223,043.62

    Shares in participations /

    subsidiaries and the like            EUR          6,505,443.62

     Shares in related companies         EUR          5,617,690.34

     Shares in investee companies        EUR            887,753.28

    Loans to participations /

    subsidiaries and the like            EUR          1,717,600.00

     Loans to related companies          EUR          1,717,600.00

  Current assets                         EUR         83,035,561.32

   Stocks                                EUR          6,434,849.50

    Raw materials, consumables and

    supplies                             EUR          2,778,179.26

    Finished goods / work in progress    EUR          3,656,670.24

   Accounts receivable                   EUR         72,635,286.01

    Trade debtors                        EUR          6,232,939.07

    Amounts due from related companies   EUR         66,108,789.62

    Amounts due from investee companies  EUR            224,859.13

    Other debtors and assets             EUR             68,698.19

   Liquid means                          EUR          3,965,425.81

  Remaining other assets                 EUR            145,569.18

   Accruals (assets)                     EUR            145,569.18

 

 LIABILITIES                             EUR        103,204,372.24

  Shareholders' equity                   EUR         34,851,066.80

   Capital                               EUR            290,500.00

    Subscribed capital (share capital)   EUR            290,500.00

   Reserves                              EUR         31,086,808.32

    Capital reserves                     EUR         31,078,627.59

    Retained earnings / revenue reserves EUR              8,180.73

   Balance sheet profit/loss (+/-)       EUR          3,473,758.48

    Balance sheet profit / loss          EUR          3,473,758.48

  Provisions                             EUR          4,923,750.00

   Other / unspecified provisions        EUR          4,923,750.00

  Liabilities                            EUR         63,426,967.44

   Other liabilities                     EUR         63,426,967.44

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          8,412,070.06

    Liabilities from received advance

    payments                             EUR          1,876,010.99

    Liabililties due to related companiesEUR         50,677,998.81

    Unspecified other liabilities        EUR          2,460,887.58

     thereof liabilities from tax /

     financial authorities               EUR            179,494.98

     thereof liabilities from social

     security                            EUR             24,898.43

  Other liabilities                      EUR              2,588.00

   Deferrals (liabilities)               EUR              2,588.00

 

 

 PROFIT AND LOSS ACCOUNT (cost of sales method) according to Comm.

 Code (HGB)

 

  Sales                                  EUR        108,262,796.11

  Manufacturing costs                    EUR         50,039,304.18

  Gross result on sales                  EUR         58,223,491.93

  Distribution costs                     EUR         20,216,760.44

  General administration expenses        EUR          4,736,158.22

  Research and development costs         EUR          4,993,309.24

  Depreciation (not included in

  manufacturing costs)                   EUR          2,452,353.17

  Other operating income                 EUR          3,493,829.64

  Other operating expenses               EUR          2,360,812.00

  Operating result from continuing

  operations                             EUR         26,957,928.50

  Result from participating interests

  (+/-)                                  EUR          4,099,794.19

   Expenses / income from participations EUR          4,099,794.19

    Income from related companies        EUR          4,099,794.19

  Interest result (+/-)                  EUR           -779,885.54

   Interest and similar income           EUR             65,244.84

    thereof from related companies       EUR             65,244.84

   Interest and similar expenses         EUR            845,130.38

    thereof paid to related companies    EUR            813,420.81

  Financial result (+/-)                 EUR          3,319,908.65

  Result from ordinary operations (+/-)  EUR         30,277,837.15

  Expenses for transfer of profits to a

  parent company                         EUR         30,627,875.32

  Income tax / refund of income tax (+/-)EUR            387,236.17

  Other taxes / refund of taxes          EUR            -37,198.00

  Tax (+/-)                              EUR            350,038.17

  Annual surplus / annual deficit        EUR                  0.00


 

 TYPE OF BALANCE SHEET:                            COMPANY BALANCE SHEET

 

 FINANCIAL YEAR:                                            01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         97,573,043.35

  Fixed assets                           EUR         22,372,070.08

   Intangible assets                     EUR         10,028,186.32

    Concessions, licences, rights        EUR            218,773.62

    Goodwill                             EUR          9,809,412.70

   Tangible assets                       EUR          4,012,840.14

    Land / similar rights                EUR          1,078,095.30

    Plant / machinery                    EUR            146,332.44

    Other tangible assets / fixtures and

    fittings                             EUR          2,305,446.40

    Advance payments made / construction

    in progress                          EUR            482,966.00

   Financial assets                      EUR          8,331,043.62

    Shares in participations /

    subsidiaries and the like            EUR          6,505,443.62

     Shares in related companies         EUR          5,617,690.34

     Shares in investee companies        EUR            887,753.28

    Loans to participations /

    subsidiaries and the like            EUR          1,825,600.00

     Loans to related companies          EUR          1,825,600.00

  Current assets                         EUR         75,066,805.63

   Stocks                                EUR          7,538,904.25

    Raw materials, consumables and

    supplies                             EUR          2,788,982.40

    Finished goods / work in progress    EUR          4,749,921.85

   Accounts receivable                   EUR         63,886,369.43

    Trade debtors                        EUR          5,117,282.90

    Amounts due from related companies   EUR         58,537,084.88

    Amounts due from investee companies  EUR            210,770.46

    Other debtors and assets             EUR             21,231.19

   Liquid means                          EUR          3,641,531.95

  Remaining other assets                 EUR            134,167.64

   Accruals (assets)                     EUR            134,167.64

 

 LIABILITIES                             EUR         97,573,043.35

  Shareholders' equity                   EUR         34,851,066.80

   Capital                               EUR            290,500.00

    Subscribed capital (share capital)   EUR            290,500.00

   Reserves                              EUR         31,086,808.32

    Capital reserves                     EUR         31,078,627.59

    Retained earnings / revenue reserves EUR              8,180.73

   Balance sheet profit/loss (+/-)       EUR          3,473,758.48

    Balance sheet profit / loss          EUR          3,473,758.48

  Provisions                             EUR          5,601,045.00

   Provisions for taxes                  EUR            509,995.00

   Other / unspecified provisions        EUR          5,091,050.00

  Liabilities                            EUR         57,120,931.55

   Other liabilities                     EUR         57,120,931.55

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          8,230,989.39

    Liabilities from received advance

    payments                             EUR          2,133,885.39

    Liabililties due to related companiesEUR         44,759,221.66

    Unspecified other liabilities        EUR          1,996,835.11

     thereof liabilities from tax /

     financial authorities               EUR            164,301.61

     thereof liabilities from social

     security                            EUR             28,057.92

 

 

 PROFIT AND LOSS ACCOUNT (cost of sales method) according to Comm.

 Code (HGB)

 

 Sales                                  EUR        103,293,935.05

  Manufacturing costs                    EUR         50,095,289.49

  Gross result on sales                  EUR         53,198,645.56

  Research and development costs         EUR          5,022,355.75

  Other operating income                 EUR          6,088,486.68

  Other operating expenses               EUR         27,803,324.69

  Operating result from continuing

  operations                             EUR         26,461,451.80

  Result from participating interests

  (+/-)                                  EUR          7,500,476.82

   Expenses / income from participations EUR          7,500,476.82

    Income from related companies        EUR          7,500,476.82

  Interest result (+/-)                  EUR            218,797.22

   Interest and similar income           EUR            369,307.94

    thereof from related companies       EUR            369,307.94

   Interest and similar expenses         EUR            150,510.72

    thereof paid to related companies    EUR            116,118.12

  Financial result (+/-)                 EUR          7,719,274.04

  Result from ordinary operations (+/-)  EUR         34,180,725.84

  Expenses for transfer of profits to a

  parent company                         EUR         31,694,402.17

  Other taxes / refund of taxes          EUR            -33,970.50

  Tax (+/-)                              EUR            -33,970.50

  Annual surplus / annual deficit        EUR          2,452,353.17


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.84

UK Pound

1

Rs.98.72

Euro

1

Rs.78.64

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

NIS

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

 

New Business

--

 

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

 

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

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

 

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

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