MIRA INFORM REPORT

 

 

Report Date :

20.09.2014

 

IDENTIFICATION DETAILS

 

Name :

COVIDIEN PRIVATE LIMITED

 

 

Formerly Known As :

TYCO HEALTHCARE PTE LTD
KENDALL MEDICAL FAR EAST PTE LTD
KENDALL MEDICAL PTE LTD

 

 

Registered Office :

103, Penang Road, 10-01, Visioncrest, 238467

 

 

Country :

Singapore

 

 

Financials (as on) :

27.09.2013

 

 

Date of Incorporation :

03.02.1998

 

 

Com. Reg. No.:

199800515-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Medicinal and Pharmaceutical Products (Western)

 

 

No. of Employees :

295 [2014]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES:

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

 

ECGC Country Risk Classification List – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

199800515-M

COMPANY NAME

:

COVIDIEN PRIVATE LIMITED

FORMER NAME

:

TYCO HEALTHCARE PTE LTD (04/04/2011)
KENDALL MEDICAL FAR EAST PTE LTD (28/07/1999)
KENDALL MEDICAL PTE LTD (15/06/1998)

INCORPORATION DATE

:

03/02/1998

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

103, PENANG ROAD, 10-01, VISIONCREST, 238467, SINGAPORE.

BUSINESS ADDRESS

:

103 PENANG ROAD #10-01 VISIONCREST COMMERCIAL,, 238467, SINGAPORE.

TEL.NO.

:

65-64820100

FAX.NO.

:

65-64820779

EMAIL

:

SINGAPORE@COVIDIEN.COM

WEB SITE

:

WWW.COVIDIEN.COM

CONTACT PERSON

:

CAMPBELL ANDREW JOHN CLARK ( DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

WHOLESALE OF MEDICINAL AND PHARMACEUTICAL PRODUCTS (WESTERN)

 

 

 

ISSUED AND PAID UP CAPITAL

:

21,504,782.00 ORDINARY SHARE, OF A VALUE OF SGD 49,879,798.35

 

 

 

SALES

:

USD 495,822,146 [2013]

NET WORTH

:

USD 107,508,264 [2013]

 

 

 

STAFF STRENGTH

:

295 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

GOOD

 

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 


HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) wholesale of medicinal and pharmaceutical products (western).

 

The immediate holding company of the Subject is COVIDIEN ASIA INVESTMENTS LIMITED, a company incorporated in MAURITIUS.

 

The ultimate holding company of the Subject is COVIDIEN PLC, a company incorporated in IRELAND.

 

Share Capital History

Date

Issue & Paid Up Capital

20/08/2014

SGD 49,879,798.35

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

COVIDIEN ASIA INVESTMENTS LIMITED

BOWEN SQUARE, DR FERRIERE STREET, PORT LOUIS, MAURITIUS.

T13UF4559

21,504,782.00

100.00

 

 

 

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

------

 

 

 

21,504,782.00

100.00

 

 

 

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

=====

 

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow:

 

Local No

Country

Company

(%)

As At

 

CHINA

CONVIDIEN (CHINA) MEDICAL DEVICES TECHNOLOGY CO., LTD.

100.00

27/09/2013

 

 

 

 

 

 

INDIA

COVIDIEN ENGINEERING SERVICES PRIVATE LIMITED

100.00

27/09/2013

 

 

 

 

 

 

PHILIPPINES

COVIDIEN PHILIPPINES, INC.

99.99

27/09/2013

 

 

 

 

 

 

ISRAEL

COVIDIEN (ISRAEL) HOLDINGS LTD.

99.99

27/09/2013

 

 

 

 

 

 

INDONESIA

PT. COVIDIEN INDONESIA

99.00

27/09/2013

 

 

Directors

 

DIRECTOR 1

 

Name Of Subject

:

CAMPBELL ANDREW JOHN CLARK

Address

:

29, ADAM ROAD, 05-03, ADAM PARK CONDOMINIUM, 289901, SINGAPORE.

IC / PP No

:

S2769247H

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

03/12/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

ANDREAS HENDRIK DE WIT

Address

:

25, SOMMERVILLE ESTATE ROAD, SOMMERVILLE PARK, 258027, SINGAPORE.

IC / PP No

:

G5135565U

 

 

 

 

 

 

 

 

 

Nationality

:

DUTCH

Date of Appointment

:

03/12/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

JOHN MICHAEL O'HEHIR

Address

:

22C, JALAN ULU SIGLAP, 457168, SINGAPORE.

IC / PP No

:

S6879804C

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/06/2012

 

 

MANAGEMENT

 

1)

Name of Subject

:

CAMPBELL ANDREW JOHN CLARK

 

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

DEVI D/O MARADAN

 

IC / PP No

:

S6830278A

 

 

 

 

 

Address

:

95, PASIR RIS GROVE, 02-41, NV RESIDENCES, 518192, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

Company Secretary

:

CHOONG HWEI FONG

 

IC / PP No

:

S7084489C

 

 

 

 

 

Address

:

317, ANG MO KIO STREET 31, 08-205, 560317, SINGAPORE.

 

 

BANKING

 

No Banker found in our databank.

 

 

ENCUMBRANCE (S)

 

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

 

 

LEGAL CHECK AGAINST SUBJECT

 

* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.


No winding up petition was found in our databank.

 

 

PAYMENT RECORD

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES

 

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

 

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

X

]

 

Good 31-60 Days

[

 

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

30 - 60 DAYS

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

HEALTHCARE PRODUCTS

 

 

 

 

 

Total Number of Employees:

YEAR

2014

2013

 

 

GROUP

N/A

N/A

 

 

 

 

 

 

 

COMPANY

295

150

 

 

 

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of medicinal and pharmaceutical products (western).

The Subject is an extensive product line that spans medical devices, pharmaceuticals and medical supplies.


The Subject serves healthcare needs in hospitals, long-term care and alternate care facilities, doctors' offices and in the home.


The Subject's business segments:


* Medical, surgical, respiratory, imaging, pharmaceutical and retail products

The Subject's products including the followings:

Kendall:
* blood and specimen collection
* diagnostics
* enteral access
* gi products
* open suction
* thermometry
* cardio thoracic
* dialysis
* enteral feeding
* needles and syringes
* sharps disposal devices
* vascular therapy

Mallinckrodt:
* imaging
* critical care
* airway management
* temperature management
* oximetry

Us surgical:
* auto suture
* suture

Valleylab:
* valleylab

The Subject's awards:
* Bhq award (business headquarters award by singapore economic development board)

The Subject is a member of following entities:

* Singapore manufacturers' federation (sma)
* Australian chamber of commerce

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-64820100

Match

:

N/A

 

 

 

Address Provided by Client

:

103 PENANG ROAD, VISIONCREST COMMERCIAL, #10-01, SINGAPORE 238467

Current Address

:

103 PENANG ROAD #10-01 VISIONCREST COMMERCIAL,, 238467, SINGAPORE.

Match

:

YES

 

Other Investigations


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

 

FINANCIAL ANALYSIS

 

Profitability

 

 

 

 

 

 

Turnover

:

Increased

[

2009 - 2013

]

 

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

 

Return on Shareholder Funds

:

Favourable

[

38.33%

]

 

Return on Net Assets

:

Favourable

[

36.45%

]

 

 

 

 

 

 

 

 

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The higher profit could be attributed to the increase in turnover. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

 

 

 

 

 

 

 

Working Capital Control

 

 

 

 

 

 

Stock Ratio

:

Favourable

[

54 Days

]

 

Debtor Ratio

:

Favourable

[

18 Days

]

 

Creditors Ratio

:

Favourable

[

2 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

1.14 Times

]

 

Current Ratio

:

Unfavourable

[

1.75 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Favourable

[

197.43 Times

]

 

Gearing Ratio

:

Favourable

[

0.00 Times

]

 

 

 

 

 

 

 

 

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

Generally, the Subject's performance has improved with higher turnover and profit. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

 

 

 

 

 

 

 

Overall financial condition of the Subject : STABLE

 


 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

 

 

 

 

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

 

 

 

 

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

 

 

 

 

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

 

 

 

 

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

 

 

 

 

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

 

 

 

 

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

 

 

 

 

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

 

 

 

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

 

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

 

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

 

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

 

 

 

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

Incorporated in 1998, the Subject is a Private Limited company, focusing on wholesale of medicinal and pharmaceutical products (western). With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment. The Subject is a large entity with strong capital position. We are confident with the Subject's business and its future growth prospect.


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. The Subject is a fairly large and rapidly growing company with over 295 staff in its operations The Subject has a good  management capability. Its capable management team has enabled the Subject to keep its business on going. Hence, the future prospect of the Subject is bright.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 107,508,264, the Subject should be able to maintain its business in the near terms.


Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.


In view of the above favourable condition, we recommend credit be proceeded to the Subject with favourable term.

 

 


PROFIT AND LOSS ACCOUNT

 

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

COVIDIEN PRIVATE LIMITED

 

Financial Year End

2013-09-27

2012-09-28

2011-09-30

2010-09-24

2009-09-24

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

 

 

 

 

 

 

TURNOVER

495,822,146

398,416,703

356,812,506

266,605,011

238,434,382

 

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

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

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

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

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

Total Turnover

495,822,146

398,416,703

356,812,506

266,605,011

238,434,382

Costs of Goods Sold

(340,203,133)

(263,192,367)

(241,631,524)

(195,953,029)

-

 

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

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

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

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

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

Gross Profit

155,619,013

135,224,336

115,180,982

70,651,982

-

 

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

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

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

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

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

 

 

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

44,428,373

11,701,080

7,557,188

7,902,114

7,460,037

 

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

44,428,373

11,701,080

7,557,188

7,902,114

7,460,037

Taxation

(3,219,918)

436,264

(2,948,564)

(1,976,958)

(498,147)

 

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

41,208,455

12,137,344

4,608,624

5,925,156

6,961,890

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

 

 

As previously reported

47,552,401

35,415,057

30,806,433

24,881,277

17,919,387

 

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

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

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

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

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

As restated

47,552,401

35,415,057

30,806,433

24,881,277

17,919,387

 

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

88,760,856

47,552,401

35,415,057

30,806,433

24,881,277

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

88,760,856

47,552,401

35,415,057

30,806,433

24,881,277

 

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

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

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

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

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

 

 

 

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

 

 

 

Others

226,183

723,062

256,721

55,049

-

 

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

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

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

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

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

 

226,183

723,062

256,721

55,049

-

 

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

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

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

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

 

 

 

BALANCE SHEET

 

COVIDIEN PRIVATE LIMITED

 

ASSETS EMPLOYED:

 

 

 

 

 

FIXED ASSETS

9,055,615

9,013,656

8,826,478

5,960,797

3,443,445

 

 

 

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

 

 

 

 

 

Subsidiary companies

22,319,487

22,319,487

6,035,517

5,585,769

5,585,769

Deferred assets

819,328

660,526

150,458

342,275

249,246

 

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

23,138,815

22,980,013

6,185,975

5,928,044

5,835,015

 

 

 

 

 

 

 

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

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

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

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

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

TOTAL LONG TERM ASSETS

32,194,430

31,993,669

15,012,453

11,888,841

9,278,460

 

 

 

 

 

 

Stocks

73,574,718

51,462,460

75,195,845

43,121,685

21,023,361

Trade debtors

24,216,800

39,658,931

77,384,567

33,309,553

29,922,139

Other debtors, deposits & prepayments

1,143,882

2,738,172

1,522,156

1,289,081

857,678

Amount due from subsidiary companies

-

-

-

-

11,088,428

Amount due from related companies

110,085,603

46,112,906

58,457

19,632,240

50,037,475

Cash & bank balances

1,771,465

3,521,506

2,360,137

1,119,931

2,210,762

 

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

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

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

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

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

TOTAL CURRENT ASSETS

210,792,468

143,493,975

156,521,162

98,472,490

115,139,843

 

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

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

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

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

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

TOTAL ASSET

242,986,898

175,487,644

171,533,615

110,361,331

124,418,303

 

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

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

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

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

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

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

Trade creditors

1,652,203

407,894

66,545,186

617,343

234,566

Other creditors & accruals

24,443,846

22,637,690

21,153,362

13,485,239

12,366,608

Amounts owing to related companies

89,447,600

70,547,609

28,753,672

48,660,063

70,893,565

Provision for taxation

3,656,085

1,782,249

3,457,898

1,550,278

1,386,594

Other liabilities

1,278,900

1,550,900

1,610,900

1,288,425

1,109,143

 

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

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

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

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

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

TOTAL CURRENT LIABILITIES

120,478,634

96,926,342

121,521,018

65,601,348

85,990,476

 

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

90,313,834

46,567,633

35,000,144

32,871,142

29,149,367

 

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

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

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

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

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

TOTAL NET ASSETS

122,508,264

78,561,302

50,012,597

44,759,983

38,427,827

 

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

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

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

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

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

 

 

 

 

 

 

SHARE CAPITAL

 

 

 

 

 

Ordinary share capital

11,214,000

11,214,000

11,214,000

11,214,000

11,214,000

 

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

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

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

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

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

TOTAL SHARE CAPITAL

11,214,000

11,214,000

11,214,000

11,214,000

11,214,000

 

 

 

 

 

 

Capital reserve

7,533,408

4,794,901

3,383,540

2,739,550

2,332,550

Retained profit/(loss) carried forward

88,760,856

47,552,401

35,415,057

30,806,433

24,881,277

 

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

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

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

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

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

TOTAL RESERVES

96,294,264

52,347,302

38,798,597

33,545,983

27,213,827

 

 

 

 

 

 

 

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

107,508,264

63,561,302

50,012,597

44,759,983

38,427,827

 

 

 

 

 

 

Others

15,000,000

15,000,000

-

-

-

 

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

15,000,000

15,000,000

-

-

-

 

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

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

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

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

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

 

122,508,264

78,561,302

50,012,597

44,759,983

38,427,827

 

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

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

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

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

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

 


 

FINANCIAL RATIO

 

COVIDIEN PRIVATE LIMITED

 

TYPES OF FUNDS

 

 

 

 

 

Cash

1,771,465

3,521,506

2,360,137

1,119,931

2,210,762

Net Liquid Funds

1,771,465

3,521,506

2,360,137

1,119,931

2,210,762

Net Liquid Assets

16,739,116

(4,894,827)

(40,195,701)

(10,250,543)

8,126,006

Net Current Assets/(Liabilities)

90,313,834

46,567,633

35,000,144

32,871,142

29,149,367

Net Tangible Assets

122,508,264

78,561,302

50,012,597

44,759,983

38,427,827

Net Monetary Assets

1,739,116

(19,894,827)

(40,195,701)

(10,250,543)

8,126,006

BALANCE SHEET ITEMS

 

 

 

 

 

Total Borrowings

0

0

0

0

0

Total Liabilities

135,478,634

111,926,342

121,521,018

65,601,348

85,990,476

Total Assets

242,986,898

175,487,644

171,533,615

110,361,331

124,418,303

Net Assets

122,508,264

78,561,302

50,012,597

44,759,983

38,427,827

Net Assets Backing

107,508,264

63,561,302

50,012,597

44,759,983

38,427,827

Shareholders' Funds

107,508,264

63,561,302

50,012,597

44,759,983

38,427,827

Total Share Capital

11,214,000

11,214,000

11,214,000

11,214,000

11,214,000

Total Reserves

96,294,264

52,347,302

38,798,597

33,545,983

27,213,827

LIQUIDITY (Times)

 

 

 

 

 

Cash Ratio

0.01

0.04

0.02

0.02

0.03

Liquid Ratio

1.14

0.95

0.67

0.84

1.09

Current Ratio

1.75

1.48

1.29

1.50

1.34

WORKING CAPITAL CONTROL (Days)

 

 

 

 

 

Stock Ratio

54

47

77

59

32

Debtors Ratio

18

36

79

46

46

Creditors Ratio

2

1

101

1

0

SOLVENCY RATIOS (Times)

 

 

 

 

 

Gearing Ratio

0.00

0.00

0.00

0.00

0.00

Liabilities Ratio

1.26

1.76

2.43

1.47

2.24

Times Interest Earned Ratio

197.43

17.18

30.44

144.55

0.00

Assets Backing Ratio

10.92

7.01

4.46

3.99

3.43

PERFORMANCE RATIO (%)

 

 

 

 

 

Operating Profit Margin

8.96

2.94

2.12

2.96

3.13

Net Profit Margin

8.31

3.05

1.29

2.22

2.92

Return On Net Assets

36.45

15.81

15.62

17.78

19.41

Return On Capital Employed

36.45

15.81

15.62

17.78

19.41

Return On Shareholders' Funds/Equity

38.33

19.10

9.21

13.24

18.12

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

0.00

NOTES TO ACCOUNTS

 

 

 

 

 

Contingent Liabilities

0

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.81

UK Pound

1

Rs.100.06

Euro

1

Rs.78.47

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

PDT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

 

--

 

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

 

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

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

 

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

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