MIRA INFORM REPORT

 

 

Report No. :

317536

Report Date :

17.04.2015

 

IDENTIFICATION DETAILS

 

Name :

TONG TEIK PTE LTD

 

 

Registered Office :

1, Temasek Avenue, 16-01, Millenia Tower, 039192

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

29.04.1998

 

 

Com. Reg. No.:

199802094-D

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Rubber, Commodities and Others

 

 

No. of Employees :

35 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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. Unemployment is very low. 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. Growth in 2014 was slower at 13.9%, 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. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

Source : CIA

 

 

 

 


EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

199802094-D

COMPANY NAME

:

TONG TEIK PTE LTD

FORMER NAME

:

DIANY INVESTMENTS PTE LTD (18/06/1998)

INCORPORATION DATE

:

29/04/1998

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, TEMASEK AVENUE, 16-01, MILLENIA TOWER, 039192, SINGAPORE.

BUSINESS ADDRESS

:

1, TEMASEK AVENUE, 16-01, MILLENIA TOWER, 039192, SINGAPORE.

TEL.NO.

:

65-63322282

FAX.NO.

:

65-63323788

CONTACT PERSON

:

CHRISTOPHER MICHAEL PARDEY ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF RUBBER, COMMODITIES AND OTHERS

ISSUED AND PAID UP CAPITAL

:

8,500,000.00 ORDINARY SHARE, OF A VALUE OF SGD 8,500,000.00
24,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 24,000,000.00

SALES

:

USD 720,226,675 [2013]

NET WORTH

:

USD 45,644,603 [2013]

STAFF STRENGTH

:

35 [2015]

BANKER (S)

:

BNP PARIBAS
ING BANK N.V.
THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED
ABN AMRO BANK N.V.
STANDARD CHARTERED BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

NO COMPLAINTS

MANAGEMENT CAPABILITY

:

AVERAGE

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 rubber, commodities and others.

 

The immediate holding company of the Subject is RCMA GROUP PTE. LTD., a company incorporated in SINGAPORE.

 

Share Capital History

Date

Issue & Paid Up Capital

27/03/2015

SGD 8,500,000.00 & USD 24,000,000.00

 

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

 

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

RCMA GROUP PTE. LTD.
[SGD 8,500,000 USD 24,000,000]

1, TEMASEK AVENUE, 16-01, MILLENIA TOWER, 039192, SINGAPORE.

199801641W

32,500,000.00

100.00

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

------

32,500,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

UNITED KINGDOM

TONG TEIK (UK) PTE LTD

100.00

31/12/2013

CHINA

TONG TEIK (NANTONG) TRADING CO. LTD.

100.00

31/12/2013

UNITED KINGDOM

CORRIE MACCOLL & SON LTD

100.00

31/12/2013

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHANDRAKANT BHIMA

Address

:

28, BAYSHORE ROAD, 06-08, THE BAYSHORE, 469973, SINGAPORE.

IC / PP No

:

G5145282N

Nationality

:

BRITISH

Date of Appointment

:

02/06/2011

 

DIRECTOR 2

 

Name Of Subject

:

CHRISTOPHER MICHAEL PARDEY

Address

:

44, TOSCA STREET, 455474, SINGAPORE.

IC / PP No

:

S2741934H

Nationality

:

SINGAPOREAN

Date of Appointment

:

27/08/2010

 

DIRECTOR 3

 

Name Of Subject

:

LOW SOON TECK

Address

:

245, BALESTIER ROAD, 18-03, SCENIC HEIGHTS, 329929, SINGAPORE.

IC / PP No

:

S1689780I

Nationality

:

SINGAPOREAN

Date of Appointment

:

13/06/2013

 

DIRECTOR 4

 

Name Of Subject

:

ALEXANDER LUKAS GRUBER

Address

:

SAIGONPEARL T1, 2606, HO CHI, MINH CITY, VIETNAM.

IC / PP No

:

F2963477

Nationality

:

SWISS

Date of Appointment

:

05/11/2012

 

DIRECTOR 5

 

Name Of Subject

:

JONATHAN PATRICK FRANCIS DRAKE

Address

:

27, CHEMIN DE BOIS CARAN, COLLONGE BELLE RIVE, GENEVA, 1245, SWITZERLAND.

IC / PP No

:

X2749722

Nationality

:

SWISS

Date of Appointment

:

14/09/2012

 

DIRECTOR 6

 

Name Of Subject

:

FELIX YEO SOO HIN

Address

:

11, JALAN BATU, 08-138, 431011, SINGAPORE.

IC / PP No

:

S17900121

Nationality

:

SINGAPOREAN

Date of Appointment

:

05/11/2012



MANAGEMENT

 

1)

Name of Subject

:

CHRISTOPHER MICHAEL PARDEY

Position

:

MANAGING DIRECTOR

 

 

AUDITOR

 

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LOW SOON TECK

IC / PP No

:

S1689780I

Address

:

245, BALESTIER ROAD, 18-03, SCENIC HEIGHTS, 329929, SINGAPORE.

 

 

BANKING

 

Banking relations are maintained principally with :

 

1)

Name

:

BNP PARIBAS

 

2)

Name

:

ING BANK N.V.

 

3)

Name

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

4)

Name

:

ABN AMRO BANK N.V.

 

5)

Name

:

STANDARD CHARTERED BANK

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201405870

12/06/2014

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

USD 360,000,000.00

Unsatisfied

C201405871

12/06/2014

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

USD 360,000,000.00

Unsatisfied

C201405886

12/06/2014

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

USD 360,000,000.00

Unsatisfied

C201408640

14/08/2014

N/A

COOPERATIEVE CENTRALE RAIFFEISENBOERENLEENBANK B.A.(''RABOBANK NEDERLAND, RABOBANK INTERNATIONAL'')

-

Unsatisfied

C201413767

05/12/2014

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201413769

05/12/2014

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

LITIGATION 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

:

N/A

Overseas

:

N/A

 

The Subject refused to disclose its suppliers.

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

[

]

Good 31-60 Days

[

X

]

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

:

RUBBER, COMMODITIES AND OTHERS

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

35

35

35

30

30

 

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of rubber, commodities and others.

The Subject sells the following products:

* Natural Rubber
* Natural Latex
* Synthetic Rubber, Chemicals & Reclaimed Rubber

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63322282

Match

:

N/A

Address Provided by Client

:

7 TEMASEK AVENUE, # 16-01 MILLENIA TOWER SINGAPORE

Current Address

:

1, TEMASEK AVENUE, 16-01, MILLENIA TOWER, 039192, SINGAPORE.

Match

:

NO

 

Other Investigations


On 14th April 2015 we contacted one of the staff from the Subject and she provided some information.

The address provided is incomplete.

 

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

3.94%

]

Return on Net Assets

:

Unfavourable

[

9.54%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

3 Days

]

Debtor Ratio

:

Favourable

[

27 Days

]

Creditors Ratio

:

Favourable

[

11 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

[

1.56 Times

]

Current Ratio

:

Unfavourable

[

1.65 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

:

Unfavourable

[

1.73 Times

]

Gearing Ratio

:

Acceptable

[

0.84 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

The Subject's performance deteriorated over the years with lower 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. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

Overall financial condition of the Subject : POOR

 

 

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 sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

Incorporated in 1998, the Subject is a Private Limited company, focusing on wholesale of rubber, commodities and others. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a good reputation in the market. It should have received supports from its regular customers. With an issued and paid up capital of SGD 8,500,000 & USD 24,000,000 and strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. These favourable conditions has minimised its risk in the industry compared to other players.

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 operating on a medium scale and it has approximately 35 employees in its business operations. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. 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. The gearing level of the Subject is slightly high, therefore it faces moderate financial risk. Given a positive net worth standing at USD 45,644,603, the Subject should be able to maintain its business in the near terms.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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.

Based on the above condition, we recommend credit be granted to the Subject normally.

 

 

PROFIT AND LOSS ACCOUNT

 

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

TONG TEIK PTE LTD

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

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

720,226,675

758,851,674

1,347,868,453

1,188,124,448

552,664,207

Other Income

1,443,200

1,330,894

780,603

333,898

229,704

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

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

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

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

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

Total Turnover

721,669,875

760,182,568

1,348,649,056

1,188,458,346

552,893,911

Costs of Goods Sold

(708,066,212)

(745,377,386)

(1,325,935,166)

(1,167,345,374)

(545,783,686)

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

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

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

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

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

Gross Profit

13,603,663

14,805,182

22,713,890

21,112,972

7,110,225

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,835,744

3,136,184

11,893,183

11,889,714

963,305

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,835,744

3,136,184

11,893,183

11,889,714

963,305

Taxation

(35,097)

(645,667)

(1,286,392)

(534,765)

(516,091)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,800,647

2,490,517

10,606,791

11,354,949

447,214

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

14,843,956

12,353,439

21,746,648

10,391,699

13,444,485

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

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

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

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

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

As restated

14,843,956

12,353,439

21,746,648

10,391,699

13,444,485

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

16,644,603

14,843,956

32,353,439

21,746,648

13,891,699

DIVIDENDS - Ordinary (paid & proposed)

-

-

(20,000,000)

-

(3,500,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

16,644,603

14,843,956

12,353,439

21,746,648

10,391,699

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

-

-

-

829,856

428,508

Lease interest

-

-

-

154

1,140

Term loan / Borrowing

-

825,624

1,347,654

347,194

51,301

Trust receipts

-

1,143,303

600,019

470,872

157,136

Others

2,520,735

532,893

915,487

1,752,535

616,012

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

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

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

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

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

2,520,735

2,501,820

2,863,160

3,400,611

1,254,097

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

67,497

45,088

57,846

-

-

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

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

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

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

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

67,497

45,088

57,846

-

-

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

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

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

BALANCE SHEET

ASSETS EMPLOYED:

FIXED ASSETS

589,269

268,666

86,823

79,087

167,046

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

4,300,627

3,300,627

2,750,627

450,000

450,000

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

4,300,627

3,300,627

2,750,627

450,000

450,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

4,889,896

3,569,293

2,837,450

529,087

617,046

Stocks

5,568,973

10,547,451

25,036,711

45,396,453

24,405,217

Trade debtors

53,639,070

59,029,825

103,425,345

72,766,589

61,094,885

Other debtors, deposits & prepayments

2,551,370

961,225

472,119

818,987

317,065

Deposits with financial institutions

-

-

-

-

1,001,071

Amount due from holding company

-

132,863

1,150,000

-

-

Amount due from subsidiary companies

29,615,744

23,863,300

39,570,469

-

-

Amount due from related companies

78,572

-

13,345

4,792,345

-

Cash & bank balances

12,141,005

16,291,267

1,115,486

1,056,728

1,258,611

Others

-

-

5,461,351

9,501,483

-

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

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

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

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

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

TOTAL CURRENT ASSETS

103,594,734

110,825,931

176,244,826

134,332,585

88,076,849

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

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

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

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

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

TOTAL ASSET

108,484,630

114,395,224

179,082,276

134,861,672

88,693,895

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

21,939,386

27,462,918

32,635,281

32,306,430

15,291,043

Other creditors & accruals

2,439,739

3,050,190

3,660,509

3,598,307

-

Hire purchase & lease creditors

-

-

-

-

4,748

Bank overdraft

-

-

3,826,433

18,942,871

16,904,920

Short term borrowings/Term loans

500,000

6,000,000

36,183,304

16,466,414

24,423,799

Bill & acceptances payable

37,644,731

37,516,928

64,213,859

30,783,771

16,107,757

Amounts owing to holding company

139,195

-

-

919,917

-

Amounts owing to related companies

-

-

-

3,869,537

-

Provision for taxation

82,253

382,244

1,209,451

1,227,777

563,380

Other liabilities

94,723

138,988

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

62,840,027

74,551,268

141,728,837

108,115,024

73,295,647

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

40,754,707

36,274,663

34,515,989

26,217,561

14,781,202

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

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

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

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

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

TOTAL NET ASSETS

45,644,603

39,843,956

37,353,439

26,746,648

15,398,248

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

29,000,000

25,000,000

25,000,000

5,000,000

5,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

29,000,000

25,000,000

25,000,000

5,000,000

5,000,000

Retained profit/(loss) carried forward

16,644,603

14,843,956

12,353,439

21,746,648

10,391,699

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

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

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

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

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

TOTAL RESERVES

16,644,603

14,843,956

12,353,439

21,746,648

10,391,699

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

45,644,603

39,843,956

37,353,439

26,746,648

15,391,699

Hire purchase creditors

-

-

-

-

6,549

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

-

-

-

-

6,549

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

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

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

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

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

45,644,603

39,843,956

37,353,439

26,746,648

15,398,248

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

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

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

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

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

 

 

FINANCIAL RATIO

 

TYPES OF FUNDS

Cash

12,141,005

16,291,267

1,115,486

1,056,728

1,258,611

Net Liquid Funds

(25,503,726)

(21,225,661)

(66,924,806)

(48,669,914)

(31,754,066)

Net Liquid Assets

35,185,734

25,727,212

9,479,278

(19,178,892)

(9,624,015)

Net Current Assets/(Liabilities)

40,754,707

36,274,663

34,515,989

26,217,561

14,781,202

Net Tangible Assets

45,644,603

39,843,956

37,353,439

26,746,648

15,398,248

Net Monetary Assets

35,185,734

25,727,212

9,479,278

(19,178,892)

(9,630,564)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

4,356,479

5,638,004

14,756,343

15,290,325

2,217,402

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

4,423,976

5,683,092

14,814,189

15,290,325

2,217,402

BALANCE SHEET ITEMS

Total Borrowings

38,144,731

43,516,928

104,223,596

66,193,056

57,447,773

Total Liabilities

62,840,027

74,551,268

141,728,837

108,115,024

73,302,196

Total Assets

108,484,630

114,395,224

179,082,276

134,861,672

88,693,895

Net Assets

45,644,603

39,843,956

37,353,439

26,746,648

15,398,248

Net Assets Backing

45,644,603

39,843,956

37,353,439

26,746,648

15,391,699

Shareholders' Funds

45,644,603

39,843,956

37,353,439

26,746,648

15,391,699

Total Share Capital

29,000,000

25,000,000

25,000,000

5,000,000

5,000,000

Total Reserves

16,644,603

14,843,956

12,353,439

21,746,648

10,391,699

LIQUIDITY (Times)

Cash Ratio

0.19

0.22

0.01

0.01

0.02

Liquid Ratio

1.56

1.35

1.07

0.82

0.87

Current Ratio

1.65

1.49

1.24

1.24

1.20

WORKING CAPITAL CONTROL (Days)

Stock Ratio

3

5

7

14

16

Debtors Ratio

27

28

28

22

40

Creditors Ratio

11

13

9

10

10

SOLVENCY RATIOS (Times)

Gearing Ratio

0.84

1.09

2.79

2.47

3.73

Liabilities Ratio

1.38

1.87

3.79

4.04

4.76

Times Interest Earned Ratio

1.73

2.25

5.15

4.50

1.77

Assets Backing Ratio

1.57

1.59

1.49

5.35

3.08

PERFORMANCE RATIO (%)

Operating Profit Margin

0.25

0.41

0.88

1.00

0.17

Net Profit Margin

0.25

0.33

0.79

0.96

0.08

Return On Net Assets

9.54

14.15

39.50

57.17

14.40

Return On Capital Employed

9.54

14.15

35.83

33.47

6.86

Return On Shareholders' Funds/Equity

3.94

6.25

28.40

42.45

2.91

Dividend Pay Out Ratio (Times)

0.00

0.00

1.89

0.00

7.83

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.37

UK Pound

1

Rs.92.44

Euro

1

Rs.66.56

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

VNT

 

               

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.