MIRA INFORM REPORT

 

 

Report No. :

334262

Report Date :

01.08.2015

 

IDENTIFICATION DETAILS

 

Name :

ANGELANTONI TEST TECHNOLOGIES S.R.L. IN FORMA ABBREVIATA ATT S.R.L.

 

 

Registered Office :

Localita' Cimacolle, 464, 06056 - Massa Martana  (PG)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

23.06.2011

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

·         Manufacture of other special-purpose machinery n.e.c. (including spare parts and accessories)

Manufacture of centrifuges for laboratories

Clinical analysis laboratories, radiographic laboratories and other image diagnosis centres

 

 

No. of Employees :

From 150 to 175

 

 

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 :

Slow but correct

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA

 

Company Name and Address

 

Angelantoni Test Technologies S.r.l. In Forma Abbreviata Att S.r.l.

 

Localita' Cimacolle, 464

 

06056 - Massa Martana (PG) -IT-

 

 

Summary

 

Fiscal Code

:

03216310544

Legal Form

:

Limited liability company

start of Activities

:

22/12/2011

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 150 to 175

 

 

Activity

 

Manufacture of other special-purpose machinery n.e.c. (including spare parts and accessories)

Manufacture of centrifuges for laboratories

Clinical analysis laboratories, radiographic laboratories and other image diagnosis centres

 

Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 03216310544

 

Chamber of Commerce no. : 272575 of Perugia since 01/07/2011

 

V.A.T. Code : 03216310544

 

Establishment date

: 23/06/2011

Start of Activities

: 22/12/2011

Legal duration

: 31/12/2050

Nominal Capital

: 169.230

 

Subscribed Capital

: 169.230

 

Paid up Capital

: 169.230

 

 

Legal mail :

ATT@LEGALMAIL.IT

 

 


Members

 

Angelantoni Industrie Srl

 

 

 

 

 

Residence:

 

Cimacolle

, 464

- 06056

Massa Martana

(PG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

04/08/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Angelantoni

Gian Luigi

 

 

Born in Todi

(PG)

on 20/05/1944

- Fiscal Code : NGLGLG44E20L188F

 

 

Residence:

 

Cimacolle

, 464

- 06056

Massa Martana

(PG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

29/07/2014

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Parodi

Gabriella Rita

 

 

Born in Genova

(GE)

on 22/05/1956

- Fiscal Code : PRDGRL56E62D969M

 

 

Residence:

 

Della Pallotta

, 20/M

- 06126

Perugia

(PG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

31/07/2013

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Margherita

Mauro

 

 

Born in Napoli

(NA)

on 18/04/1967

- Fiscal Code : MRGMRA67D18F839L

 

 

Residence:

 

Cimacolle

, 464

- 06056

Massa Martana

(PG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

30/04/2015

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Falchetti

Vincenzo

 

 

Born in Spoleto

(PG)

on 24/01/1955

- Fiscal Code : FLCVCN55A24I921Z

 

 

Residence:

 

Paolo Schiavetti Arcangeli

, 15

- 06049

Spoleto

(PG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

30/04/2015

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Filippi

Andrea

 

 

Born in Terni

(TR)

on 21/12/1972

- Fiscal Code : FLPNDR72T21L117Y

 

 

Residence:

 

Della Cooperazione

, 25

- 05100

Terni

(TR)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

30/04/2015

 

 

 

No Prejudicial events are reported

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

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

 

Angelantoni Industrie Srl

 

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Angelantoni Life Science S.r.l. In FormaAbbreviata Als S.r.l.

Massa Martana (PG) - IT -

03216320543

Sole partner

Active

Registered

 

Angelantoni

Gian Luigi

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Enterprise S.r.l. - In Liquidazione

Rieti (RI) - IT -

00656460573

Managing Director

Withdrawn

Registered

Enterprise S.r.l. - In Liquidazione

Rieti (RI) - IT -

00656460573

Director

Withdrawn

Registered

Enterprise S.r.l. - In Liquidazione

Rieti (RI) - IT -

00656460573

Board Chairman

Withdrawn

Registered

Acotec S.r.l.

Ferrara (FE) - IT -

01015350380

Director

Withdrawn

Registered

Angelantoni Industrie Srl

Massa Martana (PG) - IT -

01678030543

Managing Director

Withdrawn

Registered

Angelantoni Industrie Srl

Massa Martana (PG) - IT -

01678030543

Director

Withdrawn

Registered

Angelantoni Industrie Srl

Massa Martana (PG) - IT -

01678030543

Sole Director

Active

Registered

Ahsi S.p.a.

Bernareggio (MB) - IT -

02481080964

Director

Withdrawn

Registered

Ahsi S.p.a.

Bernareggio (MB) - IT -

02481080964

Board Chairman

Withdrawn

Registered

2f Investments S.p.a.

Massa Martana (PG) - IT -

02253740548

Sole Director

Active

Registered

Consorzio Solare Xxi

Milano (MI) - IT -

06180130962

Director

Withdrawn

Registered

Archimede Solar Energy S.r.l.

Massa Martana (PG) - IT -

02971360546

Managing Director

Withdrawn

Registered

Archimede Solar Energy S.r.l.

Massa Martana (PG) - IT -

02971360546

Director

Active

Registered

Archimede Solar Energy S.r.l.

Massa Martana (PG) - IT -

02971360546

Board Chairman

Active

Registered

Arendi S.r.l. - In Liquidazione

Gallarate (VA) - IT -

02078830201

Director

Withdrawn

Registered

Easy Green S.p.a.

Firenze (FI) - IT -

06121670480

Director

Withdrawn

Registered

Solarlight Italia S.r.l.

Massa Martana (PG) - IT -

03121830545

Director

Active

Registered

 

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

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

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Angelantoni Industrie Srl

Massa Martana - IT -

01678030543

169.230 .Eur

100,00

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Aerre Service S.r.l.

Cinisello Balsamo - IT -

04956310967

5.000 .Eur

20,00

 

 

Active

Consorzio Ecor'it - Sistema Collettivo P er La Gestione Dei Raee D I Nuclei Domes

Milano - IT -

05083280965

 

 

 

 

Active

Kenosistec S.r.l.

Massa Martana - IT -

02837890546

50.000 .Eur

100,00

 

 

Active

 

Firm's location and structure

 

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

 

-

Legal and operative seat

 

 

 

 

 

 

 

Cimacolle

, 464

- 06056

- Massa Martana

(PG)

- IT -

 

 

 

 

PHONE

: 07589551

 

 

 

 

Legal mail

: ATT@LEGALMAIL.IT

 

-

Branch

(Factory)

since 01/02/2015

 

 

 

 

 

 

Flaminia Vetus

, SNC

- 06056

- Massa Martana

(PG)

- IT -

 

 

 

 

Employees

: 153

 

Fittings and Equipment for a value of 170.000

Eur

 

Stocks for a value of 15.070.000

Eur

 

Work in progress for a value of 13.940.000

Eur

 

 

 

Historical Information and/or Firm's Status

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm succeeded to

 

 

 

Angelantoni Industrie Srl

 

 

 

Cimacolle

, 464

, 06056

, Massa Martana

(PG)

- IT -

 

 

Fiscal Code: 01678030543

 

 

Date

:

22/12/2011

 

Protests

 

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

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

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



Financial and Economical Analysis

 

Company's starting of activities dates back to some years ago (2011).

The analysis is based on the latest 3 balance sheets.

Unstable economic results mark the company's financial state of affairs. anyway in 2013 a positive result was achieved (r.o.e. 3,66%). The turnover is growing in the last financial year (+58,02%).

The operating result is negative.

The operating loss is equal to Eur. -309.181.

The G.O.M. amounted to Eur. 1.907.230 , with a -28,67% decrease.

The financial status of the company is fairly balanced with an indebtedness level of 2,51 and decreasing as against 2012.

Subject can manage an equity capital funds for an amount of Eur. 13.779.005 on stable levels.

Total debts recorded amounted to Eur. 35.511.677 (Eur. 22.720 of which were m/l term debts) , a more or less stable value.

Financial indebdtedness is under control whereas debts to suppliers are frequent even in comparison with the sector's.

Neverthless available funds are good.

Trade credits are collected slowly, average term is 116,97 days. within the standard level of the average of the sector.

Eur. 1.483.852 is the value of cash flow during the year 2013

In the last financial year labour cost was of Eur. 7.214.691, with a 23,68% incidence on total costs of production. , whereas the incidence of such costs on sales revenues is equal to 21,09%.

No incidence of financial charges as lower than the incomes.

 

 

Financial Data

 

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

34.211.028

Profit (Loss) for the period

504.278

 

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

21.649.049

Profit (Loss) for the period

2.731.200

 

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Profit (Loss) for the period

-3.955



Balance Sheets

 

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

 

- Balance Sheet as at 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

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

 

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

 

Years

2013

2012

2011

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

 

CREDITS VS PARTNERS

 

 

 

. Deposits not yet withdrawn

 

 

 

. Deposits already withdrawn

 

 

 

Total credits vs partners

 

 

 

FIXED ASSETS

 

 

 

. INTANGIBLE FIXED ASSETS

 

 

 

. . Start-up and expansion expenses

4.770

6.360

 

. . Research,develop. and advert.expens.

 

12.000

 

. . Industrial patent rights

14.005

24.179

 

. . Concessions,licenses,trademarks,etc.

30.241

11.555

 

. . Goodwill

 

 

 

. . Assets in formation and advance paymen.

12.081

11.892

 

. . Other intangible fixed assets

10.980

14.640

 

. Total Intangible Fixed Assets

72.077

80.626

 

. TANGIBLE FIXED ASSETS

 

 

 

. . Real estate

 

 

 

. . Plant and machinery

86.853

69.490

 

. . Industrial and commercial equipment

79.751

51.455

 

. . Other assets

25.238

25.512

 

. . Assets under construction and advances

 

 

 

. Total Tangible fixed assets

191.842

146.457

 

. FINANCIAL FIXED ASSETS

 

 

 

. . Equity investments

10.093.045

9.548.397

 

. . . Equity invest. in subsidiary companies

9.868.164

9.326.116

 

. . . Equity invest. in associated companies

7.200

4.600

 

. . . Equity invest. in holding companies

 

 

 

. . . Equity invest. in other companies

217.681

217.681

 

. . Financial receivables

540.587

24.976

 

. . . . Within 12 months

540.587

24.976

 

. . . . Beyond 12 months

 

 

 

. . . Receivab due from subsidiaries

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from assoc.comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from holding comp.

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . . Receivables due from third parties

540.587

24.976

 

. . . . Within 12 months

540.587

24.976

 

. . . . Beyond 12 months

 

 

 

. . Other securities

 

 

 

. . Own shares

 

 

 

. . . Total nominal value

 

 

 

. Total financial fixed assets

10.633.632

9.573.373

 

Total fixed assets

10.897.551

9.800.456

 

CURRENT ASSETS

 

 

 

. INVENTORIES

 

 

 

. . Raw materials and other consumables

589.444

653.774

 

. . Work in progress and semimanufactured

194.308

315.311

 

. . Work in progress on order

13.935.713

17.970.968

 

. . Finished goods

30.630

 

 

. . Advance payments

318.801

424.306

 

. Total Inventories

15.068.896

19.364.359

 

. CREDITS NOT HELD AS FIXED ASSETS

 

 

 

. . Within 12 months

25.805.630

28.892.969

416

. . Beyond 12 months

 

 

 

. . Trade receivables

11.115.815

13.550.231

 

. . . . Within 12 months

11.115.815

13.550.231

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from subsid. comp.

7.563.194

9.907.002

 

. . . . Within 12 months

7.563.194

9.907.002

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from assoc. comp.

16.576

6.871

 

. . . . Within 12 months

16.576

6.871

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from holding comp.

5.910.025

4.605.346

 

. . . . Within 12 months

5.910.025

4.605.346

 

. . . . Beyond 12 months

 

 

 

. . Fiscal Receivables

194.459

227.228

416

. . . . Within 12 months

194.459

227.228

416

. . . . Beyond 12 months

 

 

 

. . Receivables for anticipated taxes

231.514

137.536

 

. . . . Within 12 months

231.514

137.536

 

. . . . Beyond 12 months

 

 

 

. . Receivables due from third parties

774.047

458.755

 

. . . . Within 12 months

774.047

458.755

 

. . . . Beyond 12 months

 

 

 

. Total Credits not held as fixed assets

25.805.630

28.892.969

416

. FINANCIAL ASSETS

 

 

 

. . Equity invest. in subsidiary comp.

 

 

 

. . Equity invest. in associated companies

 

 

 

. . Equity invest. in holding companies

 

 

 

. . Other equity investments

 

 

 

. . Own shares

 

 

 

. . . Total nominale value

 

 

 

. . Other securities

 

 

 

. Total Financial Assets

 

 

 

. LIQUID FUNDS

 

 

 

. . Bank and post office deposits

962.107

593.313

6.820

. . Checks

 

80.096

 

. . Banknotes and coins

4.507

1.932

 

. Total Liquid funds

966.614

675.341

6.820

Total current assets

41.841.140

48.932.669

7.236

ADJUSTMENT ACCOUNTS

 

 

 

. Discount on loans

 

82.948

 

. Other adjustment accounts

142.815

 

 

Total adjustments accounts

142.815

82.948

 

TOTAL ASSETS

52.881.506

58.816.073

7.236

 

 

 

 

LIABILITIES

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

. Capital stock

169.230

169.230

10.000

. Additional paid-in capital

11.378.255

11.378.255

 

. Revaluation reserves

 

 

 

. Legal reserve

136.560

 

 

. Reserve for Own shares

 

 

 

. Statute reserves

 

 

 

. Other reserves

1.499.998

-2

 

. Accumulated Profits (Losses)

90.684

-3.956

 

. Profit( loss) of the year

504.278

2.731.200

-3.955

. Advances on dividends

 

 

 

. Partial loss of the year Coverage

 

 

 

Total Stockholders'Equity

13.779.005

14.274.727

6.045

RESERVES FOR RISKS AND CHARGES

 

 

 

. . Reserve for employee termination indem.

116.293

106.132

 

. . Taxation fund, also differed

63.209

34.375

 

. . Other funds

1.893.700

796.142

 

Total Reserves for Risks and Charges

2.073.202

936.649

 

Employee termination indemnities

1.445.503

1.427.521

 

ACCOUNTS PAYABLE

 

 

 

. . . . Within 12 months

35.488.957

42.113.770

1.191

. . . . Beyond 12 months

22.720

21.277

 

. . Bonds

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Convertible bonds repayable

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to shareholders for financing

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to banks

3.843.913

4.094.627

 

. . . . Within 12 months

3.843.913

4.094.627

 

. . . . Beyond 12 months

 

 

 

. . Due to other providers of finance

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Advances from customers

17.071.478

22.627.515

 

. . . . Within 12 months

17.071.478

22.627.515

 

. . . . Beyond 12 months

 

 

 

. . Trade payables

8.054.605

8.333.716

176

. . . . Within 12 months

8.054.605

8.333.716

176

. . . . Beyond 12 months

 

 

 

. . Securities issued

 

 

 

. . . . Within 12 months

 

 

 

. . . . Beyond 12 months

 

 

 

. . Due to subsidiary companies

2.818.732

2.922.779

 

. . . . Within 12 months

2.818.732

2.922.779

 

. . . . Beyond 12 months

 

 

 

. . Due to associated companies

117.373

151.690

 

. . . . Within 12 months

117.373

151.690

 

. . . . Beyond 12 months

 

 

 

. . Due to holding companies

138.187

436.639

383

. . . . Within 12 months

138.187

436.639

383

. . . . Beyond 12 months

 

 

 

. . Due to the tax authorities

447.270

993.189

 

. . . . Within 12 months

447.270

993.189

 

. . . . Beyond 12 months

 

 

 

. . Due to social security and welfare inst.

622.431

587.970

 

. . . . Within 12 months

599.711

566.693

 

. . . . Beyond 12 months

22.720

22.720

 

. . Other payables

2.397.688

1.986.922

632

. . . . Within 12 months

2.397.688

1.986.922

632

. . . . Beyond 12 months

 

 

 

Total accounts payable

35.511.677

42.135.047

1.191

ADJUSTMENT ACCOUNTS

 

 

 

. Agio on loans

 

 

 

. Other adjustment accounts

72.119

42.129

 

Total adjustment accounts

72.119

42.129

 

TOTAL LIABILITIES

52.881.506

58.816.073

7.236

 

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

 

Investment accounts

 

 

 

Risk accounts

 

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

 

. Revenues from sales and services

34.211.028

21.649.049

 

. Changes in work in progress

-90.372

-121.077

 

. Changes in semi-manufact. products

-4.035.255

9.255.364

 

. Capitalization of internal work

 

 

 

. Other income and revenues

67.299

20.812

 

. . Contributions for operating expenses

5.068

3.041

 

. . Different income and revenues

62.231

17.771

 

Total value of production

30.152.700

30.804.148

 

PRODUCTION COSTS

 

 

 

. Raw material,other materials and consum.

11.530.851

13.594.894

145

. Services received

8.505.046

 

3.444

. Leases and rentals

813.107

7.484.715

 

. Payroll and related costs

7.214.691

6.715.580

 

. . Wages and salaries

5.223.866

4.832.973

 

. . Social security contributions

1.616.336

1.512.629

 

. . Employee termination indemnities

374.489

369.978

 

. . Pension and similar

 

 

 

. . Other costs

 

 

 

. Amortization and depreciation

979.574

217.457

 

. . Amortization of intangible fixed assets

38.480

42.363

 

. . Amortization of tangible fixed assets

52.412

44.414

 

. . Depreciation of tangible fixed assets

 

 

 

. . Writedown of current receiv.and of liquid

888.682

130.680

 

. Changes in raw materials

64.330

266.780

 

. Provisions to risk reserves

1.006.500

529.817

 

. Other provisions

230.337

 

 

. Other operating costs

117.445

68.004

366

Total production costs

30.461.881

28.877.247

3.955

Diff. between value and cost of product.

-309.181

1.926.901

-3.955

FINANCIAL INCOME AND EXPENSE

 

 

 

. Income from equity investments

3.197.000

2.500.000

 

. . In subsidiary companies

 

2.500.000

 

. . In associated companies

 

 

 

. . In other companies

 

 

 

. Other financial income

32.347

8.477

 

. . Financ.income from receivables

 

7.188

 

. . . Towards subsidiary companies

 

7.188

 

. . . Towards associated companies

 

 

 

. . . Towards holding companies

 

 

 

. . . Towards other companies

 

 

 

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

 

 

 

. . Financ.income from secur. cur.assets

 

 

 

. . Financ.income other than the above

 

1.289

 

. . . - Subsidiary companies

 

 

 

. . . - Associated companies

 

 

 

. . . - Holding companies

 

 

 

. . . - Other companies

 

1.289

 

. Interest and other financial expense

-303.247

-335.312

 

. . Towards subsidiary companies

 

 

 

. . Towards associated companies

 

 

 

. . Towards holding companies

 

 

 

. . Towards other companies

 

335.312

 

Total financial income and expense

2.926.100

2.173.165

 

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

 

. Revaluations

 

 

 

. . Of equity investments

 

 

 

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

 

 

 

. . Of securities incl.among current assets

 

 

 

. Devaluation

-1.606.346

-649.716

 

. . Of equity investments

-1.606.346

-649.716

 

. . Of financial fixed assets (no equity inv)

 

 

 

. . Of securities included among current ass

 

 

 

Total adjustments to financial assets

-1.606.346

-649.716

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

 

. Extraordinary income

97.694

164.870

 

. . Gains on disposals

 

 

 

. . Other extraordinary income

97.694

164.870

 

. Extraordinary expense

-133.763

-77.570

 

. . Losses on disposals

 

 

 

. . Taxes relating to prior years

 

 

 

. . Other extraordinary expense

-133.763

-77.570

 

Total extraordinary income and expense

-36.069

87.300

 

Results before income taxes

974.504

3.537.650

-3.955

. Taxes on current income

470.226

806.450

 

. . current taxes

506.482

816.171

 

. . differed taxes(anticip.)

-36.256

-9.721

 

. Net income for the period

504.278

2.731.200

-3.955

. Adjustments in tax regulations pursuance

 

 

 

. Provisions in tax regulations pursuance

 

 

 

. Profit (loss) of the year

504.278

2.731.200

-3.955

 

RATIOS

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

 

Rigidity Ratio

Units

0,21

0,17

n.c.

0,18

Elasticity Ratio

Units

0,79

0,83

1,00

0,77

Availability of stock

Units

0,28

0,33

n.c.

0,21

Total Liquidity Ratio

Units

0,51

0,50

1,00

0,54

Quick Ratio

Units

0,02

0,01

0,94

0,02

COMPOSITION ON SOURCE

 

 

 

 

 

Net Short-term indebtedness

Units

2,51

2,90

n.c.

1,74

Self Financing Ratio

Units

0,26

0,24

0,84

0,23

Capital protection Ratio

Units

0,95

0,80

0,00

0,76

Liabilities consolidation quotient

Units

0,04

0,03

n.c.

0,29

Financing

Units

2,58

2,95

0,20

2,89

Permanent Indebtedness Ratio

Units

0,29

0,27

0,84

0,48

M/L term Debts Ratio

Units

0,03

0,02

n.c.

0,15

Net Financial Indebtedness Ratio

Units

0,21

0,24

0,00

0,85

CORRELATION

 

 

 

 

 

Fixed assets ratio

Units

1,40

1,60

n.c.

1,99

Current ratio

Units

1,18

1,16

6,08

1,44

Acid Test Ratio-Liquidity Ratio

Units

0,75

0,70

6,08

1,04

Structure's primary quotient

Units

1,26

1,46

n.c.

1,31

Treasury's primary quotient

Units

0,03

0,02

5,73

0,04

Rate of indebtedness ( Leverage )

%

383,78

412,03

119,70

425,66

Current Capital ( net )

Value

6.352.183

6.818.899

6.045

479.657

RETURN

 

 

 

 

 

Return on Sales

%

4,34

13,62

n.c.

4,46

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

%

3,66

19,13

-65,43

2,45

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

%

7,07

24,78

-65,43

13,99

Return on Investment ( R.O.I. )

%

-0,58

3,28

-54,66

5,21

Return/ Sales

%

-0,90

8,90

n.c.

5,60

Extra Management revenues/charges incid.

%

n.c.

141,74

n.c.

22,60

Cash Flow

Value

1.483.852

2.948.657

-3.955

142.288

Operating Profit

Value

-309.181

1.926.901

-3.955

168.264

Gross Operating Margin

Value

1.907.230

2.674.175

-3.955

312.530

MANAGEMENT

 

 

 

 

 

Credits to clients average term

Days

116,97

225,33

n.c.

123,80

Debts to suppliers average term

Days

192,16

202,29

56,07

132,22

Average stock waiting period

Days

158,57

322,01

n.c.

76,84

Rate of capital employed return ( Turnover )

Units

0,65

0,37

n.c.

0,92

Rate of stock return

Units

2,27

1,12

n.c.

4,59

Labour cost incidence

%

21,09

31,02

n.c.

20,27

Net financial revenues/ charges incidence

%

8,55

10,04

n.c.

-2,11

Labour cost on purchasing expenses

%

23,68

23,26

n.c.

20,51

Short-term financing charges

%

0,85

0,80

n.c.

4,06

Capital on hand

%

154,57

271,68

n.c.

108,15

Sales pro employee

Value

234.322

103.583

 

167.125

Labour cost pro employee

Value

49.415

32.131

 

32.349

 

Remarks

 

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

 

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

 

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

 

 

Market/ Territory Data

 

Population living in the province

:

632.420

Population living in the region

:

858.938

Number of families in the region

:

331.385

 

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

 

- per food products

:

508

- per non food products

:

1.747

- per energy consume

:

125

 

Sector Data

 

The values are calculated on a base of 219 significant companies.

The companies cash their credits on an average of 124 dd.

The average duration of suppliers debts is about 132 dd.

The sector's profitability is on an average of 4,46%.

The labour cost affects the turnover in the measure of 20,27%.

Goods are held in stock in a range of 77 dd.

The difference between the sales volume and the resources used to realize it is about 0,92.

The employees costs represent the 20,51% of the production costs.

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered remarkably risky.

In the region 7.230 protested subjects are found; in the province they count to 5.173.

The insolvency index for the region is 0,85, , while for the province it is 0,83.

Total Bankrupt companies in the province : 2.808.

Total Bankrupt companies in the region : 3.572.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.01

UK Pound

1

Rs.99.84

Euro

1

Rs.70.16

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

Report Prepared by :

NIT

 

 

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.