MIRA INFORM REPORT

 

 

Report No. :

334929

Report Date :

04.08.2015

 

IDENTIFICATION DETAILS

 

Name :

INTER-UNITED ENTERPRISES PTE LTD

 

 

Formerly Known As :

INTER-UNITED TRADING ENTERPRISES PTE LTD

 

 

Registered Office :

143, Cecil Street, 10-00, Gb Building, 069542

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

31.12.1991

 

 

Com. Reg. No.:

199106505-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in trading of palm oil

 

 

No. of Employee :

10 [2015]

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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 of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 

 

 


 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

199106505-M

COMPANY NAME

:

INTER-UNITED ENTERPRISES PTE LTD

FORMER NAME

:

INTER-UNITED TRADING ENTERPRISES PTE LTD (07/11/1996)

INCORPORATION DATE

:

31/12/1991

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

143, CECIL STREET, 10-00, GB BUILDING, 069542, SINGAPORE.

BUSINESS ADDRESS

:

7 TEMASEK BLVD #27-02 SUNTEC TOWER 1, 038987, SINGAPORE.

TEL.NO.

:

65-63321566

FAX.NO.

:

65-63321077

CONTACT PERSON

:

PARASUANG TEMPROM ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF PALM OIL

ISSUED AND PAID UP CAPITAL

:

2,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 2,000,000.00 

SALES

:

USD 198,130,526 [2013]

NET WORTH

:

USD 6,576,760 [2013]

STAFF STRENGTH

:

10 [2015]

BANKER (S)

:

PT BANK MANDIRI (PERSERO) TBK
UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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) trading of palm oil.

 

The immediate holding company of the Subject is LAGUNA UNITED LIMITED, a company incorporated in VIRGIN ISLANDS, BRITISH.

 

Share Capital History

 

Date

Issue & Paid Up Capital

03/08/2015

SGD 2,000,000.00

 

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

 

Current Shareholder(s) :

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

LAGUNA UNITED LIMITED

VANTERPOOL PLAZA, WICKHAMS CAY I, P.O. BOX 873, ROAD TOWN, TORTOLA, 2ND FLOOR, VIRGIN ISLANDS, BRITISH.

T06UF0001

2,000,000.00

100.00

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

------

2,000,000.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

PARASUANG TEMPROM

Address

:

1/2, MOO 2, BANGNA-TRAD ROAD, BANGWUA, BANGPAKONG, CHACHOENGSAO, 24180, THAILAND.

IC / PP No

:

C851243

Nationality

:

THAI

Date of Appointment

:

06/05/2010

 

DIRECTOR 2

 

Name Of Subject

:

TAY CHAY HOON

Address

:

7, PEMIMPIN DRIVE, 15-02, SEASONS VIEW, 576150, SINGAPORE.

IC / PP No

:

S1523963H

Nationality

:

SINGAPOREAN

Date of Appointment

:

30/09/2003



MANAGEMENT

 

 

1)

Name of Subject

:

PARASUANG TEMPROM

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

INFINITY ASSURANCE LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

SERENE SIA YING LIN

IC / PP No

:

S8521702Z

Address

:

33, AMBER ROAD, 17-10, THE SEA VIEW, 439944, SINGAPORE.

 

 

BANKING


Banking relations are maintained principally with :

 

1)

Name

:

PT BANK MANDIRI (PERSERO) TBK

 

2)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200701808

07/03/2007

N/A

PT BANK MANDIRI (PERSERO) TBK

-

Unsatisfied

C200701809

07/03/2007

N/A

PT BANK MANDIRI (PERSERO) TBK

-

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

:

N/A

Payment Mode

:

CHEQUES

 

 

OPERATIONS

 

Goods Traded

:

PALM OIL

 

Total Number of Employees:

YEAR

2015

2014

GROUP

N/A

N/A

COMPANY

10

10

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of palm oil. 

The Subject refused to disclose its operation. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63321566

Match

:

N/A

Address Provided by Client

:

7 TEMASEK BOULEVARD #27-02 SUNTEC TOWER ONE SINGAPORE, 038987

Current Address

:

7 TEMASEK BLVD #27-02 SUNTEC TOWER 1, 038987, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Favourable

[

54.11%

]

Return on Net Assets

:

Favourable

[

81.83%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject's management have been efficient in controlling its operating costs. 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

:

Nil

[

0 Days

]

Debtor Ratio

:

Favourable

[

8 Days

]

Creditors Ratio

:

Favourable

[

1 Days

]

As the Subject is a service oriented company, the Subject does not need to keep 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

[

1.22 Times

]

Current Ratio

:

Unfavourable

[

1.22 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

:

Acceptable

[

4.70 Times

]

Gearing Ratio

:

Unfavourable

[

1.79 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Due to the efficient control of its operating costs, the Subject was able to remain profitable despite lower turnover achieved during the year. 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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : FAIR

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

 

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

 

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

 

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

 

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

 

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

 

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

 

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

 

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

 

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

 

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

 

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

 

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

 

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

 

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

 

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

 

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

 

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

 

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

 

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

 

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

 

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

 

 

INDUSTRIES ( % of Growth ) :

 

Agriculture

 

Production of Principal Crops

(0.48)

4.25

3.64

-

 

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

 

 

Manufacturing *

92.8

100.0

100.3

102.0

 

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

 

Textiles

122.1

100.0

104.0

87.1

74.9

 

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

 

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

 

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

 

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

 

Printing & Media

103.5

100.0

93.0

86.1

80.3

 

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

 

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

 

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

 

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

 

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

 

Basic Metals

102.2

100.0

90.6

76.5

98.3

 

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

 

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

 

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

 

Electronic Components

113.6

100.0

90.6

94.3

95.0

 

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

 

 

Construction

14.20

20.50

28.70

-

22.00

 

Real Estate

21.3

25.4

31.9

-

145.1

 

 

 

Services

 

Electricity, Gas & Water

4.00

7.00

6.30

-

 

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

 

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

 

Government Services

9.70

6.90

6.00

-

 

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

 

 

* 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 1991, the Subject is a Private Limited company, focusing on trading of palm oil. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. A paid up capital of SGD 2,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. 

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. Being a small company, the Subject's business operation is supported by 10 employees. 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. 

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. 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. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 6,576,760, 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 promptly.

 



PROFIT AND LOSS ACCOUNT

 

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

INTER-UNITED ENTERPRISES 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

SUMMARY

SUMMARY

Currency

USD

USD

USD

SGD

SGD

TURNOVER

198,130,526

243,356,903

266,863,157

483,721,077

290,987,037

Other Income

855,920

867,839

1,171,873

-

-

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

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

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

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

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

Total Turnover

198,986,446

244,224,742

268,035,030

483,721,077

290,987,037

Costs of Goods Sold

(150,712,195)

(241,807,105)

-

-

-

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

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

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

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

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

Gross Profit

48,274,251

2,417,637

-

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

4,235,778

341,114

232,705

908,785

393,115

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

4,235,778

341,114

232,705

908,785

393,115

Taxation

(677,000)

(24,031)

(59,657)

(113,882)

(77,523)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

3,558,778

317,083

173,048

794,902

315,592

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,666,674

1,349,591

1,198,995

671,889

356,297

Prior year adjustment

-

-

(22,452)

(267,796)

-

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

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

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

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

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

As restated

1,666,674

1,349,591

1,176,543

404,093

356,297

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

5,225,452

1,666,674

1,349,591

1,198,995

671,889

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

5,225,452

1,666,674

1,349,591

1,198,995

671,889

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Letter of credit

-

-

501,046

-

-

Trust receipts

125,109

-

-

-

-

Others

1,020,921

1,237,554

386,853

-

-

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

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

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

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

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

1,146,030

1,237,554

887,899

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

882

1,172

2,296

-

-

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

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

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

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

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

882

1,172

2,296

-

-

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

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

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

 

 

 

BALANCE SHEET

 

INTER-UNITED ENTERPRISES PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

2,645

-

1,172

1,388

3,496

Deferred assets

2,186

2,186

1,279

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

2,186

2,186

1,279

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

4,831

2,186

2,451

1,388

3,496

Trade debtors

4,428,126

1,724,237

540,578

-

-

Other debtors, deposits & prepayments

597,572

671,272

485,451

-

-

Short term deposits

6,235,957

6,416,540

503,091

-

-

Amount due from related companies

19,836,930

4,272,661

26,619,971

-

-

Cash & bank balances

5,958,641

13,349,714

9,628,950

-

-

Others

30,000

78,750

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

37,087,226

26,513,174

37,778,041

45,858,449

26,099,496

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

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

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

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

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

TOTAL ASSET

37,092,057

26,515,360

37,780,492

45,859,837

26,102,992

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

615,256

526,288

695,857

-

-

Other creditors & accruals

65,873

79,912

577,482

-

-

Other borrowings

11,794,775

6,770,625

-

-

-

Amounts owing to related companies

16,887,375

15,707,879

9,310,137

-

-

Provision for taxation

677,000

24,938

132,367

-

-

Other liabilities

475,018

387,736

24,363,750

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

30,515,297

23,497,378

35,079,593

42,660,606

23,430,509

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

6,571,929

3,015,796

2,698,448

3,197,843

2,668,987

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

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

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

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

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

TOTAL NET ASSETS

6,576,760

3,017,982

2,700,899

3,199,231

2,672,483

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,351,308

1,351,308

1,351,308

2,000,000

2,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

1,351,308

1,351,308

1,351,308

2,000,000

2,000,000

Retained profit/(loss) carried forward

5,225,452

1,666,674

1,349,591

1,198,995

671,889

Others

-

-

-

0

0

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

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

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

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

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

TOTAL RESERVES

5,225,452

1,666,674

1,349,591

1,198,995

671,889

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

6,576,760

3,017,982

2,700,899

3,198,995

2,671,889

TOTAL LONG TERM LIABILITIES

-

-

-

235

594

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

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

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

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

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

6,576,760

3,017,982

2,700,899

3,199,231

2,672,483

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

INTER-UNITED ENTERPRISES PTE LTD

 

TYPES OF FUNDS

Cash

12,194,598

19,766,254

10,132,041

-

-

Net Liquid Funds

12,194,598

19,766,254

10,132,041

-

-

Net Liquid Assets

6,571,929

3,015,796

2,698,448

3,197,843

2,668,987

Net Current Assets/(Liabilities)

6,571,929

3,015,796

2,698,448

3,197,843

2,668,987

Net Tangible Assets

6,576,760

3,017,982

2,700,899

3,199,231

2,672,483

Net Monetary Assets

6,571,929

3,015,796

2,698,448

3,197,608

2,668,393

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

5,381,808

1,578,668

1,120,604

-

-

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

5,382,690

1,579,840

1,122,900

-

-

BALANCE SHEET ITEMS

Total Borrowings

11,794,775

6,770,625

0

-

-

Total Liabilities

30,515,297

23,497,378

35,079,593

42,660,841

23,431,103

Total Assets

37,092,057

26,515,360

37,780,492

45,859,837

26,102,992

Net Assets

6,576,760

3,017,982

2,700,899

3,199,231

2,672,483

Net Assets Backing

6,576,760

3,017,982

2,700,899

3,198,996

2,671,889

Shareholders' Funds

6,576,760

3,017,982

2,700,899

3,198,995

2,671,889

Total Share Capital

1,351,308

1,351,308

1,351,308

2,000,000

2,000,000

Total Reserves

5,225,452

1,666,674

1,349,591

1,198,995

671,889

LIQUIDITY (Times)

Cash Ratio

0.40

0.84

0.29

-

-

Liquid Ratio

1.22

1.13

1.08

-

-

Current Ratio

1.22

1.13

1.08

1.07

1.11

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

-

-

Debtors Ratio

8

3

1

-

-

Creditors Ratio

1

1

1

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

1.79

2.24

0

-

-

Liabilities Ratio

4.64

7.79

12.99

13.34

8.77

Times Interest Earned Ratio

4.70

1.28

1.26

-

-

Assets Backing Ratio

4.87

2.23

2.00

1.60

1.34

PERFORMANCE RATIO (%)

Operating Profit Margin

2.14

0.14

0.09

0.19

0.14

Net Profit Margin

1.80

0.13

0.06

0.16

0.11

Return On Net Assets

81.83

52.31

41.49

28.41

14.71

Return On Capital Employed

81.83

52.31

41.49

28.41

14.71

Return On Shareholders' Funds/Equity

54.11

10.51

6.41

24.85

11.81

Dividend Pay Out Ratio (Times)

0

0

0

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.96

UK Pound

1

Rs.99.96

Euro

1

Rs.70.16

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

ASH

 

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.