MIRA INFORM REPORT

 

 

Report No. :

334864

Report Date :

05.08.2015

 

IDENTIFICATION DETAILS

 

Name :

PCRD SERVICES PTE LTD

 

 

Formerly Known As :

JELKA INVESTMENTS PTE LTD

 

 

Registered Office :

50, Raffles Place, 35-01, Singapore Land Tower, 048623

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

10.07.1999

 

 

Com. Reg. No.:

199903972-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Business and Management Consultancy Services.

 

 

No. of Employees :

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 :

Slow but correct

Litigation :

Exist

 

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.

:

199903972-G

COMPANY NAME

:

PCRD SERVICES PTE LTD

FORMER NAME

:

JELKA INVESTMENTS PTE LTD (22/07/2000)

INCORPORATION DATE

:

10/07/1999

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

50, RAFFLES PLACE, 35-01, SINGAPORE LAND TOWER, 048623, SINGAPORE.

BUSINESS ADDRESS

:

50, RAFFLES PLACE, 35-01, SINGAPORE LAND TOWER, 048623, SINGAPORE.

TEL.NO.

:

65-64382366

FAX.NO.

:

65-62308777

CONTACT PERSON

:

LIM BENG JIN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

BUSINESS AND MANAGEMENT CONSULTANCY SERVICES

ISSUED AND PAID UP CAPITAL

:

20,111,000.00 ORDINARY SHARE, OF A VALUE OF SGD 20,111,000.00

SALES

:

SGD 2,773,562 [2013]

NET WORTH

:

SGD 28,557,590 [2013]

STAFF STRENGTH

:

10 [2015]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) business and management consultancy services.

 

Share Capital History

Date

Issue & Paid Up Capital

03/08/2015

SGD 20,111,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

PACIFIC CENTURY REGIONAL DEVELOPMENTS LIMITED

50, RAFFLES PLACE, 35-01, SINGAPORE LAND TOWER, 048623, SINGAPORE.

196300381N

20,111,000.00

100.00

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

------

20,111,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

LIM BENG JIN

Address

:

83, YISHUN STREET 81, 10-02, ORCHID PARK CONDOMINIUM, 768446, SINGAPORE.

IC / PP No

:

S2646628H

Nationality

:

SINGAPOREAN

Date of Appointment

:

22/09/1999

 

DIRECTOR 2

 

Name Of Subject

:

ALLEN PETER ANTHONY

Address

:

40, NASSIM HILL, 05-42, NASSIM MANSION, 258474, SINGAPORE.

IC / PP No

:

S2677300H

Nationality

:

SINGAPOREAN

Date of Appointment

:

22/09/1999

 


MANAGEMENT

 

 

 

1)

Name of Subject

:

LIM BENG JIN

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LIM BENG JIN

IC / PP No

:

S2646628H

Address

:

83, YISHUN STREET 81, 10-02, ORCHID PARK CONDOMINIUM, 768446, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)


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

 

 

LITIGATION CHECK AGAINST SUBJECT


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

LEGAL ACTION

 

 

Code No

:

99

Case No

:

112

Year

:

2013

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

03/01/2013

Solicitor Ref

:

LC/12/3308/FTH(PI)

Solicitor Firm

:

MATHEW CHEW & CHELLIAH

Plaintiff

:

FONG TUCK HOY

Defendants

:

PCRD SERVICES PTE LTD (199903972)

Amount Claimed

:

30000

Nature of Claim

:

SGD


Code No

:

99

Case No

:

950

Year

:

2015

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

16/01/2015

Solicitor

:

CHELLIAH LALITA

Solicitor Ref

:

LC/12/3308/FTH(PI)

Solicitor Firm

:

MATHEW CHEW & CHELLIAH

Plaintiff

:

FONG TUCK HOY

Defendants

:

PCRD SERVICES PTE LTD (199903972)

 

No winding up petition was found in our databank

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject is a service provider.

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

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Services

:

BUSINESS AND MANAGEMENT CONSULTANCY SERVICES

 

Total Number of Employees:

YEAR

2015


GROUP

N/A

COMPANY

10

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) business and management consultancy services.
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

:

65-64382366

Match

:

N/A

Address Provided by Client

:

50 RAFFLES PLACE, #35-01 SINGAPORE LAND TOWER SINGAPORE 048623

Current Address

:

50, RAFFLES PLACE, 35-01, SINGAPORE LAND TOWER, 048623, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject's registered office and she only provided limited information.
She refused to disclose the Subject bankers.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

40.47%

]

Profit/(Loss) Before Tax

:

Decreased

[

(543.53%)

]

Return on Shareholder Funds

:

Favourable

[

34.86%

]

Return on Net Assets

:

Favourable

[

34.88%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. 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

:

Unfavourable

[

366 Days

]

Creditors Ratio

:

Favourable

[

0 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

[

7.11 Times

]

Current Ratio

:

Favourable

[

7.11 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

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. 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 did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : STRONG

 

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 :

ECONOMY

The Ministry of Trade and Industry (MTI) announced that it expects the Singapore economy to grow by around 3.0% in 2014, and by 2.0 to 4.0% in 2015. Besides that in 2013, the economy grew by 4.1%, higher than the 1.9% growth in 2012. This was mainly due to strong growth in the services producing industries, particularly the finance & insurance, as well as wholesale & retail trade sectors.

In 2013, all sectors contributed positively to growth. Finance & insurance was the largest contributor (1.2 percentage-points), followed by wholesale & retail trade (0.8 percentage-points) and business services (0.6 percentage-points). Growth in the manufacturing sector was improved by 1.7%, on the back of strong growth in the electronics and transport engineering clusters. By contrast, growth in the construction sector moderated to 5.9%, from 8.6% in 2012.

Growth in the services producing industries picked up to 5.3% in 2013, from 2.0% in 2012. This was mainly due to stronger growth in the finance & insurance and wholesale & retail trade sectors. The finance & insurance sector grew by 11%, up from 1.3% in the previous year. The wholesale & retail trade sector has expanded by 5.0%, after declining by 1.4% the year before.

For the whole of 2013, growth in total demand was 3.1%, similar to the pace of growth in 2012. External demand was the key contributor to total demand growth, accounting for 2.7 percentage-points, or almost 90%, of the increase. External demand grew at a faster pace of 3.6%, compared to the 1.4% growth in 2012. This was supported mainly by growth in the exports of machinery & transport equipment, miscellaneous manufactures, and transport services. Total domestic demand rose by a modest 1.7%, following the 8.6% increase in 2012. The slower growth in total domestic demand was primarily due to the decline in gross fixed capital formation (GFCF).

For the full year, total consumption expenditure grew by 4.4% in 2013, faster than the 2.8% growth in 2012. Public consumption expenditure increased by 11%, a strong rebound from the 1.9% decline in 2012. Private consumption expenditure recorded gains of 2.7%, moderating from the 4.1% increase in the preceding year.

Furthermore, in the first three quarters of 2014, the Singapore economy grew by 3.3% on a year-on-year basis. For the rest of the year, growth is expected to ease slightly on a year-on-year basis, in line with a projected slowdown in the global economy. Externally-oriented sectors such as the manufacturing and transportation & storage sectors are likely to slow, whereas growth in the construction sector will continue to be weighed down by the weakness in private sector construction activities. On the other hand, domestically-oriented sectors like business services are likely to remain resilient.

Additionally, the labour market in Singapore is expected to remain tight in 2015, with low unemployment and rising vacancy rates. Against this global and domestic backdrop, the growth outlook for the Singapore economy remains modest. In tandem with the expected pick-up in external demand, externally-oriented sectors such as manufacturing, wholesale trade and finance & insurance are likely to provide support to growth. While some domestically-oriented sectors such as businesses services are expected to remain resilient, labour-intensive ones like construction, retail and food services may see their growth weighed down by labour constraints.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1999, the Subject is a Private Limited company, focusing on business and management consultancy services. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. A paid up capital of SGD 20,111,000 allows the Subject to expand its business more comfortably. With a strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise.

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.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 28,557,590, the Subject should be able to maintain its business in the near terms.

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.

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.

PCRD SERVICES PTE LTD

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

2,773,562

1,974,531

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

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

Total Turnover

2,773,562

1,974,531

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

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

PROFIT/(LOSS) FROM OPERATIONS

9,961,558

(2,245,950)

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

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

PROFIT/(LOSS) BEFORE TAXATION

9,961,558

(2,245,950)

Taxation

(5,291)

(2,567)

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

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

PROFIT/(LOSS) AFTER TAXATION

9,956,267

(2,248,517)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(1,509,677)

738,840

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

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

As restated

(1,509,677)

738,840

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

8,446,590

(1,509,677)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

8,446,590

(1,509,677)

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

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

INTEREST EXPENSE (as per notes to P&L)

Lease interest

-

1,254

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

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

-

1,254

-

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

DEPRECIATION (as per notes to P&L)

33,261

11,396

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

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

33,261

11,396

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

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

 

 

 

BALANCE SHEET

 

PCRD SERVICES PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

83,745

63,812

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

-

7,400,938

Associated companies

23,927,648

6,200,208

Deposits

83,052

82,122

Others

70,000

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

24,080,700

13,683,268

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

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

TOTAL LONG TERM ASSETS

24,164,445

13,747,080

Trade debtors

2,777,468

16,050

Other debtors, deposits & prepayments

83,513

125,397

Cash & bank balances

2,226,521

183,619

Others

24,508

9,066

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

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

TOTAL CURRENT ASSETS

5,112,010

334,132

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

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

TOTAL ASSET

29,276,455

14,081,212

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

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

CURRENT LIABILITIES

Trade creditors

-

126,288

Other creditors & accruals

711,274

2,968,930

Amounts owing to holding company

-

12,476,816

Amounts owing to subsidiary companies

-

1,288

Provision for taxation

7,591

7,567

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

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

TOTAL CURRENT LIABILITIES

718,865

15,580,889

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

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

NET CURRENT ASSETS/(LIABILITIES)

4,393,145

(15,246,757)

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

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

TOTAL NET ASSETS

28,557,590

(1,499,677)

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

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

SHARE CAPITAL

Ordinary share capital

20,111,000

10,000

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

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

TOTAL SHARE CAPITAL

20,111,000

10,000

Retained profit/(loss) carried forward

8,446,590

(1,509,677)

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

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

TOTAL RESERVES

8,446,590

(1,509,677)

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

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

SHAREHOLDERS' FUNDS/EQUITY

28,557,590

(1,499,677)

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

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

28,557,590

(1,499,677)

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

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

 

 

 

FINANCIAL RATIO

 

PCRD SERVICES PTE LTD

 

TYPES OF FUNDS

Cash

2,226,521

183,619

Net Liquid Funds

2,226,521

183,619

Net Liquid Assets

4,393,145

(15,246,757)

Net Current Assets/(Liabilities)

4,393,145

(15,246,757)

Net Tangible Assets

28,557,590

(1,499,677)

Net Monetary Assets

4,393,145

(15,246,757)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

0

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

9,994,819

(2,233,300)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

718,865

15,580,889

Total Assets

29,276,455

14,081,212

Net Assets

28,557,590

(1,499,677)

Net Assets Backing

28,557,590

(1,499,677)

Shareholders' Funds

28,557,590

(1,499,677)

Total Share Capital

20,111,000

10,000

Total Reserves

8,446,590

(1,509,677)

LIQUIDITY (Times)

Cash Ratio

3.10

0.01

Liquid Ratio

7.11

0.02

Current Ratio

7.11

0.02

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

366

3

Creditors Ratio

0

23

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

Liabilities Ratio

0.03

(10.39)

Times Interest Earned Ratio

0

(1,790.03)

Assets Backing Ratio

1.42

(149.97)

PERFORMANCE RATIO (%)

Operating Profit Margin

359.16

(113.75)

Net Profit Margin

358.97

(113.88)

Return On Net Assets

34.88

149.68

Return On Capital Employed

34.88

149.68

Return On Shareholders' Funds/Equity

34.86

149.93

Dividend Pay Out Ratio (Times)

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.93

UK Pound

1

Rs.99.82

Euro

1

Rs.70.05

 

 

 

 

 

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.