MIRA INFORM REPORT

 

 

Report No. :

335320

Report Date :

08.08.2015

 

IDENTIFICATION DETAILS

 

Name :

YAMAZAKI MAZAK SINGAPORE PTE LTD

 

 

Registered Office :

21, Joo Koon Circle, Jurong, 629053

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

02.09.1988

 

 

Com. Reg. No.:

198803160-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacture and repair of machinery and machine-tools - metal cutting types

 

 

No. of Employee :

250 [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 :

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.

:

198803160-G

COMPANY NAME

:

YAMAZAKI MAZAK SINGAPORE PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

02/09/1988

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

21, JOO KOON CIRCLE, JURONG, 629053, SINGAPORE.

BUSINESS ADDRESS

:

21 JOO KOON CIRCLE, JURONG, 629053, SINGAPORE.

TEL.NO.

:

65-68618760

FAX.NO.

:

65-68613276

WEB SITE

:

WWW.MAZAK.COM.SG

CONTACT PERSON

:

TOMOHISA YAMAZAKI ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURE AND REPAIR OF MACHINERY AND MACHINE-TOOLS - METAL CUTTING TYPES

ISSUED AND PAID UP CAPITAL

:

22,200,000.00 ORDINARY SHARE, OF A VALUE OF SGD 22,200,000.00

SALES

:

SGD 156,725,538 [2014]

NET WORTH

:

SGD 165,210,645 [2014]

STAFF STRENGTH

:

250 [2015]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

 

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) manufacture and repair of machinery and machine-tools - metal cutting types.



 

Share Capital History

Date

Issue & Paid Up Capital

05/08/2015

SGD 22,200,000.00


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

 


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

YAMAZAKI MAZAK NEDERLAND B V

PEPPELKADE, 54, NL-3992, AK HOUTEN, NETHERLANDS.

S88UF0387

22,200,000.00

100.00

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

------

22,200,000.00

100.00

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

=====

+ Also Director

 


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



Local No

Country

Company

(%)

As At

011517

VIETNAM

YAMAZAKI MAZAK VIETNAM COMPANY LIMITED

100.00

31/03/2014

INDONESIA

PT. YAMAZAKI MAZAK (INDONESIA)

99.00

31/03/2014




 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TOMOHISA YAMAZAKI

Address

:

61-4, NANZAN, HIROKOJI-CHO, SHOWA-KU, NAGOYA-CITY, AICHI-PREF, JAPAN.

IC / PP No

:

MM3623909

Nationality

:

JAPANESE

Date of Appointment

:

26/04/1996

 

DIRECTOR 2

 

Name Of Subject

:

CHONG KWAI SOON

Address

:

717, CLEMENTI WEST STREET, 2, 19-107, 120717, SINGAPORE.

IC / PP No

:

S1525592G

Nationality

:

SINGAPOREAN

Date of Appointment

:

25/09/2009

 

DIRECTOR 3

 

Name Of Subject

:

SHIGEKI OSAWA

Address

:

38, SHANGHAI ROAD, 12-03, MERCURY, THE, 248201, SINGAPORE.

IC / PP No

:

G3021937L

Nationality

:

JAPANESE

Date of Appointment

:

25/09/2014

 

DIRECTOR 4

 

Name Of Subject

:

MASANORI IDO

Address

:

1, KIM SENG WALK, 08-01, 239403, SINGAPORE.

IC / PP No

:

G5424089P

Nationality

:

JAPANESE

Date of Appointment

:

15/05/2013

 

DIRECTOR 5

 

Name Of Subject

:

TOSHIMITSU KITO

Address

:

5, DRAYCOTT DRIVE, 12-01, ARC AT DRAYCOTT, THE, 259420, SINGAPORE.

IC / PP No

:

G5679693U

Nationality

:

JAPANESE

Date of Appointment

:

17/02/2014

 

DIRECTOR 6

 

Name Of Subject

:

VIVEK SHARMA

Address

:

G1801, ONE NORTH, HADPSAR, PUNE, 411 028, INDIA.

IC / PP No

:

Z2253064

Nationality

:

INDIAN

Date of Appointment

:

25/09/2009

 

DIRECTOR 7

 

Name Of Subject

:

AKIMITSU NAGAE

Address

:

2-26-1, ASAMIYA-CHO, KASUGAI-CITY, AICHI-PREF, JAPAN.

IC / PP No

:

TH2135107

Nationality

:

JAPANESE

Date of Appointment

:

25/09/2014

 

DIRECTOR 8

 

Name Of Subject

:

MINORU KITAYAMA

Address

:

24-6, YONO, OGUCHI-CHO, NIWAGUN, AICHI-PREF, JAPAN.

IC / PP No

:

TH7755441

Nationality

:

JAPANESE

Date of Appointment

:

25/09/2014

 

DIRECTOR 9

 

Name Of Subject

:

TOSHIHARU SHIMIZU

Address

:

188, KENG LEE ROAD, 13-04, ROCHELLE AT NEWTON, 308414, SINGAPORE.

IC / PP No

:

G3107415R

Nationality

:

JAPANESE

Date of Appointment

:

19/01/2015




MANAGEMENT

 

 

 

1)

Name of Subject

:

TOMOHISA YAMAZAKI

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHAN LILY

IC / PP No

:

S2668267C

Address

:

259A, COMPASSVALE ROAD, 13-609, 541259, 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

:

27397

Year

:

2011

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

11/11/2011

Solicitor Ref

:

AM-INS-H3-79966-11-YL

Solicitor Firm

:

VISION LAW LLC

Plaintiff

:

NG LAY HOE

Defendants

:

YAMAZAKI MAZAK SINGAPORE PTE LTD (198803160)

Amount Claimed

:

4060.20

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

 

No winding up petition was found in our databank

 

 

 

PAYMENT RECORD

 

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

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

:

ASIA

Credit Term

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

MACHINERY AND MACHINE TOOLS, METAL CUTTING AND METAL FORMING TYPES

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2011

GROUP

N/A

N/A

N/A

N/A

COMPANY

250

250

250

200

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacture and repair of machinery and machine-tools - metal cutting types.

The Subject is engaged in the production of a variety of CNC turning machine centers - from raw materials to finished machine.

The Subject engages in the constant research and development of original products, technology and software by embracing machining technology and information technology.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

65 68621131

Current Telephone Number

:

65-68618760

Match

:

YES

Address Provided by Client

:

21 JOO KOON CIRCLE, JURONG, SINGAPORE 629053

Current Address

:

21 JOO KOON CIRCLE, JURONG, 629053, SINGAPORE.

Match

:

YES

 

Other Investigations


On 5th August 2015 we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

23.73%

]

Profit/(Loss) Before Tax

:

Decreased

[

90.63%

]

Return on Shareholder Funds

:

Unfavourable

[

0.69%

]

Return on Net Assets

:

Unfavourable

[

0.68%

]

The lower turnover could be due to the intense market competition.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

:

Unfavourable

[

67 Days

]

Debtor Ratio

:

Unfavourable

[

98 Days

]

Creditors Ratio

:

Favourable

[

17 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. 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

[

3.16 Times

]

Current Ratio

:

Favourable

[

3.86 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 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. 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 : 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 :

MANUFACTURING

In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.

The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.

Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.

In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.

Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.

Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 

 


Incorporated in 1988, the Subject is a Private Limited company, focusing on manufacture and repair of machinery and machine-tools - metal cutting types. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. The Subject is a large entity with strong capital position of SGD 22,200,000. We are confident with the Subject's business and its future growth prospect.Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. The Subject is a fairly large and rapidly growing company with over 250 staff in its 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. 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 165,210,645, the Subject should be able to maintain its business in the near terms.

The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

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 has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance 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.

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

2010-03-31

Months

12

12

12

12

12

Consolidated Account

GROUP

GROUP

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

FULL

Currency

SGD

SGD

SGD

SGD

SGD

TURNOVER

156,725,538

205,491,741

203,285,084

153,524,494

112,027,028

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

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

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

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

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

Total Turnover

156,725,538

205,491,741

203,285,084

153,524,494

112,027,028

Costs of Goods Sold

(135,018,575)

(177,108,489)

(176,431,215)

-

(96,427,126)

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

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

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

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

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

Gross Profit

21,706,963

28,383,252

26,853,869

-

15,599,902

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,125,893

12,011,753

9,690,588

3,698,835

1,185,620

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

-

-

853,398

-

77,769

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,125,893

12,011,753

10,543,986

3,698,835

1,263,389

Taxation

9,689

(1,960,411)

(1,660,184)

(796,378)

(746,949)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,135,582

10,051,342

8,883,802

2,902,457

516,440

Minority interests

1,114

-

-

-

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

1,136,696

10,051,342

8,883,802

2,902,457

516,440

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

1,136,696

10,051,342

8,883,802

2,902,457

516,440

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

142,114,711

132,063,369

127,619,567

124,717,110

124,200,670

Prior year adjustment

-

-

(4,440,000)

-

-

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

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

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

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

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

As restated

142,114,711

132,063,369

123,179,567

124,717,110

124,200,670

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

143,251,407

142,114,711

132,063,369

127,619,567

124,717,110

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

143,251,407

142,114,711

132,063,369

127,619,567

124,717,110

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

DEPRECIATION (as per notes to P&L)

3,216,429

2,866,589

2,903,590

-

3,288,747

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

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

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

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

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

3,216,429

2,866,589

2,903,590

-

3,288,747

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

43,823,188

21,459,500

14,766,649

21,707,239

19,289,345

Associated companies

3,681,563

4,679,581

4,986,093

-

5,436,447

Deferred assets

8,116

-

-

-

-

Others

50,504

9,304,859

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

3,740,183

13,984,440

4,986,093

-

5,436,447

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

51,000

51,000

-

-

-

Goodwill on consolidation

-

-

51,000

-

51,000

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

51,000

51,000

51,000

-

51,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

47,614,371

35,494,940

19,803,742

21,707,239

24,776,792

Stocks

28,850,751

26,473,686

28,211,097

-

25,408,941

Trade debtors

42,246,494

61,687,502

51,094,861

-

48,245,286

Other debtors, deposits & prepayments

731,661

767,336

458,790

-

849,255

Short term deposits

49,342,000

55,116,700

75,857,130

-

49,862,750

Amount due from associated companies

-

290,510

-

-

-

Cash & bank balances

37,555,747

28,547,968

43,263,435

-

29,954,599

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

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

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

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

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

TOTAL CURRENT ASSETS

158,726,653

172,883,702

198,885,313

173,023,251

154,320,831

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

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

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

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

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

TOTAL ASSET

206,341,024

208,378,642

218,689,055

194,730,490

179,097,623

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

6,181,744

5,324,773

51,594,384

-

30,436,863

Other creditors & accruals

6,441,474

4,294,223

4,894,075

-

-

Amounts owing to holding company

15,796,409

18,475,273

-

-

-

Amounts owing to related companies

1,401,780

2,068,853

-

-

-

Amounts owing to associated companies

277,209

492,939

-

-

-

Provision for taxation

590,667

2,158,976

2,358,966

-

526,908

Other liabilities

10,408,633

13,867,289

7,525,465

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

41,097,916

46,682,326

66,372,890

49,343,556

30,963,771

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

117,628,737

126,201,376

132,512,423

123,679,695

123,357,060

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

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

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

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

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

TOTAL NET ASSETS

165,243,108

161,696,316

152,316,165

145,386,934

148,133,852

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

22,200,000

22,200,000

22,200,000

22,200,000

22,200,000

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

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

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

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

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

TOTAL SHARE CAPITAL

22,200,000

22,200,000

22,200,000

22,200,000

22,200,000

Exchange equalisation/fluctuation reserve

(243,352)

1,086

-

-

-

Retained profit/(loss) carried forward

143,251,407

142,114,711

132,063,369

127,619,567

124,717,110

Others

-

(2,931,185)

(3,472,502)

-

(2,258)

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

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

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

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

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

TOTAL RESERVES

143,008,055

139,184,612

128,590,867

123,186,934

124,714,852

MINORITY INTEREST

2,590

3,704

-

-

-

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

165,210,645

161,388,316

150,790,867

145,386,934

146,914,852

Deferred taxation

-

308,000

359,000

-

1,219,000

Retirement benefits provision

32,463

-

-

-

-

Others

-

-

1,166,298

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

32,463

308,000

1,525,298

-

1,219,000

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

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

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

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

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

165,243,108

161,696,316

152,316,165

145,386,934

148,133,852

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

86,897,747

83,664,668

119,120,565

-

79,817,349

Net Liquid Funds

86,897,747

83,664,668

119,120,565

-

79,817,349

Net Liquid Assets

88,777,986

99,727,690

104,301,326

123,679,695

97,948,119

Net Current Assets/(Liabilities)

117,628,737

126,201,376

132,512,423

123,679,695

123,357,060

Net Tangible Assets

165,192,108

161,645,316

152,265,165

145,386,934

148,082,852

Net Monetary Assets

88,745,523

99,419,690

102,776,028

123,679,695

96,729,119

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

1,125,893

12,011,753

10,543,986

-

1,263,389

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

4,342,322

14,878,342

13,447,576

-

4,552,136

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

-

0

Total Liabilities

41,130,379

46,990,326

67,898,188

49,343,556

32,182,771

Total Assets

206,341,024

208,378,642

218,689,055

194,730,490

179,097,623

Net Assets

165,243,108

161,696,316

152,316,165

145,386,934

148,133,852

Net Assets Backing

165,210,645

161,388,316

150,790,867

145,386,934

146,914,852

Shareholders' Funds

165,210,645

161,388,316

150,790,867

145,386,934

146,914,852

Total Share Capital

22,200,000

22,200,000

22,200,000

22,200,000

22,200,000

Total Reserves

143,008,055

139,184,612

128,590,867

123,186,934

124,714,852

LIQUIDITY (Times)

Cash Ratio

2.11

1.79

1.79

-

2.58

Liquid Ratio

3.16

3.14

2.57

-

4.16

Current Ratio

3.86

3.70

3.00

3.51

4.98

WORKING CAPITAL CONTROL (Days)

Stock Ratio

67

47

51

-

83

Debtors Ratio

98

110

92

-

157

Creditors Ratio

17

11

107

-

115

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

-

0

Liabilities Ratio

0.25

0.29

0.45

0.34

0.22

Times Interest Earned Ratio

0

0

0

-

0

Assets Backing Ratio

7.44

7.28

6.86

6.55

6.67

PERFORMANCE RATIO (%)

Operating Profit Margin

0.72

5.85

5.19

2.41

1.13

Net Profit Margin

0.73

4.89

4.37

1.89

0.46

Return On Net Assets

0.68

7.43

6.92

2.54

0.85

Return On Capital Employed

0.68

7.43

6.92

2.54

0.85

Return On Shareholders' Funds/Equity

0.69

6.23

5.89

2.00

0.35

Dividend Pay Out Ratio (Times)

0

0

0

-

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

-

0

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.81

UK Pound

1

Rs.98.93

Euro

1

Rs.69.66

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

ANK

 


 

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.