MIRA INFORM REPORT

 

 

Report No. :

337229

Report Date :

19.08.2015

 

IDENTIFICATION DETAILS

 

Name :

MARUBENI-ITOCHU STEEL PTE LTD

 

 

Registered Office :

2, Shenton Way, 07-02, Sgx Centre I, 068804

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

02.02.2000

 

 

Com. Reg. No.:

200000868-W

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Subject is engaged in trading of steel.

 

 

No. of Employee :

33 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

NOTES:

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200000868-W

COMPANY NAME

:

MARUBENI-ITOCHU STEEL PTE LTD

FORMER NAME

:

ITOCHU METAL MANAGEMENT PTE LTD (18/09/2001)

INCORPORATION DATE

:

02/02/2000

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

2, SHENTON WAY, 07-02, SGX CENTRE I, 068804, SINGAPORE.

BUSINESS ADDRESS

:

2, SHENTON WAY, 07-02, SGX CENTRE 1, 068804, SINGAPORE.

TEL.NO.

:

65-64159760

FAX.NO.

:

65-64159831

CONTACT PERSON

:

YOSHINORI KUBO ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING IN STEEL

ISSUED AND PAID UP CAPITAL

:

20,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 20,000,000.00

SALES

:

USD 642,706,000 [2014]

NET WORTH

:

USD 87,387,000 [2014]

STAFF STRENGTH

:

33 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

HISTORY/ BACKGROUND

The Subject is a   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 in steel.

The immediate holding company of the Subject is MARUBENI-ITOCHU STEEL INC., a company incorporated in JAPAN.

Share Capital History

Date

Issue & Paid Up Capital

12/01/2015

USD 20,000,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MARUBENI-ITOCHU STEEL INC.

NIHONBASHI 1, CHOME BUILDING, 4-1, NIHONBASHI 1, CHOME, CHUO-KU, TOKYO, 103-8247, JAPAN.

T05UF0532A

20,000,000.00

100.00

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

------

20,000,000.00

100.00

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

=====

+ Also Director

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

 

Local No

Country

Company

(%)

As At

SINGAPORE

MARUBENI STEEL SINGAPORE PTE LTD

100.00

12/01/2015



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

YOSHINORI KUBO

Address

:

8, SCOTTS ROAD, 20-11, SCOTTS SQUARE, 228238, SINGAPORE.

IC / PP No

:

G5275855L

Nationality

:

JAPANESE

Date of Appointment

:

16/04/2012

 

DIRECTOR 2

 

Name Of Subject

:

SHIGEHITO ITO

Address

:

8, SCOTTS ROAD, 36-04, SCOTTS SQUARE, 228238, SINGAPORE.

IC / PP No

:

G5421069N

Nationality

:

JAPANESE

Date of Appointment

:

18/04/2013



MANAGEMENT

 

 

1)

Name of Subject

:

SHIGEHITO ITO

Position

:

MANAGING DIRECTOR

 

2)

Name of Subject

:

YOSHINORI KUBO

Position

:

DIRECTOR, MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHAN CHOW PHENG

IC / PP No

:

S1298885J

Address

:

59, TELOK BLANGAH HEIGHTS, 04-11, 100059, SINGAPORE.

 

2)

Company Secretary

:

CHANG SOW KUEN

IC / PP No

:

S1365694J

Address

:

130, GEYLANG EAST AVENUE, 1, 02-299, 380130, 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 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
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

Goods Traded

:

STEEL

 

Total Number of Employees:

YEAR

2015

2014

GROUP

N/A

N/A

COMPANY

33

33

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading in steel.

The Subject's main line of business is on the trading of long and flat steel for generic industries.

CURRENT INVESTIGATION

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-64159760

Match

:

N/A

Address Provided by Client

:

2 SHENTON WAY 07-02 SGX CENTRE 1,068804,SINGAPORE

Current Address

:

2, SHENTON WAY, 07-02, SGX CENTRE 1, 068804, SINGAPORE.

Match

:

YES

 

Other Investigations

 

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

The Subject refused to disclose its number of bankers.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

32.28%

]

Profit/(Loss) Before Tax

:

Decreased

[

56.16%

]

Return on Shareholder Funds

:

Unfavourable

[

5.68%

]

Return on Net Assets

:

Unfavourable

[

8.22%

]

The shrinking turnover could be the result of more entrants into the market which eroded the Subject's market share.The Subject's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

1 Days

]

Debtor Ratio

:

Acceptable

[

63 Days

]

Creditors Ratio

:

Favourable

[

9 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. 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

[

1.37 Times

]

Current Ratio

:

Unfavourable

[

1.39 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

[

6.78 Times

]

Gearing Ratio

:

Acceptable

[

0.87 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's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

The Subject's performance deteriorated over the years with lower turnover and profit. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. 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 was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

Overall financial condition of the Subject : LIMITED

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)

 

INDUSTRY ANALYSIS

INDUSTRY :

TRADING

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

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

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

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

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



 

PROFIT AND LOSS ACCOUNT

 

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

MARUBENI-ITOCHU STEEL PTE LTD

 

Financial Year End

2014-03-31

2013-03-31

2011-12-31

2010-12-31

2009-12-31

Months

12

15

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

USD

USD

TURNOVER

642,706,000

949,000,000

1,409,615,000

1,478,340,649

791,720,845

Other Income

3,127,000

5,357,000

2,478,000

-

-

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

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

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

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

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

Total Turnover

645,833,000

954,357,000

1,412,093,000

1,478,340,649

791,720,845

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

6,131,000

13,986,000

15,473,000

16,565,395

10,437,844

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

6,131,000

13,986,000

15,473,000

16,565,395

10,437,844

Taxation

(1,165,000)

(3,698,000)

(3,514,000)

(3,683,871)

(2,425,964)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

4,966,000

10,288,000

11,959,000

12,881,525

8,011,881

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

67,490,000

69,998,000

58,039,000

45,157,475

37,145,594

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

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

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

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

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

As restated

67,490,000

69,998,000

58,039,000

45,157,475

37,145,594

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

72,456,000

80,286,000

69,998,000

58,039,000

45,157,475

DIVIDENDS - Ordinary (paid & proposed)

(6,127,000)

(12,796,000)

-

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

66,329,000

67,490,000

69,998,000

58,039,000

45,157,475

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from holding company

26,000

31,000

24,000

-

-

Term loan / Borrowing

1,035,000

1,730,000

1,085,000

-

-

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

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

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

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

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

1,061,000

1,761,000

1,109,000

-

-

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

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

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

 

 

 

BALANCE SHEET

 

MARUBENI-ITOCHU STEEL PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

762,000

934,000

1,297,000

34,592,443

32,919,452

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

13,601,000

14,757,000

15,995,000

-

-

Associated companies

17,658,000

17,658,000

6,858,000

-

-

Deferred assets

30,000

33,000

98,000

-

-

Others

14,658,000

12,877,000

12,087,000

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

45,947,000

45,325,000

35,038,000

-

-

Others

120,000

132,000

570,000

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

120,000

132,000

570,000

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

46,829,000

46,391,000

36,905,000

34,592,443

32,919,452

Stocks

2,128,000

4,595,000

4,010,000

-

-

Trade debtors

111,166,000

88,612,000

64,029,000

-

-

Other debtors, deposits & prepayments

907,000

555,000

1,468,000

-

-

Short term deposits

-

2,766,000

24,606,000

-

-

Amount due from holding company

592,000

708,000

10,654,000

-

-

Amount due from subsidiary companies

-

7,141,000

4,224,000

-

-

Amount due from related companies

30,045,000

29,364,000

17,936,000

-

-

Cash & bank balances

500,000

1,284,000

6,908,000

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

145,338,000

135,025,000

133,835,000

165,686,853

189,673,140

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

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

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

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

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

TOTAL ASSET

192,167,000

181,416,000

170,740,000

200,279,296

222,592,592

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

16,125,000

9,312,000

20,828,000

-

-

Other creditors & accruals

1,098,000

1,634,000

2,404,000

-

-

Bank overdraft

7,000

-

-

-

-

Short term borrowings/Term loans

75,733,000

57,521,000

40,280,000

-

-

Deposits from customers

-

-

1,235,000

-

-

Amounts owing to holding company

8,171,000

14,257,000

7,759,000

-

-

Amounts owing to subsidiary companies

-

-

10,000

-

-

Amounts owing to related companies

2,777,000

3,646,000

2,991,000

-

-

Provision for taxation

726,000

2,441,000

2,037,000

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

104,637,000

88,811,000

77,544,000

95,508,551

129,493,553

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

40,701,000

46,214,000

56,291,000

70,178,302

60,179,587

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

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

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

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

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

TOTAL NET ASSETS

87,530,000

92,605,000

93,196,000

104,770,745

93,099,039

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

Exchange equalisation/fluctuation reserve

1,058,000

5,012,000

2,660,000

-

-

Retained profit/(loss) carried forward

66,329,000

67,490,000

69,998,000

58,039,000

45,157,475

Others

-

-

-

26,192,642

27,491,046

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

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

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

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

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

TOTAL RESERVES

67,387,000

72,502,000

72,658,000

84,231,642

72,648,521

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

87,387,000

92,502,000

92,658,000

104,231,642

92,648,521

Deferred taxation

9,000

18,000

43,000

-

-

Others

134,000

85,000

495,000

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

143,000

103,000

538,000

539,103

450,518

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

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

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

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

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

87,530,000

92,605,000

93,196,000

104,770,745

93,099,039

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

MARUBENI-ITOCHU STEEL PTE LTD

 

TYPES OF FUNDS

Cash

500,000

4,050,000

31,514,000

-

-

Net Liquid Funds

493,000

4,050,000

31,514,000

-

-

Net Liquid Assets

38,573,000

41,619,000

52,281,000

70,178,302

60,179,587

Net Current Assets/(Liabilities)

40,701,000

46,214,000

56,291,000

70,178,302

60,179,587

Net Tangible Assets

87,410,000

92,473,000

92,626,000

104,770,745

93,099,039

Net Monetary Assets

38,430,000

41,516,000

51,743,000

69,639,199

59,729,069

BALANCE SHEET ITEMS

Total Borrowings

75,740,000

57,521,000

40,280,000

-

-

Total Liabilities

104,780,000

88,914,000

78,082,000

96,047,654

129,944,071

Total Assets

192,167,000

181,416,000

170,740,000

200,279,296

222,592,592

Net Assets

87,530,000

92,605,000

93,196,000

104,770,745

93,099,039

Net Assets Backing

87,387,000

92,502,000

92,658,000

104,231,642

92,648,521

Shareholders' Funds

87,387,000

92,502,000

92,658,000

104,231,642

92,648,521

Total Share Capital

20,000,000

20,000,000

20,000,000

20,000,000

20,000,000

Total Reserves

67,387,000

72,502,000

72,658,000

84,231,642

72,648,521

LIQUIDITY (Times)

Cash Ratio

0.00

0.05

0.41

-

-

Liquid Ratio

1.37

1.47

1.67

-

-

Current Ratio

1.39

1.52

1.73

1.73

1.46

WORKING CAPITAL CONTROL (Days)

Stock Ratio

1

2

1

-

-

Debtors Ratio

63

34

17

-

-

Creditors Ratio

9

4

5

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.87

0.62

0.43

-

-

Liabilities Ratio

1.20

0.96

0.84

0.92

1.40

Times Interest Earned Ratio

6.78

8.94

14.95

-

-

Assets Backing Ratio

4.37

4.62

4.63

5.24

4.65

PERFORMANCE RATIO (%)

Operating Profit Margin

0.95

1.47

1.10

1.12

1.32

Net Profit Margin

0.77

1.08

0.85

0.87

1.01

Return On Net Assets

8.22

17.00

17.79

15.81

11.21

Return On Capital Employed

8.20

16.98

17.68

15.81

11.21

Return On Shareholders' Funds/Equity

5.68

11.12

12.91

12.36

8.65

Dividend Pay Out Ratio (Times)

1.23

1.24

0.00

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.22

UK Pound

1

Rs.102.23

Euro

1

Rs.72.39

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.