MIRA INFORM REPORT

 

 

Report No. :

337292

Report Date :

20.08.2015

 

IDENTIFICATION DETAILS

 

Name :

NEWGEN RESOURCES PTE. LTD.

 

 

Registered Office :

65, Chulia Street, 38-04, Ocbc Centre, 049513

 

 

Country :

Singapore

 

 

Financials (as on) :

30.06.2014

 

 

Date of Incorporation :

09.10.2012

 

 

Com. Reg. No.:

201224884-N

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Coal and Metal Scraps.

 

 

No. of Employees :

5 [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. 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.

:

201224884-N

COMPANY NAME

:

NEWGEN RESOURCES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/10/2012

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

65, CHULIA STREET, 38-04, OCBC CENTRE, 049513, SINGAPORE.

BUSINESS ADDRESS

:

65, CHULIA STREET, 38-04, OCBC CENTRE, 049153, SINGAPORE.

TEL.NO.

:

65-64384642

FAX.NO.

:

65-64384758

CONTACT PERSON

:

SANJIV BATRA ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF COAL AND METAL SCRAPS

ISSUED AND PAID UP CAPITAL

:

2,251,500.00 ORDINARY SHARE, OF A VALUE OF USD 2,251,500.00

SALES

:

USD 27,242,058 [2014]

NET WORTH

:

USD 2,141,628 [2014]

STAFF STRENGTH

:

5 [2015]

BANKER (S)

:

UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

N/A

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 coal and metal scraps.

 

Share Capital History

Date

Issue & Paid Up Capital

19/08/2015

USD 2,251,500.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MINERA STEEL & POWER PVT. LTD

811/2, NH63, HOSPET ROAD, ALIPUR, BELLARY 583105, KARNATAKA, INDIA.

T12UF3802

1,250,000.00

55.52

NISCHAL JAIN +

47, A2 KEMPINSKI PVT RESIDENCES, JALAN THAMRIN 1, JAKARTA PUSAT, 10310, INDONESIA.

Z2044723

750.00

0.03

TANVEER AHMED +

MUBARAK MANZIL CANTONMENT, BELLARY, 583104, INDIA.

Z2021622

750.00

0.03

JAINSON HOLDINGS HONG KONG LIMITED

UNIT 1113A & UNIT 1115, 11/F, GRAND MILLENNIUM PLAZA COSCO TOWER, 183 QUEEN'S ROAD CENTRAL, HONG KONG.

T12UF3801

1,000,000.00

44.41

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

------

2,251,500.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

SANJIV BATRA

Address

:

57B, DEVONSHIRE ROAD, 16-04, THE SUITES AT CENTRAL, 239899, SINGAPORE.

IC / PP No

:

F5590269X

Nationality

:

INDIAN

Date of Appointment

:

09/10/2012

 

DIRECTOR 2

 

Name Of Subject

:

MAHESWARY PRADEEP KUMAR

Address

:

2, RIVER VALLEY CLOSE, 20-06, THE REGALIA, 238428, SINGAPORE.

IC / PP No

:

S2761509J

Nationality

:

SINGAPOREAN

Date of Appointment

:

09/10/2012

 

DIRECTOR 3

 

Name Of Subject

:

NISCHAL JAIN

Address

:

47, A2 KEMPINSKI PVT RESIDENCES, JALAN THAMRIN 1, JAKARTA PUSAT, 10310, INDONESIA.

IC / PP No

:

Z2044723

Nationality

:

INDIAN

Date of Appointment

:

09/10/2012

 

DIRECTOR 4

 

Name Of Subject

:

TANVEER AHMED

Address

:

MUBARAK MANZIL CANTONMENT, BELLARY, 583104, INDIA.

IC / PP No

:

Z2021622

Nationality

:

INDIAN

Date of Appointment

:

09/10/2012


MANAGEMENT

 

 

 

1)

Name of Subject

:

SANJIV BATRA

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

AUDIT TRUST PAC

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

WONG LEE CHUIN

IC / PP No

:

S7329434G

Address

:

10, ANSON ROAD, 18-03, INTERNATIONAL PLAZA, 079903, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201311871

30/08/2013

N/A

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

C201311873

30/08/2013

N/A

UNITED OVERSEAS BANK LIMITED

-

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.

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

COAL AND METAL SCRAPS

 

Total Number of Employees:

YEAR

2015


GROUP

N/A

COMPANY

5

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of coal and metal scraps.

The Subject refused to disclose its operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

65 64387273

Current Telephone Number

:

65-64384642

Match

:

YES

Address Provided by Client

:

38-04 OCBC CENTRE, 65 CHULLA STREE SINGAPORE 049153

Current Address

:

65, CHULIA STREET, 38-04, OCBC CENTRE, 049153, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

835.76%

]

Profit/(Loss) Before Tax

:

Increased

[

228.09%

]

Return on Shareholder Funds

:

Unfavourable

[

5.70%

]

Return on Net Assets

:

Acceptable

[

11.01%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The higher profit could be attributed to the increase in turnover. 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

[

4 Days

]

Debtor Ratio

:

Favourable

[

34 Days

]

Creditors Ratio

:

Favourable

[

0 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in 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

[

2.33 Times

]

Current Ratio

:

Favourable

[

2.54 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

:

Unfavourable

[

2.13 Times

]

Gearing Ratio

:

Favourable

[

0.29 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

Generally, the Subject's performance has improved with higher 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. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : LIMITED

 

 

 

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 2012, the Subject is a Private Limited company, focusing on trading of coal and metal scraps. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. A paid up capital of USD 2,251,500 allows the Subject to expand its business more comfortably. With a strong backing from its shareholders, 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 5 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. 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 lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at SGD 2,141,628, the Subject should be able to maintain its business in the near terms.

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 normally.

 



PROFIT AND LOSS ACCOUNT

 

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

NEWGEN RESOURCES PTE. LTD.

 

Financial Year End

2014-06-30

2013-03-31

Months

15

6

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

27,242,058

2,911,210

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

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

Total Turnover

27,242,058

2,911,210

Costs of Goods Sold

(26,618,664)

(2,874,718)

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

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

Gross Profit

623,394

36,492

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

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

PROFIT/(LOSS) FROM OPERATIONS

124,915

38,073

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

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

PROFIT/(LOSS) BEFORE TAXATION

124,915

38,073

Taxation

(2,800)

-

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

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

PROFIT/(LOSS) AFTER TAXATION

122,115

38,073

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

38,073

-

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

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

As restated

38,073

-

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

160,188

38,073

DIVIDENDS - Preference

(20,060)

-

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

140,128

38,073

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

110,880

8

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

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

110,880

8

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

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

DEPRECIATION (as per notes to P&L)

14,586

13,120

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

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

14,586

13,120

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

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

 

 

 

BALANCE SHEET

 

NEWGEN RESOURCES PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

16,053

26,240

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

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

TOTAL LONG TERM ASSETS

16,053

26,240

Stocks

300,000

-

Trade debtors

2,568,745

529,050

Other debtors, deposits & prepayments

523,510

69,691

Cash & bank balances

109,755

503,577

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

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

TOTAL CURRENT ASSETS

3,502,010

1,102,318

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

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

TOTAL ASSET

3,518,063

1,128,558

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

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

Other creditors & accruals

744,423

11,142

Hire purchase & lease creditors

581,438

46,367

Bank overdraft

47,368

-

Amounts owing to director

406

29,976

Provision for taxation

2,800

-

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

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

TOTAL CURRENT LIABILITIES

1,376,435

87,485

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,125,575

1,014,833

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

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

TOTAL NET ASSETS

2,141,628

1,041,073

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

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

SHARE CAPITAL

Ordinary share capital

2,001,500

1,003,000

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

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

TOTAL SHARE CAPITAL

2,001,500

1,003,000

Retained profit/(loss) carried forward

140,128

38,073

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

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

TOTAL RESERVES

140,128

38,073

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,141,628

1,041,073

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

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

2,141,628

1,041,073

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

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

 

 

 

FINANCIAL RATIO

 

NEWGEN RESOURCES PTE. LTD.

 

TYPES OF FUNDS

Cash

109,755

503,577

Net Liquid Funds

62,387

503,577

Net Liquid Assets

1,825,575

1,014,833

Net Current Assets/(Liabilities)

2,125,575

1,014,833

Net Tangible Assets

2,141,628

1,041,073

Net Monetary Assets

1,825,575

1,014,833

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

235,795

38,081

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

250,381

51,201

BALANCE SHEET ITEMS

Total Borrowings

628,806

46,367

Total Liabilities

1,376,435

87,485

Total Assets

3,518,063

1,128,558

Net Assets

2,141,628

1,041,073

Net Assets Backing

2,141,628

1,041,073

Shareholders' Funds

2,141,628

1,041,073

Total Share Capital

2,001,500

1,003,000

Total Reserves

140,128

38,073

LIQUIDITY (Times)

Cash Ratio

0.08

5.76

Liquid Ratio

2.33

12.60

Current Ratio

2.54

12.60

WORKING CAPITAL CONTROL (Days)

Stock Ratio

4

0

Debtors Ratio

34

66

Creditors Ratio

0

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0.29

0.04

Liabilities Ratio

0.64

0.08

Times Interest Earned Ratio

2.13

4,760.13

Assets Backing Ratio

1.07

1.04

PERFORMANCE RATIO (%)

Operating Profit Margin

0.46

1.31

Net Profit Margin

0.45

1.31

Return On Net Assets

11.01

3.66

Return On Capital Employed

8.51

3.50

Return On Shareholders' Funds/Equity

5.70

3.66

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.65.25

UK Pound

1

Rs.102.25

Euro

1

Rs.72.20

 

 

 

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.