MIRA INFORM REPORT

 

 

Report No. :

336768

Report Date :

22.08.2015

 

IDENTIFICATION DETAILS

 

Name :

TOKYO KEISO ASIA PACIFIC PTE. LTD.

 

 

Formerly Known As :

·         TOKYO KEISO - KROHNE (SINGAPORE) PTE. LTD.

·         FLOWLEVEL ENGINEERING (SOUTH EAST ASIA) PTE LTD

 

 

Registered Office :

50, Raffles Place, 06-00, Singapore Land Tower, 048623

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

21.02.1997

 

 

Com. Reg. No.:

199701134-C

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Flow Control Equipments.

 

 

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 :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


 

SINGAPORE - ECONOMIC OVERVIEW

 

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

 

Source : CIA

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

199701134-C

COMPANY NAME

:

TOKYO KEISO ASIA PACIFIC PTE. LTD.

FORMER NAME

:

TOKYO KEISO - KROHNE (SINGAPORE) PTE. LTD. (02/04/2012)
FLOWLEVEL ENGINEERING (SOUTH EAST ASIA) PTE LTD (02/04/2004)

INCORPORATION DATE

:

21/02/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

50, RAFFLES PLACE, 06-00, SINGAPORE LAND TOWER, 048623, SINGAPORE.

BUSINESS ADDRESS

:

55 TOH GUAN ROAD EAST, 03-06, UNI-TECH CENTRE, 608601, SINGAPORE.

TEL.NO.

:

65-65674548

FAX.NO.

:

65-65679874

CONTACT PERSON

:

TOKIO SUGI ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF FLOW CONTROL EQUIPMENTS

ISSUED AND PAID UP CAPITAL

:

319,500.00 ORDINARY SHARE, OF A VALUE OF SGD 419,184.00

SALES

:

SGD 5,307,594 [2014]

NET WORTH

:

SGD 2,315,755 [2014]

STAFF STRENGTH

:

10 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY/ BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The Subject is principally engaged in the (as a / as an) trading of flow control equipments.

 

Share Capital History

Date

Issue & Paid Up Capital

20/08/2015

SGD 419,184.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

TOKYO KEISO CO., LTD

SHIBA TOHO BUILDING 1-7-24 SHIBAKOEN MINATO-KU TOKYO 105, JAPAN.

T07UF0330

255,600.00

80.00

CHAN CHIN CHYE

11B, BALMORAL ROAD, 01-03, BALMORAL GARDEN, 259797, SINGAPORE.

S1254568A

63,900.00

20.00

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

------

319,500.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

661424U

MALAYSIA

TOKYO KEISO (M) SDN. BHD.

100.00

31/12/2014



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TOKIO SUGI

Address

:

2-35-13, HIGASHI TAMAGAWA, SETAGAYA-KU TOKYO, 158-0084, JAPAN.

IC / PP No

:

TK6002869

Nationality

:

JAPANESE

Date of Appointment

:

17/02/2014

 

DIRECTOR 2

 

Name Of Subject

:

RYOICHI SUGI

Address

:

2-35-13, HIGASHI TAMAGAWA, SETAGAYA-KU, TOKYO, 158-0084, JAPAN.

IC / PP No

:

TH8315689

Nationality

:

JAPANESE

Date of Appointment

:

20/03/2012

 

DIRECTOR 3

 

Name Of Subject

:

LESTER CHAN QUAN XIN

Address

:

11B, BALMORAL ROAD, 01-03, BALMORAL GARDEN, 259797, SINGAPORE.

IC / PP No

:

S8527999H

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/07/2015

 

DIRECTOR 4

 

Name Of Subject

:

AKIRA NAKAYAMA

Address

:

1-23-2, KAWANAKAJIMA, KAWASAKIKU KAWASAKI-CITY, KANAGAWA, 210-0803, JAPAN.

IC / PP No

:

TH5091739

Nationality

:

JAPANESE

Date of Appointment

:

17/02/2014



MANAGEMENT

 

 

1)

Name of Subject

:

TOKIO SUGI

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

H.A. CHRISTIE & CO

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHAN PENGEE

IC / PP No

:

S1658599H

Address

:

87, FARRER DRIVE, 01-06, SOMMERVILLE PARK, 259287, SINGAPORE.

 

2)

Company Secretary

:

LIM TECK WEE

IC / PP No

:

S7313306H

Address

:

27, JALAN ISHAK, 419358, 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

:

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

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

FLOW CONTROL EQUIPMENTS

 

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) trading of flow control equipments.


The Subject sells flowmeter, variable area flowmeter, purge meter, ultrasonic flowmeter, magnetic flowmeter, magnetic flowmeter, mass flowmeter, vortex flowmeter and others.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6567 4548

Current Telephone Number

:

65-65674548

Match

:

YES

Address Provided by Client

:

55 TOH GUAN ROAD EAST, 03-06, UNI-TECH CENTRE SINGAPORE 608601

Current Address

:

55 TOH GUAN ROAD EAST, 03-06, UNI-TECH CENTRE, 608601, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

30.41%

]

Profit/(Loss) Before Tax

:

Decreased

[

58.59%

]

Return on Shareholder Funds

:

Acceptable

[

12.36%

]

Return on Net Assets

:

Acceptable

[

21.57%

]

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 Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

4 Days

]

Debtor Ratio

:

Favourable

[

45 Days

]

Creditors Ratio

:

Favourable

[

4 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

[

2.85 Times

]

Current Ratio

:

Favourable

[

2.91 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

:

Favourable

[

12,181.46 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 :

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 1997, the Subject is a Private Limited company, focusing on trading of flow control equipments. 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. Presently, the issued and paid up capital of the Subject stands at SGD 419,184. However, 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 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. Return on shareholders' funds of the Subject was at an acceptable range 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 2,315,755, 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 shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.

Based on the above condition, we recommend credit be granted to the Subject promptly.

 



PROFIT AND LOSS ACCOUNT

 

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

TOKYO KEISO ASIA PACIFIC PTE. LTD.

 

Financial Year End

2014-12-31

2013-12-31

Months

12

12

Consolidated Account

GROUP

GROUP

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

5,307,594

7,627,007

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

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

Total Turnover

5,307,594

7,627,007

Costs of Goods Sold

(3,019,711)

(5,045,933)

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

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

Gross Profit

2,287,883

2,581,074

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

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

PROFIT/(LOSS) FROM OPERATIONS

499,399

1,205,996

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

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

PROFIT/(LOSS) BEFORE TAXATION

499,399

1,205,996

Taxation

(187,335)

(149,198)

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

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

PROFIT/(LOSS) AFTER TAXATION

312,064

1,056,798

Minority interests

(25,904)

(130,737)

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

286,160

926,061

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

286,160

926,061

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,194,699

2,268,638

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

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

As restated

3,194,699

2,268,638

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,480,859

3,194,699

DIVIDENDS - Ordinary (paid & proposed)

(1,666,958)

-

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,813,901

3,194,699

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

41

541

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

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

41

541

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

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

DEPRECIATION (as per notes to P&L)

64,023

82,034

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

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

64,023

82,034

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

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

 

 

 

BALANCE SHEET

 

TOKYO KEISO ASIA PACIFIC PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

131,637

111,903

Investments

4,273

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

4,273

-

Goodwill on consolidation

100,670

100,670

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

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

TOTAL INTANGIBLE ASSETS

100,670

100,670

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

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

TOTAL LONG TERM ASSETS

236,580

212,573

Stocks

61,230

58,342

Trade debtors

658,368

1,349,204

Other debtors, deposits & prepayments

135,652

103,943

Short term deposits

6,361

923,433

Amount due from holding company

46,500

36,520

Amount due from related companies

1,019

517

Cash & bank balances

2,258,076

2,275,166

Others

-

16,410

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

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

TOTAL CURRENT ASSETS

3,167,206

4,763,535

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

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

TOTAL ASSET

3,403,786

4,976,108

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

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

CURRENT LIABILITIES

Trade creditors

31,852

52,207

Other creditors & accruals

351,417

471,161

Hire purchase & lease creditors

-

5,659

Amounts owing to holding company

361,341

673,286

Provision for taxation

10,029

1,188

Dividends payable/proposed

333,392

-

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

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

TOTAL CURRENT LIABILITIES

1,088,031

1,203,501

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,079,175

3,560,034

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

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

TOTAL NET ASSETS

2,315,755

3,772,607

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

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

SHARE CAPITAL

Ordinary share capital

419,184

419,184

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

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

TOTAL SHARE CAPITAL

419,184

419,184

Exchange equalisation/fluctuation reserve

(259,392)

(300,601)

Retained profit/(loss) carried forward

1,813,901

3,194,699

Others

117,597

117,597

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

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

TOTAL RESERVES

1,672,106

3,011,695

MINORITY INTEREST

224,465

339,628

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,315,755

3,770,507

Deferred taxation

-

2,100

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

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

TOTAL LONG TERM LIABILITIES

-

2,100

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

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

2,315,755

3,772,607

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

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

 

 

 

FINANCIAL RATIO

 

TOKYO KEISO ASIA PACIFIC PTE. LTD.

 

TYPES OF FUNDS

Cash

2,264,437

3,198,599

Net Liquid Funds

2,264,437

3,198,599

Net Liquid Assets

2,017,945

3,501,692

Net Current Assets/(Liabilities)

2,079,175

3,560,034

Net Tangible Assets

2,215,085

3,671,937

Net Monetary Assets

2,017,945

3,499,592

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

1,206,537

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

563,463

1,288,571

BALANCE SHEET ITEMS

Total Borrowings

0

5,659

Total Liabilities

1,088,031

1,205,601

Total Assets

3,403,786

4,976,108

Net Assets

2,315,755

3,772,607

Net Assets Backing

2,315,755

3,770,507

Shareholders' Funds

2,315,755

3,770,507

Total Share Capital

419,184

419,184

Total Reserves

1,672,106

3,011,695

LIQUIDITY (Times)

Cash Ratio

2.08

2.66

Liquid Ratio

2.85

3.91

Current Ratio

2.91

3.96

WORKING CAPITAL CONTROL (Days)

Stock Ratio

4

3

Debtors Ratio

45

65

Creditors Ratio

4

4

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

Liabilities Ratio

0.47

0.32

Times Interest Earned Ratio

12,181.46

2,230.20

Assets Backing Ratio

5.28

8.76

PERFORMANCE RATIO (%)

Operating Profit Margin

9.41

15.81

Net Profit Margin

5.39

12.14

Return On Net Assets

21.57

31.98

Return On Capital Employed

18.91

28.60

Return On Shareholders' Funds/Equity

12.36

24.56

Dividend Pay Out Ratio (Times)

5.83

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.83

UK Pound

1

Rs.103.39

Euro

1

Rs.74.27

 

 

 

 

 

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.