MIRA INFORM REPORT

 

 

Report No. :

352899

Report Date :

03.12.2015

 

IDENTIFICATION DETAILS

 

Name :

BASF SOUTH EAST ASIA PTE. LTD.

 

 

Formerly Known As :

BASF SOUTH EAST ASIA PTE LTD (22.01.1998)
BASF SOUTH EAST ASIA REGIONAL HEADQUARTERS PTE. LTD. (22.01.1998)
BASF SOUTH EAST ASIA PTE LTD (23.02.1990)

 

 

Registered Office :

7, Temasek Boulevard, 35-01, Suntec Tower One, 038987

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

28.06.1978

 

 

Com. Reg. No.:

197801536-N

 

 

Legal Form :

Private Limited

 

 

Line of Business :

The Subject is principally engaged in the trading of raw materials, chemicals, plastic resins and others, activities of head and regional head offices.

 

 

No. of Employees :

Not Available

 

 

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.

:

197801536-N

COMPANY NAME

:

BASF SOUTH EAST ASIA PTE. LTD.

FORMER NAME

:

BASF SOUTH EAST ASIA PTE LTD (22/01/1998)
BASF SOUTH EAST ASIA REGIONAL HEADQUARTERS PTE. LTD. (22/01/1998)
BASF SOUTH EAST ASIA PTE LTD (23/02/1990)

INCORPORATION DATE

:

28/06/1978

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

7, TEMASEK BOULEVARD, 35-01, SUNTEC TOWER ONE, 038987, SINGAPORE.

BUSINESS ADDRESS

:

7, TEMASEK BOULEVARD, 35-01, SUNTEC TOWER ONE, 038987, SINGAPORE.

TEL.NO.

:

65-63370330

FAX.NO.

:

65-63340330

WEB SITE

:

WWW.BASF.COM.SG

CONTACT PERSON

:

DEAN TREVOR DRAPER ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF RAW MATERIALS, CHEMICALS, PLASTIC RESINS AND OTHERS, ACTIVITIES OF HEAD AND REGIONAL HEAD OFFICES

ISSUED AND PAID UP CAPITAL

:

520,300.00 ORDINARY SHARE, OF A VALUE OF SGD 520,300,000.00 

SALES

:

USD 6,188,000,000 [2014]

NET WORTH

:

USD 628,000,000 [2014]

STAFF STRENGTH

:

N/A

BANKER (S)

:

DEUTSCHE BANK AKTIENGESELLSCHAFT

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

 


 

HISTORY/ BACKGROUND

 

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

 

The Subject is principally engaged in the (as a / as an) trading of raw materials, chemicals, plastic resins and others, activities of head and regional head offices.

 

The immediate holding company of the Subject is BASF NEDERLAND B.V., a company incorporated in NETHERLANDS.

The ultimate holding company of the Subject is BASF SE, a company incorporated in GERMANY.

 

Share Capital History

Date

Issue & Paid Up Capital

13/07/2015

SGD 520,300,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

BASF NEDERLAND B.V.

POSTBUS 1019, GREBOUW RIJNPOORT, GRONINGENSINGEL, NL-6835EA, ARNHEM 1, NETHERLANDS.

T08UF4122L

520,300.00

100.00

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

------

520,300.00

100.00

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

=====

 

+ Also Director

 

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. DEAN TREVOR DRAPER

Address

:

52, ORIOLE CRESCENT, RAFFLES PARK, 288643, SINGAPORE.

IC / PP No

:

F5658246X

Nationality

:

AUSTRALIAN

Date of Appointment

:

01/03/2011

 

DIRECTOR 2

 

Name Of Subject

:

GOPALAN PILLAY

Address

:

45/F, JARDINE HOUSE, 1 CONNAUGHT PLACE CENTRAL, HONG KONG.

IC / PP No

:

M00042411

Nationality

:

SOUTH AFRICAN

Date of Appointment

:

17/05/2013

 

DIRECTOR 3

 

Name Of Subject

:

JOANE LEONG LAI FUN

Address

:

136B, HILLVIEW AVENUE, 08-06, MERAWOODS, 669607, SINGAPORE.

IC / PP No

:

S1527868D

Nationality

:

SINGAPOREAN

Date of Appointment

:

04/08/2010

 

DIRECTOR 4

 

Name Of Subject

:

CHRISTIAN MOMBAUR

Address

:

96C, YUK TONG AVENUE, 596444, SINGAPORE.

IC / PP No

:

G5494607X

Nationality

:

GERMAN

Date of Appointment

:

02/02/2015



MANAGEMENT

 

 

1)

Name of Subject

:

DEAN TREVOR DRAPER

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TAN TER YEE

IC / PP No

:

S1654262H

Address

:

17, HUME AVENUE, 04-01, HUME PARK 1, 598726, SINGAPORE.

 

 

 

 

 

2)

Company Secretary

:

YANG NELLIE

IC / PP No

:

S0163132B

Address

:

38, CORONATION ROAD WEST, 03-01, ASTRID MEADOWS, 269257, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

DEUTSCHE BANK AKTIENGESELLSCHAFT

 

 

 

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

:

ASIA PACIFIC

EUROPE

Credit Term

:

AS AGREED

Payment Mode

:

TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

RAW MATERIALS, CHEMICALS, PLASTIC RESINS AND OTHERS

Services

:

ACTIVITIES OF HEAD AND REGIONAL HEAD OFFICES

 

Total Number of Employees:

 

YEAR

2014

2013

2012

2011

GROUP

N/A

N/A

N/A

N/A

COMPANY

480

480

700

650

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of raw materials, chemicals, plastic resins and others, activities of head and regional head offices. 

The Group is a leading chemical company producing comprehensivre range of chemicals.

The Subject's chemical products are used in a wide range of industries such as agriculture, textile, leather, automotive, construction, electrical appliances and electronics, paper, food, feed, cosmetics, printing and packaging

The Grouop has five major products categories:

* Chemicals
* Plastics
* Performance Products
* Functional Solutions
* Agricultural Solutions
* innovative special mixtures
* high purity process chemicals
* electronic chemicals 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63370330

Match

:

N/A

Address Provided by Client

:

7, TEMASEK BOULEVARD, 35-01, SUNTEC TOWER ONE,038987,SINGAPORE

Current Address

:

7, TEMASEK BOULEVARD, 35-01, SUNTEC TOWER ONE, 038987, SINGAPORE.

Match

:

YES

 

Other Investigations
We contacted one of the staff from the Subject and she provided some information.
She refused to disclose the Subject's number of employees.

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

11.31%

]

Return on Net Assets

:

Acceptable

[

14.04%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The higher profit could be attributed to the increase in turnover. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

14 Days

]

Debtor Ratio

:

Favourable

[

30 Days

]

Creditors Ratio

:

Favourable

[

2 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

[

1.16 Times

]

Current Ratio

:

Unfavourable

[

1.34 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

[

15.00 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 :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. 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 : FAIR

 

 

 

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 :

ECONOMY

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

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

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

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

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

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

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

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1978, the Subject is a Private Limited company, focusing on trading of raw materials, chemicals, plastic resins and others, activities of head and regional head offices. 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 520,300,000. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company 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. 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.

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. 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 USD 628,000,000, the Subject should be able to maintain its business in the near terms. 

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

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

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

BASF SOUTH EAST ASIA PTE. LTD.

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

Months

12

12

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

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

6,188,000,000

6,330,000,000

6,255,000,000

6,267,000,000

5,565,000,000

Other Income

-

-

-

27,000,000

-

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

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

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

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

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

Total Turnover

6,188,000,000

6,330,000,000

6,255,000,000

6,294,000,000

5,565,000,000

Costs of Goods Sold

(5,726,000,000)

(5,863,000,000)

(5,834,000,000)

(5,756,000,000)

(5,128,000,000)

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

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

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

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

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

Gross Profit

462,000,000

467,000,000

421,000,000

538,000,000

437,000,000

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

84,000,000

60,000,000

48,000,000

188,000,000

136,000,000

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

84,000,000

60,000,000

48,000,000

188,000,000

136,000,000

Taxation

(13,000,000)

(11,000,000)

(7,000,000)

(22,000,000)

(5,000,000)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

71,000,000

49,000,000

41,000,000

166,000,000

131,000,000

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

306,000,000

257,000,000

382,000,000

347,000,000

341,000,000

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

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

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

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

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

As restated

306,000,000

257,000,000

382,000,000

347,000,000

341,000,000

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

377,000,000

306,000,000

423,000,000

513,000,000

472,000,000

TRANSFER TO RESERVES - General

-

-

-

-

(21,000,000)

DIVIDENDS - Ordinary (paid & proposed)

(49,000,000)

-

(166,000,000)

(131,000,000)

(104,000,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

328,000,000

306,000,000

257,000,000

382,000,000

347,000,000

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

6,000,000

1,000,000

6,000,000

7,000,000

5,000,000

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

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

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

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

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

6,000,000

1,000,000

6,000,000

7,000,000

5,000,000

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

26,000,000

28,000,000

13,000,000

14,000,000

13,000,000

AMORTIZATION

4,000,000

3,000,000

4,000,000

4,000,000

4,000,000

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

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

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

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

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

30,000,000

31,000,000

17,000,000

18,000,000

17,000,000

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

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

BASF SOUTH EAST ASIA PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

175,000,000

298,000,000

162,000,000

156,000,000

171,000,000

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

4,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Investments

-

-

144,000,000

155,000,000

170,000,000

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

4,000,000

2,000,000

146,000,000

157,000,000

172,000,000

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

-

30,000,000

38,000,000

42,000,000

46,000,000

Others

31,000,000

35,000,000

-

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

31,000,000

65,000,000

38,000,000

42,000,000

46,000,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

210,000,000

365,000,000

346,000,000

355,000,000

389,000,000

Stocks

232,000,000

247,000,000

232,000,000

163,000,000

190,000,000

Trade debtors

511,000,000

508,000,000

439,000,000

434,000,000

1,134,000,000

Other debtors, deposits & prepayments

21,000,000

2,000,000

2,000,000

1,000,000

-

Short term deposits

2,000,000

18,000,000

8,000,000

209,000,000

-

Amount due from related companies

687,000,000

832,000,000

801,000,000

768,000,000

-

Cash & bank balances

245,000,000

16,000,000

6,000,000

2,000,000

70,000,000

Others

4,000,000

4,000,000

17,000,000

14,000,000

-

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

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

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

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

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

TOTAL CURRENT ASSETS

1,702,000,000

1,627,000,000

1,505,000,000

1,591,000,000

1,394,000,000

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

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

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

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

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

TOTAL ASSET

1,912,000,000

1,992,000,000

1,851,000,000

1,946,000,000

1,783,000,000

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

32,000,000

74,000,000

48,000,000

47,000,000

1,051,000,000

Other creditors & accruals

146,000,000

93,000,000

130,000,000

63,000,000

-

Short term borrowings/Term loans

1,000,000

71,000,000

-

1,000,000

-

Other borrowings

-

-

-

47,000,000

48,000,000

Amounts owing to holding company

603,000,000

600,000,000

559,000,000

532,000,000

-

Amounts owing to related companies

469,000,000

510,000,000

529,000,000

462,000,000

-

Provision for taxation

20,000,000

11,000,000

9,000,000

22,000,000

17,000,000

Other liabilities

-

1,000,000

-

70,000,000

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,271,000,000

1,360,000,000

1,275,000,000

1,244,000,000

1,116,000,000

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

431,000,000

267,000,000

230,000,000

347,000,000

278,000,000

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

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

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

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

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

TOTAL NET ASSETS

641,000,000

632,000,000

576,000,000

702,000,000

667,000,000

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

294,000,000

294,000,000

294,000,000

294,000,000

294,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

294,000,000

294,000,000

294,000,000

294,000,000

294,000,000

General reserve

6,000,000

6,000,000

6,000,000

6,000,000

6,000,000

Retained profit/(loss) carried forward

328,000,000

306,000,000

257,000,000

382,000,000

347,000,000

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

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

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

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

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

TOTAL RESERVES

334,000,000

312,000,000

263,000,000

388,000,000

353,000,000

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

628,000,000

606,000,000

557,000,000

682,000,000

647,000,000

Deferred taxation

13,000,000

19,000,000

19,000,000

20,000,000

20,000,000

Others

-

7,000,000

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

13,000,000

26,000,000

19,000,000

20,000,000

20,000,000

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

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

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

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

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

641,000,000

632,000,000

576,000,000

702,000,000

667,000,000

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

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

BASF SOUTH EAST ASIA PTE. LTD.

 

TYPES OF FUNDS

Cash

247,000,000

34,000,000

14,000,000

211,000,000

70,000,000

Net Liquid Funds

247,000,000

34,000,000

14,000,000

211,000,000

70,000,000

Net Liquid Assets

199,000,000

20,000,000

(2,000,000)

184,000,000

88,000,000

Net Current Assets/(Liabilities)

431,000,000

267,000,000

230,000,000

347,000,000

278,000,000

Net Tangible Assets

610,000,000

567,000,000

538,000,000

660,000,000

621,000,000

Net Monetary Assets

186,000,000

(6,000,000)

(21,000,000)

164,000,000

68,000,000

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

61,000,000

54,000,000

195,000,000

141,000,000

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

120,000,000

92,000,000

71,000,000

213,000,000

158,000,000

BALANCE SHEET ITEMS

Total Borrowings

1,000,000

71,000,000

0

48,000,000

48,000,000

Total Liabilities

1,284,000,000

1,386,000,000

1,294,000,000

1,264,000,000

1,136,000,000

Total Assets

1,912,000,000

1,992,000,000

1,851,000,000

1,946,000,000

1,783,000,000

Net Assets

641,000,000

632,000,000

576,000,000

702,000,000

667,000,000

Net Assets Backing

628,000,000

606,000,000

557,000,000

682,000,000

647,000,000

Shareholders' Funds

628,000,000

606,000,000

557,000,000

682,000,000

647,000,000

Total Share Capital

294,000,000

294,000,000

294,000,000

294,000,000

294,000,000

Total Reserves

334,000,000

312,000,000

263,000,000

388,000,000

353,000,000

LIQUIDITY (Times)

Cash Ratio

0.19

0.03

0.01

0.17

0.06

Liquid Ratio

1.16

1.01

1.00

1.15

1.08

Current Ratio

1.34

1.20

1.18

1.28

1.25

WORKING CAPITAL CONTROL (Days)

Stock Ratio

14

14

14

9

12

Debtors Ratio

30

29

26

25

74

Creditors Ratio

2

5

3

3

75

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.12

0.00

0.07

0.07

Liabilities Ratio

2.04

2.29

2.32

1.85

1.76

Times Interest Earned Ratio

15.00

61.00

9.00

27.86

28.20

Assets Backing Ratio

2.07

1.93

1.83

2.24

2.11

PERFORMANCE RATIO (%)

Operating Profit Margin

1.36

0.95

0.77

3.00

2.44

Net Profit Margin

1.15

0.77

0.66

2.65

2.35

Return On Net Assets

14.04

9.65

9.38

27.78

21.14

Return On Capital Employed

13.39

8.75

8.79

26.21

19.78

Return On Shareholders' Funds/Equity

11.31

8.09

7.36

24.34

20.25

Dividend Pay Out Ratio (Times)

0.69

0.00

4.05

0.79

0.79

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.62

UK Pound

1

Rs.100.34

Euro

1

Rs.70.67

SGD

1

Rs.47.27

Note : Above are approximate rates obtained from sources believed to be correct

 

 

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.