MIRA INFORM REPORT

 

 

Report No. :

349365

Report Date :

09.11.2015

 

IDENTIFICATION DETAILS

 

Name :

FASHION BOX S.P.A.

 

 

Registered Office :

Via  Marcoai,  1 Casella, 31011 - Asolo (TV) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

08.11.2001

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

·         Manufacture of apparel (except fur apparel)

·         Retail sale of clothing in specialized stores

 

 

No. of Employees :

From 251 to 500

 

 

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 :

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)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA


Company name & address

 

FASHION BOX S.P.A.

 

Via  Marcoai,  1 CASELLA

 

31011  - Asolo  (TV)   -IT-

 

 

Summary

 

Fiscal Code

:

03676290269

Legal Form

:

Joint stock company

start of Activities

:

08/11/2001

Equity

:

Over 2.582.254

Turnover Range

:

100.000.000/150.000.000

Number of Employees

:

from 251 to 500


Activity

 

Manufacture of apparel (except fur apparel)

Retail sale of clothing in specialized stores


Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 03676290269

 

Chamber of Commerce no. : 609644 of Firenze

 

Chamber of Commerce no. : 1920948 of Milano

 

Chamber of Commerce no. : 398322 of Padova

 

Chamber of Commerce no. : 1289739 of Roma

 

Chamber of Commerce no. : 289396 of Treviso since 05/12/2001

 

Chamber of Commerce no. : 352618 of Venezia

 

Firms' Register : TV-2001-62408 of Treviso

 

V.A.T. Code : 03676290269

 

Establishment date

: 08/11/2001

Start of Activities

: 08/11/2001

Legal duration

: 31/12/2050

Nominal Capital

: 10.000.000

Subscribed Capital

: 10.000.000

Paid up Capital

: 10.000.000

 

Legal mail :

FASHIONBOX@LEGALMAIL.IT

 

Members

 

Family Box S.r.l.

 

 

Residence:

Marosticana

, 6

- 36100

Vicenza

(VI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Sinigaglia

Matteo

 

Born in Padova

(PD)

on 10/11/1970

- Fiscal Code : SNGMTT70S10G224I

 

Residence:

Santa Rosa

, 42

- 35141

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013

Managing Director

03/05/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Chin

Lorenzo

 

Born in Treviso

(TV)

on 18/11/1963

- Fiscal Code : CHNLNZ63S18L407T

 

Residence:

Tiziano Vecellio

, 127

- 31022

Preganziol

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

17/05/2006

 

No Prejudicial events are reported

 

No Protests registered

 

Volpi

Eligio

 

Born in Cremona

(CR)

on 23/02/1966

- Fiscal Code : VLPLGE66B23D150P

 

Residence:

Pace

, 1

- 25015

Desenzano del Garda

(BS)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013

Managing Director

03/05/2013

Assistant board Chairman

03/05/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Bettarello

Nadia

 

Born in Vicenza

(VI)

on 09/04/1952

- Fiscal Code : BTTNDA52D49L840F

 

Residence:

Verga

, 8

- 31100

Treviso

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

29/10/2010

 

No Prejudicial events are reported

 

No Protests registered

 

Dametto

Paola

 

Born in Montebelluna

(TV)

on 07/09/1957

- Fiscal Code : DMTPLA57P47F443R

 

Residence:

Della Vittoria

, 1/18

- 31044

Montebelluna

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013

Board Chairman

03/05/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Sinigaglia

Marta

 

Born in Padova

(PD)

on 30/09/1977

- Fiscal Code : SNGMRT77P70G224G

 

Residence:

San Gregorio Barbarigo

, 14

- 35141

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013



Manzonetto

Alberto

 

Born in Vicenza

(VI)

on 09/02/1975

- Fiscal Code : MNZLRT75B09L840O

 

Residence:

Luigi Anelli

, 6

- 20122

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013



Equibox Holding S.p.a.

 

 

Residence:

Via Marcoai

, 1

- 31011

Asolo

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Tugnoli

Guido Armando

 

Born in Milano

(MI)

on 03/07/1964

- Fiscal Code : TGNGRM64L03F205P

 

Residence:

Sandro Sandri

, 2

- 20121

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013



Trevisan

Federico

 

Born in Padova

(PD)

on 27/05/1967

- Fiscal Code : TRVFRC67E27G224Y

 

Residence:

Tirana

, 50

- 35138

Padova

(PD)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/05/2013

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Sinigaglia

Matteo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Vanity S.r.l.

Sant'Angelo di Piove di Sacco (PD) - IT -

01566390249

Managing Director

Active

Registered

Veneto Banca Societa' Cooperativa Per AzIoni

Montebelluna (TV) - IT -

00208740266

Director

Withdrawn

Registered

A. M. 3 S.r.l.

Milano (MI) - IT -

06807190969

Sole Director

Active

Registered

A. M. 3 S.r.l.

Milano (MI) - IT -

06807190969

Sole partner

Active

Registered

Equibox Holding S.p.a.

Asolo (TV) - IT -

04339950265

Managing Director

Withdrawn

Registered

Equibox Holding S.p.a.

Asolo (TV) - IT -

04339950265

Director

Active

Registered

Equibox Holding S.p.a.

Asolo (TV) - IT -

04339950265

Board Chairman

Active

Registered

Entertainment Box Srl

Asolo (TV) - IT -

04685320261

Sole Director

Withdrawn

Registered

A. M. 4 S.r.l.

Asolo (TV) - IT -

04740740263

Sole Director

Active

Registered

 

Volpi

Eligio

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

New Mills S.p.a.

Asolo (TV) - IT -

02029450240

Managing Director

Active

Registered

New Mills S.p.a.

Asolo (TV) - IT -

02029450240

Director

Active

Registered

New Mills S.p.a.

Asolo (TV) - IT -

02029450240

Assistant board Chairman

Active

Registered

Davide E Luigi Volpi - Societa' Per Azioni

Casalromano (MN) - IT -

00136560208

Managing Director

Active

Registered

Davide E Luigi Volpi - Societa' Per Azioni

Casalromano (MN) - IT -

00136560208

Director

Active

Registered

Davide E Luigi Volpi - Societa' Per Azioni

Casalromano (MN) - IT -

00136560208

Board Chairman

Active

Registered

One Box Srl

Asolo (TV) - IT -

04366010488

Managing Director

Active

Registered

One Box Srl

Asolo (TV) - IT -

04366010488

Director

Active

Registered

One Box Srl

Asolo (TV) - IT -

04366010488

Assistant board Chairman

Active

Registered

Equibox Holding S.p.a.

Asolo (TV) - IT -

04339950265

Director

Active

Registered

Frog International S.r.l.

Noventa Padovana (PD) - IT -

03840110286

Managing Director

Withdrawn

Registered

Frog International S.r.l.

Noventa Padovana (PD) - IT -

03840110286

Director

Withdrawn

Registered

Fashion Five S.r.l.

Noventa Padovana (PD) - IT -

03737160287

Director

Withdrawn

Registered

Fashion Five S.r.l.

Noventa Padovana (PD) - IT -

03737160287

Managing Director

Withdrawn

Registered

 

Dametto

Paola

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Family Box S.r.l.

Vicenza (VI) - IT -

04234830158

Managing Director

Withdrawn

Registered

Family Box S.r.l.

Vicenza (VI) - IT -

04234830158

Director

Active

Registered

Family Box S.r.l.

Vicenza (VI) - IT -

04234830158

Board Chairman

Active

Registered

Welcome S.s. Di Buziol Silvia E C.

Montebelluna (TV) - IT -

02428030262

Partner

Active

Registered

Union Studio S.r.l.

Montebelluna (TV) - IT -

02506160262

Sole Director

Withdrawn

Registered

Main Box S.p.a.

Montebelluna (TV) - IT -

03589020266

Managing Director

Active

Registered

Main Box S.p.a.

Montebelluna (TV) - IT -

03589020266

Director

Active

Registered

Main Box S.p.a.

Montebelluna (TV) - IT -

03589020266

Board Chairman

Active

Registered

Beni Lagunari S.r.l.

Montebelluna (TV) - IT -

03932660263

Managing Director

Withdrawn

Registered

Beni Lagunari S.r.l.

Montebelluna (TV) - IT -

03932660263

Director

Withdrawn

Registered

Beni Lagunari S.r.l.

Montebelluna (TV) - IT -

03932660263

Board Chairman

Withdrawn

Registered

Buziol Investimenti S.p.a.

Vicenza (VI) - IT -

03703730246

Director

Active

Registered

Buziol Investimenti S.p.a.

Vicenza (VI) - IT -

03703730246

Sole Director

Withdrawn

Registered

Buziol Investimenti S.p.a.

Vicenza (VI) - IT -

03703730246

Sole partner

Withdrawn

Registered

Buziol Investimenti S.p.a.

Vicenza (VI) - IT -

03703730246

Board Chairman

Active

Registered

Farm Box Societa' Agricola A Responsabilita' Limitata

Montebelluna (TV) - IT -

04528570262

Managing Director

Active

Registered

Farm Box Societa' Agricola A Responsabilita' Limitata

Montebelluna (TV) - IT -

04528570262

Director

Active

Registered

Farm Box Societa' Agricola A Responsabilita' Limitata

Montebelluna (TV) - IT -

04528570262

Board Chairman

Active

Registered

Trullo Box S.s. Di Paola Dametto E C.

Montebelluna (TV) - IT -

92036600267

Partner

Active

Registered


The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Family Box S.r.l.

Vicenza - IT -

04234830158

4.900.000 .Eur

49,00

Equibox Holding S.p.a.

Asolo - IT -

04339950265

5.100.000 .Eur

51,00



Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

One Box Srl

Asolo - IT -

04366010488

50.490 .Eur

51,00

Active

Fashion Five S.r.l.

Noventa Padovana - IT -

03737160287

23.000 .Eur

100,00

Active

New Mills S.p.a.

Asolo - IT -

02029450240

2.580.000 .Eur

100,00

Active

 

 

Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

(Factory)

 

Marcoai

, 1

- 31011

- Asolo

(TV)

- IT -

 

Total Surface: 759 Sq.mt.

 

PHONE

: 04239251-9531

 

FAX

: 0423925299

 

Legal mail

: FASHIONBOX@LEGALMAIL.IT

 

-

Branch

(Warehouse)

since 31/12/2009

 

Sacconi

, 1

- 31010

- Maser

(TV)

- IT -

 

-

Branch

(Warehouse)

since 31/12/2009

 

Mancinelli Luigi

, 21

- 20100

- Milano

(MI)

- IT -

 

-

Branch

(Sales office)

since 31/12/2009

 

Venezia

, 7

- 20100

- Milano

(MI)

- IT -

 

-

Branch

(Warehouse)

since 01/01/2011

 

Mancinelli Luigi

, 21

- 20100

- Milano

(MI)

- IT -

 

-

Branch

(Representative office)

since 01/12/2011

 

Villa Cedri

, 4

- 50100

- Firenze

(FI)

- IT -

 

-

Branch

(Administrative office)

since 01/11/2012

until 31/10/2012

 

Foresto Nuovo

, 150

- 31011

- Asolo

(TV)

- IT -

 

-

Branch

(Store)

since 02/04/2013

 

Giuseppe Toniolo

, 14

- 31030

- Altivole

(TV)

- IT -

 

-

Branch

(Store)

since 02/04/2013

 

Galileo Galilei

, 3/H

- 31011

- Asolo

(TV)

- IT -

 

-

Branch

(Shop)

since 10/10/2014

 

Gae Aulenti

, 4

- 20100

- Milano

(MI)

- IT -

 

Trading Style: REPLAY FEATURING THE STAGE

 

Total Surface: 759 Sq.mt.

 

Employees

: 399

 

Fittings and Equipment for a value of 1.500.000

Eur

 

Stocks for a value of 30.040.000

Eur

 

Trade organization: direct or by agents.

Sales area on a national scale.

The company sells mainly to retailers and local consumers

Main used terms of sale: cash and within 30 days.

The financial mean used for sales is the issue of cheques.

Purchases are mainly paid with terms of 30/90 days.

Subject company generally settles its engagements by issueing of

cheques and cash orders.

 

The subject firm uses the following own selling brands:

- REPLAY and SONS

 

- REPLAY

 

Traded Brands / Suppliers

 

- REPLAY

 

- Family Box Spa

 


Historical Information and/or Firm's Status

 

CEASINGS/INCORPORATIONS/MERGES:

 

Project of merging by taking over of

 

Fashion Box Industries S.p.a.

 

Marcoai

, 1

, 31011

, Asolo

(TV)

- IT -

 

Fiscal Code: 03161720267

 

Date

Merging/splitting-up project:

23/06/2009

 

The firm absorbed by merging of

 

Fashion Box Industries S.p.a.

 

Marcoai

, 1

, 31011

, Asolo

(TV)

- IT -

 

Fiscal Code: 03161720267

 

Date

:

19/11/2009

 

Project of merging by taking over of

 

New Agency S.r.l.

 

Marcoai

, 1

, 31011

, Asolo

(TV)

- IT -

 

Fiscal Code: 02204560268

 

Date

Merging/splitting-up project:

09/06/2010

 

Resolution of merging of

 

Fashion Toys Spa

 

Castellana

, 71

, 31039

, Riese Pio X

(TV)

- IT -

 

Fiscal Code: 03085140261

 

Date

:

21/10/2010

 

The firm absorbed by merging of

 

Fashion Toys Spa

 

Castellana

, 71

, 31039

, Riese Pio X

(TV)

- IT -

 

Fiscal Code: 03085140261

 

Date

:

23/12/2010

 

Project of merging by taking over of

 

Union Dealers S.r.l.

 

Valbona

, 73

, 24010

, Ponteranica

(BG)

- IT -

 

Fiscal Code: 02116970167

 

Date

Merging/splitting-up project:

01/10/2012

 

Resolution of merging of

 

Union Dealers S.r.l.

 

Valbona

, 73

, 24010

, Ponteranica

(BG)

- IT -

 

Fiscal Code: 02116970167

 

Date

:

22/11/2012

 

The firm absorbed by merging of

 

Union Dealers S.r.l.

 

Valbona

, 73

, 24010

, Ponteranica

(BG)

- IT -

 

Fiscal Code: 02116970167

 

Date

:

02/04/2013

Protests

 

Protests checking on the subject firm has given a negative result.



Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.



Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

UNICREDIT BANCA SPA

ASOLO

VIA REGINA CORNARO, 220

31011

Asolo

2008

61481




Financial and Economical Analysis

 

Subject is active since 2001

An eco-fin analysis has been made on the base od the b/s fo the years 2012, 2013 and 2014.

Under the financial profile unstable results are noted. ; in the last financial year a loss was registered (r.o.e. -20,91%)

A loss is registered as to the operating result (-2,88%).

The amount of the operating loss for 2014 is equal to Eur. -5.631.849.

The gross operating margin of the latest financial year is of Eur. 985.464 showing a downward trend as opposed to the previous year.

Company's financial status is balanced since indebtedness is not high (1,03) but with an increase as against the previous accounting period.

With regard to equity capital, an amount of Eur. 82.831.656 is registered. on stable levels.

Total debts recorded amounted to Eur. 107.642.555 (Eur. 19.047.850 of which were m/l term debts) , showing an upward trend if compared to 2013.

The company does not exceed in bank credits; payments average period is instead slightly high (122,01 gg.) however still within the sector's average.

Liquidity is good (1,65)

Accounts receivable average term is 26,75 days. , a value lower than the sector's average.

Cash flow is negative at the end of financial year 2014.

Subordinate employment cost is of Eur. 21.149.642, i.e. 13,22% on total production costs. , whereas the incidence of such costs on sales revenues is equal to 14,19%.

Limited financial charges in relation to sales volume.


Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

149.010.799

Profit (Loss) for the period

-17.319.570

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

147.659.001

Profit (Loss) for the period

1.731.668

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

143.375.977

Profit (Loss) for the period

2.833.796

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

152.863.625

Profit (Loss) for the period

241.218

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

147.289.414

Profit (Loss) for the period

-3.564.498


Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2014 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

Years

2014

2013

2012

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

2.040

4.080

6.120

. . Research,develop. and advert.expens.

4.045.900

3.689.553

2.998.342

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

4.184.909

6.101.952

8.190.723

. . Goodwill

. . Assets in formation and advance paymen.

1.100.414

349.303

55.200

. . Other intangible fixed assets

2.000.299

807.718

878.369

. Total Intangible Fixed Assets

11.333.562

10.952.606

12.128.754

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

1.328.162

360.658

230.581

. . Industrial and commercial equipment

167.313

215.243

66.382

. . Other assets

2.943.009

1.724.584

2.215.712

. . Assets under construction and advances

1.558.361

. Total Tangible fixed assets

5.996.845

2.300.485

2.512.675

. FINANCIAL FIXED ASSETS

. . Equity investments

13.199.156

12.233.359

9.890.207

. . . Equity invest. in subsidiary companies

13.196.536

12.230.739

9.888.623

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

2.620

2.620

1.584

. . Financial receivables

17.800.000

28.900.000

6.000.000

. . . . Within 12 months

17.800.000

28.900.000

6.000.000

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

17.800.000

28.900.000

6.000.000

. . . . Within 12 months

17.800.000

28.900.000

6.000.000

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

30.999.156

41.133.359

15.890.207

Total fixed assets

48.329.563

54.386.450

30.531.636

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.914.926

2.419.748

2.072.032

. . Work in progress and semimanufactured

3.677.941

3.790.904

5.887.586

. . Work in progress on order

. . Finished goods

23.418.276

21.572.127

17.897.482

. . Advance payments

25.855

20.883

33.127

. Total Inventories

30.036.998

27.803.662

25.890.227

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

99.715.794

86.516.330

78.479.150

. . Beyond 12 months

13.364.278

13.185.012

12.717.947

. . Trade receivables

11.071.520

13.294.024

7.161.407

. . . . Within 12 months

11.071.520

13.294.024

7.161.407

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

86.276.629

65.028.818

68.642.585

. . . . Within 12 months

86.276.629

65.028.818

68.642.585

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

1.785.176

929.089

2.230.414

. . . . Within 12 months

1.785.176

929.089

2.230.414

. . . . Beyond 12 months

. . Receivables for anticipated taxes

12.810.700

12.621.408

12.218.279

. . . . Within 12 months

. . . . Beyond 12 months

12.810.700

12.621.408

12.218.279

. . Receivables due from third parties

1.136.047

7.828.003

944.412

. . . . Within 12 months

582.469

7.264.399

444.744

. . . . Beyond 12 months

553.578

563.604

499.668

. Total Credits not held as fixed assets

113.080.072

99.701.342

91.197.097

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

3.181.085

2.245.665

5.198.274

. . Checks

. . Banknotes and coins

21.874

17.572

19.999

. Total Liquid funds

3.202.959

2.263.237

5.218.273

Total current assets

146.320.029

129.768.241

122.305.597

ADJUSTMENT ACCOUNTS

. Discount on loans

906.224

908.712

. Other adjustment accounts

204.662

Total adjustments accounts

906.224

908.712

204.662

TOTAL ASSETS

195.555.816

185.063.403

153.041.895

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

10.000.000

10.000.000

10.000.000

. Additional paid-in capital

500.000

500.000

500.000

. Revaluation reserves

44.000.000

44.000.000

44.000.000

. Legal reserve

2.000.000

2.000.000

2.000.000

. Reserve for Own shares

. Statute reserves

. Other reserves

43.651.226

41.919.558

39.085.358

. Accumulated Profits (Losses)

. Profit( loss) of the year

-17.319.570

1.731.668

2.833.796

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

82.831.656

100.151.226

98.419.154

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

201.780

186.173

173.169

. . Taxation fund, also differed

270.711

417.067

590.923

. . Other funds

2.052.649

1.238.649

1.678.616

Total Reserves for Risks and Charges

2.525.140

1.841.889

2.442.708

Employee termination indemnities

2.524.934

2.667.704

1.886.758

ACCOUNTS PAYABLE

. . . . Within 12 months

88.594.705

67.531.240

46.544.789

. . . . Beyond 12 months

19.047.850

12.840.052

3.739.280

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

58.552.780

30.188.558

15.276.222

. . . . Within 12 months

39.580.315

17.714.874

12.328.854

. . . . Beyond 12 months

18.972.465

12.473.684

2.947.368

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

110.030

115.675

118.140

. . . . Within 12 months

110.030

115.675

118.140

. . . . Beyond 12 months

. . Trade payables

24.750.546

23.055.661

20.760.301

. . . . Within 12 months

24.750.546

23.055.661

20.760.301

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

19.780.849

14.815.746

9.626.673

. . . . Within 12 months

19.780.849

14.815.746

9.626.673

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

1.390.878

7.050.928

2.200.310

. . . . Within 12 months

1.315.493

6.684.560

1.408.398

. . . . Beyond 12 months

75.385

366.368

791.912

. . Due to social security and welfare inst.

1.101.282

1.187.002

878.827

. . . . Within 12 months

1.101.282

1.187.002

878.827

. . . . Beyond 12 months

. . Other payables

1.956.190

3.957.722

1.423.596

. . . . Within 12 months

1.956.190

3.957.722

1.423.596

. . . . Beyond 12 months

Total accounts payable

107.642.555

80.371.292

50.284.069

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

31.531

31.292

9.206

Total adjustment accounts

31.531

31.292

9.206

TOTAL LIABILITIES

195.555.816

185.063.403

153.041.895

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

28.514.462

Civil and fiscal norms relation

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

149.057.805

147.659.001

143.375.977

. Changes in work in progress

1.733.186

1.577.963

-1.543.373

. Changes in semi-manufact. products

. Capitalization of internal work

2.104.996

2.018.860

2.195.257

. Other income and revenues

1.399.612

21.975.793

8.098.891

. . Contributions for operating expenses

18.506

49.759

16.676

. . Different income and revenues

1.381.106

21.926.034

8.082.215

Total value of production

154.295.599

173.231.617

152.126.752

PRODUCTION COSTS

. Raw material,other materials and consum.

88.449.442

84.428.365

75.405.479

. Services received

41.051.888

. Leases and rentals

42.941.985

42.462.226

4.241.587

. Payroll and related costs

21.149.642

19.924.065

16.677.243

. . Wages and salaries

14.771.602

14.051.577

11.872.582

. . Social security contributions

4.567.631

4.326.223

3.527.586

. . Employee termination indemnities

1.047.677

1.067.235

968.068

. . Pension and similar

. . Other costs

762.732

479.030

309.007

. Amortization and depreciation

5.617.313

5.065.582

5.769.216

. . Amortization of intangible fixed assets

4.535.858

3.949.144

3.625.153

. . Amortization of tangible fixed assets

851.455

766.438

804.063

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

230.000

350.000

1.340.000

. Changes in raw materials

-495.178

-302.731

-672.721

. Provisions to risk reserves

1.000.000

750.000

77.136

. Other provisions

. Other operating costs

1.264.244

1.337.096

619.660

Total production costs

159.927.448

153.664.603

143.169.488

Diff. between value and cost of product.

-5.631.849

19.567.014

8.957.264

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

2.146.847

. . In subsidiary companies

2.146.847

. . In associated companies

. . In other companies

. Other financial income

667.980

974.706

289.825

. . Financ.income from receivables

577.175

908.981

. . . Towards subsidiary companies

577.175

908.981

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

90.805

65.725

. . . - Subsidiary companies

33.097

39.190

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

57.708

26.535

. Interest and other financial expense

-949.070

-4.119.324

-2.879.747

. . Towards subsidiary companies

-337.717

-1.465.248

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-611.353

4.119.324

Total financial income and expense

-281.090

-997.771

-2.589.922

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

-11.328.202

-10.538.110

-1.995.000

. . Of equity investments

-11.328.202

-10.538.110

-1.995.000

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

-11.328.202

-10.538.110

-1.995.000

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

9.725

9.873

559.213

. . Gains on disposals

. . Other extraordinary income

9.725

9.873

559.213

. Extraordinary expense

-64.651

-268.749

-847

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-64.651

-268.749

-847

Total extraordinary income and expense

-54.926

-258.876

558.366

Results before income taxes

-17.296.067

7.772.257

4.930.708

. Taxes on current income

23.503

6.040.589

2.096.912

. . current taxes

319.155

6.679.499

2.413.284

. . differed taxes(anticip.)

-342.658

-638.910

-316.372

. Net income for the period

-17.319.570

1.731.668

2.833.796

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-17.319.570

1.731.668

2.833.796

 

RATIOS

Value Type

as at 31/12/2014

as at 31/12/2013

as at 31/12/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,25

0,29

0,20

0,14

Elasticity Ratio

Units

0,75

0,70

0,80

0,84

Availability of stock

Units

0,15

0,15

0,17

0,24

Total Liquidity Ratio

Units

0,59

0,55

0,63

0,53

Quick Ratio

Units

0,02

0,01

0,03

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

1,03

0,65

0,42

3,78

Self Financing Ratio

Units

0,42

0,54

0,64

0,17

Capital protection Ratio

Units

1,09

0,88

0,87

0,66

Liabilities consolidation quotient

Units

0,24

0,23

0,12

0,14

Financing

Units

1,30

0,80

0,51

4,55

Permanent Indebtedness Ratio

Units

0,53

0,62

0,68

0,33

M/L term Debts Ratio

Units

0,11

0,08

0,04

0,09

Net Financial Indebtedness Ratio

Units

0,67

0,28

0,10

1,26

CORRELATION

Fixed assets ratio

Units

2,16

2,13

3,41

1,87

Current ratio

Units

1,65

1,92

2,63

1,17

Acid Test Ratio-Liquidity Ratio

Units

1,31

1,51

2,07

0,79

Structure's primary quotient

Units

1,71

1,84

3,22

1,13

Treasury's primary quotient

Units

0,04

0,03

0,11

0,04

Rate of indebtedness ( Leverage )

%

236,09

184,78

155,50

587,75

Current Capital ( net )

Value

57.725.324

62.237.001

75.760.808

209.248

RETURN

Return on Sales

%

-7,85

4,60

6,00

2,26

Return on Equity - Net- ( R.O.E. )

%

-20,91

1,73

2,88

3,48

Return on Equity - Gross - ( R.O.E. )

%

-20,88

7,76

5,01

12,19

Return on Investment ( R.O.I. )

%

-2,88

10,57

5,85

3,83

Return/ Sales

%

-3,78

13,25

6,25

3,45

Extra Management revenues/charges incid.

%

n.c.

8,85

31,64

20,46

Cash Flow

Value

-11.702.257

6.797.250

8.603.012

50.400

Operating Profit

Value

-5.631.849

19.567.014

8.957.264

68.610

Gross Operating Margin

Value

985.464

25.382.596

14.803.616

124.742

MANAGEMENT

Credits to clients average term

Days

26,75

32,41

17,98

120,68

Debts to suppliers average term

Days

122,01

107,44

90,63

115,81

Average stock waiting period

Days

72,57

67,79

65,01

78,40

Rate of capital employed return ( Turnover )

Units

0,76

0,80

0,94

1,14

Rate of stock return

Units

4,96

5,31

5,54

4,57

Labour cost incidence

%

14,19

13,49

11,63

12,27

Net financial revenues/ charges incidence

%

-0,19

-0,68

-1,81

-1,84

Labour cost on purchasing expenses

%

13,22

12,97

11,65

12,16

Short-term financing charges

%

0,88

5,13

5,73

3,35

Capital on hand

%

131,24

125,33

106,74

87,41

Sales pro employee

Value

225.773

237.393

275.193

245.343

Labour cost pro employee

Value

32.044

32.032

32.010

32.046

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

Market / Territory Data

 

Population living in the province

:

838.732

Population living in the region

:

4.699.950

Number of families in the region

:

1.813.210

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

456

- per non food products

:

2.052

- per energy consume

:

127




Sector Data

 

The values are calculated on a base of 864 significant companies.

The companies cash their credits on an average of 121 dd.

The average duration of suppliers debts is about 116 dd.

The sector's profitability is on an average of 2,26%.

The labour cost affects the turnover in the measure of 12,27%.

Goods are held in stock in a range of 78 dd.

The difference between the sales volume and the resources used to realize it is about 1,14.

The employees costs represent the 12,16% of the production costs.



Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 13.782 protested subjects are found; in the province they count to 2.280.

The insolvency index for the region is 0,30, , while for the province it is 0,28.

Total Bankrupt companies in the province : 3.317.

Total Bankrupt companies in the region : 16.714.

 

 

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.79

UK Pound

1

Rs.99.95

Euro

1

Rs.71.55

 

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

Report Prepared by :

TPT

 

               

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.