MIRA INFORM REPORT

 

 

Report No. :

352406

Report Date :

05.12.2015

 

IDENTIFICATION DETAILS

 

Name :

BLUE GREEN WAVE FROZEN FOOD LIMITED

 

 

Registered Office :

76 Giannaki Aeroporou, Larnaka, 6045

 

 

Country :

Cyprus

 

 

Financials (as on) :

December, 2013

 

 

Date of Incorporation :

15.09.1999

 

 

Com. Reg. No.:

C104896

 

 

Legal Form :

Limited Company

 

 

Line of Business :

Wholesale of other food, including fish, crustaceans and molluscs. This class also includes: - wholesale of feed for pet animals.

 

 

No. of Employees :

19

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Cyprus

B2

B2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

 

CYPRUS - ECONOMIC OVERVIEW

 

The area of the Republic of Cyprus under government control has a market economy dominated by the service sector, which accounts for four-fifths of GDP. Tourism, financial services, and real estate have traditionally been the most important sectors. Cyprus has been a member of the European Union (EU) since May 2004 and adopted the euro as its national currency in January 2008. During the first five years of EU membership, the Cyprus economy grew at an average rate of about 4%, with unemployment between 2004 and 2008 averaging about 4%. However, the economy tipped into recession in 2009 as the ongoing global financial crisis and resulting low demand hit the tourism and construction sectors. An overextended banking sector with excessive exposure to Greek debt added to the contraction. Cyprus’s biggest two banks were among the largest holders of Greek bonds in Europe and had a substantial presence in Greece through bank branches and subsidiaries. Following numerous downgrades of its credit rating, Cyprus lost access to international capital markets in May 2011. In July 2012, Cyprus became the fifth eurozone government to request an economic bailout program from the European Commission, European Central Bank and the International Monetary Fund - known collectively as the "Troika."

 

Shortly after the election of President Nikos ANASTASIADES in February 2013, Cyprus reached an agreement with the Troika on a $10 billion bailout that resulted in losses on uninsured bank deposits. The bailout triggered a two-week bank closure and the imposition of capital controls that were completely withdrawn in April 2015. Cyprus' two largest banks merged and the combined entity was recapitalized through conversion of some large bank deposits to shares and imposition of losses on bank bondholders. As with other EU countries, the Troika conditioned the bailout on passing financial and structural reforms and privatizing state-owned enterprises. Despite downsizing and restructuring, the Cypriot financial sector throughout 2014 remained burdened by the largest stock of non-performing loans (NPLs) in the euro-zone, equal to nearly half of all loans. Since the bailout, Cyprus has received positive appraisals by the Troika but met its first signs of resistance to passing bailout-mandated legislation in 2014. Political disagreements held up passage of contentious legislation required by the Troika to reform bankruptcy rules, delaying disbursal of bailout funds during the second half of the year. In October 2013, a US-Israeli consortium completed preliminary appraisals of hydrocarbon deposits in Cyprus’ exclusive economic zone (EEZ), which revealed an estimated gross mean reserve of about 140 billion cubic meters. Though exploration continues in Cyprus’ EEZ, no additional commercially exploitable reserves were identified during the exploratory drilling in 2014/2015. Nevertheless, developing its offshore hydrocarbon resources remains a critical component to the government’s economic recovery efforts. Industry experts say there may be exploratory and development drilling in 2016 and 2017.

 

Economy - overview: Even though the whole of the island is part of the EU, implementation of the EU "acquis communautaire" has been suspended in the area administered by Turkish Cypriots, known locally as the "Turkish Republic of Northern Cyprus" ("TRNC"), until political conditions permit the reunification of the island. The market-based economy of the TRNC is roughly one-fifth the size of its southern neighbor and is likewise dominated by the service sector with a large portion of the population employed by the government. In 2012 - the latest year for which data are available - the services sector, which includes the public sector, trade, tourism, and education, contributed 58.7% to economic output. In the same year, light manufacturing and agriculture contributed 2.7% and 6.2%, respectively. Manufacturing is limited mainly to food and beverages, furniture and fixtures, construction materials, metal and non-metal products, textiles and clothing. The “TRNC” maintains few economic ties with the Republic of Cyprus outside of trade in construction materials. Since its creation, the "TRNC" has heavily relied on financial assistance from Turkey, which supports the "TRNC" defense, telecommunications, water and postal services. The Turkish Lira is the preferred currency, though foreign currencies are widely accepted in business transactions. The "TRNC" remains vulnerable to the Turkish market and monetary policy because of its use of the Turkish Lira. The "TRNC" weathered the European financial crisis relatively unscathed - compared to the Republic of Cyprus - because of the lack of financial sector development, the health of the Turkish economy, and its separation from the rest of the island. The TRNC economy experienced growth estimated at 2.8% in 2013 and 2.3% in 2014 and is projected to grow 3.8% in 2015.

 

 

Source : CIA

 

Basic Information

 

Registered Name

BLUE GREEN WAVE FROZEN FOOD LIMITED

 

English Name

BLUE GREEN WAVE FROZEN FOOD LIMITED

Registered Address

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

Headquarters:

INDUSTRIAL AREA, Aradippou, 7101, Larnaka, Cyprus

Telephone

+035724533444 / +035799640470

Fax

+35724813321

E-mail

blue_greenwave@cytanet.com.cy

Web Site

www.bluegrenwavefrozenfood.com  (Under construction)

Legal Type

Limited Company

Registration No

C104896

Registration Date

15/09/1999

Start Date

15/09/1999

Years of Operation:

16

Last annual report

31/12/2013

Latest Annual Account Date

31/12/2013

Last return

30/12/2014

Tax Reg No:

VAT: CY10104896S

CINFO ID:

CYC11668824

 

 

Status:

Registered and operational

 

 

Summary

 

Employees

December 2015

December 2013

August 2012

 

Company

 

Company

 

Company

 

Total Number

19

 

16

 

16

 

 

Financial Summary

December 2013

December 2012

December 2011

 

EUR

EUR

EUR

Revenue Sales

2,606,999.00

2,561,859.00

1,751,022.00

Pre Tax Profit

2,146.00

55,093.00

31,274.00

Working Capital

212,034.00

285,320.00

380,590.00

Total Equity

64,647.00

91,224.00

40,381.00

Long Term Debts

522,785.00

574,179.00

597,302.00

Trend

DOWN

UP

-

 

Additional Info:

 

Legal Advisor: MARKOS GEORGIADIS, 16, Kyriakou Matsi, Eagle House, 10th Floor, Agioi Omologites,

Nicosia

 

Correspondent: P.K.P. MANAGEMENT SERVICES LTD, P.O.Box: 42777, 6534, Larnaca, Tel: 24660160

 

Payment

 

Assessment:

Normal Risk

Payment Habits:

Slow but correct

A check against all available information sources revealed that no late payment incidents against Subject Company exist.

 

Financial strength

Moderate

Please note that financial strength and maximum credit were calculated based on the audited financial statements for the year 2013.

 

 

 

Auditors

 

PKP PROFESSIONAL SERVICES LTD

 

 

Business History

 

Date

Event Name

Old Value

New Value

01/01/2008

Authorized Capital Changed

5000.00 CYP

8550.00 EUR

01/01/2008

Paid Up Capital Changed

1000.00 CYP

1710.00 EUR

01/01/2008

Nominal Values of Shares Changed

1.00 CYP

1.71 EUR

 

Previous Locations

 

Registered

From:

To:

77, Giannaki Aeroporou, Larnaka, 6045, , Cyprus,

01/01/2002

01/09/2013

37, Konstantinou Palaiologou Avenue, Larnaka, 6036, , Cyprus,

15/09/1999

01/01/2002

 

 

Capital

 

Authorized Capital

8,550.00

EUR

Issued Capital

1,710.00

EUR

Nominal No Of Shares

5,000.00

 

Issued No Of Shares

1,000.00

 

Nominal value

1.71

EUR

Paid Up

1,710.00

EUR

 

 


Corporate Structure

 

 

 

Directors

Position

Acts As

ID

Occupation

Age

Appointed

Other dir.

 

 

 

CHRISTODOULOU GEORGIOU GEORGIOS

 

Director

 

455261(ID)

 

62

01/09/2013

No

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

 

 

 

GEORGIOU DIMITRA

 

Director

 

540775(ID)

Businesswoman

57

15/09/1999

No

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

 

 

 

Secretary

Position

Acts As

ID

Occupation

Age

Appointed

Other dir.

 

 

 

CHRISTODOULOU GEORGIOU GEORGIOS

 

Company Secretary

 

455261(ID)

Businessman

62

15/09/1999

No

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

Shareholders

ID / Reg. No.

Acts As

Nationality

Shares

%

Shares Breakdown

Class

Type

 

 

 

GEORGIOU DIMITRA

 

540775(ID)

 

CYPRIOT

511

51.10000

-

-

-

 

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

 

 

 

GEORGIOU ELENI

 

830161(ID)

 

CYPRIOT

163

16.30000

-

-

-

 

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

 

 

 

GEORGIOU MARIA

 

845702(ID)

 

CYPRIOT

163

16.30000

-

-

-

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

 

 

GEORGIOU CHRISTIANA

 

896644(ID)

 

CYPRIOT

163

16.30000

-

-

-

 

 

76 Giannaki Aeroporou, Larnaka, 6045, Cyprus

 

Other Directorship:

 

No Information Found

 

 

 

 

 

Other Shareholding:

 

No Information Found

 

 

 

Operation

 

Activity Code

Description

NACE 2.1

4638

Wholesale of other food, including fish, crustaceans and molluscs - - This class also includes: - wholesale of feed for pet animals -

 

 

Line of Business

The company in question was established in order to get involved with the trade and wholesale distribution of frozen food.

Subject's main customers are:
Athienitis Supermarket
Papantoniou Supermarket
Stelios Andreou Supermarket
Olympic Supermarket
Pop life.


Business Activities
Trade of Frozen Food

Industry Classifications – NAICS
» Frozen Food Manufacturing
» Frozen Specialty Food Manufacturing

Subject has 11 vehicles which are used in the running of the business.

 

Export to

Percentage

Comments

The subject does not engage in any export activities.

 

 

Import from

Percentage

 Bangladesh, Belgium, China, Denmark, Estonia, Greece, India, Portugal, Spain, Viet Nam

98%

 

Import Terms

Percentage

Cash Against Documents

 

 

 

Open account

 

 

 

 

Market Territory

 

 

 

 

Local Presence:

100%

 

 

Sales

Subject trades on a wholesale basis (100%)

Terms of sales: cash and up to 90 days credit facilities

 

Purchases

Local Purchases:

2%

Purchasing Terms:

Special agreements

 

 

Premises

 

 

 

Type

Headquarters

Address:

Industrial Area, PO BOX: 42324, 6035, Aradippou, 7101, Larnaka, Cyprus

Country

Cyprus

 

 

Headquarters comprise of

Offices, Warehouse

Headquarters are

Leased

Size (sq m):

900

 

 

Banks

 

HELLENIC BANK PUBLIC COMPANY LIMITED

200 Lemesou, & Athalassas Corner, Strovolos, 2025, Nicosia, Cyprus

EMPORIKI BANK - CYPRUS LIMITED

4 Ionos, Egkomi, 2406, Nicosia, Cyprus

BANK OF CYPRUS PUBLIC COMPANY LIMITED (This includes CYPRUS POPULAR BANK PUBLIC COMPANY LIMITED following the merger of the two companies in 2013)

39 Archiepiskopou Makariou C' Avenue, 2025, Nicosia, Cyprus

SYNERGATIKI PISTOTIKI ETAIREIA MAKRASYKAS -LARNAKAS-EPARCHIAS AMMOCHOSTOU LTD

68 Griva Digeni, Larnaka, 6046, Cyprus

Comment:

Reportedly, an overdraft facility is available and utilized.

 

 

Charges

 

No

Date registered

Date prepared

Type

Description/

No

Amount

Sequence

Beneficiary

1

04/08/2015

28/07/2015

Mortgage

Y866/15

427,000.00 EUR

-

CCS Makrasykas- Larnaka- Eparchia Ammochostou Ltd

2

04/08/2015

28/07/2015

Mortgage

Y863/15

260,000.00 EUR

-

CCS Makrasykas- Larnaka- Eparchia Ammochostou Ltd

3

04/08/2015

23/07/2015

Floating Charge on all Company's Assets

 

300,000.00 EUR

-

CCS Makrasykas- Larnakas- Eparchia Ammochostou Ltd

4

30/08/2011

24/08/2011

Mortgage

Y4144/11

427,000.00 EUR

-

CCS Makrasykas

5

03/08/2009

27/07/2009

Mortgage

Y3411/09

260,000.00 EUR

-

CCS Makrasykas

6

06/02/2007

22/01/2007

Floating Charge on all Company's Assets

 

30,000.00 CYP

-

Emporiki Bank - Cyprus Ltd

 

 

Total Number

Total Amount (EUR)

Mortgage

4

1,374,000.00

Floating Charge on all Company's Assets

2

351,258.04

TOTAL CHARGES

6

1,725,258.04

 

 

Charges History

 

No

Date registered

Date prepared

Date End

Type

Description/ No

Amount

Sequence

Beneficiary

1

29/03/2013

11/03/2013

22/05/2013

Fixed Charge on the Company's Motor Vehicle

 

12,500.00 EUR

-

Cyprus Popular Bank Public Co Ltd

2

03/08/2009

27/07/2009

24/08/2011

Mortgage

Y3410/09

427,000.00 EUR

-

CCS Makrasykas

3

11/12/2008

08/12/2008

27/07/2009

Mortgage

Y8144/08

130,000.00 EUR

-

CCS Makrasykas

4

30/04/2007

23/04/2007

27/07/2009

Mortgage

Y2589/07

250,000.00 CYP

-

CCS Makrasykas

5

27/10/2006

17/10/2006

23/04/2007

Mortgage

Y6308/06

70,000.00 CYP

-

CCS Makrasykas

6

16/12/2005

07/12/2004

17/10/2006

Mortgage

Y5276/04

20,000.00 CYP

-

CCS Makrasykas

7

16/12/2005

19/11/2004

23/04/2007

Mortgage

Y5025/04

30,000.00 CYP

-

CCS Makrasykas

8

08/11/2004

09/03/2004

02/08/2010

Floating Charge on all Company's Assets

 

10,000.00 CYP

-

Hellenic Bank Public Co. Limited

9

14/08/2003

29/07/2003

01/12/2003

Mortgage

Y3087/03

80,000.00 CYP

-

CCS Makrasykas

10

19/11/2001

12/11/2001

23/01/2007

Floating Charge on all Company's Assets

 

15,000.00 CYP

-

Cyprus Popular Bank Public Co Ltd

 

 

Negatives

 

A check against our revealed that no negative payment incidents against the subject company, such as unpaid bills or bankruptcies exist.

 

 

Financial Statement

 

Corporate financial statement

 

Balance Sheet

December  2013

December  2012

December  2011

 

EUR

EUR

EUR

 

FIXED ASSETS

 

 

 

Property, plant and equipment

375,398

380,083

257,093

Total fixed assets

375,398

380,083

257,093

CURRENT ASSETS

 

 

 

Inventories

262,008

478,461

354,114

Trade and other receivables

834,870

525,360

433,481

Tax Refundable

 

 

70

Directors Current Accounts

 

 

80,088

Cash and cash equivalents

472,036

766,337

636,187

Total current assets

1,568,914

1,770,158

1,503,940

Total assets

1,944,312

2,150,241

1,761,033

CAPITAL AND RESERVES

 

 

 

Share capital

1,710

1,710

1,710

Reserves

62,937

89,514

38,671

Total equity

64,647

91,224

40,381

LONG-TERM LIABILITIES

 

 

 

Long-term Borrowings

522,785

574,179

597,302

Total long-term liabilities

522,785

574,179

597,302

CURRENT LIABILITIES

 

 

 

Trade and other payables

195,306

225,722

345,693

Current income tax liabilities

12,423

1,181

 

Bank overdraft

975,048

1,065,458

563,543

 Borrowings

128,427

133,836

214,114

Directors Account

45,676

58,641

 

Total Current Liabilities

1,356,880

1,484,838

1,123,350

Total liabilities

1,879,665

2,059,017

1,720,652

Total equity and liabilities

1,944,312

2,150,241

1,761,033

 

Profit/Loss Account

December  2013

December  2012

December  2011

 

EUR

EUR

EUR

 

 

Sales

2,606,999

2,561,859

1,751,022

Cost of goods sold

1,820,965

1,839,551

1,226,643

Gross profit

786,034

722,308

524,379

Other Operating income

17,256

20,313

20,655

Selling and distribution expenses

485,824

478,504

346,580

Administrative expenses

196,036

87,556

70,966

OPERATING PROFIT/LOSS

121,430

176,561

127,488

Finance costs

119,284

121,468

96,214

Profit/Loss before income tax

2,146

55,093

31,274

Income tax expense

11,243

4,250

6,303

Profit/Loss for the year

-9,097

50,843

24,971

 

 

Key Ratios

December  2013

December  2012

December  2011

PROFITABILITY RATIOS

Gross Profit margin on sales

0.3

0.28

0.30

Return on assets (ROA)

0

0.02

0.01

LIQUIDITY RATIOS

Current Ratio

1.16

1.19

1.34

TURNOVER RATIOS

Sales to Net Working Capital Ratio

12.3

8.98

4.60

Total assets turnover (times)

1.34

1.19

0.99

 

 

Notes

 

December  2013

Please note the following significant changes in the financial statements of 2013 compared to the audited financial statements of 2012:

 

1. Sales increased by 1.76%.

2. Cost of sales decreased by 1.01%

3. Gross profit increased by 8.82%

4. Distribution expenses increased by 1.53%

5. Administrative expenses increased by 123.89%

6. Financial Expenses for 2013 decreased to a total of €119.284 from €87.556 in 2012.

7. Profit before Taxation decreased to €2.146 compared to Profit before Taxation €55.093 in 2012.

8. Current ratio decreased from 1.19 to 1.16. Acceptable ratio varies from industry to industry. For most industries a ration above 1.5 is considered acceptable.

9. Trade and Other Receivables increased by 58.91% whereas Trade and Other Payables decreased by 13.47% in 2013.

10. Inventory decreased by 45.24%

11. Cash and cash equivalent decreased by 38.4%

12. Long-term Borrowings decreased by 8.95%

13. Net cash flows from operations has a positive value in 2013 (€31.346)

 

Financial Estimates

 

 

 

 

 

 

Interview Date:

04 Dec 2015

Submitted:

Estimates

Currency

EUR

-

 

Month Ended:

12

Period Ending

31 Dec 2015

Projected Sales

2500000

Period

31 Dec 2014

Month Ended

12

Sales were

2542216

 

 

Additional Information

We contacted the company in question where we talked to Mr. George Georgiou who confirmed the details of this report and also authorized us to contact the Subject’s accountant in order to obtain the latest audited financial statements for the year 2014. However, Company's accountant informed us that financial statements for the year 2014 are not yet audited.

 

Reportedly, sales turnover for the year 2015 is expected to be at the same level as 2014. According to Mr. Georgiou, despite the recession the company remains sustainable and profitable.

 

 

Contact Information

Name:

Mr. George Georgiou

Position:

company

 

 

Title:

director and company secretary

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.84

UK Pound

1

Rs.101.04

Euro

1

Rs.73.05

CYP

1

Rs.72.54

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

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.