MIRA INFORM REPORT

 

 

Report No. :

353811

Report Date :

09.12.2015

 

IDENTIFICATION DETAILS

 

Name :

ACOT S.R.L.

 

 

Registered Office :

Via                  C. Colombo,      8 B,

20066 – Melzo

 

 

Country :

Italy

 

 

Financials (as on) :

2014

 

 

Date of Incorporation :

11.09.2009

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Wholesale of machine tools

 

 

No. of Employee :

from 1 to 5

 

 

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 :

Small Company

 

 

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)

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

 

ACOT S.R.L.

 

 

Via                  C. Colombo,      8 B,

20066 – Melzo (MI)        -IT-

 

Summary

 

Fiscal Code

:

06725340969

Legal Form

:

Limited liability company

start of Activities

:

17/09/2009

Equity

:

100.000

Turnover Range

:

500.000/750.000

Number of Employees

:

from 1 to 5

 

 

Activity

 

Wholesale of machine tools



Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 06725340969

 

Chamber of Commerce no. : 1910697 of Milano since 17/09/2009

 

Chamber of Commerce no. : 173018 of Piacenza

 

V.A.T. Code : 06725340969

 

Establishment date

: 11/09/2009

Start of Activities

: 17/09/2009

Legal duration

: 31/12/2050

Nominal Capital

: 10.000

Subscribed Capital

: 10.000

Paid up Capital

: 10.000

 

Legal mail :

ACOT@SPT.IT

 

 

Members

 

Monno

Massimo

 

Born in Bari

(BA)

on 06/04/1959

- Fiscal Code : MNNMSM59D06A662B

 

Residence:

G. Battista Scalabrini

, 33

- 29100

Piacenza

(PC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/11/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Dossena

Ernesto

 

Born in Melzo

(MI)

on 22/05/1955

- Fiscal Code : DSSRST55E22F119Q

 

Residence:

S. Maria Bambina

, 12

- 20066

Melzo

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/11/2013

 

No Prejudicial events are reported

 

No Protests registered



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.

 

 

Monno

Massimo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Precision Industries S.R.L.

Piacenza (PC) - IT -

00423750330

Chairman

Withdrawn

Bankrupt

Precision Industries S.R.L.

Piacenza (PC) - IT -

00423750330

Managing Director

Withdrawn

Bankrupt

Precision Industries S.R.L.

Piacenza (PC) - IT -

00423750330

Sole Director

Withdrawn

Bankrupt

Emco S.n.c. Di Dossena Ernesto E Monno Massimo

Melzo (MI) - IT -

08439140966

Partner

Active

Registered

 

Dossena

Ernesto

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Emco S.n.c. Di Dossena Ernesto E Monno Massimo

Melzo (MI) - IT -

08439140966

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

Monno Massimo

Piacenza - IT -

MNNMSM59D06A662B

5.000 .Eur

50,00

Dossena Ernesto

Melzo - IT -

DSSRST55E22F119Q

5.000 .Eur

50,00



Direct Participations

 

The Company under review has no participations in other Companies.

 


Firm's location and structure

 

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

 

-

Legal and operative seat

 

C. Colombo

, 8 B

- 20066

- Melzo

(MI)

- IT -

 

Legal mail

: ACOT@SPT.IT

 

-

Branch

(office)

since 16/11/2009

 

G.b. Scalabrini

, 33

- 29100

- Piacenza

(PC)

- IT -

 

Assistants

: 2

 

Stocks for a value of 45.000

Eur

 

 

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.



Financial and Economical Analysis

 

The company is active since 2009

The latest 2 available b/s have been used.

During the last years, it achieved profits (r.o.e. 47,45% on 2014) and during the last financial year an increase in sales volume was registered (more then 100% in 2014).

The operating result was positive in the last financial year (23,06%) and even better than sector's average.

The amount of the operating result for the year 2014 is of Eur. 62.699 with a more then 100% growth.

A gross operating margine for a value of Eur. 64.804 was reached. growing by more then 100% if compared to the year before.

Very good financial situation: shareholder's equity covers short-terms debts with an indebtedness level equal to 0,34

The equity capital is equal to Eur. 89.162 , recording a -47,79% decrease.

Total indebtedness totalled Eur. 173.690, with a growth equal to 68,13%.

Current liquid assets is positive.

During financial year 2014 the cash flow amounted to Eur. 44.414

Labour cost amounts to Eur. 469, with a 0,09% incidence on production costs. , whereas the incidence on sales revenues is of 0,08%.

Financial incomes cover financial charges.



Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

592.885

Profit (Loss) for the period

42.309

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

91.026

Profit (Loss) for the period

20.939

 


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

 

Years

2014

2013

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

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

. Total Intangible Fixed Assets

2.673

3.505

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

. . Industrial and commercial equipment

. . Other assets

. . Assets under construction and advances

. Total Tangible fixed assets

3.601

3.338

. FINANCIAL FIXED ASSETS

. . Equity investments

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . 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

Total fixed assets

6.274

6.843

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

. . Advance payments

. Total Inventories

44.663

53.900

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

60.899

85.753

. . Beyond 12 months

. . Trade receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . 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

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. Total Credits not held as fixed assets

60.899

85.753

. 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

. . Checks

. . Banknotes and coins

. Total Liquid funds

143.675

127.608

Total current assets

249.237

267.261

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

16.373

Total adjustments accounts

16.373

TOTAL ASSETS

271.884

274.104

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

10.000

10.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

547

. Reserve for Own shares

. Statute reserves

. Other reserves

25.914

139.859

. Accumulated Profits (Losses)

10.392

. Profit( loss) of the year

42.309

20.939

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

89.162

170.798

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

Employee termination indemnities

ACCOUNTS PAYABLE

. . . . Within 12 months

173.690

103.306

. . . . Beyond 12 months

. . 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

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

. . . . Within 12 months

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . 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

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to social security and welfare inst.

. . . . Within 12 months

. . . . Beyond 12 months

. . Other payables

. . . . Within 12 months

. . . . Beyond 12 months

Total accounts payable

173.690

103.306

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

9.032

Total adjustment accounts

9.032

TOTAL LIABILITIES

271.884

274.104

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

592.885

91.026

. Changes in work in progress

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

7.441

. . Contributions for operating expenses

. . Different income and revenues

7.441

Total value of production

600.326

91.026

PRODUCTION COSTS

. Raw material,other materials and consum.

415.565

74.940

. Services received

. Leases and rentals

105.046

18.272

. Payroll and related costs

469

. . Wages and salaries

. . Social security contributions

469

. . Employee termination indemnities

. . Pension and similar

. . Other costs

. Amortization and depreciation

2.105

703

. . Amortization of intangible fixed assets

832

305

. . Amortization of tangible fixed assets

1.273

398

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

. Changes in raw materials

9.237

-35.042

. Provisions to risk reserves

. Other provisions

. Other operating costs

5.205

1.369

Total production costs

537.627

60.242

Diff. between value and cost of product.

62.699

30.784

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

2.613

5

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . 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

2.613

5

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

2.613

5

. Interest and other financial expense

-20

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-20

Total financial income and expense

2.613

-15

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

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

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

1

. . Gains on disposals

. . Other extraordinary income

1

. Extraordinary expense

-1.514

. . Losses on disposals

. . Taxes relating to prior years

-1.514

. . Other extraordinary expense

Total extraordinary income and expense

-1.514

1

Results before income taxes

63.798

30.770

. Taxes on current income

21.489

9.831

. . current taxes

21.489

9.831

. . differed taxes(anticip.)

. Net income for the period

42.309

20.939

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

42.309

20.939

 

 

RATIOS

Value Type

as at 31/12/2014

as at 31/12/2013

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,02

0,02

0,10

Elasticity Ratio

Units

0,92

0,98

0,87

Availability of stock

Units

0,16

0,20

0,21

Total Liquidity Ratio

Units

0,75

0,78

0,61

Quick Ratio

Units

0,53

0,47

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,34

n.c.

4,04

Self Financing Ratio

Units

0,33

0,62

0,16

Capital protection Ratio

Units

0,41

0,82

0,59

Liabilities consolidation quotient

Units

n.c.

n.c.

0,11

Financing

Units

1,95

0,60

4,85

Permanent Indebtedness Ratio

Units

0,33

0,62

0,26

M/L term Debts Ratio

Units

n.c.

n.c.

0,07

Net Financial Indebtedness Ratio

Units

n.c.

n.c.

1,01

CORRELATION

Fixed assets ratio

Units

14,21

24,96

2,12

Current ratio

Units

1,43

2,59

1,16

Acid Test Ratio-Liquidity Ratio

Units

1,18

2,07

0,88

Structure's primary quotient

Units

14,21

24,96

1,40

Treasury's primary quotient

Units

0,83

1,24

0,04

Rate of indebtedness ( Leverage )

%

304,93

160,48

620,22

Current Capital ( net )

Value

75.547

163.955

131.414

RETURN

Return on Sales

%

7,49

23,78

2,27

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

%

47,45

12,26

6,70

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

%

71,55

18,02

18,85

Return on Investment ( R.O.I. )

%

23,06

11,23

4,76

Return/ Sales

%

10,58

33,82

3,70

Extra Management revenues/charges incid.

%

67,48

68,02

28,15

Cash Flow

Value

44.414

21.642

39.655

Operating Profit

Value

62.699

30.784

63.123

Gross Operating Margin

Value

64.804

31.487

99.042

MANAGEMENT

Credits to clients average term

Days

n.c.

n.c.

119,16

Debts to suppliers average term

Days

n.c.

n.c.

116,83

Average stock waiting period

Days

27,12

213,17

58,39

Rate of capital employed return ( Turnover )

Units

2,18

0,33

1,36

Rate of stock return

Units

13,27

1,69

6,14

Labour cost incidence

%

0,08

n.c.

8,98

Net financial revenues/ charges incidence

%

0,44

-0,02

-1,08

Labour cost on purchasing expenses

%

0,09

n.c.

8,98

Short-term financing charges

%

n.c.

0,02

2,60

Capital on hand

%

45,86

301,13

73,17

Sales pro employee

Value

394.001

Labour cost pro employee

Value

34.340

 

 

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

:

3.839.216

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

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

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114



Sector Data

 

The values are calculated on a base of 2.551 significant companies.

The companies cash their credits on an average of 119 dd.

The average duration of suppliers debts is about 117 dd.

The sector's profitability is on an average of 2,27%.

The labour cost affects the turnover in the measure of 8,98%.

Goods are held in stock in a range of 58 dd.

The difference between the sales volume and the resources used to realize it is about 1,36.

The employees costs represent the 8,98% of the production costs.



Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 50.886 protested subjects are found; in the province they count to 24.765.

The insolvency index for the region is 0,55, , while for the province it is 0,66.

Total Bankrupt companies in the province : 22.523.

Total Bankrupt companies in the region : 39.612.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.80

UK Pound

1

Rs.100.49

Euro

1

Rs.72.52

EURO

1

Rs. 73.05

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

Report Prepared by :

ASH

 


 

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.