MIRA INFORM REPORT

 

 

Report No. :

353022

Report Date :

11.12.2015

 

IDENTIFICATION DETAILS

 

Name :

GUM BASE COMPANY - S.P.A.

 

 

Registered Office :

Via Nerviano, 0025  20020 - Lainate (MI)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

20.12.1967

 

 

Legal Form :

Joint stock company with sole shareholder

 

 

Line of Business :

Manufacture of cocoa, chocolate, sweets and confectionery.

 

 

No. of Employee :

From 131 to 150

           

 

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

 

Maximum Credit Limit :

EUR 250.000 -

 

 

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 and address

 

GUM BASE COMPANY - S.P.A.

 

Via Nerviano, 0025  20020 - Lainate (MI) -IT-

 

 

 

Summary

 

Fiscal Code

:

00734730153

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

20/12/1967

Equity

:

Over 2.582.254

Turnover Range

:

50.000.000/75.000.000

Number of Employees

:

from 131 to 150

Group

:

GUM BASE

 

 

Activity

 

Manufacture of cocoa, chocolate, sweets and confectionery

 

 

CREDIT LIMIT

 

Credit Opinion

:

250.000 -

 

 

Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 00734730153

 

Foreign Trade Reg. no. : MI000782 since 02/12/1991

 

Foreign Trade Reg. no. : 782 of Milano since 02/12/1991

 

Foreign Trade Reg. no. : 000782 of Milano since 02/12/1991

 

Chamber of Commerce no. : 752936 of Milano since 10/01/1968

 

Firms' Register : MI146-134353 of Milano since 19/02/1996

 

V.A.T. Code : 00734730153

 

Tribunal Co. Register : 134353 of

 

Foundation date

: 20/12/1967

Establishment date

: 20/12/1967

Start of Activities

: 20/12/1967

Legal duration

: 31/12/2050

Nominal Capital

: 516.000

Subscribed Capital

: 516.000

Paid up Capital

: 516.000

 

Legal mail :

GUMBASE@PEC.IT

 

 

Members

 

Perfetti Van Melle S.p.a.

 

 

Residence:

Xxv Aprile

, 7

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

 

No Prejudicial events are reported

 

No Protests registered

 

Negri Clementi

Gianfranco

 

Born in Roma

(RM)

on 12/06/1931

- Fiscal Code : NGRGFR31H12H501R

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

07/05/2015

 

Hartmann

Holger

 

Born in Hannover

( )

on 01/08/1963

- Fiscal Code : HRTHGR63M01Z112Y

 

Residence:

Vicolo Di Camar

, 3

- 06926

Montagnola

- CH -

 

Position

Since

Shares Amount

% Ownership

Director

07/05/2015

Managing Director

07/05/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Bose'

Achille Carlo

 

Born in Lainate

(MI)

on 04/11/1950

- Fiscal Code : BSOCLL50S04E415D

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

07/05/2015

Board Chairman

07/05/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Del Viscio

Giovanna

 

Born in Milano

(MI)

on 22/09/1968

- Fiscal Code : DLVGNN68P62F205X

 

Residence:

Campania

, 26/A

- 20133

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

19/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Ripa

Roberto

 

Born in Littleborough

( )

on 27/09/1970

- Fiscal Code : RPIRRT70P27Z114E

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Di Mento

Antonio Andrea

 

Born in Milano

(MI)

on 30/05/1971

- Fiscal Code : DMNNNN71E30F205J

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Fochi

Gianluca

 

Born in Luino

(VA)

on 18/12/1968

- Fiscal Code : FCHGLC68T18E734E

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Villa

Matteo

 

Born in Lecco

(CO)

on 22/08/1964

- Fiscal Code : VLLMTT64M22E507S

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Moneta

Monica Angela

 

Born in Lainate

(MI)

on 17/07/1962

- Fiscal Code : MNTMCN62L57E415P

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Pastori

Carlo

 

Born in Rho

(MI)

on 23/07/1962

- Fiscal Code : PSTCRL62L23H264J

 

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

06/05/2014

 

No Prejudicial events are reported

 

No Protests registered

 

Terrevazzi

Massimo

 

Born in Rho

(MI)

on 11/05/1962

- Fiscal Code : TRRMSM62E11H264Z

 

Residence:

Minister Nelissenstraat

, 2

Breda

- NL -

 

Position

Since

Shares Amount

% Ownership

Director

07/05/2015

 

Allasia

Fabio Umberto Daniele

 

Born in Milano

(MI)

on 08/01/1968

- Fiscal Code : LLSFMB68A08F205N

 

=

Residence:

Nerviano

, 25

- 20020

Lainate

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/12/2012

 

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.

 

Perfetti Van Melle S.p.a.

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

La Giulia Ind. S.p.a.

Gorizia (GO) - IT -

00312110315

Sole partner

Active

Registered

Gelco S.r.l.

Castellalto (TE) - IT -

00170860316

Partner

Active

Registered

Perfetti Van Melle Italia S.r.l.

Lainate (MI) - IT -

05023760969

Sole partner

Active

Registered

 

Hartmann

Holger

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

La Giulia Ind. S.p.a.

Gorizia (GO) - IT -

00312110315

Managing Director

Active

Registered

La Giulia Ind. S.p.a.

Gorizia (GO) - IT -

00312110315

Director

Active

Registered

La Giulia Ind. S.p.a.

Gorizia (GO) - IT -

00312110315

Managing Director

Withdrawn

Registered

La Giulia Ind. S.p.a.

Gorizia (GO) - IT -

00312110315

Board Chairman

Active

Registered

Gelco S.r.l.

Castellalto (TE) - IT -

00170860316

Sole Director

Active

Registered

Perfetti Van Melle Italia S.r.l.

Lainate (MI) - IT -

05023760969

Managing Director

Active

Registered

Perfetti Van Melle Italia S.r.l.

Lainate (MI) - IT -

05023760969

Director

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

Perfetti Van Melle S.p.a.

Lainate - IT -

04219660158

100,00

 

 

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

SHANGHAI GUMBASE FOOD COMPANY LTD

Chonggu Town, Qingpu Dist - CN -

981.437 .Eur

100,00

Active

Energia E Impresa S.p.a.

Gallarate - IT -

02458260128

4.000.000 .Eur

1,05

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

(Factory)

 

Nerviano

, 0025

- 20020

- Lainate

(MI)

- IT -

 

PHONE

: 02931721

 

FAX

: 0293570533

 

Email

: gumbase@gumbase.com

 

Legal mail

: GUMBASE@PEC.IT

 

Employees

: 148

 

Assistants

: 1

 

Fittings and Equipment for a value of 6.770.000

Eur

 

Stocks for a value of 7.350.000

Eur

 

Trade organization: direct or by agents.

Sales area on a national scale.

The products distribution is carried out by distributors.

Transports are mainly done using own vehicles and third parties ones

The company sells mainly to wholesalers.

To purchase foreign products the firm uses the following channels :

- distributors

 

- its own sales net-work

 

- direct orders to foreign companies

Export represents from 20% to 50% of the global turnover.

Products abroad are placed by :

- importers

 

- its own sales net-work

 

- its own agents

 

- direct orders from foreign companies

Subject generally proposes terms of sale between 30 and 60 days.

Financial means used for sale: bank transfers and bank orders.

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

Main used payment modalities are by cash orders and bank transfers.

 

Import comes generally from the following nations:

- Austria

 

- Belgium

 

- Italy

 

-

 

Export is mainly towards:

- Gabon

 

 

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

BANCA INTESASANPAOLO S.P.A.

CARIPLO - LAINATE

VIA RE UMBERTO I, 17

20020

Lainate (MI)

3069

33220



Financial and Economical Analysis

 

The company is active since 1967

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

During the last years, it achieved profits (r.o.e. 0,39% on 2014) with a stable trend in the turnover.

The operating result in 2014 was positive (4,3%) falling within the field's average.

An operating result of Eur. 2.886.589 has been registered. ,showing stability in respect to the value of 2013.

The G.O.M. amounted to Eur. 5.801.474 , stable if compared to the year before.

Indebtedness is scanty since debts are lower than liquidity.

With regard to equity capital, an amount of Eur. 54.818.950 is registered. , stable in comparison with the value of the previous year.

Eur. 8.894.045 is the amount of total debts, both commercial and of different nature, , a more or less stable value.

Bank and suppliers credit recourse is limited, 57,49 gg. is payment average period which is also lower than the sector average.

The management determines a good range of liquidity.

Trade credits average terms are 26,45 days. , shorter than the sector's average.

During financial year 2014 the cash flow amounted to Eur. 3.126.232

During 2014 financial year labour costs amounted to Eur. 8.718.385, with a 13,61% incidence on production costs. , with a 12,97% incidence on turnover.

The financial management is marked by a high incidence of financial charges in relation to sales revenues (-3,65%).



Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

67.210.280

Profit (Loss) for the period

211.347

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

67.715.133

Profit (Loss) for the period

1.446.558

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

75.456.378

Profit (Loss) for the period

5.684.817

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

80.114.748

Profit (Loss) for the period

2.164.645

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

65.834.784

Profit (Loss) for the period

6.789.517



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

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

47.660

18.468

30.565

. Total Intangible Fixed Assets

47.660

18.468

30.565

. TANGIBLE FIXED ASSETS

. . Real estate

2.485.858

3.024.774

3.493.687

. . Plant and machinery

6.559.950

7.496.928

8.464.313

. . Industrial and commercial equipment

207.931

169.581

83.255

. . Other assets

269.432

249.758

281.848

. . Assets under construction and advances

547.346

359.124

126.979

. Total Tangible fixed assets

10.070.517

11.300.165

12.450.082

. FINANCIAL FIXED ASSETS

. . Equity investments

1.025.391

1.025.391

1.025.391

. . . Equity invest. in subsidiary companies

1.025.391

1.025.391

1.025.391

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

4.000.000

4.000.000

. . . . Within 12 months

4.000.000

4.000.000

. . . . 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

4.000.000

4.000.000

. . . . Within 12 months

4.000.000

4.000.000

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

1.025.391

5.025.391

5.025.391

Total fixed assets

11.143.568

16.344.024

17.506.038

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

6.389.048

6.536.919

7.971.373

. . Work in progress and semimanufactured

174.718

243.653

267.065

. . Work in progress on order

. . Finished goods

782.254

1.027.349

1.136.740

. . Advance payments

. Total Inventories

7.346.020

7.807.921

9.375.178

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

18.793.775

17.403.779

21.708.946

. . Beyond 12 months

297.658

297.658

297.658

. . Trade receivables

4.938.372

4.654.123

5.760.620

. . . . Within 12 months

4.938.372

4.654.123

5.760.620

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

7.288

18.061

25.592

. . . . Within 12 months

7.288

18.061

25.592

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

3.188.207

4.280.588

5.613.822

. . . . Within 12 months

2.890.549

3.982.930

5.316.164

. . . . Beyond 12 months

297.658

297.658

297.658

. . Fiscal Receivables

1.733.819

1.014.250

580.452

. . . . Within 12 months

1.733.819

1.014.250

580.452

. . . . Beyond 12 months

. . Receivables for anticipated taxes

7.671

83.901

14.587

. . . . Within 12 months

7.671

83.901

14.587

. . . . Beyond 12 months

. . Receivables due from third parties

9.216.076

7.650.514

10.011.531

. . . . Within 12 months

9.216.076

7.650.514

10.011.531

. . . . Beyond 12 months

. Total Credits not held as fixed assets

19.091.433

17.701.437

22.006.604

. 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

29.491.207

26.407.215

16.859.876

. . Checks

. . Banknotes and coins

1.020

621

2.906

. Total Liquid funds

29.492.227

26.407.836

16.862.782

Total current assets

55.929.680

51.917.194

48.244.564

ADJUSTMENT ACCOUNTS

. Discount on loans

111.858

125.179

140.295

. Other adjustment accounts

Total adjustments accounts

111.858

125.179

140.295

TOTAL ASSETS

67.185.106

68.386.397

65.890.897

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

516.000

516.000

516.000

. Additional paid-in capital

. Revaluation reserves

10.426.410

10.426.410

10.426.410

. Legal reserve

103.748

103.748

103.748

. Reserve for Own shares

. Statute reserves

. Other reserves

3.207.624

3.207.622

3.207.623

. Accumulated Profits (Losses)

40.353.821

38.907.263

33.222.446

. Profit( loss) of the year

211.347

1.446.558

5.684.817

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

54.818.950

54.607.601

53.161.044

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

403.313

379.059

505.870

. . Other funds

Total Reserves for Risks and Charges

403.313

379.059

505.870

Employee termination indemnities

1.824.760

1.957.486

1.942.983

ACCOUNTS PAYABLE

. . . . Within 12 months

8.894.045

10.132.589

8.999.702

. . . . 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

8.290.512

8.993.898

6.673.160

. . . . Within 12 months

8.290.512

8.993.898

6.673.160

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

415.992

511.088

. . . . Within 12 months

415.992

511.088

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

10.999

9.760

957.255

. . . . Within 12 months

10.999

9.760

957.255

. . . . Beyond 12 months

. . Due to the tax authorities

197.032

227.837

322.002

. . . . Within 12 months

197.032

227.837

322.002

. . . . Beyond 12 months

. . Due to social security and welfare inst.

365.867

383.956

365.869

. . . . Within 12 months

365.867

383.956

365.869

. . . . Beyond 12 months

. . Other payables

29.635

101.146

170.328

. . . . Within 12 months

29.635

101.146

170.328

. . . . Beyond 12 months

Total accounts payable

8.894.045

10.132.589

8.999.702

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

1.244.038

1.309.662

1.281.298

Total adjustment accounts

1.244.038

1.309.662

1.281.298

TOTAL LIABILITIES

67.185.106

68.386.397

65.890.897

 

 

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

67.210.280

67.715.133

75.456.378

. Changes in work in progress

-314.030

-132.803

-1.096.266

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

41.037

114.491

151.729

. . Contributions for operating expenses

. . Different income and revenues

41.037

114.491

151.729

Total value of production

66.937.287

67.696.821

74.511.841

PRODUCTION COSTS

. Raw material,other materials and consum.

46.513.839

45.598.440

50.296.832

. Services received

5.567.049

. Leases and rentals

5.465.706

5.747.923

152.932

. Payroll and related costs

8.718.385

8.883.603

8.436.634

. . Wages and salaries

6.180.772

6.244.174

5.924.410

. . Social security contributions

2.033.399

2.121.557

1.947.985

. . Employee termination indemnities

361.585

406.709

465.573

. . Pension and similar

. . Other costs

142.629

111.163

98.666

. Amortization and depreciation

2.914.885

3.224.682

3.271.696

. . Amortization of intangible fixed assets

56.751

66.460

166.773

. . Amortization of tangible fixed assets

2.793.097

3.102.033

3.034.493

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

65.037

56.189

70.430

. Changes in raw materials

252.831

1.222.589

1.246.971

. Provisions to risk reserves

. Other provisions

. Other operating costs

185.052

141.644

250.730

Total production costs

64.050.698

64.818.881

69.222.844

Diff. between value and cost of product.

2.886.589

2.877.940

5.288.997

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

55.031

42.269

115.251

. . Financ.income from receivables

10.854

23.064

87.492

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

10.854

23.064

87.492

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

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

44.177

19.205

27.759

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

10.740

17.541

20.249

. . . - Other companies

33.437

1.664

7.510

. Interest and other financial expense

-2.510.966

-748.269

1.142.168

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-2.510.966

-748.269

-1.142.168

Total financial income and expense

-2.455.935

-706.000

1.257.419

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

19.764

35.902

2.380.151

. . Gains on disposals

. . Other extraordinary income

19.764

35.902

2.380.151

. Extraordinary expense

-457.764

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-457.764

Total extraordinary income and expense

19.764

35.902

1.922.387

Results before income taxes

450.418

2.207.842

8.468.803

. Taxes on current income

239.071

761.284

2.783.986

. . current taxes

239.071

957.408

2.372.534

. . differed taxes(anticip.)

-196.124

411.452

. Net income for the period

211.347

1.446.558

5.684.817

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

211.347

1.446.558

5.684.817

 

 

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

0,17

0,24

0,27

0,36

Elasticity Ratio

Units

0,83

0,76

0,73

0,58

Availability of stock

Units

0,11

0,11

0,14

0,12

Total Liquidity Ratio

Units

0,72

0,65

0,59

0,42

Quick Ratio

Units

0,44

0,39

0,26

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

n.c.

n.c.

n.c.

2,08

Self Financing Ratio

Units

0,82

0,80

0,81

0,22

Capital protection Ratio

Units

0,99

0,96

0,88

0,66

Liabilities consolidation quotient

Units

0,21

0,19

0,22

0,27

Financing

Units

0,16

0,19

0,17

3,08

Permanent Indebtedness Ratio

Units

0,84

0,83

0,84

0,46

M/L term Debts Ratio

Units

0,03

0,03

0,03

0,12

Net Financial Indebtedness Ratio

Units

0,00

0,00

0,00

0,69

CORRELATION

Fixed assets ratio

Units

5,08

3,46

3,15

1,16

Current ratio

Units

6,29

5,12

5,36

1,14

Acid Test Ratio-Liquidity Ratio

Units

5,46

4,35

4,32

0,86

Structure's primary quotient

Units

4,92

3,34

3,04

0,68

Treasury's primary quotient

Units

3,32

2,61

1,87

0,02

Rate of indebtedness ( Leverage )

%

122,56

125,23

123,95

438,55

Current Capital ( net )

Value

47.035.635

41.784.605

39.244.862

177.800

RETURN

Return on Sales

%

4,65

6,90

11,87

4,57

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

%

0,39

2,65

10,69

4,28

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

%

0,82

4,04

15,93

11,42

Return on Investment ( R.O.I. )

%

4,30

4,21

8,03

3,74

Return/ Sales

%

4,29

4,25

7,01

3,72

Extra Management revenues/charges incid.

%

7,32

50,26

107,48

25,24

Cash Flow

Value

3.126.232

4.671.240

8.956.513

140.498

Operating Profit

Value

2.886.589

2.877.940

5.288.997

117.422

Gross Operating Margin

Value

5.801.474

6.102.622

8.560.693

261.449

MANAGEMENT

Credits to clients average term

Days

26,45

24,74

27,48

110,74

Debts to suppliers average term

Days

57,49

66,04

52,32

117,18

Average stock waiting period

Days

39,35

41,51

44,73

43,75

Rate of capital employed return ( Turnover )

Units

1,00

0,99

1,15

0,99

Rate of stock return

Units

9,15

8,67

8,05

8,23

Labour cost incidence

%

12,97

13,12

11,18

15,09

Net financial revenues/ charges incidence

%

-3,65

-1,04

1,67

-1,50

Labour cost on purchasing expenses

%

13,61

13,71

12,19

14,79

Short-term financing charges

%

28,23

7,38

n.c.

2,72

Capital on hand

%

99,96

100,99

87,32

100,97

Sales pro employee

Value

247.096

244.458

286.906

231.895

Labour cost pro employee

Value

32.052

32.070

32.078

32.825

 

 

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 335 significant companies.

 

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 117 dd.

The sector's profitability is on an average of 4,57%.

The labour cost affects the turnover in the measure of 15,09%.

Goods are held in stock in a range of 44 dd.

The difference between the sales volume and the resources used to realize it is about 0,99.

The employees costs represent the 14,79% 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.66.79

UK Pound

1

Rs.101.37

Euro

1

Rs.73.46

EUR

1

Rs.73.05

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

Report Prepared by :

ANK

 


 

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.