MIRA INFORM REPORT

 

 

Report No. :

353822

Report Date :

11.12.2015

 

IDENTIFICATION DETAILS

 

Name :

SSAB SWEDISH STEEL PTE. LTD.

 

 

Registered Office :

23, Neythal Road, 03-02, 628588,

 

 

Country :

Singapore.

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

03.07.1995

 

 

Com. Reg. No.:

199504644-H

 

 

Legal Form :

Private limited

 

 

Line of Business :

Subject is engaged in trading of structural metal products, steel plates.

 

 

No. of Employee :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Clear

 

 

NOTES :

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. Unemployment is very low. The economy depends heavily on exports, particularly of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 


 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

199504644-H

COMPANY NAME

:

SSAB SWEDISH STEEL PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

03/07/1995

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

23, NEYTHAL ROAD, 03-02, 628588, SINGAPORE.

BUSINESS ADDRESS

:

23 NEYTHAL ROAD BLK P, 03-02, 628588, SINGAPORE.

TEL.NO.

:

65-68631622

FAX.NO.

:

65-68630622

CONTACT PERSON

:

YEO LEE YONG ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF STRUCTURAL METAL PRODUCTS, STEEL PLATES

ISSUED AND PAID UP CAPITAL

:

60,067,500.00 ORDINARY SHARE, OF A VALUE OF SGD 60,067,500.00 

SALES

:

USD 151,399,478 [2014]

NET WORTH

:

USD (1,027,018) [2014]

STAFF STRENGTH

:

n/a [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

SLOW

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

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

The Subject is principally engaged in the (as a / as an) trading of structural metal products, steel plates.

 

The immediate holding company of the Subject is SSAB APAC HOLDING AB, a company incorporated in SWEDEN.

 

Share Capital History

Date

Issue & Paid Up Capital

09/12/2015

SGD 0.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

SSAB APAC HOLDING AB

P.O. BOX 70, SE-101, 21, STOCKHOLM

T13UF2792K

60,067,500.00

100.00

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

------

60,067,500.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MS. YEO LEE YONG

Address

:

602, WOODLANDS DRIVE 42, 07-55, 730602, SINGAPORE.

IC / PP No

:

S7674179D

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2015

 

DIRECTOR 2

 

Name Of Subject

:

LARS JORGEN GUSTAFSSON

Address

:

SVAMPVAGEN 22, 725, 91, VASTERAS, SWEDEN.

IC / PP No

:

88376798

Nationality

:

SWEDE

Date of Appointment

:

27/05/2013



MANAGEMENT

 

 

1)

Name of Subject

:

YEO LEE YONG

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPE RS LLP

Auditor' Address

:

N/A

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. TEY CHAI WEE

IC / PP No

:

S8379413E

New IC No

:

830324-01-5472

Address

:

298, YISHUN STREET 20, 12-53, 760298, SINGAPORE.

 

 

 

 

 

 

BANKING


No Banker found in our databank. 

 

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation. 

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose any information on its trade suppliers. 

The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

STRUCTURAL METAL PRODUCTS, STEEL PLATES

 

Total Number of Employees:

 

YEAR

2015

2014

2013


N/A

N/A

COMPANY

n/a

20

20

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of structural metal products, steel plates. 

The Subject refused to disclose any information on its business operations. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68631622

Match

:

N/A

Address Provided by Client

:

23 NEYTHAL ROAD BLK P, 03-02,628588,SINGAPORE

Current Address

:

23 NEYTHAL ROAD BLK P, 03-02, 628588, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information.

She refused to disclose the Subject's number of employees.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

952.03%

]

Return on Net Assets

:

Unfavourable

[

952.03%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject could be more efficient in controlling its operating costs and had managed to reduce its losses during the year. Although the Subject's returns showed positive figures it is not reflective of the true situation. The Subject incurred losses during the year and its shareholders' funds have turned red. The positive returns on shareholders' funds is the result of losses divided by negative shareholders' funds. The Subject's management was inefficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Unfavourable

[

70 Days

]

Debtor Ratio

:

Unfavourable

[

84 Days

]

Creditors Ratio

:

Favourable

[

1 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.68 Times

]

Current Ratio

:

Unfavourable

[

0.98 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

Although the Subject's turnover decreased, its losses also decreased during the year. This could be the result of more efficient control in its operating costs. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : POOR

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

Manufacturing *

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

Textiles

122.1

100.0

104.0

87.1

74.9

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

Printing & Media

103.5

100.0

93.0

86.1

80.3

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

Basic Metals

102.2

100.0

90.6

76.5

98.3

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

Electronic Components

113.6

100.0

90.6

94.3

95.0

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

Construction

14.20

20.50

28.70

-

22.00

Real Estate

21.3

25.4

31.9

-

145.1

 

Services

Electricity, Gas & Water

4.00

7.00

6.30

-

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

Government Services

9.70

6.90

6.00

-

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1995, the Subject is a Private Limited company, focusing on trading of structural metal products, steel plates. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. Presently, the issued and paid up capital of the Subject stands at SGD 60,067,500. The Subject have a strong support from its holding company. 


Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject. 


Due to the challenging market conditions, the Subject's business performance seems to be deteriorating and losses incurred. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -1,027,018. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations. 

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts. 


The industry shows an upward trend and this trend is very likely to sustain in the near terms. 


Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

PROFIT AND LOSS ACCOUNT

 

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

SSAB SWEDISH STEEL PTE. LTD.

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

SUMMARY

Currency

USD

USD

USD

USD

SGD

TURNOVER

151,399,478

192,609,844

243,470,532

95,756,940

22,260,646

Other Income

369,082

161,307

53,783

168,732

-

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

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

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

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

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

Total Turnover

151,768,560

192,771,151

243,524,315

95,925,672

22,260,646

Costs of Goods Sold

(153,839,225)

(199,834,114)

(247,321,589)

(89,205,462)

-

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

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

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

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

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

Gross Profit

(2,070,665)

(7,062,963)

(3,797,274)

6,720,210

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(9,777,554)

(15,179,446)

(6,618,675)

3,518,003

2,724,527

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(9,777,554)

(15,179,446)

(6,618,675)

3,518,003

2,724,527

Taxation

-

7,536

37,965

(661,852)

(452,186)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(9,777,554)

(15,171,910)

(6,580,710)

2,856,151

2,272,341

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(11,216,550)

3,955,360

10,536,070

7,679,919

(2,272,341)

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

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

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

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

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

As restated

(11,216,550)

3,955,360

10,536,070

7,679,919

(2,272,341)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(20,994,104)

(11,216,550)

3,955,360

10,536,070

0

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(20,994,104)

(11,216,550)

3,955,360

10,536,070

0

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Term loan / Borrowing

-

58,215

309,273

-

-

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

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

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

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

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

-

58,215

309,273

-

-

-

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

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

-

-

DEPRECIATION (as per notes to P&L)

101,214

30,229

28,971

28,233

-

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

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

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

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

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

101,214

30,229

28,971

28,233

-

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

SSAB SWEDISH STEEL PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

486,298

60,459

46,051

48,901

85,006

Others

7,500

7,500

7,500

7,500

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

7,500

7,500

7,500

7,500

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

493,798

67,959

53,551

56,401

85,006

Stocks

29,237,867

29,048,232

40,222,273

12,152,990

-

Trade debtors

34,977,723

34,268,746

71,533,045

30,691,624

-

Other debtors, deposits & prepayments

308,774

276,861

177,124

158,773

-

Short term deposits

15,517,300

7,992,900

-

-

-

Amount due from subsidiary companies

177,900

-

-

-

-

Cash & bank balances

13,735,013

8,174,628

23,322,152

21,252,334

-

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

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

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

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

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

TOTAL CURRENT ASSETS

93,954,577

79,761,367

135,254,594

64,255,721

11,972,645

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

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

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

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

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

TOTAL ASSET

94,448,375

79,829,326

135,308,145

64,312,122

12,057,651

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

264,746

482,221

1,333,088

52,716,213

-

Other creditors & accruals

179,351

173,668

219,667

161,092

-

Deposits from customers

154,983

219,081

-

-

-

Amounts owing to holding company

91,927,711

88,876,306

115,883,882

-

-

Amounts owing to related companies

2,948,602

900,014

13,740,619

-

-

Provision for taxation

-

-

118,791

842,009

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

95,475,393

90,651,290

131,296,047

53,719,314

2,266,912

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(1,520,816)

(10,889,923)

3,958,547

10,536,407

9,705,733

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

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

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

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

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

TOTAL NET ASSETS

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

19,967,086

394,586

56,738

56,738

25,500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

19,967,086

394,586

56,738

56,738

25,500,000

Retained profit/(loss) carried forward

(20,994,104)

(11,216,550)

3,955,360

10,536,070

0

Others

0

-

-

-

(15,709,261)

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

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

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

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

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

TOTAL RESERVES

(20,994,104)

(11,216,550)

3,955,360

10,536,070

(15,709,261)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

TOTAL LONG TERM LIABILITIES

-

-

-

-

0

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

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

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

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

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

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

===========

===========

===========

===========

===========

 

 

 

FINANCIAL RATIO

 

SSAB SWEDISH STEEL PTE. LTD.

 

TYPES OF FUNDS

Cash

29,252,313

16,167,528

23,322,152

21,252,334

-

Net Liquid Funds

29,252,313

16,167,528

23,322,152

21,252,334

-

Net Liquid Assets

(30,758,683)

(39,938,155)

(36,263,726)

(1,616,583)

9,705,733

Net Current Assets/(Liabilities)

(1,520,816)

(10,889,923)

3,958,547

10,536,407

9,705,733

Net Tangible Assets

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

Net Monetary Assets

(30,758,683)

(39,938,155)

(36,263,726)

(1,616,583)

9,705,733

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(9,777,554)

(15,121,231)

(6,309,402)

3,518,003

-

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

(9,676,340)

(15,091,002)

(6,280,431)

3,546,236

-

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

-

Total Liabilities

95,475,393

90,651,290

131,296,047

53,719,314

2,266,912

Total Assets

94,448,375

79,829,326

135,308,145

64,312,122

12,057,651

Net Assets

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

Net Assets Backing

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

Shareholders' Funds

(1,027,018)

(10,821,964)

4,012,098

10,592,808

9,790,739

Total Share Capital

19,967,086

394,586

56,738

56,738

25,500,000

Total Reserves

(20,994,104)

(11,216,550)

3,955,360

10,536,070

(15,709,261)

LIQUIDITY (Times)

Cash Ratio

0.31

0.18

0.18

0.40

-

Liquid Ratio

0.68

0.56

0.72

0.97

-

Current Ratio

0.98

0.88

1.03

1.20

5.28

WORKING CAPITAL CONTROL (Days)

Stock Ratio

70

55

60

46

-

Debtors Ratio

84

65

107

117

-

Creditors Ratio

1

1

2

216

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

-

Liabilities Ratio

(92.96)

(8.38)

32.73

5.07

0.23

Times Interest Earned Ratio

0

(259.75)

(20.40)

0

-

Assets Backing Ratio

(0.05)

(27.43)

70.71

186.70

0.38

PERFORMANCE RATIO (%)

Operating Profit Margin

(6.46)

(7.88)

(2.72)

3.67

12.24

Net Profit Margin

(6.46)

(7.88)

(2.70)

2.98

10.21

Return On Net Assets

952.03

139.73

(157.26)

33.21

27.83

Return On Capital Employed

952.03

139.73

(157.26)

33.21

27.83

Return On Shareholders' Funds/Equity

952.03

140.20

(164.02)

26.96

23.21

Dividend Pay Out Ratio (Times)

0

0

0

0

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0



 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.79

UK Pound

1

Rs.101.37

Euro

1

Rs.73.46

SGD

1

Rs.47.47

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

HEE

 

 

Report Prepared by :

TRU

 


 

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.