MIRA INFORM REPORT

 

 

Report No. :

354289

Report Date :

17.12.2015

 

IDENTIFICATION DETAILS

 

Name :

FRIMONT S.P.A.

 

 

Registered Office :

Via  Lainate,  31, 20010  - Pogliano Milanese (MI) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.08.2014

 

 

Date of Incorporation :

06.12.1989

 

 

Legal Form :

Joint Stock Company With Sole Shareholder

 

 

Line of Business :

·         Manufacture of meters electricity, gas, water and other liquids, analytical precision balance, apparatus for measuring and regulating (including separate parts and accessories)

·         Manufacture of non-domestic cooling and ventilation equipment

 

 

No. of Employees :

From 176 to 200

 

 

RATING & COMMENTS

 

MIRA’s Rating :

C

 

RATING

STATUS

PROPOSED CREDIT LINE

<10

C

Absolute credit risk exists. Caution needed to be exercised

Credit not recommended

 

Status :

Merged Company

Payment Behaviour :

--

Litigation :

--

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ITALY - ECONOMIC OVERVIEW

 

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

 

Source : CIA


Company Name & address

 

FRIMONT S.P.A.

 

Via  Lainate,  31

 

20010  - Pogliano Milanese    (MI)   -IT-

 

 

Summary

 

Fiscal Code

:

08389360150

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

06/12/1989

Equity

:

Over 2.582.254

Turnover Range

:

50.000.000/75.000.000

Number of Employees

:

from 176 to 200

Firm's Status

:

Merged

 

 

Activity

 

Manufacture of meters electricity, gas, water and other liquids, analytical precision balance, apparatus for measuring and regulating (including separate parts and accessories)

Manufacture of non-domestic cooling and ventilation equipment



Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 08389360150

 

Foreign Trade Reg. no. : MI042081 since 16/12/1991

 

Foreign Trade Reg. no. : 042081 of Milano since 16/12/1991

 

Foreign Trade Reg. no. : 9723016 of Milano since 02/04/1990

 

Chamber of Commerce no. : 1326257 of Milano since 31/01/1990

 

Firms' Register : MI146-299985 of Milano since 19/02/1996

 

V.A.T. Code : 09901390154

 

Tribunal Co. Register : 299985 of since 24/01/1990

 

Foundation date

: 19/06/1986

Establishment date

: 19/06/1986

Start of Activities

: 06/12/1989

Legal duration

: 31/12/2040

Nominal Capital

: 8.263.360

Subscribed Capital

: 8.263.360

Paid up Capital

: 8.263.360

 

Legal mail :

FRIMONT@POSTECERT.IT

Members

 

Ceriani

Renzo

 

Born in Nerviano

(MI)

on 12/12/1952

- Fiscal Code : CRNRNZ52T12F874X

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

18/05/2010

 

No Prejudicial events are reported

 

No Protests registered

 

Castelnovo

Antonio

 

Born in Cogliate

(MB)

on 07/07/1954

- Fiscal Code : CSTNTN54L07C820J

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

23/02/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Cereda

Marco

 

Born in Castellanza

(VA)

on 20/11/1966

- Fiscal Code : CRDMRC66S20C139J

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

18/05/2010

 

No Prejudicial events are reported

 

No Protests registered

 

Rallo

Vincenzo

 

Born in Rimini

(FO)

on 03/12/1962

- Fiscal Code : RLLVCN62T03H294A

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

03/12/2014



Giussani

Antonio Massimo

 

Born in Cernusco sul Naviglio

(MI)

on 06/06/1968

- Fiscal Code : GSSNNM68H06C523N

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

03/12/2014

Director

03/12/2014

 

No Prejudicial events are reported

 

No Protests registered

 

Scotsman Ice S.r.l.

 

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

15/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Garbin

Fabio

 

Born in Legnano

(MI)

on 12/07/1964

- Fiscal Code : GRBFBA64L12E514P

 

Residence:

Lainate

, 31

- 20010

Pogliano Milanese

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Managing Director

11/12/2014

Director

03/12/2014

 

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.

 

Giussani

Antonio Massimo

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Castel Mac S.p.a.

Castelfranco Veneto (TV) - IT -

07892570156

Director

Active

Registered

F.i.m.i. Fabbrica Italiana Manufatti Inossidabili S.r.l.

Milano (MI) - IT -

00802380154

Director

Withdrawn

Ceased

Ali S.p.a.

Milano (MI) - IT -

00872030150

Procurator

Active

Merged

Mbc Italy S.p.a.- In Liquidazione

Bergamo (BG) - IT -

04574571008

Assistant board Chairman

Withdrawn

Bankrupt

Rancilio Group S.p.a.

Parabiago (MI) - IT -

09784580152

Director

Active

Registered

General Digital Disk S.p.a. E In Forma Abbreviata G.d.d. S.p.a.

Pioltello (MI) - IT -

12387040152

Managing Director

-

In liquidation

General Digital Disk S.p.a. E In Forma Abbreviata G.d.d. S.p.a.

Pioltello (MI) - IT -

12387040152

Director

-

In liquidation

General Digital Disk S.p.a. E In Forma Abbreviata G.d.d. S.p.a.

Pioltello (MI) - IT -

12387040152

Board Chairman

-

In liquidation

S.e.p.a. S.r.l.

Milano (MI) - IT -

13266410151

Sole Director

Withdrawn

Ceased

C.e.d. S.r.l. - In Liquidazione

Laveno-Mombello (VA) - IT -

02392190126

Liquidator

Active

Registered

Scotsman Ice S.r.l.

Pogliano Milanese (MI) - IT -

06586370964

Director

Active

Registered

Scotsman Ice S.r.l.

Pogliano Milanese (MI) - IT -

06586370964

Board Chairman

Active

Registered

 

Garbin

Fabio

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Scotsman Ice S.r.l.

Pogliano Milanese (MI) - IT -

06586370964

Managing Director

Active

Registered

Scotsman Ice S.r.l.

Pogliano Milanese (MI) - IT -

06586370964

Director

Active

Registered

 

Scotsman Ice S.r.l.

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Castel Mac S.p.a.

Castelfranco Veneto (TV) - IT -

07892570156

Sole 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

Scotsman Ice S.r.l.

Pogliano Milanese - IT -

06586370964

100,00

 

 

Firm's location and structure

 

-

Legal and operative seat

since 06/12/1989

 

Lainate

, 31

- 20010

- Pogliano Milanese

(MI)

- IT -

 

PHONE

: 0293960205

 

Legal mail

: FRIMONT@POSTECERT.IT

 

-

Secondary office

since 13/10/2010

 

Warehouse N. 1k-10/1 P.o.box

, 4

- Sharjah

- IT -

 

-

Branch

since 27/03/1990

 

Lainate

, 31

- 20010

- Pogliano Milanese

(MI)

- IT -

 

PHONE

: 0293960205

 

-

Branch

(Store)

since 01/04/2001

 

Europa

, 37

- 20010

- Pogliano Milanese

(MI)

- IT -

 

-

Branch

(Factory)

since 27/03/1990

 

Giacomo Puccini

, 22

- 20010

- Pogliano Milanese

(MI)

- IT -

 

PHONE

: 0293960208

 

-

Branch

(Operating branch)

since 20/09/1993

 

Pascoli

, 22

- 20010

- Pogliano Milanese

(MI)

- IT -

 

Trading Style: SIMAG FABBRICATORI DI GHIACCIO

 

Employees

: 194

 

Fittings and Equipment for a value of 1.770.000

Eur

 

Stocks for a value of 7.460.000

Eur

 

The firm operates abroad as importer / exporter..

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- importers

 

Import comes generally from the following nations:

- Poland

 

- Hungary

 

- Bulgaria

 

- Gabon

 

- Cyprus

 

- Somalia

 

- Etiopia

 

- Stati Uniti

 

Export is mainly towards:

- Poland

 

- Hungary

 

- Bulgaria

 

- Gabon

 

- Cyprus

 

- Somalia

 

- Etiopia

 

- Stati Uniti

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited liability company

Joint stock company

20/07/1990

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Frimont S.R.L

20/07/1990

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

Date

:

27/03/1990

 

The firm absorved

 

FRIMONT - S.P.A.

 

, MILANO

- IT -

 

Date

:

27/03/1990

 

Project of merging into

 

Scotsman Ice S.r.l.

 

Lainate

, 31

, 20010

, Pogliano Milanese

(MI)

- IT -

 

Fiscal Code: 06586370964

 

Date

Merging/splitting-up project:

20/05/2015



Firm dissolved owing to merging into

 

Date

:

31/07/2015

 

Resolution of merging into

 

Scotsman Ice S.r.l.

 

Lainate

, 31

, 20010

, Pogliano Milanese

(MI)

- IT -

 

Fiscal Code: 06586370964

 

Date

:

25/05/2015


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 1989

Balance sheets for the years 2012, 2013 and 2014 were analyzed.

During the last years, it recorded positive net results (r.o.e. 22,72% in 2014) with an increase in 2014 (+7,29%).

The operating result was positive in the last financial year (18,39%) and in line with the sector's average.

An operating result of Eur. 6.455.108 has been registered. rising (+20,99%) in relation to the previous year.

The economic management produced a gross operating margin of Eur. 7.627.159 with no sensible increase as against 2013.

Very good financial situation: shareholder's equity covers short-terms debts with an indebtedness level equal to 0,53 lower than in 2013.

The equity capital is equal to Eur. 20.288.960 on stable levels.

Eur. 10.884.623 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, 71,6 gg. is payment average period which is also lower than the sector average.

Payments are supported by good current assets.

On average trade credits are collected in 74,15 days. , shorter than the sector's average.

During financial year 2014 the cash flow amounted to Eur. 5.409.735

During 2014 financial year labour costs amounted to Eur. 12.096.964, with a 25,49% incidence on production costs. , with a 22,87% incidence on turnover.

Financial incomes cover financial charges.

The presence of detrimental items, apart from the financial-economic analysis, makes the company not suitable for business transactions on credit basis.

 

Financial Data

 

Complete balance-sheet for the year

al 31/08/2014

(in Eur

x 1)

 

Item Type

Value

Sales

52.885.910

Profit (Loss) for the period

4.609.820

 

Complete balance-sheet for the year

al 31/08/2013

(in Eur

x 1)

 

Item Type

Value

Sales

49.289.561

Profit (Loss) for the period

4.245.260

 

Complete balance-sheet for the year

al 30/09/2012

(in Eur

x 1)

 

Item Type

Value

Sales

52.384.026

Profit (Loss) for the period

3.305.160

 

Complete balance-sheet for the year

al 30/09/2011

(in Eur

x 1)

 

Item Type

Value

Sales

52.251.170

Profit (Loss) for the period

3.484.291

 

Complete balance-sheet for the year

al 30/09/2010

(in Eur

x 1)

 

Item Type

Value

Sales

48.394.162

Profit (Loss) for the period

3.236.319


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 31/08/2014 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/08/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 30/09/2012 - 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

275.113

355.517

426.364

. Total Intangible Fixed Assets

275.113

355.517

426.364

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

1.465.171

1.536.841

1.621.128

. . Industrial and commercial equipment

301.813

321.923

285.509

. . Other assets

345.257

323.501

326.116

. . Assets under construction and advances

. Total Tangible fixed assets

2.112.241

2.182.265

2.232.753

. FINANCIAL FIXED ASSETS

. . Equity investments

2.566.803

2.566.813

2.566.813

. . . Equity invest. in subsidiary companies

2.566.803

2.566.813

2.566.812

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

1

. . Financial receivables

22.638

22.851

22.851

. . . . Within 12 months

22.638

22.851

22.851

. . . . 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

22.638

22.851

22.851

. . . . Within 12 months

22.638

22.851

22.851

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

2.589.441

2.589.664

2.589.664

Total fixed assets

4.976.795

5.127.446

5.248.781

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.934.152

2.743.002

2.696.935

. . Work in progress and semimanufactured

664.722

688.778

675.022

. . Work in progress on order

. . Finished goods

3.766.783

3.183.502

3.829.498

. . Advance payments

96.694

104.090

190.979

. Total Inventories

7.462.351

6.719.372

7.392.434

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

22.467.709

20.420.603

14.820.222

. . Beyond 12 months

. . Trade receivables

10.892.622

10.283.084

11.324.284

. . . . Within 12 months

10.892.622

10.283.084

11.324.284

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

1.768.899

1.565.463

1.581.195

. . . . Within 12 months

1.768.899

1.565.463

1.581.195

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

7.594.810

6.172.649

. . . . Within 12 months

7.594.810

6.172.649

. . . . Beyond 12 months

. . Fiscal Receivables

71.635

142.975

604.427

. . . . Within 12 months

71.635

142.975

604.427

. . . . Beyond 12 months

. . Receivables for anticipated taxes

580.723

564.585

306.439

. . . . Within 12 months

580.723

564.585

306.439

. . . . Beyond 12 months

. . Receivables due from third parties

1.559.020

1.691.847

1.003.877

. . . . Within 12 months

1.559.020

1.691.847

1.003.877

. . . . Beyond 12 months

. Total Credits not held as fixed assets

22.467.709

20.420.603

14.820.222

. 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

73.634

71.388

3.451.270

. . Checks

. . Banknotes and coins

7.359

5.443

8.374

. Total Liquid funds

80.993

76.831

3.459.644

Total current assets

30.011.053

27.216.806

25.672.300

ADJUSTMENT ACCOUNTS

. Discount on loans

111.351

118.014

179.889

. Other adjustment accounts

Total adjustments accounts

111.351

118.014

179.889

TOTAL ASSETS

35.099.199

32.462.266

31.100.970

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

8.263.360

8.263.360

8.263.360

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

1.652.672

1.652.672

1.652.672

. Reserve for Own shares

. Statute reserves

. Other reserves

28.304

28.304

28.301

. Accumulated Profits (Losses)

5.734.804

3.489.544

3.484.384

. Profit( loss) of the year

4.609.820

4.245.260

3.305.160

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

20.288.960

17.679.140

16.733.877

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

236.401

229.920

200.357

. . Taxation fund, also differed

5.646

14.090

124.929

. . Other funds

882.600

928.000

693.352

Total Reserves for Risks and Charges

1.124.647

1.172.010

1.018.638

Employee termination indemnities

2.783.123

3.040.183

3.003.101

ACCOUNTS PAYABLE

. . . . Within 12 months

10.884.623

10.570.933

10.345.354

. . . . 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

20.280

12.782

. . . . Within 12 months

20.280

12.782

. . . . Beyond 12 months

. . Trade payables

6.605.274

6.372.878

7.735.578

. . . . Within 12 months

6.605.274

6.372.878

7.735.578

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

94.209

46.314

94.156

. . . . Within 12 months

94.209

46.314

94.156

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

189.592

1.035

. . . . Within 12 months

189.592

1.035

. . . . Beyond 12 months

. . Due to the tax authorities

178.651

189.896

129.363

. . . . Within 12 months

178.651

189.896

129.363

. . . . Beyond 12 months

. . Due to social security and welfare inst.

441.999

426.143

488.601

. . . . Within 12 months

441.999

426.143

488.601

. . . . Beyond 12 months

. . Other payables

3.374.898

3.514.387

1.884.874

. . . . Within 12 months

3.374.898

3.514.387

1.884.874

. . . . Beyond 12 months

Total accounts payable

10.884.623

10.570.933

10.345.354

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

17.846

Total adjustment accounts

17.846

TOTAL LIABILITIES

35.099.199

32.462.266

31.100.970

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

72.256

93.866

76.366

Civil and fiscal norms relation

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

52.885.908

49.289.561

52.384.026

. Changes in work in progress

26.591

-313.476

569.907

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

991.663

1.254.123

1.031.817

. . Contributions for operating expenses

. . Different income and revenues

991.663

1.254.123

1.031.817

Total value of production

53.904.162

50.230.208

53.985.750

PRODUCTION COSTS

. Raw material,other materials and consum.

27.956.462

25.597.000

27.791.239

. Services received

. Leases and rentals

6.680.375

6.412.929

7.125.908

. Payroll and related costs

12.096.964

10.799.512

11.653.261

. . Wages and salaries

8.582.540

7.579.067

8.196.720

. . Social security contributions

2.772.466

2.495.228

2.694.453

. . Employee termination indemnities

575.958

605.987

672.833

. . Pension and similar

. . Other costs

166.000

119.230

89.255

. Amortization and depreciation

799.915

865.067

869.668

. . Amortization of intangible fixed assets

138.658

150.769

174.302

. . Amortization of tangible fixed assets

522.467

449.722

533.566

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

138.790

264.576

161.800

. Changes in raw materials

-723.785

378.060

-305.510

. Provisions to risk reserves

372.136

556.109

643.662

. Other provisions

. Other operating costs

266.987

286.614

120.365

Total production costs

47.449.054

44.895.291

47.898.593

Diff. between value and cost of product.

6.455.108

5.334.917

6.087.157

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

230.792

276.374

488.194

. . In subsidiary companies

230.792

276.374

488.194

. . In associated companies

. . In other companies

. Other financial income

53.851

42.512

70.188

. . 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

53.851

42.512

70.188

. . . - Subsidiary companies

13.661

. . . - Associated companies

. . . - Holding companies

17.299

4.448

. . . - Other companies

36.552

38.064

56.527

. Interest and other financial expense

-12.095

-277.864

-109.397

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-12.095

277.864

109.397

Total financial income and expense

272.548

41.022

448.985

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

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

. . Of securities incl.among current assets

. Devaluation

-891.311

. . Of equity investments

-891.311

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

-891.311

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

192.600

645.384

70.826

. . Gains on disposals

. . Other extraordinary income

192.600

645.384

70.826

. Extraordinary expense

-24.334

-57.163

-218.790

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-24.334

-57.163

-218.790

Total extraordinary income and expense

168.266

588.221

-147.964

Results before income taxes

6.895.922

5.964.160

5.496.867

. Taxes on current income

2.286.102

1.718.900

2.191.707

. . current taxes

2.310.684

1.970.338

2.238.156

. . differed taxes(anticip.)

-24.582

-251.438

-46.449

. Net income for the period

4.609.820

4.245.260

3.305.160

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

4.609.820

4.245.260

3.305.160

 

 

RATIOS

Value Type

as at 31/08/2014

as at 31/08/2013

as at 30/09/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,14

0,16

0,17

0,18

Elasticity Ratio

Units

0,86

0,84

0,83

0,79

Availability of stock

Units

0,21

0,21

0,24

0,21

Total Liquidity Ratio

Units

0,64

0,63

0,59

0,52

Quick Ratio

Units

0,00

0,00

0,11

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,53

0,59

0,41

3,01

Self Financing Ratio

Units

0,58

0,54

0,54

0,19

Capital protection Ratio

Units

0,37

0,29

0,31

0,66

Liabilities consolidation quotient

Units

0,26

0,29

0,29

0,16

Financing

Units

0,54

0,60

0,62

3,56

Permanent Indebtedness Ratio

Units

0,66

0,64

0,63

0,34

M/L term Debts Ratio

Units

0,08

0,09

0,10

0,10

Net Financial Indebtedness Ratio

Units

0,00

0,00

0,00

0,69

CORRELATION

Fixed assets ratio

Units

4,64

4,04

3,76

1,65

Current ratio

Units

2,76

2,57

2,48

1,18

Acid Test Ratio-Liquidity Ratio

Units

2,07

1,94

1,77

0,86

Structure's primary quotient

Units

4,08

3,45

3,19

1,02

Treasury's primary quotient

Units

0,01

0,01

0,33

0,06

Rate of indebtedness ( Leverage )

%

173,00

183,62

185,86

509,92

Current Capital ( net )

Value

19.126.430

16.645.873

15.326.946

330.495

RETURN

Return on Sales

%

10,23

10,37

7,97

3,79

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

%

22,72

24,01

19,75

6,70

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

%

33,99

33,74

32,85

18,82

Return on Investment ( R.O.I. )

%

18,39

16,43

19,57

4,89

Return/ Sales

%

12,21

10,82

11,62

4,78

Extra Management revenues/charges incid.

%

71,41

79,57

54,30

29,96

Cash Flow

Value

5.409.735

5.110.327

4.174.828

165.166

Operating Profit

Value

6.455.108

5.334.917

6.087.157

225.594

Gross Operating Margin

Value

7.627.159

6.756.093

7.600.487

376.080

MANAGEMENT

Credits to clients average term

Days

74,15

75,11

77,82

111,07

Debts to suppliers average term

Days

71,60

72,21

80,73

127,44

Average stock waiting period

Days

50,80

49,08

50,80

62,88

Rate of capital employed return ( Turnover )

Units

1,51

1,52

1,68

1,10

Rate of stock return

Units

7,09

7,34

7,09

5,58

Labour cost incidence

%

22,87

21,91

22,25

18,94

Net financial revenues/ charges incidence

%

0,52

0,08

0,86

-1,15

Labour cost on purchasing expenses

%

25,49

24,05

24,33

18,99

Short-term financing charges

%

0,11

2,63

1,06

2,55

Capital on hand

%

66,37

65,86

59,37

90,89

Sales pro employee

Value

139.909

146.259

143.912

199.007

Labour cost pro employee

Value

32.002

32.046

32.014

34.820

 

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 1.964 significant companies.

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

The average duration of suppliers debts is about 127 dd.

The sector's profitability is on an average of 3,79%.

The labour cost affects the turnover in the measure of 18,94%.

Goods are held in stock in a range of 63 dd.

The difference between the sales volume and the resources used to realize it is about 1,10.

The employees costs represent the 18,99% of the production costs.



Statistical Detrimental Data

 

Statistically 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.66.85

UK Pound

1

Rs.100.57

Euro

1

Rs.73.15

ITL

1

Rs.72.30

 

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

HEE

 

 

Report Prepared by :

TPT

 


               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

 

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

 

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

 

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.