MIRA INFORM REPORT

 

 

Report No. :

354801

Report Date :

19.12.2015

 

IDENTIFICATION DETAILS

 

Name :

YAMARI SINGAPORE PTE. LTD.

 

 

Formerly Known As :

THERMOSENSOR TECHNOLOGIES PTE LTD

 

 

Registered Office :

541, Bukit Batok Street 23, 04-00, Tacam Industrial Building, 659546

 

 

Country :

Singapore

 

 

Financials (as on) :

31.07.2014

 

 

Date of Incorporation :

01.11.1997

 

 

Com. Reg. No.:

199707501-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in the trading of sensors.

 

 

No. of Employees :

70 [2015]

 

 

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

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Clear

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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.

:

199707501-G

COMPANY NAME

:

YAMARI SINGAPORE PTE. LTD.

FORMER NAME

:

THERMOSENSOR TECHNOLOGIES PTE LTD (01/08/2005)

INCORPORATION DATE

:

01/11/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

541, BUKIT BATOK STREET 23, 04-00, TACAM INDUSTRIAL BUILDING, 659546, SINGAPORE.

BUSINESS ADDRESS

:

541 BUKIT BATOK STREET 23 #04-00 TACAM INDUSTRIAL BUILDING, 659546, SINGAPORE.

TEL.NO.

:

65-62680090

FAX.NO.

:

65-62620013

WEB SITE

:

WWW.YAMARI.COM.SG

CONTACT PERSON

:

MAKOTO KURAWAKI ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF SENSORS

ISSUED AND PAID UP CAPITAL

:

800,000.00 ORDINARY SHARE, OF A VALUE OF SGD 1,511,400.00 

SALES

:

SGD 9,268,128 [2014]

NET WORTH

:

SGD 5,679,410 [2014]

STAFF STRENGTH

:

70 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

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 sensors.


 

Share Capital History

Date

Issue & Paid Up Capital

14/12/2015

SGD 1,511,400.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

YAMARI INDUSTRIES LIMITED

5-4, 1-CHOME, MISHIMAE TAKATSUKISHI, OSAKA 569-0835 ,JAPAN

S97UF0276

800,000.00

100.00

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

------

800,000.00

100.00

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

=====

 

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :


Local No

Country

Company

Status

(%)

As At

INDIA

YAMARI INDIA TEMPERATURE SENSOR PVT LTD

-

60.00

31/07/2014

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MAKOTO KURAWAKI

Address

:

16A, WEST COAST ROAD, 03-21, THE STELLAR, 127303, SINGAPORE.

IC / PP No

:

G5279755T

Nationality

:

JAPANESE

Date of Appointment

:

29/10/2005

 

DIRECTOR 2

 

Name Of Subject

:

KENSUKE NORITAKE

Address

:

13-24-211, OIMATSU-CHO, MISHINOMIYA-CITY, HYOGO PREFECTURE, JAPAN.

IC / PP No

:

TK6090881

Nationality

:

JAPANESE

Date of Appointment

:

18/11/2011

 

DIRECTOR 3

 

Name Of Subject

:

KAZUYUKI NAKATANI

Address

:

51, JURONG EAST AVENUE 1, 16-03, PARC OASIS, 609782, SINGAPORE.

IC / PP No

:

S2717843Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

11/11/2002



MANAGEMENT

 

 

1)

Name of Subject

:

MAKOTO KURAWAKI

Position

:

MANAGING DIRECTOR

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

KOH HUI LIAK

IC / PP No

:

S0059247A

Address

:

842, SIMS AVENUE, 10-764, 400842, 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 its 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

[

X

]

Average 61-90 Days

[

]

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

:

SENSORS

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

70

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of sensors. 

The Subject sells temperature sensors.

The products are able to consistently measure exact temperature data for highly demanding sectors such as power station, petrochemicals, oil& gas, semi-conductors, iron and steel, cement, rubber, food & pharma etc 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6268 0090

Current Telephone Number

:

65-62680090

Match

:

YES

Address Provided by Client

:

541 BUKIT BATOK STREET 23 04-00 TACAM INDUSTRIAL BUILDING,659546,SINGAPORE

Current Address

:

541 BUKIT BATOK STREET 23 #04-00 TACAM INDUSTRIAL BUILDING, 659546, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

12.88%

]

Return on Net Assets

:

Acceptable

[

11.64%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject's management have been efficient in controlling its operating costs. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Unfavourable

[

67 Days

]

Debtor Ratio

:

Unfavourable

[

81 Days

]

Creditors Ratio

:

Favourable

[

21 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

:

Favourable

[

2.80 Times

]

Current Ratio

:

Favourable

[

3.73 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

53.27 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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 :

Due to the efficient control of its operating costs, the Subject was able to remain profitable despite lower turnover achieved during the year. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 : STRONG

 

 

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 1997, the Subject is a Private Limited company, focusing on trading of sensors. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. A paid up capital of SGD 1,511,400 allows the Subject to expand its business more comfortably. With a strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise. 

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. Being a moderate size company, the Subject has a total workforce of 70 employees in its business operations. 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. 

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. 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. Given a positive net worth standing at SGD 5,679,410, the Subject should be able to maintain its business in the near terms. 

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors. 

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry. 

Based on the above condition, we recommend credit be granted to the Subject promptly.

 

 

PROFIT AND LOSS ACCOUNT

 

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

YAMARI SINGAPORE PTE. LTD.

 

Financial Year End

2014-07-31

2013-07-31

2012-07-31

2011-07-31

2010-07-31

Months

12

12

12

12

12

Consolidated Account

GROUP

GROUP

GROUP

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

SUMMARY

SUMMARY

SUMMARY

Currency

SGD

SGD

SGD

SGD

SGD

TURNOVER

9,268,128

9,568,825

10,127,160

9,206,214

9,023,861

Other Income

99,626

162,399

-

-

-

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

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

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

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

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

Total Turnover

9,367,754

9,731,224

10,127,160

9,206,214

9,023,861

Costs of Goods Sold

(5,075,303)

(5,848,572)

-

-

-

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

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

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

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

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

Gross Profit

4,292,451

3,882,652

-

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

730,240

648,612

507,282

24,579

788,368

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

730,240

648,612

507,282

24,579

788,368

Taxation

(103,793)

(113,556)

(59,950)

0

(89,710)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

626,447

535,056

447,332

24,579

698,658

Minority interests

105,240

116,872

-

-

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

731,687

651,928

447,332

24,579

698,658

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

731,687

651,928

447,332

24,579

698,658

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,476,926

2,824,998

2,377,666

3,103,087

2,404,429

Prior year adjustment

-

-

-

(750,000)

-

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

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

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

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

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

As restated

3,476,926

2,824,998

2,377,666

2,353,087

2,404,429

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

4,208,613

3,476,926

2,824,998

2,377,666

3,103,087

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

4,208,613

3,476,926

2,824,998

2,377,666

3,103,087

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Lease interest

336

2,799

-

-

-

Loan from holding company

13,635

11,690

-

-

-

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

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

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

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

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

13,971

14,489

-

-

-

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

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

-

-

-

DEPRECIATION (as per notes to P&L)

396,565

367,729

-

-

-

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

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

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

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

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

396,565

367,729

-

-

-

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

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

 

 

 

 

 

 

 

BALANCE SHEET

 

YAMARI SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

1,414,333

1,231,051

1,441,525

1,301,939

1,024,210

Others

-

351,734

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

351,734

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,414,333

1,582,785

1,441,525

1,301,939

1,024,210

Stocks

1,703,324

1,857,725

-

-

-

Trade debtors

2,061,806

2,304,245

-

-

-

Other debtors, deposits & prepayments

248,554

168,542

-

-

-

Amount due from holding company

43,567

125,693

-

-

-

Cash & bank balances

2,657,043

1,725,918

-

-

-

Others

84,458

15,768

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

6,798,752

6,197,891

5,594,866

4,551,283

6,118,521

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

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

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

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

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

TOTAL ASSET

8,213,085

7,780,676

7,036,391

5,853,222

7,142,731

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

292,821

432,881

-

-

-

Other creditors & accruals

1,020,530

824,843

-

-

-

Hire purchase & lease creditors

4,661

4,476

-

-

-

Amounts owing to holding company

448,903

500,312

-

-

-

Amounts owing to related companies

8,319

19,282

-

-

-

Provision for taxation

45,186

104,862

-

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,820,420

1,886,656

2,699,993

1,800,850

2,245,902

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

4,978,332

4,311,235

2,894,873

2,750,433

3,872,619

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

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

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

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

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

TOTAL NET ASSETS

6,392,665

5,894,020

11,372,789

4,052,372

4,896,829

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,511,400

1,511,400

1,511,400

1,511,400

1,511,400

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

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

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

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

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

TOTAL SHARE CAPITAL

1,511,400

1,511,400

1,511,400

1,511,400

1,511,400

Exchange equalisation/fluctuation reserve

(43,678)

(35,957)

-

-

-

Retained profit/(loss) carried forward

4,208,613

3,476,926

2,824,998

2,377,666

3,103,087

Others

-

-

-

0

0

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

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

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

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

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

TOTAL RESERVES

4,164,935

3,440,969

2,824,998

2,377,666

3,103,087

MINORITY INTEREST

3,075

108,315

-

-

-

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

5,679,410

5,060,684

4,336,398

3,889,066

4,614,487

Lease obligations

1,195

5,856

-

-

-

Deferred taxation

85,292

93,376

-

-

-

Others

626,768

734,104

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

713,255

833,336

-

163,306

282,342

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

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

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

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

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

6,392,665

5,894,020

4,336,398

4,052,372

4,896,829

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

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

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

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

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

 

 

 

 

 

 

 

FINANCIAL RATIO

 

YAMARI SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

2,657,043

1,725,918

-

-

-

Net Liquid Funds

2,657,043

1,725,918

-

-

-

Net Liquid Assets

3,275,008

2,453,510

2,894,873

2,750,433

3,872,619

Net Current Assets/(Liabilities)

4,978,332

4,311,235

2,894,873

2,750,433

3,872,619

Net Tangible Assets

6,392,665

5,894,020

11,372,789

4,052,372

4,896,829

Net Monetary Assets

2,561,753

1,620,174

2,894,873

2,587,127

3,590,277

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

744,211

663,101

-

-

-

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

1,140,776

1,030,830

-

-

-

BALANCE SHEET ITEMS

Total Borrowings

5,856

10,332

-

-

-

Total Liabilities

2,533,675

2,719,992

2,699,993

1,964,156

2,528,244

Total Assets

8,213,085

7,780,676

7,036,391

5,853,222

7,142,731

Net Assets

6,392,665

5,894,020

4,336,398

4,052,372

4,896,829

Net Assets Backing

5,679,410

5,060,684

4,336,398

3,889,066

4,614,487

Shareholders' Funds

5,679,410

5,060,684

4,336,398

3,889,066

4,614,487

Total Share Capital

1,511,400

1,511,400

1,511,400

1,511,400

1,511,400

Total Reserves

4,164,935

3,440,969

2,824,998

2,377,666

3,103,087

LIQUIDITY (Times)

Cash Ratio

1.46

0.91

-

-

-

Liquid Ratio

2.80

2.30

-

-

-

Current Ratio

3.73

3.29

2.07

2.53

2.72

WORKING CAPITAL CONTROL (Days)

Stock Ratio

67

71

-

-

-

Debtors Ratio

81

88

-

-

-

Creditors Ratio

21

27

-

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

-

-

-

Liabilities Ratio

0.45

0.54

0.62

0.51

0.55

Times Interest Earned Ratio

53.27

45.77

-

-

-

Assets Backing Ratio

4.23

3.90

7.52

2.68

3.24

PERFORMANCE RATIO (%)

Operating Profit Margin

7.88

6.78

5.01

0.27

8.74

Net Profit Margin

7.89

6.81

4.42

0.27

7.74

Return On Net Assets

11.64

11.25

4.46

0.61

16.10

Return On Capital Employed

11.63

11.04

11.70

0.61

16.10

Return On Shareholders' Funds/Equity

12.88

12.88

10.32

0.63

15.14

Dividend Pay Out Ratio (Times)

0

0

-

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.42

UK Pound

1

Rs.99.17

Euro

1

Rs.72.14

SGD

1

Rs.46.92

 

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.