MIRA INFORM REPORT

 

 

Report No. :

355243

Report Date :

21.12.2015

 

IDENTIFICATION DETAILS

 

Name :

DELTA - GALIL INDUSTRIES LTD.

 

 

Registered Office :

P.O. Box 137, Karmiel (2161002) P.O. Box 10265, Tel Aviv (6110102) 2 Kaufman Street  Textile House Tel AVIV 6801294

 

 

Country :

Israel

 

 

Financials (as on) :

30.09.2015

 

 

Date of Incorporation :

09.06.1975

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Subject engaged in designers, manufacturers, marketers, retailers and exporters of private label women’s lingerie and intimate apparel, seamless underwear, as well as socks, leisurewear, nightwear and active-wear for men, ladies and children.

 

 

No. of Employee :

1620 (2014)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

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)

Israel

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Its major imports include crude oil, grains, raw materials, and military equipment. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. Between 2004 and 2013, growth averaged nearly 5% per year, led by exports. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals, following years of prudent fiscal policy and a resilient banking sector. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Slowing demand domestically and internationally and reduced investment due to uncertainties caused by the Gaza conflict in summer 2014 have reduced GDP growth to about 2% during 2014. Natural gas fields discovered off Israel's coast since 2009 have brightened Israel's energy security outlook. The Tamar and Leviathan fields were some of the world's largest offshore natural gas finds this past decade. The massive Leviathan field is expected to come online no sooner than 2017, but production from Tamar provided a one percentage point boost to Israel's GDP in 2013 and a 0.5% boost in 2014. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. Israel's income inequality and poverty rates are among the highest of OECD countries and there is a broad perception among the public that a small number of "tycoons" have a cartel-like grip over the major parts of the economy. The government formed committees and has started splitting up the oligopolies to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands. Over the long term, Israel faces structural issues, including low labor participation rates for its fastest growing social segments - the ultra-orthodox and Arab-Israeli communities. Also, Israel's progressive, globally competitive, knowledge-based technology sector employs only 9% of the workforce, with the rest employed in manufacturing and services - sectors which face downward wage pressures from global competition.

 

Source : CIA

 

Company name and address

                                                                                                     

DELTA - GALIL INDUSTRIES LTD.

Telephone         972 3 519 37 37; 519 37 44

                        972 4 990 36 36

Fax                   972 3 519 37 05; 519 37 90

P.O. Box 137, KARMIEL (2161002)

P.O. Box 10265, TEL AVIV (6110102)

2 Kaufman Street

Textile House

TEL AVIV       6801294            ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

Originally incorporated as a private limited company under the name of DELTA TEXTILE LTD. and registered as such as per file No. 51-086339-2 on the 09.06.1975.

On the 30.08.1983 merged with GALIL INDUSTRIES AND DEVELOPMENT (NAHARIA) LTD., originally incorporated on the 20.03.1961 under the name MULLER TEXTILE LTD. (name changed on the 28.01.1981), registered as per file No. 52-002560-2. The merged entity has been operating as a public limited company since August 1982, following an Initial Public Offering and listing its shares for trade on the public on the Tel Aviv Stock Exchange.

Name changed to the present one on 21.02.1999.

 

On the 25.03.1999 issued American Depositary Shares ("ADS") on the NASDAQ Stock Exchange.

In March 2007, subject de-listed its ADS shares from NASDAQ and listed shares for trade on the American "International Prime OTCQX" stock market.

In view of the improvement in its financial results in 2011, in early 2012 it was reported that subject aims at re-enlisting to NASDAQ.

 

In February 2003 two wholly-owned subsidiaries were merged into subject: DELTA SOCKS LTD. (established 1981) and DELTA SPORTING LTD. (established in 1982).

In December 2007, TAG-LI LTD. and DELTA TEXTILE MARKETING LTD. were also fully merged into subject.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 36,000,000.00, divided into -

                36,000,000 ordinary shares of NIS 1.00 each,

of which 26,743,049 shares amounting to NIS 26,743,049.00 were issued.

 

SHAREHOLDERS

 

1.    GMM CAPITAL LLC., 48.59%, controlled by Isaac Dabah, of the USA,

2.    Noam Lautman (via controlled companies), 10%,

3.    CLAL INSURANCE HOLDINGS LTD., 5.25%; institutional investor,

4.    STERLING MAKRO Investment Fund, managed by Isaac Dabah, 5.26%,

5.    Shares are also traded on the Tel Aviv Stock Exchange (TASE) and on the American "International Prime OTCQX" stock market.

 

In August 2005, Isaac Dabah, via GMM CAPITAL, acquired SARA LEE shares (23%) in subject, for a sum of US$ 27.7 million.

 

In July 2007, Dov Lautman, controlling shareholder and founder of subject, sold the control in subject to shareholder No. 1, Isaac Dabah (via GMM CAPITAL), selling 13.3% in consideration of around US$ 24 million.

 

 

DIRECTORS

 

1.     Noam Lautman, Chairman,

2.     Isaac Dabah, General Manager,

3.     Itzhak Weinstock,

4.     Gideon Chitayat,

5.     Israel Baum,

6.     Shaul Ben-Zeev,

7.     Ms. Tzipora Carmon,

8.     Yehezkel Dovrat.

 

 

BUSINESS

 

Subject, directly and through its subsidiaries, operates as designers, manufacturers, marketers, retailers and exporters of private label women’s lingerie and intimate apparel, seamless underwear, as well as socks, leisurewear, nightwear and active-wear for men, ladies and children.

Group's sales in Israel comprise around 12% of all sales in 2014 (around 11% in 2013), 55% of 2014 sales were to North America.

Designing and development are carried out in Israel and USA, manufacturing is carried out in the Middle East and the Far East, mainly via sub-contractors.

Also (through a fully owned subsidiary) operates a retail chain stores (some 160 branches, some 130 owned) of undergarment and additional products all over Israel ("Delta Plus"), including retail chain for kids ("Delta Kids"), as well as sales through local retail chains and department stores, e.g. H&O FASHION, HAMASHBIR DEPARTMENT STORES, SHUFERSAL.

 

 

In January 2014 subject acquired all activities and brands of FIX BRANDS MARKETING LTD. (aka LODZIA ROTEX Chain), an undergarments retail chain, holding rights for several brand names, re-launched as "Fix" stores.

Via subsidiary SCHIESSER operating 85 retail stores in Germany.

Marketing international brands based on concession from Puma, Keds, Nike, Fox, Disney., as well as Kenneth Cole.

Main customers: WAL-MART (U.S.A), comprising some 17% of sales in 2014.

Other customers are leading retail chains, e.g. MARKS & SPENCER, TARGET, MARVYN'S, J.C.PENNEY, VICTORIA’S SECRET, KOHL'S, HEMA (of the Netherlands), and leading brands, e.g. Hugo Boss, Nike, Calvin Klein, Under Armour, Tommy Hilfiger, Spanx, Columbia Sportswear.

Local concessionaires for intl. brands: Wilson, Converse, Maidenform, Tommy Hilfiger, Lucky, MLB, KN Karen Neuburger, P.J. Salvage, and Juicy Couture.

 

Among local suppliers: ZAMIR KNITTING, NILIT, CHEMIART, ADA LISS, SALINA INDS., SVAV OR, GROFIT PLASTICS, ARYOS MARKETING, B & E INTL., A. SHITZER, ALEXANDER MANKET, WORKER, REAL.TEX AGENCIES, HILLEL SALLY & SON.

 

Operating from headquarters, rented offices, on an area of 998 sq meters, in 2 Kaufman Street, Textile House, Tel Aviv, and from:

1.      Marketing Div. offices, in 20 Hamelacha Street, Park Afek, Rosh Ha'ayin.

2.      Owned facilities on leased area of 24,000 sq. meters (14,000 sq.m. built) and leased 7,500 sq. meters, in Caesarea, and in Industrial Zone, Karmiel.

3.      Logistics and design centers, on leased built area of 9,440 sq. meters, in Industrial Park, Caesarea.

4.      Plants in Jordan, Egypt, Thailand, Czech Rep. and Bulgaria; also having manufacturing subcontractors in Egypt, Bulgaria, Turkey, Central America and the Far East.

5.      Offices and logistics centers in China, U.S.A, U.K., Europe (incl. shops and facilities of SCHIESSER in Germany, Czech Rep. & Slovakia) (all leased).

 

Having 8,500 employees in DELTA – GALIL Group, of which 1,620 employees in Israel as of end of 2014.

 

 

MEANS

 

In January 2010, December 2010 and April 2012 subject completed capital raises of NIS 113 million, NIS 98 million and NIS 192.3 million, respectively, by issuing bonds to the public through TASE. In August 2013 subject raised NIS 178.54 million in bonds issue on the TASE. In May, June and September 2014 subject raised NIS 174.67 million, 40.98 million and 168.42 million respectively issuing bonds on the TASE.

 

According to a report from December 2014, DELTA – GALIL intends to invest NIS 10 million in re-launching and rebranding of FIX BRANDS's retail stores, as well as opening further shops.

 

 

 

Financial statement

 

Consolidated B/S shows:

                                                                                    US$ (thousands)

                                                                               31.12.2014             30.09.2015

ASSETS

Current assets

     Cash and cash equivalents                                   167,327                     128,544

     Customers                                                           108,559                     122,291

     Inventories                                                           181,687                     204,702

     Other debtors and assets                                       33,627                       26,137

                                                                                491,200                     481,674

Non-current assets

     Fixed assets, net                                                   98,861                     114,977

     Intangible assets, net                                           118,506                     154,474

     Other non-current assets                                        24,747                       25,561

                                                                                242,114                     295,012

                                                                                733,314                     776,686

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

 

LIABILITIES

Current liabilities                                                       169,377                     175,680

Non-current liabilities                                                 231,338                     251,152

Equity                                                                      332,599                     349,854

                                                                                733,314                     776,686

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

 

Current market value US$ 765.7 million.

 

Subject is an “Approved Enterprise” and as such entitled for State support and tax relieves. In 2012, 2013 and 2014, subject invested US$ 30 million, US$ 35 million and US$ 36 million respectively in R&D. 2015 investment is expected to be US$ 37 million. In 2010 subject sold a property in Nahariya for US$ 24 million.

 

There are 31 charges for unlimited amounts registered on the company’s assets, in favor of the State of Israel, local and foreign banks (last 8 charges placed May-December 2014 all on vehicles, prior charge placed 1987).

 

 

REVENUES

                                                                        Consolidated Statement of Income

                                                                                         US$ (thousands)

                                                                                         Year ended 31.12

                                                                             2012                2013                 2014

Sales                                                                   817,782            974,719         1,031,861

Gross profit                                                         183,381            294,293            318,063

Operating income                                                  74,838              66,393              73,090

Pre-tax income                                                      66,006              55,412              57,284

Net income (loss)                                                   56,977              42,680              47,431

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

 

 

Consolidated revenues for the first 9 months of 2015 were US$ 792,931,000 (5% increase compared to the parallel period in 2014), making a gross profit of

US$ 228,382,000, an operating income of US$ 51,044,000, and a net income of

US$ 31,675,000.

 

 

OTHER COMPANIES

 

Main subsidiaries (100% unless otherwise stated)

DELTA GALIL USA INC., USA,

DELTA GALIL HOLLAND B.V., fully owns: THAI PROGRESS GARMENT CO. LTD. (in Thailand) CENTURY WEAR CORPORATION (WLL) (in Jordan), 50%, DELTA TEXTILE BULGARIA LTD. (in Bulgaria), DELTA TEXTILE (EGYPT) FREE ZONE S.A.E. (in Egypt).

DELTA TEXTILES (LONDON) LTD., fully owns SCHIESSER AG, which fully owns PLEAS S.A.

FIX BRANDS MARKETING LTD.

 

 

BANKERS

 

Bank Hapoalim Ltd., The Main Branch (No. 170), Tel Aviv.

Bank Leumi Le’Israel Ltd., Principal Branch Tel Aviv (No. 800), Tel Aviv.

Union Bank of Israel Ltd., Tel Aviv Main Branch (No. 063), Tel Aviv.

Mizrahi Tefahot Bank Ltd., Tel Aviv Main Business Center Branch (No. 461), Tel Aviv.

Israel Discount Bank Ltd., Tel Aviv Main Branch (No. 010), Tel Aviv.

Mercantile Discount Bank Ltd., Main Business Branch (No. 720), Tel Aviv.

The First International Bank of Israel Ltd., Tel Aviv Main Branch (No. 046), Tel Aviv.

HSBC Bank, Tel Aviv Main Branch, Tel Aviv.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned.

 

Subject is the largest textile company in Israel. Estimated market share in the local sales of undergarments and socks is 10% - 20%. In the Mass Market in USA (estimated US$ 6 billion) subject holds 5%, and in the Upper Market in USA and UK (estimated at US$ 5 billion and US$ 6 billion, respectively) holds 3%-5%.

 

In 2000 subject purchased all of assets of DOMINION HOSIERY MILLS INC., a Canadian socks manufacturer, for US$ 8.3 million.

Also in 2000 it completed the acquisition of WUNDIES INDUSTRIES INC., of the USA, in consideration of 6.8% of subject’s shares for WUNDIES. In 2001 subject, via WUNDYES INDUSTRIES, acquired American INNER SECRETS, manufacturers of private label bras and other ladies intimate apparel, for US$ 55 million (85% in cash and 15% in shares).

Also in 2001, subject acquired the "Taga Socks" brand and activities from Kibbutz Hamaapil and merged it into its business.

 

In 2003, subject acquired 100% of AUBURN HOSIERY MILLS, an American socks manufacturer, for a sum of US$ 17 million.

In 2004, subject acquired BURLEN CORP., an American lingerie company, for a sum of US$ 50 million.

 

In 2007, Dov Lautman, subject's fuonder (till then the controlling shareholder), transferred the control to his partner in recent years, Isaac Dabah, following deterioration in his health condition. Mr. Dabah, over 30 years in the textile and apparel sectors, controls GMM Fund, an American investment fund held by the Dabah family, which also holds 15% in HABAS, a large local entrpreneur and real estate company, as well as half of an apparel retail chain GOODY's FAMILY CLOTHING, USA of 385 stores and other global holdings in the textile business.

 

Facing harsh competition from lower-cost production countries, subject was forced to go through streamlining measures. During 2005 - 2007 it closed sewing plants and other manufacturing activities in Israel and several abroad, shifting activities to low labor cost countries. Then, facing the crisis in world markets since mid-2008, in another strategic move, it closed the direct operations in England (leaving only marketing office), after the diminishing orders from subject’s long standing main client Marks & Spencer.

In February 2008, subject obtained an exclusive concession to market underwear of "Tommy Hilfiger" in the U.S.A and other world's markets, in a contract estimated at US$ 10 million per year.

 

In February 2009, subject acquired the socks manufacturing activities from local GIBOR SPORT ACTIVE WEAR, including M&E in their Jordan and Turkey plants, for NIS 23.5 million + estimated NIS 14 million for inventory. The acquisition will turn subject to NIKE’s main socks supplier with estimated sales of US$ 21 million per annum. In June 2009 it was reported that subjet received the fanchise for NIKE underwear.

 

In 2010 subject closed its socks activity in Jordan, sold its plant in India DELTA TEXTILE (INDIA) PTY for US$ 2.3 million, and re-organization in its other plants. Subject also united manufacturing plants and transfer to manufacturing plants in China and Bulgaria. That included the closing down the Karmiel facility.

 

In January 2010 AUBURN HOSIERY MILLS INC was merged into DELTA GALIL USA INC., as part of Group's re-organization, followed by layoff of 40 employees.

 

In 2011 subject launched a new chain for kids apparel (“Delta Kids”), separately from its existing retail chain, intending to invest NIS 20 million in the new chain.

 

In 2011 subject sold its headquarters premises property in 2 Kaufman St., Textile House, Tel Aviv, for US$ 3.5 million, and leased it back from the buyers.

During Q2-Q3 2012 subject moved its logistics center from Rosh Ha'ayin to Caesarea (offices to remain), with total investment (mostly by CAESAREA DEVELOPMENT CO. and rest by subject) of US$ 14 million.

 

In June 2011 subject, via subsidiary DELTA USA, signed an agreement to acquire the American branded women's Sleepwear activity, under the brand "KN Karen Neuburger" for US$ 4 million. The acquisition does not include the manufacturing activities, carried out by sub-contractors in the Far East.

 

In May 2012 subject reported it signed an agreement to fully acquire SCHIESSER, Germany's leading undergarment manufacturer (which was in Receivership), for 68 million. Deal was finalized in July 2012.

 

In July 2012 subject opened a retail store in a CARREFOUR store in Georgia.

 

In December 2012 subject acquired the children's undergarments brand 'LittleMissMatched' for several US million.

In January 2013 it was reported that subject received the global representatives (developing, manufacturing, marketing) of socks of 'Columbia Sportswear' brand.

 

In October 2013 it was reported that subject will manufacture undergarments for LACOSTE, in volume of US$ 20 million-US$ 30 million per year.

 

In January 2014 subject acquired all activities of FIX BRANDS MARKETING LTD. (including stock, brand names and retail stores) from ARGAMAN INDUSTRIES for NIS 7.5 million for brand names, NIS 220,000 for stock and 4% of future sales for the next 5 years. "FIX", established 1989, operated a retail chain for undergarments. According to a report from December 2014 having 4 shops, holding the brand rights of "FIX", "VETO", "FIX MEN", "FIXON-MEN", "FIXON-U. Subject converted theese shops to "Delta" outlet shops.

In March 2015 it was reported that subject is re-launching the "Fix" retail chain, which will sell undergarments, home apparel accessories and cosmetics, catering young women. Subject plans to reach 50 shops in 4 years, as well as expanding abroad. In May 2015 it was reported that the first 5 shops have been launched.

 

In the beginning of 2015 subject launched its new seamless R&D center at

NIKE headquarters in Portland, Oregon, USA.

 

In May 2015 it was reported that subject is intending to launch during 2015 an undergarment line for LACOSTE and MARC-O-POLO, as well as continue the erection of a plant in Vietnam.

 

In July 2015 it was reported that subject is intending to open a woman sport apparel chain, to be launched in 2016, in a store in store format.

 

In August 2015 subject acuired the P.J. SALVAGE brand of USA (sleep apparel, leasure  apparel and undergarments), from LOOMWORKS APPAREL, for US$ 37.1 million (+ additional payment accordingt to sales). 2015 sales of this brand are expected to reach US$ 25 million.

 

In November 2015 subject received the local representation of the 'Juicy Couture' brand.

 

The under garment sector in Israel is valued at NIS 1.95 billion in 2012 (a 5% increase from 2011). As of end of 2010, there were some 1,100 points of sale for under garment products, of which 510 of under garment retail chains (2 main players are subject and HAMASHBIR 365, holding 56.4% of market sales). In 2012, braziers and fitters are the main product - 48% of under garment sales, under ware 19%, sox and stockings 15%, sleep dressing 11% and undershirts 7%. In 2012 import of under garment was of NIS 930 million.

Sales by local Textile, Clothing and Fashion Industries have been experiencing decrease in sales over the last years. Some 60% of the textile industry production is sold in the local market and the rest for export. Most exports are the North American market, and the industries have been suffering from the global economic crisis, mainly in the USA, as well as the slow-down in local market.

Sales for export from Manufacture of Textiles, Wearing Apparel & Leather fell by 6.6%, 6.7% and 5.3% in the years 2011, 2012 and 2013, respectively (from the previous year). In 2014 the trend reversed and export rose by close to 10%, reaching US$ 836 million.

In the first 7 months of 2015, export from Textiles, Wearing Apparel & Leather Manufacture fell slightly – by 2.5%, compared to the parallel period in 2014.

Besides the weakness of global markets, the local industry has been in state of crisis in face of amounting import from foreign competitors with cheaper production costs, forcing streamlining process, plants closure, and mostly resulting in the shift of textile manufacturing to low labor cost countries. There are around 14,000 employed in the textile sector in some 130 plants. In order to deal with the situation, the local textile industry diverted mainly to advanced technologies production, niches and design aspects.

 

Reportedly, total revenues of the local fashion market in 2013 reached NIS 12 billion per annum. In 2012 sales reached NIS 11 billion. 40% of sales are in the large fashion chains, 34% in other smaller chains, and the rest in private shops.

Based on surveys, around 50% and more is women's fashion. Moreover, 40% of fashion stores in Israel belong to fashion chains, the rest being private shops.

Children's fashion market is valued at NIS 2 billion per annum, sold in 1,600 shops (900 of which belong to branded chains, rest are private shops).

 

The local fashion market has been significantly influenced by the entrance of new international fashion players to the already highly competitive local market.

To many players in the branch, the fierce competition, coupled with the slow-down in local economy resulted in stagnation in sales and drop in revenues. There have been also few collapses of veteran and big retailers in some niches, including in the ladies fashion and children's apparel.

Moreover, in particular for the recent period, local businesses in general, and the fashion market in particular, sufferred a blow from the fighting situation in Israel during July-August 2014 in the south of Israel, causing freeze in sales. An improvement has been noticed in 2015.

From RIS data, a firm that measures revenues from sales of 2,600 shops in Israel, in 2014 local consumers reduced their purchasing in the apparel branches, witnessed in 1.5% reduction in revenues per meter in commercial centers (after 2013 ended in freeze compared to 2012).

 

According to the Central Bureau of Statistics (CBS), import of Clothing and Footwear in 2014 increased by 8.3% (in NIS terms, rose by 9.5% in $ terms), summing up to NIS 7,421.6 million. This comes after in 2013 import rose by mere 0.9% from 2012, after climbing by 13% in 2012. Import rose by 5.6% (fell by 6% in $ terms) in the first half of 2015 (comparing to the 1st half 2014).

Most import comes from China. Main other countries of origin for textile goods are France, Italy, Hong Kong and Turkey, Spain and the U.S.A.

 

From the CBS National Accounts for 2014, it turns that private consumption expenditure, in fixed prices, grew by 4% from 2013 (rose 3.3% in 2013 and 3.1% in 2012). Per-capita expenditure in 2014 rose by 2% (after rise of 1.4% in 2013 and 1.2% in 2012).

Consumption expenditure by households on semi-durable goods rose in 2014 by 7.6% from 2013 (after 1.8% rise in 2013, and 7.4% in 2012), of which expenditure on Clothing and Footwear in 2014 rose by 10.7% from 2013 (after 2.2% rise in 2013 and by 8.5% in 2012).

 

 

SUMMARY

 

Good for trade engagements.

Maximum unsecured credit recommended several US$ millions.

 

Note: Since February 2013 Israel Post has started using a new area code method of 7 digits (the old method of 5 digits is no longer valid).

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.42

UK Pound

1

Rs.99.17

Euro

1

Rs.72.14

ILS

1

Rs.17.00

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

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%)

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