MIRA INFORM REPORT

 

 

Report No. :

355058

Report Date :

22.12.2015  

 

IDENTIFICATION DETAILS

 

Name :

LANDES LEDERWARENFABRIK GMBH

 

 

Registered Office :

Achener Weg 56, D 88316 Isny

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

1949

 

 

Com. Reg. No.:

HRB 620151

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         Processing of leather (except manufacture of leather apparel)

·         Wholesale of leather goods, luggage, giftware and advertising articles

 

 

No. of Employees :

190

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

670,000 EUR

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.2% in 2014. The new German government introduced a minimum wage of about $11.60 (8.50 euros) per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. The budget was essentially in balance in 2014. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. The German economy suffers from low levels of investment, and a government plan to invest 15 billion euros 2016-18, largely in infrastructure, is intended to spur needed private investment. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany plans to replace nuclear power with renewable energy, which accounted for 27.8% of gross electricity consumption in 2014, up from 9% in 2000. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production. Extremely low inflation, caused largely by low global energy prices and a weak euro, are expected to boost German GDP growth in 2015.

 

Source : CIA

 

Company name & address

 

LANDES LEDERWARENFABRIK GMBH

 

 Company Status:         active

                                    Achener Weg 56

                                    D 88316 Isny

                                    Telephone:07562/7060

                                    Telefax:  07562/706230

                                    Homepage: www.landes.de

                                    E-mail:   info@landes.de

 

 VAT no.:             DE811177848

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

 LEGAL FORM           Private limited company

 Date of foundation:  1949

 Registered on:       26.01.1970

 Commercial Register: Local court 89073 Ulm

 under:               HRB 620151

 

 Share capital:                          EUR             52,000.00

 

 Shareholder:

                      Landes Holding GmbH

                      Achener Weg 56

                      D 88316 Isny

                      Legal form: Private limited company

                      Share capital:     EUR            103,530.00

                      Share:             EUR             52,000.00

                      Registered on: 04.07.2011

                      Reg. data: 89073 Ulm, HRB 726700

                      Profit transfer agreement

 Manager:

                      Klaus Hilgert

                      D 52222 Stolberg

                      having sole power of representation

                      born: 02.06.1962

                      Profession: Fully qualified economic

                      engineer

 Manager:

                      Sandra Landes-Sgambato

                      D 88316 Isny

                      born: 13.05.1980

 Proxy:

                      Daniel Zander

                      D 87527 Sonthofen

                      authorized to jointly represent the company

                      born: 23.12.1978

                      Marital status: unknown

 

 Further functions/participations of Klaus Hilgert (Manager)

 Manager:

                      Landes Holding GmbH

                      Achener Weg 56

                      D 88316 Isny

                      Legal form: Private limited company

                      Share capital:     EUR            103,530.00

                      Registered

                      on:         04.07.2011

                      Reg. data:  89073 Ulm, HRB 726700

 

 Further functions/participations of Sandra Landes-Sgambato

 (Manager)

 Manager:

                      WL Vermögensverwaltung GmbH

                      Birkenweg 2

                      D 88316 Isny

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         27.07.2015

                      Reg. data:  89073 Ulm, HRB 732352

 Manager:

                      Landes Holding GmbH

                      Achener Weg 56

                      D 88316 Isny

                      Legal form: Private limited company

                      Share capital:     EUR            103,530.00

                      Registered

                      on:         04.07.2011

                      Reg. data:  89073 Ulm, HRB 726700

 Member:

                      Erbengemeinschaft nach Wolfram Landes

                      Moos 4

                      D 87480 Weitnau

                      Legal form: Community of heirs

 

 

COMPANY HISTORY

 

 1949 - 26.01.1970        Hans Landes KG

                          Achener Weg 56

                          D 88316 Isny

                          Limited partnership

 

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 28.10.2003 - 08.01.2013  Manager

                          Wolfram Landes

                          D 87480 Weitnau

 

 

BUSINESS ACTIVITIES

 

 Main industrial sector

 15120   Processing of leather (except manufacture of leather apparel)

 

 Secondary industrial sector

 46493   Wholesale of leather goods, luggage, giftware and advertising articles

 

 

FINANCIAL INFORMATION

 

Payment experience:  within agreed terms

 

Negative information:We have no negative information at hand.

 

Maximum credit:      670,000 EUR

 

 Balance sheet year:  2013

 

 PMI:                 present:   76         01.12.2015

                      Ø 6 months:87

 

                      The "Payment Morality Index" evaluates

                      payment delays that have been reported to

                      the "DDMonitor"

 

                      100:    No payment delays are shown in the

                              "DDMonitor".

                      80-99:  The "DDMonitor" confirms the payment

                              delay of a few days.

                      40-79:  The "DDMonitor" confirms the payment

                              delay of some days to weeks.

                      0-39:   The "DDMonitor" confirms the payment

                              delay of several months.

 

                      Important note: In the past months only

                      single or slight payment delays have become

                      known.

 

 

REAL ESTATE

 

 Type of ownership:   Tenant

 Address              Achener Weg 56

                      D 88316 Isny

 

 Land register documents were not available.

 

 

BANKERS

 

 VOLKSBANK ALLGÄU-WEST, 88308 ISNY IM ALLGÄU

 Sort. code: 65092010

 BIC: GENODES1WAN

 KREISSPARKASSE RAVENSBURG, 88316 ISNY IM ALLGÄU

 Sort. code: 65050110

 BIC: SOLADES1RVB

 

 

FINANCIAL FIGURES

 

 Turnover:            2013               Eur         16,083,227.00

 Profit:              2013               Eur         -1,863,984.00

 Equipment:                              Eur             90,355.00

 Ac/Ts Receivable:                       Eur          7,417,941.00

 Liabilities:                            Eur          1,853,904.00

 Employees:                                                    190

 - Thereof Permanent Staff:                                    190

 

 Profit transfer agreement to:

                      Landes Holding GmbH

                      Achener Weg 56

                      D 88316 Isny

 

 

BALANCE SHEETS

 

 Balance sheet ratios 01.01.2013 - 31.12.2013

 Equity ratio [%]:                 39.86

 Liquidity ratio:                   1.58

 Return on total capital [%]:     -34.40

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 77.84

 Liquidity ratio:                   4.97

 Return on total capital [%]:       2.90

 

 Balance sheet ratios 01.07.2011 - 31.12.2011

 Equity ratio [%]:                 72.60

 Liquidity ratio:                  10.00

 Return on total capital [%]:     -13.94

 

 Balance sheet ratios 01.01.2011 - 30.06.2011

 Equity ratio [%]:                 84.47

 Liquidity ratio:                  10.00

 Return on total capital [%]:       4.72

 

 EQUITY RATIO

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 LIQUIDITY RATIO

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 RETURN ON TOTAL CAPITAL

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 

 Type of balance sheet:               Company balance sheet

 Origin of the present

 balance sheet:       electronic German Federal Gazette

 

 Financial year:      01.01.2013 - 31.12.2013

 

 ASSETS                                  EUR          9,949,631.04

  Fixed assets                           EUR            100,994.51

   Intangible assets                     EUR              4,672.00

    Concessions, licences, rights        EUR              4,672.00

   Tangible assets                       EUR             94,822.51

    Plant / machinery                    EUR              4,468.00

    Other tangible assets / fixtures and

    fittings                             EUR             90,354.51

   Financial assets                      EUR              1,500.00

    Shares in participations /

    subsidiaries and the like            EUR              1,500.00

     Shares in cooperatives              EUR              1,500.00

  Current assets                         EUR          9,826,719.17

   Stocks                                EUR          2,378,980.28

    Raw materials, consumables and

    supplies                             EUR            928,341.12

    Finished goods / work in progress    EUR          1,450,287.16

    Advance payments made                EUR                352.00

   Accounts receivable                   EUR          7,417,941.16

    Trade debtors                        EUR          2,827,432.42

    Amounts due from related companies   EUR          4,560,327.54

    Other debtors and assets             EUR             30,181.20

   Liquid means                          EUR             29,797.73

  Remaining other assets                 EUR             21,917.36

   Accruals (assets)                     EUR             21,917.36

 

 LIABILITIES                             EUR          9,949,631.04

  Shareholders' equity                   EUR          6,690,807.39

   Capital                               EUR             52,000.00

    Subscribed capital (share capital)   EUR             52,000.00

   Balance sheet profit/loss (+/-)       EUR          6,638,807.39

    Profit / loss brought forward        EUR          6,638,807.39

  Provisions                             EUR          1,404,919.57

   Other / unspecified provisions        EUR          1,404,919.57

  Liabilities                            EUR          1,853,904.08

   Financial debts                       EUR            606,591.88

    Liabilities due to banks             EUR            606,591.88

   Other liabilities                     EUR          1,247,312.20

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR            897,100.81

    Liabililties due to related companiesEUR             46,797.92

    Unspecified other liabilities        EUR            303,413.47

  Guarantees and other commitments       EUR          5,950,000.00

   Liability from creation of a security

   interest for third parties            EUR          5,950,000.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         16,083,227.04

  Inventory change + own costs (+/-)     EUR           -286,310.65

   Inventory change (+/-)                EUR           -289,333.33

   Capitalised own costs                 EUR              3,022.68

  Other operating income                 EUR            296,431.49

  Cost of materials                      EUR          6,819,142.73

   Raw materials and supplies, purchased

   goods                                 EUR          6,814,455.14

   Purchased services                    EUR              4,687.59

  Gross result (+/-)                     EUR          9,274,205.15

  Staff expenses                         EUR          6,776,548.00

   Wages and salaries                    EUR          5,781,170.18

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            995,377.82

  Total depreciation                     EUR            220,352.46

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             54,833.17

   Depreciation on current assets (+/-)  EUR            165,519.29

  Other operating expenses               EUR          4,156,306.18

  Operating result from continuing

  operations                             EUR         -1,879,001.49

  Interest result (+/-)                  EUR             36,932.01

   Interest and similar income           EUR             72,781.54

   Interest and similar expenses         EUR             35,849.53

  Financial result (+/-)                 EUR             36,932.01

  Result from ordinary operations (+/-)  EUR         -1,842,069.48

  Income from assumption of loss by

  parent company                         EUR          1,863,983.60

  Other taxes / refund of taxes          EUR            -21,914.12

  Tax (+/-)                              EUR            -21,914.12

  Annual surplus / annual deficit        EUR                  0.00

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       self-disclosure

 

 Financial year:      01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR          8,595,998.51

  Fixed assets                           EUR             96,094.51

   Intangible assets                     EUR             11,921.00

    Concessions, licences, rights        EUR             11,921.00

   Tangible assets                       EUR             82,673.51

    Plant / machinery                    EUR              6,964.00

    Other tangible assets / fixtures and

    fittings                             EUR             75,709.51

   Financial assets                      EUR              1,500.00

    Shares in participations /

    subsidiaries and the like            EUR              1,500.00

     Shares in cooperatives              EUR              1,500.00

  Current assets                         EUR          8,481,493.43

   Stocks                                EUR          3,041,882.52

    Raw materials, consumables and

    supplies                             EUR          1,260,178.71

    Finished goods / work in progress    EUR          1,774,447.24

    Advance payments made                EUR              7,256.57

   Accounts receivable                   EUR          5,426,942.79

    Trade debtors                        EUR          2,619,203.75

    Amounts due from related companies   EUR          2,805,457.11

    Other debtors and assets             EUR              2,281.93

   Liquid means                          EUR             12,668.12

  Remaining other assets                 EUR             18,410.57

   Accruals (assets)                     EUR             18,410.57

 

 LIABILITIES                             EUR          8,595,998.51

  Shareholders' equity                   EUR          6,690,807.39

   Capital                               EUR             52,000.00

    Subscribed capital (share capital)   EUR             52,000.00

   Balance sheet profit/loss (+/-)       EUR          6,638,807.39

    Profit / loss brought forward        EUR          6,638,807.39

  Provisions                             EUR            801,482.44

   Other / unspecified provisions        EUR            801,482.44

  Liabilities                            EUR          1,103,708.68

   Financial debts                       EUR            462,931.21

    Liabilities due to banks             EUR            462,931.21

   Other liabilities                     EUR            640,777.47

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR            287,813.67

    Liabililties due to related companiesEUR              1,128.27

    Unspecified other liabilities        EUR            351,835.53

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         15,816,999.46

  Inventory change + own costs (+/-)     EUR            -32,929.85

   Inventory change (+/-)                EUR            -32,929.85

  Other operating income                 EUR            377,622.86

  Cost of materials                      EUR          4,933,559.49

   Raw materials and supplies, purchased

   goods                                 EUR          4,932,256.25

   Purchased services                    EUR              1,303.24

  Gross result (+/-)                     EUR         11,228,132.98

  Staff expenses                         EUR          6,723,078.25

   Wages and salaries                    EUR          5,683,585.63

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,039,492.62

  Total depreciation                     EUR            477,523.43

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             44,506.13

   Depreciation on current assets (+/-)  EUR            433,017.30

  Other operating expenses               EUR          3,868,293.21

  Operating result from continuing

  operations                             EUR            159,238.09

  Interest result (+/-)                  EUR             68,584.00

   Interest and similar income           EUR             87,415.35

   Interest and similar expenses         EUR             18,831.35

  Financial result (+/-)                 EUR             68,584.00

  Result from ordinary operations (+/-)  EUR            227,822.09

  Expenses for transfer of profits to a

  parent company                         EUR            249,702.54

  Income tax / refund of income tax (+/-)EUR              4,833.00

  Other taxes / refund of taxes          EUR             17,047.45

  Tax (+/-)                              EUR             21,880.45

  Annual surplus / annual deficit        EUR                  0.00

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.32

UK Pound

1

Rs.98.98

Euro

1

Rs.72.13

EUR

1

Rs.72.35

 

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

AMR

 

 

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%)

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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.