MIRA INFORM REPORT

 

 

Report No. :

356160

Report Date :

23.12.2015

           

IDENTIFICATION DETAILS

 

Name :

SHANYOS PTE. LTD.

 

 

Registered Office :

111, North Bridge Road, 11-01, Peninsula Plaza, 179098

 

 

Country :

Singapore

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

21.06.2005

 

 

Com. Reg. No.:

200508463-N

 

 

Legal Form :

Exempt private

 

 

Line of Business :

The Subject engaged in wholesale of electrical appliances.

 

 

No. of Employee :

10

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

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.

:

200508463-N

COMPANY NAME

:

SHANYOS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

21/06/2005

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

111, NORTH BRIDGE ROAD, 11-01, PENINSULA PLAZA, 179098, SINGAPORE.

BUSINESS ADDRESS

:

111, NORTH BRIDGE ROAD, 11-01, PENINSULA PLAZA, 179098, SINGAPORE.

TEL.NO.

:

65-63374881

FAX.NO.

:

65-63374882

WEB SITE

:

WWW.SHANYOS.COM.SG

CONTACT PERSON

:

JAGDESH ATMARAM TEWANI ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF ELECTRICAL APPLIANCES

ISSUED AND PAID UP CAPITAL

:

1,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 1,000,000.00 

SALES

:

USD 57,632,939 [2013]

NET WORTH

:

USD 2,253,078 [2013]

STAFF STRENGTH

:

10 [2015]

BANKER (S)

:

UNITED OVERSEAS BANK LIMITED
OVERSEA-CHINESE BANKING CORPORATION LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

UNKNOWN

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is an exempt private company whose shares are not held by any corporate body and has no more than 20 shareholders who are all natural persons. An exempt company is a type of private limited company. 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, suing or be sued by other companies. An exempt private company with an annual turnover of less than SGD5 million are exempted from statutory auditing requirements. Instead of filing audited annual accounts, the Subject has to file in a document duly signed by its director in charge of its finance and the company secretary stating that the Subject is able to meet all its obligations as and when they fall due. The Subject is not required to have their accounts audited. However, the Subject will prepare unaudited accounts for purposes of AGMs and filing with Registry Office if it is unable to meet all its obligations as and when they fall due .

 

The Subject is principally engaged in the (as a / as an) wholesale of electrical appliances.

 

Share Capital History

Date

Issue & Paid Up Capital

02/12/2015

SGD 1,000,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MR. JAGDESH ATMARAM TEWANI +

9, AMBER ROAD, 08-02, PARKWAY MANSION, 439854, SINGAPORE.

S1725166Z

999,999.00

100.00

MRS. SHALINI JAGDESH TEWANI +

9, AMBER ROAD, 08-02, PARKWAY MANSION, 439854, SINGAPORE.

S7270992F

1.00

0.00

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

------

1,000,000.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

MRS. SHALINI JAGDESH TEWANI

Address

:

9, AMBER ROAD, 08-02, PARKWAY MANSION, 439854, SINGAPORE.

IC / PP No

:

S7270992F

Nationality

:

SINGAPOREAN

Date of Appointment

:

21/06/2005

 

DIRECTOR 2

 

Name Of Subject

:

MR. JAGDESH ATMARAM TEWANI

Address

:

9, AMBER ROAD, 08-02, PARKWAY MANSION, 439854, SINGAPORE.

IC / PP No

:

S1725166Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

21/06/2005

 

MANAGEMENT

 

 

1)

Name of Subject

:

JAGDESH ATMARAM TEWANI

Position

:

DIRECTOR

 

 

 

 

 

 

AUDITOR


No Auditor found in our databank 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ARUMUGAM CHETTIAR MANICKAM

IC / PP No

:

S0537812E

Address

:

184, STIRLING ROAD, 07-242, 140184, SINGAPORE.

 

2)

Company Secretary

:

NANCY JULIA ZEHNDER

IC / PP No

:

S0240727B

Address

:

58, DAKOTA CRESCENT, 02-257, 390058, SINGAPORE.

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

UNITED OVERSEAS BANK LIMITED

 

2)

Name

:

OVERSEA-CHINESE BANKING CORPORATION LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201101458

01/02/2011

N/A

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

C201408963

21/08/2014

N/A

OVERSEA-CHINESE BANKING CORPORATION LIMITED

-

Unsatisfied

 

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 provide any information on its supplier. 

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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

TV, PLAYER, HI-FI SYSTEM, CAR STEREOS AND OTHER ELECTRICAL EQUIPMENTS

 

Total Number of Employees:

 

YEAR

2015

2013

2012


GROUP

N/A

N/A

N/A

COMPANY

10

9

8

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of electrical appliances. 

The Subject is distributor of Consumer Electronics products from world-class brands like Toshiba, Sharp, Sony, Hitachi, Pioneer, Samsung, Panasonic, Daewoo, Sanyo with a large consumer base in Asia, Europe, Middle East and South Africa and gray scale markets. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6563374881

Current Telephone Number

:

65-63374881

Match

:

YES

Address Provided by Client

:

111, NORTH BRIDGE ROAD, 11-01, PENINSULA PLAZA,179098,SINGAPORE

Current Address

:

111, NORTH BRIDGE ROAD, 11-01, PENINSULA PLAZA, 179098, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

47.48%

]

Profit/(Loss) Before Tax

:

Increased

[

72.86%

]

Return on Shareholder Funds

:

Acceptable

[

19.92%

]

Return on Net Assets

:

Favourable

[

41.33%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The higher profit could be attributed to the increase in turnover. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Acceptable

[

61 Days

]

Debtor Ratio

:

Favourable

[

44 Days

]

Creditors Ratio

:

Unfavourable

[

62 Days

]

The Subject kept adequate stocks to meet its normal business transactions without incurring excessive storage costs. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.47 Times

]

Current Ratio

:

Unfavourable

[

1.03 Times

]

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

Solvency

Interest Cover

:

Unfavourable

[

2.09 Times

]

Gearing Ratio

:

Unfavourable

[

2.65 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Generally, the Subject's performance has improved with higher turnover and profit. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : LIMITED

 

 

 

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 2005, the Subject is an Exempt Private company, focusing on wholesale of electrical appliances. 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 1,000,000 allows the Subject to expand its business more comfortably. However, the Subject does not have strong shareholders’ backing. Without a strong shareholders' backing, the opportunity of the Subject to expand its business is limited. 


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 small company, the Subject's business operation is supported by 10 employees. 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. 

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. 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. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 2,253,078, the Subject should be able to maintain its business in the near terms. 


The Subject's overall payment habit is fair and this clearly implied a weak credit control of the Subject. 


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


In view of the above, we recommend credit be granted to the Subject with close monitoring.

 



PROFIT AND LOSS ACCOUNT

 

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

SHANYOS PTE. LTD.

 

Financial Year End

2013-06-30

2012-06-30

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

57,632,939

39,077,567

Other Income

145,251

235,891

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

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

Total Turnover

57,778,190

39,313,458

Costs of Goods Sold

(55,906,700)

(37,879,045)

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

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

Gross Profit

1,871,490

1,434,413

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

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

PROFIT/(LOSS) FROM OPERATIONS

486,534

281,461

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

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

PROFIT/(LOSS) BEFORE TAXATION

486,534

281,461

Taxation

(37,745)

(14,955)

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

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

PROFIT/(LOSS) AFTER TAXATION

448,789

266,506

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,109,845

843,339

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

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

As restated

1,109,845

843,339

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,558,634

1,109,845

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,558,634

1,109,845

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

444,661

436,099

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

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

444,661

436,099

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

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

 

 

 

 

 

BALANCE SHEET

 

SHANYOS PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

1,688,481

1,742,072

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

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

TOTAL LONG TERM ASSETS

1,688,481

1,742,072

Stocks

9,696,765

4,671,167

Trade debtors

6,989,191

1,542,426

Other debtors, deposits & prepayments

3,001

2,768

Loans & advances - current portion

256,531

650,350

Cash & bank balances

613,150

487,718

Others

127,259

89,789

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

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

TOTAL CURRENT ASSETS

17,685,897

7,444,218

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

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

TOTAL ASSET

19,374,378

9,186,290

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

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

CURRENT LIABILITIES

Trade creditors

9,566,286

773,323

Other creditors & accruals

267,477

76,170

Bank overdraft

31,381

16,782

Other borrowings

5,947,262

5,109,953

Amounts owing to director

-

29,634

Provision for taxation

37,160

51,268

Other liabilities

1,271,734

1,324,871

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

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

TOTAL CURRENT LIABILITIES

17,121,300

7,382,001

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

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

NET CURRENT ASSETS/(LIABILITIES)

564,597

62,217

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

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

TOTAL NET ASSETS

2,253,078

1,804,289

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

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

SHARE CAPITAL

Ordinary share capital

694,444

694,444

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

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

TOTAL SHARE CAPITAL

694,444

694,444

Retained profit/(loss) carried forward

1,558,634

1,109,845

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

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

TOTAL RESERVES

1,558,634

1,109,845

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,253,078

1,804,289

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

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

2,253,078

1,804,289

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

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

 

 

 

 

 

FINANCIAL RATIO

 

SHANYOS PTE. LTD.

 

TYPES OF FUNDS

Cash

613,150

487,718

Net Liquid Funds

581,769

470,936

Net Liquid Assets

(9,132,168)

(4,608,950)

Net Current Assets/(Liabilities)

564,597

62,217

Net Tangible Assets

2,253,078

1,804,289

Net Monetary Assets

(9,132,168)

(4,608,950)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

931,195

717,560

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

931,195

717,560

BALANCE SHEET ITEMS

Total Borrowings

5,978,643

5,126,735

Total Liabilities

17,121,300

7,382,001

Total Assets

19,374,378

9,186,290

Net Assets

2,253,078

1,804,289

Net Assets Backing

2,253,078

1,804,289

Shareholders' Funds

2,253,078

1,804,289

Total Share Capital

694,444

694,444

Total Reserves

1,558,634

1,109,845

LIQUIDITY (Times)

Cash Ratio

0.04

0.07

Liquid Ratio

0.47

0.38

Current Ratio

1.03

1.01

WORKING CAPITAL CONTROL (Days)

Stock Ratio

61

44

Debtors Ratio

44

14

Creditors Ratio

62

7

SOLVENCY RATIOS (Times)

Gearing Ratio

2.65

2.84

Liabilities Ratio

7.60

4.09

Times Interest Earned Ratio

2.09

1.65

Assets Backing Ratio

3.24

2.60

PERFORMANCE RATIO (%)

Operating Profit Margin

0.84

0.72

Net Profit Margin

0.78

0.68

Return On Net Assets

41.33

39.77

Return On Capital Employed

40.76

39.40

Return On Shareholders' Funds/Equity

19.92

14.77

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.66.30

UK Pound

1

Rs.98.71

Euro

1

Rs.72.33

SGD

1

Rs.47.02

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

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.