MIRA INFORM REPORT

 

 

Report No. :

307993

Report Date :

14.02.2015

 

IDENTIFICATION DETAILS

 

Name :

STARCOM RESOURCES PTE LTD

 

 

Registered Office :

24, Raffles Place, 13 - 02, Clifford Centre, 048621

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

28.10.2000

 

 

Com. Reg. No.:

200009210-G

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         engaged in trading of Agricultural Products, Steel and Energy

·         Engaged in dealing of Oil Seeds & Extractions/ Meals, Grains, Pulses & Beans, Edible Oil, Coal, Metals, Mineral Ores, Chemicals & Fertilizers

 

 

No of Employees :

25

 

 

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 :

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 


 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200009210-G

COMPANY NAME

:

STARCOM RESOURCES PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

28/10/2000

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

24, RAFFLES PLACE, 13 - 02, CLIFFORD CENTRE, 048621, SINGAPORE.

BUSINESS ADDRESS

:

24 RAFFLES PLACE 13-02 CLIFFORD CENTRE, 048621, SINGAPORE.

OFFICE ADDRESS :

 

5 SHENTON WAY HEX 18-03, UIC BUILDING SINGAPORE 068808, SINGAPORE

TEL.NO.

:

65-63367288

FAX.NO.

:

65-63363118

EMAIL

:

STARCOM@STARCOMRESOURCES.NET

WEB SITE

:

WWW.STARCOMRESOURCES.NET

CONTACT PERSON

:

AJAY KUMAR AGGARWAL (MANAGING DIRECTOR)

PRINCIPAL ACTIVITY

:

·         engaged in trading of Agricultural Products, Steel and Energy

·         Engaged in dealing of Oil Seeds & Extractions/ Meals, Grains, Pulses & Beans, Edible Oil, Coal, Metals, Mineral Ores, Chemicals & Fertilizers

ISSUED AND PAID UP CAPITAL

:

5,113,862.00 ORDINARY SHARE, OF A VALUE OF SGD 5,793,452.52

SALES

:

USD 421,737,258 [2013]

NET WORTH

:

USD 3,291,616 [2013]

STAFF STRENGTH

:

25 [2014]

BANKER (S)

:

SOCIETE GENERALE

STANDARD CHARTERED BANK

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

SLOW BUT CORRECT

MANAGEMENT CAPABILITY

:

WEAK

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 agricultural products.

 

Share Capital History

Date

Issue & Paid Up Capita

l

28/02/2014

SGD 5,793,452.52

13/10/2014

SGD 5,793,452.52

SGD 3,443,851.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

STARCOM GROUP PTE. LTD.

24, RAFFLES PLACE , 13 - 02, CLIFFORD CENTRE, SINGAPORE.

201325504

5,096,125.00

99.65

WAYPORT DEVELOPMENTS LIMITED

AKARA BUILDING, 24, DE CASTRO STREET, WICKHAMS CAY 1, TORTOLA, VIRGIN ISLANDS, BRITISH.

T08UF0030

17,737.00

0.35

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

------

5,113,862.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

201012351M

SINGAPORE

STARCOM GRAIN PTE. LTD.

100.00

31/12/2013

200807287H

SINGAPORE

AMBER FARMS PTE. LTD.

75.00

31/12/2013



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. AJAY KUMAR AGGARWAL

Address

:

20, VANDA DRIVE, ORCHID VILLAGE, 287858, SINGAPORE.

IC / PP No

:

S6864098I

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/10/2000

 

DIRECTOR 2

 

Name Of Subject

:

SANDEEP SINGH

Address

:

1A, LENGKONG LIMA, 417531, SINGAPORE.

IC / PP No

:

S7284335E

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/10/2012

 

DIRECTOR 3

 

Name Of Subject

:

PAUL JOHN WILLOWS

Address

:

1, SANDWICH ROAD, 139150, SINGAPORE.

IC / PP No

:

S7461304G

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/10/2012

 

DIRECTOR 4

 

Name Of Subject

:

RAJEEV PALIWAL

Address

:

614, ELIAS ROAD, 02-114, 510614, SINGAPORE.

IC / PP No

:

S2741294G

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/10/2012

 

 

MANAGEMENT

 

 

1)

Name of Subject

:

AJAY KUMAR AGGARWAL

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

RSM CHIO LIM LLP

Auditor' Address

:

N/A

 

 


COMPANY SECRETARIES

 

1)

Company Secretary

:

ONG SIEW CHOO

IC / PP No

:

S2592285I

Address

:

472, PASIR RIS DRIVE 6, 11-466, 510472, SINGAPORE.

 

2)

Company Secretary

:

SOO KIAM LENG

IC / PP No

:

S7510066C

Address

:

48, FLORENCE ROAD, 549501, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

SOCIETE GENERALE

 

2)

Name

:

STANDARD CHARTERED BANK

 

3)

Name

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

200204839

31/10/2002

N/A

SOCIETE GENERALE

-

Unsatisfied

200204840

31/10/2002

N/A

SOCIETE GENERALE

-

Unsatisfied

200204841

31/10/2002

N/A

SOCIETE GENERALE

-

Unsatisfied

C200503578

23/06/2005

N/A

DBS BANK LTD.

-

Unsatisfied

C200503582

23/06/2005

N/A

DBS BANK LTD.

-

Unsatisfied

C201006826

04/08/2010

N/A

LH ASIAN TFF PTE. LTD.

-

Unsatisfied

C201114858

25/11/2011

N/A

SOCIETE GENERALE

-

Unsatisfied

C201206214

07/06/2012

N/A

LH ASIAN TFF PTE. LTD.

-

Unsatisfied

C201300413

10/01/2013

N/A

EFA DYNAMIC TFF PTE. LTD.

-

Unsatisfied

C201303347

01/03/2013

N/A

DBS BANK LTD.

-

Unsatisfied

C201306094

06/05/2013

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

Unsatisfied

C201306096

06/05/2013

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

Unsatisfied

C201307987

13/06/2013

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

Unsatisfied

C201314103

18/10/2013

N/A

WARBA BANK TRADE FINANCE FACILITY S.P.

-

Unsatisfied

 

 

LEGAL CHECK AGAINST SUBJECT


* A check has been conducted in our databank against 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

:

YES

Overseas

:

YES


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

:

AGRICULTURAL PRODUCTS

 

Total Number of Employees:

YEAR

2014


GROUP

N/A

COMPANY

25

 

Branch

:

NO

 

Other Information:


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

Business activities:

* agricultural commodities

* steel and energy

products dealing:

* oil seeds & extractions/ meals

* grains

* pulses & beans

* edible oil

* coal

* metals

* mineral ores

* chemicals

* fertilizers

 

subject is a member of the following entities:

* singapore indian chamber of commerce and industry



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that:

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63367288

Match

:

N/A

Address Provided by Client

:

24 RAFFLES PLACE 13-02 CLIFFORD CENTRE SINGAPORE 048621

Current Address

:

24 RAFFLES PLACE 13-02 CLIFFORD CENTRE, 048621, SINGAPORE.

Match

:

YES

 

Other Investigations


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

 

 

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2011 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

(112.82%)

]

Return on Net Assets

:

Unfavourable

[

(41.25%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.Higher losses before tax during the year could be due to the higher operating costs incurred. The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Favourable

[

16 Days

]

Creditors Ratio

:

Favourable

[

13 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. 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

[

1.09 Times

]

Current Ratio

:

Unfavourable

[

1.09 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

:

Unfavourable

[

(0.89 Times)

]

Gearing Ratio

:

Favourable

[

0.30 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject's losses increased but its turnover showed a  fluctuating trend. This indicate the Subject was slowly losing its market share due to its competitors. 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. The Subject's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : LIMITED

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sector contracted by 1.5% in the fourth quarter of 2012, extending the 0.2% decline in the preceding quarter. For the whole of 2012, the sector declined by 0.7%, reversing the 1.6% growth in 2011. The sector was weighed down primarily by the wholesale trade segment. In 2012, the wholesale trade segment contracted by 1.0%, a reversal from the 1.4% growth in 2011. Growth of the retail trade segment also moderated to 2.0%, from 3.2% in the year 2011.

The domestic wholesale trade index grew by 1.2% in the fourth quarter of 2012, an improvement from the 5.4% decline in the third quarter. This was partly due to an increase in the sales of chemicals & chemical products and ship chandlers & bunkering. For the full year of 2012, the domestic wholesale trade index contracted by 2.2%, extending the 1.7% decline in 2011. The foreign wholesale trade index grew by 8.6% in the fourth quarter, an increase from the 6.6% growth in the third quarter. The expansion was partly due to resilient sales of petroleum & petroleum products. For the whole of 2012, the foreign wholesale trade index expanded by 9.1%, faster than the 4.3% increase in 2011.

In the fourth quarter of 2012, retail sales volume declined by 2.0%, extending the 0.3% decline in the third quarter. Excluding motor vehicles, retail sales volume grew by 0.4%, a slight moderation compared to the 1.5% gain in the third quarter of 2012. The sales volume of motor vehicles fell by 11% in the fourth quarter of 2012, after contracting by 6.1% in the third quarter. The sales of several discretionary items also declined in the fourth quarter. Besides, the sales of optical goods & books in 2012 fell by 3.6%, while the sales of telecommunications apparatus & computers declined by 1.4%.

For 2012 as a whole, retail sales volume grew by 1.3%, compared to the 2.0% expansion in 2011. Excluding motor vehicle sales, the increase in retail sales volume also moderated from 5.4% in 2011 to 1.7% in 2012. Medical goods & toiletries registered the largest increase (9.3%) in sales, followed by telecommunications apparatus & computers (6.9%). By contrast, the sales of watches & jewellery (-2.2%) and optical goods & books (-3.6%) declined.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2000, the Subject is a Private Limited company, focusing on trading of agricultural products. Having been in the industry for 14 years, 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. Having strong support from its shareholders has enabled the Subject to remain competitive despite the challenging business environment. The capital standing of the Subject is SGD 5,793,453. We considered the Subject has the potential of expanding its business in future.


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 25 employees. Overall, we regard that the Subject's management capability is weak. Without capable management, the Subject is unlikely to be successful and often contribute to unacceptable levels of accountability. Weak management can affect productivity, profitability, sales growth and ultimately can result in the failure of a business.

 

Due to the challenging market conditions, the Subject's business performance seems to be deteriorating and losses incurred. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in average 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 lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 3,291,616, the Subject should be able to maintain its business in the near terms.

 

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth . The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

 

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.

 

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.

STARCOM RESOURCES PTE LTD

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

Months

12

12

12

Consolidated Account

GROUP

GROUP

GROUP

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

FULL

Currency

USD

USD

USD

TURNOVER

421,737,258

534,817,316

359,067,970

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

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

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

Total Turnover

421,737,258

534,817,316

359,067,970

Costs of Goods Sold

(419,861,775)

(531,866,534)

(354,141,411)

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

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

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

Gross Profit

1,875,483

2,950,782

4,926,559

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(3,713,491)

(1,812,513)

1,114,179

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(3,713,491)

(1,812,513)

1,114,179

Taxation

-

27,720

(155,861)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(3,713,491)

(1,784,793)

958,318

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

2,626,231

4,675,888

3,725,523

Prior year adjustment

-

(264,864)

(7,953)

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

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

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

As restated

2,626,231

4,411,024

3,717,570

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(1,087,260)

2,626,231

4,675,888

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(1,087,260)

2,626,231

4,675,888

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Lease interest

-

1,838

1,696

Letter of credit

1,044,301

1,556,231

1,169,244

Revolving loans

38,066

87,671

29,906

Term loan / Borrowing

858,695

521,746

332,275

Others

25,925

39,515

69,782

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

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

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

1,966,987

2,207,001

1,602,903

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

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

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

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

 

STARCOM RESOURCES PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

128,100

171,628

178,123

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

883,809

883,809

-

Associated companies

166,634

166,634

341,932

Others

29,426

29,426

4,020,632

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1,079,869

1,079,869

4,362,564

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

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

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

TOTAL LONG TERM ASSETS

1,207,969

1,251,497

4,540,687

Stocks

-

-

100,000

Trade debtors

18,373,250

30,421,454

28,550,884

Other debtors, deposits & prepayments

342,786

-

1,805,452

Amount due from subsidiary companies

2,078,077

1,851,500

-

Amount due from related companies

1,269,696

455,614

11,676

Amount due from associated companies

5,103,789

2,156,948

494,651

Cash & bank balances

7,005,524

9,834,745

9,165,111

Others

2,437,400

4,535,552

-

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

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

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

TOTAL CURRENT ASSETS

36,610,522

49,255,813

40,127,774

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

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

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

TOTAL ASSET

37,818,491

50,507,310

44,668,461

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

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

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

CURRENT LIABILITIES

Trade creditors

14,853,703

33,158,728

25,492,777

Other creditors & accruals

3,889,902

3,135,695

4,620

Amounts owing to related companies

2,142,043

2,205,620

2,166,363

Provision for taxation

8,813

67,555

527,418

Lease payables

-

14,666

-

Other liabilities

12,690,057

5,760,580

6,714,356

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

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

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

TOTAL CURRENT LIABILITIES

33,584,518

44,342,844

34,905,534

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

3,026,004

4,912,969

5,222,240

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

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

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

TOTAL NET ASSETS

4,233,973

6,164,466

9,762,927

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

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

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

SHARE CAPITAL

Ordinary share capital

4,378,876

2,518,458

2,518,458

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

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

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

TOTAL SHARE CAPITAL

4,378,876

2,518,458

2,518,458

Exchange equalisation/fluctuation reserve

-

-

(50,394)

Retained profit/(loss) carried forward

(1,087,260)

2,626,231

4,675,888

Others

-

962,418

-

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

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

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

TOTAL RESERVES

(1,087,260)

3,588,649

4,625,494

MINORITY INTEREST

-

-

301,679

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

3,291,616

6,107,107

7,445,631

Long term loans

900,450

-

-

Lease obligations

41,907

57,359

-

Others

-

-

2,317,296

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

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

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

TOTAL LONG TERM LIABILITIES

942,357

57,359

2,317,296

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

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

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

4,233,973

6,164,466

9,762,927

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

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

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

 

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

 

STARCOM RESOURCES PTE LTD

 

TYPES OF FUNDS

Cash

7,005,524

9,834,745

9,165,111

Net Liquid Funds

7,005,524

9,834,745

9,165,111

Net Liquid Assets

3,026,004

4,912,969

5,122,240

Net Current Assets/(Liabilities)

3,026,004

4,912,969

5,222,240

Net Tangible Assets

4,233,973

6,164,466

9,762,927

Net Monetary Assets

2,083,647

4,855,610

2,804,944

BALANCE SHEET ITEMS

Total Borrowings

980,423

145,030

29,906

Total Liabilities

34,526,875

44,400,203

37,222,830

Total Assets

37,818,491

50,507,310

44,668,461

Net Assets

4,233,973

6,164,466

9,762,927

Net Assets Backing

3,291,616

6,107,107

7,445,631

Shareholders' Funds

3,291,616

6,107,107

7,445,631

Total Share Capital

4,378,876

2,518,458

2,518,458

Total Reserves

(1,087,260)

3,588,649

4,625,494

LIQUIDITY (Times)

Cash Ratio

0.21

0.22

0.26

Liquid Ratio

1.09

1.11

1.15

Current Ratio

1.09

1.11

1.15

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

Debtors Ratio

16

21

29

Creditors Ratio

13

23

26

SOLVENCY RATIOS (Times)

Gearing Ratio

0.30

0.02

0.00

Liabilities Ratio

10.49

7.27

5.00

Times Interest Earned Ratio

(0.89)

0.18

1.70

Assets Backing Ratio

0.97

2.45

3.88

PERFORMANCE RATIO (%)

Operating Profit Margin

(0.88)

(0.34)

0.31

Net Profit Margin

(0.88)

(0.33)

0.27

Return On Net Assets

(41.25)

6.40

27.83

Return On Capital Employed

(40.88)

6.31

26.92

Return On Shareholders' Funds/Equity

(112.82)

(29.22)

12.87

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.14

UK Pound

1

Rs.95.77

Euro

1

Rs.71.05

 

INFORMATION DETAILS

 

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.