MIRA INFORM REPORT

 

 

Report No. :

307618

Report Date :

19.02.2015

 

IDENTIFICATION DETAILS

 

Name :

HELM AG

 

 

Registered Office :

Nordkanalstr. 28, D 20097 Hamburg, Post Box: 10 30 60, D 20021 Hamburg

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

05.11.1900

 

 

Com. Reg. No.:

HRB 22263

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

·         Manufacture of Pharmaceutical Preparations.

·         Wholesale of Pharmaceutical Goods

·         Wholesale of Chemical Products

·         Research and Development on Biotechnology

 

 

No. of Employees :

527

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

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, has 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 5.3% in 2013. The new German government introduced a minimum wage of $11 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%. 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. 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 hopes to replace nuclear power with renewable energy. 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.

 

Source : CIA

 

Company Name and address

 

HELM AG

 

Company Status:      Active

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Post Box:

                      10 30 60, D 20021 Hamburg

                      Telephone:040/23750

                      Telefax:  040/23751845

                      Homepage: www.helmag.com

                      E-mail:   info@helmag.com

 

 

VAT no.           

 

DE118619592

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company Summary

 

 LEGAL FORM              Public limited company

 Date of foundation:      05.11.1900

 Registered on:             11.10.1978

 Commercial Register:   Local court 20355 Hamburg

 under:                                       HRB 22263

 

 

Share capital                        

 

EUR        100,000,000.00

 

 Shareholder:

                      Dieter Schnabel

                      Saselbergweg 71

                      D 22395 Hamburg

                      born: 05.11.1946

                      Share:                             100.000 %

 President of the Board of Directors:

                      Hans-Christian Sievers

                      D 20095 Hamburg

                      born: 24.04.1964

                      Profession: manager

                      Marital status: unknown

 Vice-president of the Board of Directors:

                      Axel Bourjau

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 21.01.1955

                      Profession: manager

                      Marital status: unknown

 Member of the Board of Directors:

                      Volker Seebeck

                      D 20095 Hamburg

                      authorized to jointly represent the company

                      born: 03.04.1961

                      Profession: Businessman

                      Marital status: unknown

 Member of the Board of Directors:

                      Stephan Schnabel

                      D 20097 Hamburg

                      born: 18.01.1975

                      Profession: Businessman

                      Marital status: unknown

 President of the Supervisory Board:

                      Dieter Schnabel

                      Saselbergweg 71

                      D 22395 Hamburg

                      born: 05.11.1946

                      Profession: manager

                      Marital status: married

 Vice-president of the Supervisory Board:

                      Ulrich Wilhelm Ellerbeck

                      Rathenaustr. 26

                      D 22297 Hamburg

                      born: 16.06.1952

                      Profession: Fully qualified political

                      economist

                      Marital status: unknown

 Member of the Supervisory Board:

                      David Michael Neumann

                      Mittelweg 119

                      D 20148 Hamburg

                      born: 11.08.1963

                      Profession: Businessman

 Proxy:

                      Oliver Arpad Eduard Mehl

                      Lübberstedter Weg 5

                      D 21388 Soderstorf

                      authorized to jointly represent the company

                      born: 04.08.1955

                      Profession: Businessman

 Proxy:

                      Klaus Wessing

                      Uhlengrund 32

                      D 21220 Seevetal

                      authorized to jointly represent the company

                      born: 09.01.1967

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Wolf-Dieter Schütt

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 30.12.1950

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Fried Hansen

                      D 22926 Ahrensburg

                      authorized to jointly represent the company

                      born: 14.09.1965

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Dr. John Christian Lührs

                      D 20095 Hamburg

                      authorized to jointly represent the company

                      born: 24.01.1970

 Proxy:

                      Ralph Ruschmeyer

                      D 14532 Stahnsdorf

                      authorized to jointly represent the company

                      born: 25.01.1960

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Oliver Bösch

                      D 28195 Bremen

                      authorized to jointly represent the company

                      born: 25.05.1967

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Manfred Ram

                      D 24629 Kisdorf

                      authorized to jointly represent the company

                      born: 17.11.1952

 Proxy:

                      Tim Gätgens

                      D 22844 Norderstedt

                      authorized to jointly represent the company

                      born: 12.09.1964

 Proxy:

                      Tom Christopher Luigs

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 17.04.1966

                      Nationality: Belgian

 Proxy:

                      Norbert Curt Baum

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 27.10.1961

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Thomas Axel Viering

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 02.05.1966

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Andreas Woschek

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 22.05.1963

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Dr. Felix Thürwächter

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 09.10.1961

                      Marital status: unknown

 Proxy:

                      Ekkehard Kloevekorn

                      D 22949 Ammersbek

                      authorized to jointly represent the company

                      born: 01.10.1963

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Kilian Ansgar Funke

                      Hagener Allee 34

                      D 22926 Ahrensburg

                      authorized to jointly represent the company

                      born: 06.07.1971

 Proxy:

                      Axel Berthold Idel

                      Sergio-de-Simone-Stieg 8

                      D 22457 Hamburg

                      authorized to jointly represent the company

                      born: 28.08.1961

                      Profession: Businessman

                      Marital status: unknown

 Proxy:

                      Burak Beksac

                      D 20095 Hamburg

                      authorized to jointly represent the company

 Proxy:

                      Michael Neuhoff

                      D 21029 Hamburg

                      authorized to jointly represent the company

 Proxy:

                      Christina Wienholz

                      D 22113 Oststeinbek

                      authorized to jointly represent the company

                      born: 08.06.1962

                      née: Beck

                      Profession: Businessman

                      Marital status: married

 Proxy:

                      Bernd Stoiber

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 29.07.1963

 Proxy:

                      Michael John Kuhlmann

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 30.01.1969

 Proxy:

                      Dr. Stefan Adam

                      D 23863 Bargfeld-Stegen

                      authorized to jointly represent the company

                      born: 28.03.1965

 Proxy:

                      Dr. Katharina Rönnpagel

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 03.09.1965

 Proxy:

                      Michael Schulze

                      D 20097 Hamburg

                      authorized to jointly represent the company

                      born: 18.07.1970

 Proxy:

                      Sabine Ehlers

                      D 21244 Buchholz

                      authorized to jointly represent the company

                      born: 04.04.1971

 

 Further functions/participations of Volker Seebeck (Member of the

 Board of Directors)

 Manager:

                      MIDER-Helm Methanol Vertriebs GmbH

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Post Box:

                      10 30 60, D 20021 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR            255,645.94

                      Registered

                      on:         24.03.1998

                      Reg. data:  20355 Hamburg, HRB 66954

 Vice-president of the Board of Directors:

                      Verband Chemiehandel e.V.(VCH)

                      Große Neugasse 6

                      D 50667 Köln

                      Legal form: Registered association

                      Registered

                      on:         31.12.1949

                      Reg. data:  50939 Köln, VR 4317

 

 

COMPANY HISTORY

 

 21.04.1978 - 10.10.1978  Karl O. Helm KG

                          D 20097 Hamburg

                          Ltd partnership with priv. ltd. company

                          as general partner

 11.10.1978 - 15.05.2006  Helm Aktiengesellschaft

                          Nordkanalstr. 28

                          D 20097 Hamburg

                          Public limited company

 

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 20.10.2011 - 29.01.2015  Member of the Board of Directors

                          Rainer Detering

                          D 20149 Hamburg

 21.10.2010 - 24.08.2012  Member of the Supervisory Board

                          Dr.rer.nat. Werner Kleinloh

                          D 45721 Haltern am See

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

21200   Manufacture of pharmaceutical preparations

46461   Wholesale of pharmaceutical goods

46750   Wholesale of chemical products

72110   Research and development on biotechnology

 

 

BRANCHES AND FACTORIES

 

 Branch:

                      HELM AG

                      Walter-Köhn-Str. 1b

                      D 04356 Leipzig

                      TEL.: 0341/5285150

 Branch:

                      HELM AG

                      Homberger Str. 5

                      D 40474 Düsseldorf

 Branch:

                      HELM AG

                      Hugo-Eckener-Ring

                      D 60549 Frankfurt

 Branch:

                      HELM AG

                      Hauptstr. 16

                      D 70563 Stuttgart

                      TEL.: 0711/734021

 

 

PARTICIPATIONS

 

 Limited partner:

                      Helm Arabia GmbH & Co.KG

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR         10,000,000.00

                      contribution:

                      Share:             EUR          6,220,000.00

                      Reg. data:  01.06.2005

                                  Local court 20355 Hamburg

                                  HRA 102131

 Limited partner:

                      Richter-Helm BioTec GmbH & Co. KG

                      Suhrenkamp 59

                      D 22335 Hamburg

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR          2,000,000.00

                      contribution:

                      Share:             EUR          1,000,000.00

                      Reg. data:  08.01.2008

                                  Local court 20355 Hamburg

                                  HRA 107616

 Limited partner:

                      Richter-Helm BioLogics GmbH & Co. KG

                      Dengelsberg

                      D 24796 Bovenau

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR          1,500,000.00

                      contribution:

                      Share:             EUR            450,000.00

                      Reg. data:  10.10.2005

                                  Local court 24114 Kiel

                                  HRA 4989 KI

 Limited partner:

                      BIL Objektverwaltungs-GmbH & Co 739 KG

                      Emil-Riedl-Weg 6

                      D 82049 Pullach

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR             25,564.60

                      contribution:

                      Share:             EUR             24,030.72

                      Reg. data:  01.03.1999

                                  Local court 80333 München

                                  HRA 74039

 Shareholder:

                      Helm Düngemittel GmbH

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Post Box:

                      10 30 60

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR         20,000,000.00

                      Share:             EUR         20,000,000.00

                      Reg. data:  29.10.1979

                                  Local court 20355 Hamburg

                                  HRB 24242

 Shareholder:

                      Helm Export - Import G.m.b.H.

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            511,291.88

                      Share:             EUR            511,291.88

                      Reg. data:  01.01.1971

                                  Local court 20355 Hamburg

                                  HRB 13768

 Shareholder:

                      Helm Medical GmbH

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Post Box:

                      10 30 60

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            500,000.00

                      Share:             EUR            500,000.00

                      Reg. data:  24.06.2008

                                  Local court 20355 Hamburg

                                  HRB 105742

 Shareholder:

                      MIDER-Helm Methanol Vertriebs GmbH

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Post Box:

                      10 30 60

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            255,645.94

                      Share:             EUR            127,822.97

                      Reg. data:  24.03.1998

                                  Local court 20355 Hamburg

                                  HRB 66954

 Shareholder:

                      Kraeft Logistik GmbH

                      Nordersand 2

                      D 20457 Hamburg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,564.59

                      Share:             EUR             25,564.59

                      Reg. data:  09.02.1973

                                  Local court 20355 Hamburg

                                  HRB 15420

 Shareholder:

                      Helm Arabia Holding GmbH

                      Nordkanalstr. 28

                      D 20097 Hamburg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,000.00

                      Share:             EUR             25,000.00

                      Reg. data:  26.04.2005

                                  Local court 20355 Hamburg

                                  HRB 93570

 Shareholder:

                      Richter-Helm BioLogics Management GmbH

                      Dengelsberg

                      D 24796 Bovenau

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,564.59

                      Share:             EUR              7,669.38

                      Reg. data:  28.09.2005

                                  Local court 24114 Kiel

                                  HRB 7550 KI

 Shareholder:

                      Richter-Helm BioTec Management GmbH

                      Suhrenkamp 59

                      D 22335 Hamburg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,000.00

                      Share:             EUR             12,500.00

                      Reg. data:  21.12.2007

                                  Local court 20355 Hamburg

                                  HRB 103633

 

 

FINANCIAL INFORMATION

 

Payment experience:  in top condition

 

Negative information:We have no negative information at hand.

 

Balance sheet year:  2012

 

 

REAL ESTATE

 

 Type of ownership:        Proprietor

 Share:                          100.00 %

 Address                       Nordkanalstr. 28

                                    D 20097 Hamburg

 

 Land register documents were not available.

 

 

BANKERS

 

 Principal bank

 COMMERZBANK, 20454 HAMBURG

 Sort. code: 20040000, Account no.: 6114334

 BIC: COBADEHHXXX, IBAN: DE14200400000611433400

 

 Further banks

 DEUTSCHE BANK, 20079 HAMBURG

 Sort. code: 20070000

 BIC: DEUTDEHHXXX

 HSH NORDBANK HAMBURG, 20079 HAMBURG

 Sort. code: 20050000

 BIC: HSHNDEHH200

 UNICREDIT BANK - HYPOVEREINSBANK, 20454 HAMBURG

 Sort. code: 20030000, Account no.: 206045

 BIC: HYVEDEMM300, IBAN: DE22200300000000206045

 

 

FINANCIAL FIGURES

 

 Turnover:            2013               EUR      2,700,000,000.00

 Equipment:                              EUR          2,876,787.00

 Ac/ts receivable:                       EUR        562,200,981.00

 Liabilities:                            EUR        411,005,519.00

 Employees:                                                    527

 - thereof permanent staff:                                    479

 - Trainees:                                                    48

 

 

BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 56.47

 Liquidity ratio:                   1.48

 Return on total capital [%]:      14.29

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 52.21

 Liquidity ratio:                   1.47

 Return on total capital [%]:       8.49

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 50.25

 Liquidity ratio:                   1.38

 Return on total capital [%]:       8.42

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                 61.84

 Liquidity ratio:                   1.77

 Return on total capital [%]:       8.93

 

 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

 

 Financial year:                          01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR        960,182,097.00

  Fixed assets                           EUR        260,108,336.00

   Intangible assets                     EUR          2,484,853.00

    Concessions, licences, rights        EUR            484,853.00

    Advance payments for intang. assets  EUR          2,000,000.00

   Tangible assets                       EUR          6,116,259.00

    Land / similar rights                EUR          2,765,336.00

    Other tangible assets / fixtures and

    fittings                             EUR          2,876,787.00

    Advance payments made / construction

    in progress                          EUR            474,136.00

   Financial assets                      EUR        251,507,224.00

    Shares in participations /

    subsidiaries and the like            EUR        251,346,152.00

     Shares in related companies         EUR        209,776,525.00

     Shares in investee companies        EUR         41,569,627.00

    Other / unspecified financial assets EUR            161,072.00

  Current assets                         EUR        699,818,275.00

   Stocks                                EUR        137,047,731.00

    Finished goods / work in progress    EUR        123,594,659.00

    Advance payments made                EUR         13,453,072.00

   Accounts receivable                   EUR        562,200,981.00

    Trade debtors                        EUR        276,284,215.00

    Amounts due from related companies   EUR        245,977,478.00

    Amounts due from investee companies  EUR          1,338,778.00

    Other debtors and assets             EUR         38,600,510.00

   Liquid means                          EUR            569,563.00

  Remaining other assets                 EUR            255,486.00

   Accruals (assets)                     EUR             58,839.00

   Deferred taxes (assets)               EUR             64,400.00

   Active difference from asset

   offsetting                            EUR            132,247.00

 

 LIABILITIES                             EUR        960,182,097.00

  Shareholders' equity                   EUR        512,094,274.00

   Capital                               EUR        100,000,000.00

    Subscribed capital (share capital)   EUR        100,000,000.00

   Reserves                              EUR        342,582,254.00

    Retained earnings / revenue reserves EUR        342,582,254.00

   Balance sheet profit/loss (+/-)       EUR         69,512,020.00

    Balance sheet profit / loss          EUR         69,512,020.00

  Provisions                             EUR         33,429,304.00

   Pension provisions and comparable

   provisions                            EUR          1,057,416.00

   Provisions for taxes                  EUR          6,013,077.00

   Other / unspecified provisions        EUR         26,358,811.00

  Liabilities                            EUR        411,005,519.00

   Financial debts                       EUR        135,831,956.00

    Liabilities due to banks             EUR        135,831,956.00

   Other liabilities                     EUR        275,173,563.00

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR        232,112,078.00

    Liabilities from received advance

    payments                             EUR          1,962,066.00

    Liabililties due to related companiesEUR          2,234,308.00

    Liabilities due to investee companiesEUR            137,158.00

    Unspecified other liabilities        EUR         38,727,953.00

     thereof liabilities from tax /

     financial authorities               EUR          2,936,022.00

     thereof liabilities from social

     security                            EUR                  0.00

  Other liabilities                      EUR          3,653,000.00

   Deferred taxes (not included under

   provisions/liabilities)               EUR          3,653,000.00

  Guarantees and other commitments       EUR         93,742,990.00

 

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

 Code (HGB)

  Sales                                  EUR      2,715,152,973.00

  Other operating income                 EUR          6,162,536.00

  Cost of materials                      EUR      2,605,126,230.00

   Raw materials and supplies, purchased

   goods                                 EUR      2,435,524,600.00

   Purchased services                    EUR        169,601,630.00

  Gross result (+/-)                     EUR        116,189,279.00

  Staff expenses                         EUR         65,896,074.00

   Wages and salaries                    EUR         60,771,941.00

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          5,124,133.00

  Total depreciation                     EUR            946,557.00

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            946,557.00

  Other operating expenses               EUR         22,872,838.00

  Operating result from continuing

  operations                             EUR         26,473,810.00

  Result from participating interests

  (+/-)                                  EUR        123,191,853.00

   Expenses / income from participations EUR        123,191,853.00

    Income from transfer of profits      EUR            242,646.00

    Income from related companies        EUR        122,949,207.00

  Interest result (+/-)                  EUR           -942,330.00

   Interest and similar income           EUR          2,457,474.00

    thereof from related companies       EUR            820,919.00

   Interest and similar expenses         EUR          3,399,804.00

    thereof paid to related companies    EUR             48,214.00

  Financial result (+/-)                 EUR        122,249,523.00

  Result from ordinary operations (+/-)  EUR        148,723,333.00

  Income tax / refund of income tax (+/-)EUR        -11,202,031.00

  Other taxes / refund of taxes          EUR           -291,050.00

  Tax (+/-)                              EUR        -11,493,081.00

  Annual surplus / annual deficit        EUR        137,230,252.00

 

 Type of balance sheet:                   Company balance sheet

 

 Financial year:                          01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR        775,487,914.00

  Fixed assets                           EUR        135,976,752.00

   Intangible assets                     EUR          2,447,826.00

    Concessions, licences, rights        EUR            447,826.00

    Advance payments for intang. assets  EUR          2,000,000.00

   Tangible assets                       EUR          3,454,097.00

    Land / similar rights                EUR          1,253,281.00

    Other tangible assets / fixtures and

    fittings                             EUR          2,200,816.00

   Financial assets                      EUR        130,074,829.00

    Shares in participations /

    subsidiaries and the like            EUR        129,907,558.00

     Shares in related companies         EUR         74,962,322.00

     Shares in investee companies        EUR         54,945,236.00

    Other / unspecified financial assets EUR            167,271.00

  Current assets                         EUR        639,191,005.00

   Stocks                                EUR        159,545,155.00

    Finished goods / work in progress    EUR        158,368,511.00

    Advance payments made                EUR          1,176,644.00

   Accounts receivable                   EUR        457,017,699.00

    Trade debtors                        EUR        271,147,029.00

    Amounts due from related companies   EUR        154,000,968.00

    Amounts due from investee companies  EUR             12,481.00

    Other debtors and assets             EUR         31,857,221.00

   Liquid means                          EUR         22,628,151.00

  Remaining other assets                 EUR            320,157.00

   Accruals (assets)                     EUR            109,272.00

   Deferred taxes (assets)               EUR             65,500.00

   Active difference from asset

   offsetting                            EUR            145,385.00

 

 LIABILITIES                             EUR        775,487,914.00

  Shareholders' equity                   EUR        404,864,022.00

   Capital                               EUR        100,000,000.00

    Subscribed capital (share capital)   EUR        100,000,000.00

   Reserves                              EUR        271,582,254.00

    Retained earnings / revenue reserves EUR        271,582,254.00

   Balance sheet profit/loss (+/-)       EUR         33,281,768.00

    Balance sheet profit / loss          EUR         33,281,768.00

  Provisions                             EUR         34,545,071.00

   Pension provisions and comparable

   provisions                            EUR          1,053,304.00

   Provisions for taxes                  EUR          3,073,634.00

   Other / unspecified provisions        EUR         30,418,133.00

  Liabilities                            EUR        333,778,721.00

   Financial debts                       EUR        119,835,514.00

    Liabilities due to banks             EUR        119,835,514.00

   Other liabilities                     EUR        213,943,207.00

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR        181,176,155.00

    Liabilities from received advance

    payments                             EUR            988,252.00

    Liabililties due to related companiesEUR          1,489,633.00

    Liabilities due to investee companiesEUR         20,853,591.00

    Unspecified other liabilities        EUR          9,435,576.00

     thereof liabilities from tax /

     financial authorities               EUR          3,133,281.00

     thereof liabilities from social

     security                            EUR                  0.00

  Other liabilities                      EUR          2,300,100.00

   Deferred taxes (not included under

   provisions/liabilities)               EUR          2,300,100.00

  Guarantees and other commitments       EUR        144,333,504.00

   Guarantees / warranties               EUR        144,333,504.00

    Warranties                           EUR        144,333,504.00

 

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

 Code (HGB)

  Sales                                  EUR      2,661,911,689.00

  Other operating income                 EUR          6,089,209.00

  Cost of materials                      EUR      2,555,636,523.00

   Raw materials and supplies, purchased

   goods                                 EUR      2,385,320,101.00

   Purchased services                    EUR        170,316,422.00

  Gross result (+/-)                     EUR        112,364,375.00

  Staff expenses                         EUR         68,329,764.00

   Wages and salaries                    EUR         63,353,362.00

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          4,976,402.00

  Total depreciation                     EUR          1,047,158.00

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          1,047,158.00

  Other operating expenses               EUR         22,401,496.00

  Operating result from continuing

  operations                             EUR         20,585,957.00

  Result from participating interests

  (+/-)                                  EUR         58,456,335.00

   Expenses / income from participations EUR         58,971,951.00

    Income from related companies        EUR         58,971,951.00

   Expenses for participations           EUR            515,616.00

    Expenses for other participations    EUR            515,616.00

  Expenses for the transfer of losses    EUR          2,312,155.00

  Interest result (+/-)                  EUR           -290,078.00

   Interest and similar income           EUR          1,868,425.00

    thereof from related companies       EUR            403,739.00

   Interest and similar expenses         EUR          2,158,503.00

    thereof paid to related companies    EUR            133,618.00

  Other financial result                 EUR         -3,845,155.00

   Depreciation on financial assets and

   marketable securities                 EUR          3,845,155.00

  Financial result (+/-)                 EUR         52,008,947.00

  Result from ordinary operations (+/-)  EUR         72,594,904.00

  Extraordinary expenses                 EUR          2,026,151.00

  Extraordinary result (+/-)             EUR         -2,026,151.00

  Income tax / refund of income tax (+/-)EUR         -6,690,497.00

  Other taxes / refund of taxes          EUR            -68,722.00

  Tax (+/-)                              EUR         -6,759,219.00

  Annual surplus / annual deficit        EUR         63,809,534.00


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.25

UK Pound

1

Rs.95.57

Euro

1

Rs.71.01

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

NIT

 

               

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.