MIRA INFORM REPORT

 

 

Report No. :

309001

Report Date :

21.02.2015

 

IDENTIFICATION DETAILS

 

Name :

JUKI SINGAPORE PTE LTD

 

 

Registered Office :

20, Bendemeer Road, 04-12, 339914

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

17.03.1995

 

 

Com. Reg. No.:

199501853-K

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

·         Engaged in Trading of Industrial Sewing Machines

·         Engaged in dealing with following product :-

 

General Machines Category

1-2 Needle, Lockstitch Machine, Overlock/Safety Stitch Machine, Zigzag Stitching Machine, Covering Stitch Machine, Double Chainstitch Machine, Special Purpose Machine

 

Automatic Machine Category

Button Sewing Machine, Artacking/Shape-Tacking Machine, Eyelet Buttonholing Machine, Computer-Controlled, Cycle Machine, Automatic Button Sewing Indexed, Automatic Machine

 

LHD Machine Category

flat-Bed Sewing Machine, Long Arm Sewing Machine, Cylinder-Bed Sewing Machine, Post-Bed Sewing Machine, Extra Heavy-Weight Material Machine

 

 

No of Employees :

50 [2015]

 

 

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 – September 30, 2014

 

Country Name

Previous Rating

(30.06.2014)

Current Rating

(30.09.2014)

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.

:

199501853-K

COMPANY NAME

:

JUKI SINGAPORE PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

17/03/1995

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

20, BENDEMEER ROAD, 04-12, 339914, SINGAPORE.

BUSINESS ADDRESS

:

20 BENDEMEER ROAD #04-12 CYBERHUB, 339914, SINGAPORE.

TEL.NO.

:

65-65534388

FAX.NO.

:

65-65525568

EMAIL

:

JUKI@JUKISIN.COM.SG

WEB SITE

:

WWW.JUKI.COM.SG

CONTACT PERSON

:

MINORU NITTA (MANAGING DIRECTOR)

PRINCIPAL ACTIVITY

:

Engaged in Trading of Industrial Sewing Machines

ISSUED AND PAID UP CAPITAL

:

13,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 13,000,000.00 

SALES

:

USD 260,821,194 [2013]

NET WORTH

:

USD 13,949,649 [2013]

STAFF STRENGTH

:

50 [2015]

BANKER (S)

:

DBS BANK LTD

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

Slow but Correct

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

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 industrial sewing machines.


The immediate holding company of the Subject is JUKI CORPORATION, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

28/01/2015

SGD 13,000,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

JUKI CORPORATION

2-11-1, TSURUMAKI, TAMA-SHI, TOKYO, 206-8551, JAPAN.

S95UF0314

13,000,000.00

100.00

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

------

13,000,000.00

100.00

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

=====

+ Also Director

 

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



Local No

Country

Company

(%)

As At

VIETNAM

JUKI MACHINERY VIETNAM COMPANY LTD

100.00

31/12/2013

INDIA

JUKI INDIA PRIVATE LIMITED

100.00

31/12/2013

SRI LANKA

JUKI LANKA SERVICE CENTRE (PRIVATE) LIMITED

100.00

31/12/2013

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. MINORU NITTA

Address

:

12, KITCHENER LINK, 22-26, CITY SQUARE RESIDENCES, 207224, SINGAPORE.

IC / PP No

:

G5102673Q

Nationality

:

JAPANESE

Date of Appointment

:

01/02/2011

 

DIRECTOR 2

 

Name Of Subject

:

RYUZO NAKAGAWA

Address

:

ROOM 3E, SHERWOOD RESIDENCE, 127, PASTEUR ST, DIST. 3, HO CHI MINH CITY, VIETNAM.

IC / PP No

:

TZ0666102

Nationality

:

JAPANESE

Date of Appointment

:

01/02/2011

 

DIRECTOR 3

 

Name Of Subject

:

NORIHIKO ISHIZUKA

Address

:

766, SUKHUMVIT ROAD, 766/180, KEYNE BY SANSIRI, KLONGTON, KLONGTOEY, BANGKOK, 10110, THAILAND.

IC / PP No

:

TH1951193

Nationality

:

JAPANESE

Date of Appointment

:

26/07/2012

 

DIRECTOR 4

 

Name Of Subject

:

MR. LOOI KAM HONG

Address

:

137, SUNSET WAY, 08-14, CLEMENTI PARK, 597159, SINGAPORE.

IC / PP No

:

S2530975H

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/12/1996

 

DIRECTOR 5

 

Name Of Subject

:

NORIAKI SAITO

Address

:

UNIT 2504, P3-33, ELITE RESIDENCE, DUBAI MARINA, DUBAI, INDIA.

IC / PP No

:

MZ0756666

Nationality

:

JAPANESE

Date of Appointment

:

17/06/2013

 


MANAGEMENT

 

 

 

1)

Name of Subject

:

MINORU NITTA

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MS. LEE SIEW JEE @ JENNIFER

IC / PP No

:

S1336064B

Address

:

2, ENG KONG ROAD, 599081, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

DBS BANK LTD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201307603

05/06/2013

N/A

DBS BANK LTD.

-

Unsatisfied

 

 

LITIGATION 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

:

MIDDLE EAST

ASIA PACIFIC

Credit Term

:

180 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

INDUSTRIAL SEWING MACHINES

Product Brand Name

:

JUKI

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012


GROUP

N/A

N/A

N/A

N/A

COMPANY

50

50

50

50

 

Branch

:

NO

 

Other Information:

The Subject is principally engaged in the (as a / as an) trading of industrial sewing machines.


Background of subject:

The Subject ("Juki Singapore"), a wholly-owned subsidiary of Juki Corporation, Japan, was primarily established in year 1982 as a representative office. Over the years, it has expanded its operation significantly through expansions and become the regional head quarters covering the entire regions of South-East Asia, Middle East, Asia Pacific and Oceania.

 

 

Products dealings:
* general machines category: 1-2 needle, lockstitch machine, overlock/safety stitch machine, zigzag stitching machine, covering stitch machine, double chainstitch machine, special purpose machine

* automatic machine category: button sewing machine, artacking/shape-tacking machine, eyelet buttonholing machine, computer-controlled, cycle machine, automatic button sewing indexed, automatic machine

* LHD machine category: flat-bed sewing machine, long arm sewing machine, cylinder-bed sewing machine, post-bed sewing machine, extra heavy-weight material machine

Services:
* engineering support
- provide training and technical consultancy to factory managers and supervisors
* support in attachment
- supply specialized assistance in training and consultancy in the area of attachment
* maintenance support- provide customers with machine knowledge, machine installation and maintenance services
* after sales support
- sales & marketing section are well-trained to respond to their customers' queries on proposal and price quotation. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65534388

Match

:

N/A

Address Provided by Client

:

20 BENDEMEER ROAD 04-12 CYBERHUB,339914,SINGAPORE

Current Address

:

20 BENDEMEER ROAD #04-12 CYBERHUB, 339914, SINGAPORE.

Match

:

YES

 

Other Investigations

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


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

2.25%

]

Return on Net Assets

:

Acceptable

[

16.02%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Unfavourable

[

142 Days

]

Debtor Ratio

:

Unfavourable

[

72 Days

]

Creditors Ratio

:

Favourable

[

16 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

:

Unfavourable

[

0.42 Times

]

Current Ratio

:

Unfavourable

[

1.08 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

[

1.15 Times

]

Gearing Ratio

:

Unfavourable

[

2.29 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 :

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. 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 : POOR

 

 

 

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 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 1995, the Subject is a Private Limited company, focusing on trading of industrial sewing machines. 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. Presently, the issued and paid up capital of the Subject stands at SGD 13,000,000. The Subject have a strong support from its holding company. 

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. The Subject is operating on a medium scale and it has approximately 50 employees in its business operations. 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. 

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. 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 13,949,649, the Subject should be able to maintain its business in the near terms. 

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. 

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.

JUKI SINGAPORE PTE LTD

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

SUMMARY

Currency

USD

USD

USD

USD

SGD

TURNOVER

260,821,194

215,217,126

221,697,750

186,718,993

150,315,561

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

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

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

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

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

Total Turnover

260,821,194

215,217,126

221,697,750

186,718,993

150,315,561

Costs of Goods Sold

(225,569,048)

(192,794,629)

(213,875,842)

-

-

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

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

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

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

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

Gross Profit

35,252,146

22,422,497

7,821,908

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

291,936

803,670

740,557

1,341,777

572,068

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

291,936

803,670

740,557

1,341,777

572,068

Taxation

21,556

(106,829)

(151,058)

(314,278)

(263,404)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

313,492

696,841

589,499

1,027,499

308,664

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

5,556,377

4,859,536

4,270,037

3,242,538

1,019,729

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

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

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

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

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

As restated

5,556,377

4,859,536

4,270,037

3,242,538

1,019,729

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

5,869,869

5,556,377

4,859,536

4,270,037

1,328,393

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

5,869,869

5,556,377

4,859,536

4,270,037

1,328,393

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

1,942,952

1,471,189

1,269,124

-

-

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

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

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

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

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

1,942,952

1,471,189

1,269,124

-

-

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

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

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

 

 

 

BALANCE SHEET

 

 

JUKI SINGAPORE PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

145,162

139,348

97,944

127,706

1,696,827

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

1,554,294

1,554,294

1,054,294

1,054,294

-

Associated companies

36,406

36,406

36,406

36,406

-

Deferred assets

26,907

26,907

153,638

19,428

-

Others

70,765

56,361

56,361

51,554

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1,688,372

1,673,968

1,300,699

1,161,682

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,833,534

1,813,316

1,398,643

1,289,388

1,696,827

Stocks

101,201,563

100,703,289

84,126,148

60,039,632

-

Trade debtors

51,151,415

41,607,543

38,997,132

35,896,346

-

Other debtors, deposits & prepayments

602,032

787,818

374,331

365,275

-

Short term deposits

2,500,000

5,000,000

5,250,000

10,303,000

-

Amount due from holding company

3,090,070

46,285

242,639

317,300

-

Amount due from subsidiary companies

2,229,358

6,125,742

7,505,792

8,344,824

-

Amount due from related companies

4,341,475

1,866,752

823,984

1,982,596

-

Amount due from associated companies

159,565

794,687

526,418

740,264

-

Cash & bank balances

1,057,834

1,360,568

1,100,234

1,887,953

-

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

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

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

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

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

TOTAL CURRENT ASSETS

166,333,312

158,292,684

138,946,678

119,877,190

103,994,571

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

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

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

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

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

TOTAL ASSET

168,166,846

160,106,000

140,345,321

121,166,578

105,691,398

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

9,935,491

10,757,691

9,396,023

87,045,940

-

Other creditors & accruals

1,874,236

411,565

1,083,595

3,003,223

-

Short term borrowings/Term loans

32,000,000

36,500,000

30,000,000

18,470,000

-

Amounts owing to holding company

106,797,424

92,746,281

80,673,014

-

-

Amounts owing to subsidiary companies

541,015

541,851

56,691

-

-

Amounts owing to related companies

2,815,503

5,016,742

5,166,993

-

-

Amounts owing to associated companies

253,528

411,310

657,339

-

-

Provision for taxation

-

84,403

372,350

297,598

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

154,217,197

146,469,843

127,406,005

108,816,761

91,363,004

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

12,116,115

11,822,841

11,540,673

11,060,429

12,631,567

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

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

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

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

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

TOTAL NET ASSETS

13,949,649

13,636,157

12,939,316

12,349,817

14,328,393

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

8,079,780

8,079,780

8,079,780

8,079,780

13,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

8,079,780

8,079,780

8,079,780

8,079,780

13,000,000

Retained profit/(loss) carried forward

5,869,869

5,556,377

4,859,536

4,270,037

1,328,393

Others

-

-

-

-

0

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

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

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

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

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

TOTAL RESERVES

5,869,869

5,556,377

4,859,536

4,270,037

1,328,393

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

13,949,649

13,636,157

12,939,316

12,349,817

14,328,393

TOTAL LONG TERM LIABILITIES

-

-

-

-

0

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

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

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

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

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

13,949,649

13,636,157

12,939,316

12,349,817

14,328,393

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

JUKI SINGAPORE PTE LTD

 

TYPES OF FUNDS

Cash

3,557,834

6,360,568

6,350,234

12,190,953

-

Net Liquid Funds

3,557,834

6,360,568

6,350,234

12,190,953

-

Net Liquid Assets

(89,085,448)

(88,880,448)

(72,585,475)

(48,979,203)

12,631,567

Net Current Assets/(Liabilities)

12,116,115

11,822,841

11,540,673

11,060,429

12,631,567

Net Tangible Assets

13,949,649

13,636,157

12,939,316

12,349,817

14,328,393

Net Monetary Assets

(89,085,448)

(88,880,448)

(72,585,475)

(48,979,203)

12,631,567

BALANCE SHEET ITEMS

Total Borrowings

32,000,000

36,500,000

30,000,000

18,470,000

-

Total Liabilities

154,217,197

146,469,843

127,406,005

108,816,761

91,363,004

Total Assets

168,166,846

160,106,000

140,345,321

121,166,578

105,691,398

Net Assets

13,949,649

13,636,157

12,939,316

12,349,817

14,328,394

Net Assets Backing

13,949,649

13,636,157

12,939,316

12,349,817

14,328,394

Shareholders' Funds

13,949,649

13,636,157

12,939,316

12,349,817

14,328,393

Total Share Capital

8,079,780

8,079,780

8,079,780

8,079,780

13,000,000

Total Reserves

5,869,869

5,556,377

4,859,536

4,270,037

1,328,393

LIQUIDITY (Times)

Cash Ratio

0.02

0.04

0.05

0.11

-

Liquid Ratio

0.42

0.39

0.43

0.55

-

Current Ratio

1.08

1.08

1.09

1.10

1.14

WORKING CAPITAL CONTROL (Days)

Stock Ratio

142

171

139

117

-

Debtors Ratio

72

71

64

70

-

Creditors Ratio

16

20

16

170

-

SOLVENCY RATIOS (Times)

Gearing Ratio

2.29

2.68

2.32

1.50

-

Liabilities Ratio

11.06

10.74

9.85

8.81

6.38

Times Interest Earned Ratio

1.15

1.55

1.58

0.00

-

Assets Backing Ratio

1.73

1.69

1.60

1.53

1.10

PERFORMANCE RATIO (%)

Operating Profit Margin

0.11

0.37

0.33

0.72

0.38

Net Profit Margin

0.12

0.32

0.27

0.55

0.21

Return On Net Assets

16.02

16.68

15.53

10.86

3.99

Return On Capital Employed

16.02

16.68

15.53

10.86

3.99

Return On Shareholders' Funds/Equity

2.25

5.11

4.56

8.32

2.15

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.26

UK Pound

1

Rs.96.01

Euro

1

Rs.70.72

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.