MIRA INFORM REPORT

 

 

Report No. :

308161

Report Date :

24.02.2015

 

IDENTIFICATION DETAILS

 

Name :

AURIONPRO SOLUTIONS PTE. LTD.

 

 

Formerly Known As :

VAIDS TECHNOLOGIES PTE. LTD.

 

VALUE ADDED INFORMATION DISTRIBUTION SERVICES PTE LTD

 

 

Registered Office :

438B, Alexandra Road, 05-11, Alexandra Technopark, 119968

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

19.06.1999

 

 

Com. Reg. No.:

199903424-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Software Consultancy

 

 

No. of Employees :

Not Available

 

 

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)

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.

:

199903424-M

COMPANY NAME

:

AURIONPRO SOLUTIONS PTE. LTD.

FORMER NAME

:

VAIDS TECHNOLOGIES PTE. LTD. (10/06/2004)
VALUE ADDED INFORMATION DISTRIBUTION SERVICES PTE LTD (31/10/2002)

INCORPORATION DATE

:

19/06/1999

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

438B, ALEXANDRA ROAD, 05-11, ALEXANDRA TECHNOPARK, 119968, SINGAPORE.

BUSINESS ADDRESS

:

438B ALEXANDRA ROAD #05-11 ALEXANDRA TECHNOPARK, 119968, SINGAPORE.

TEL.NO.

:

65-65364852

FAX.NO.

:

65-65364864

WEB SITE

:

WWW.AURIONPRO.COM

CONTACT PERSON

:

JADHAV DHANANJAY BALKRISHNA (DIRECTOR)

PRINCIPAL ACTIVITY

:

SOFTWARE CONSULTANCY

ISSUED AND PAID UP CAPITAL

:

1,493,799.00 ORDINARY SHARE, OF A VALUE OF SGD 1,493,799.00

SALES

:

USD 3,596,834 [2014]

NET WORTH

:

USD 4,140,435 [2014]

STAFF STRENGTH

:

N/A

BANKER (S)

:

AXIS BANK LIMITED SINGAPORE BRANCH

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) software consultancy.

 

The ultimate holding company of the Subject is AURIOPRO SOLUTIONS LTD, a company incorporated in INDIA.

 

Share Capital History

Date

Issue & Paid Up Capital

17/02/2015

SGD 1,493,799.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

AURIONPRO SOLUTIONS LTD.

SUNSHINE TOWER, TULSI PIPE ROAD NEAR FLOWER MARKET, DADAR (WEST) MUMBAI, MAHARASHTRA, 35TH FLOOR, 400013, INDIA.

T03UF2941

1,493,799.00

100.00

1,493,799.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. JADHAV DHANANJAY BALKRISHNA

Address

:

12, UPPER SERANGOON VIEW, 02-07, RIO VISTA, 534199, SINGAPORE.

IC / PP No

:

S7165131B

Nationality

:

SINGAPOREAN

Date of Appointment

:

27/08/2008

 

DIRECTOR 2

 

Name Of Subject

:

ZAVERI PARESH CHANDULAL

Address

:

3, SIGLAP ROAD, 06 - 23 , MANDARIN GARDENS, 448907, SINGAPORE.

IC / PP No

:

F5568499P

Nationality

:

INDIAN

Date of Appointment

:

25/04/2000



MANAGEMENT

 

 

 

1)

Name of Subject

:

JADHAV DHANANJAY BALKRISHNA

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

S. RENGANATHAN & CO.

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

PATHIMA MUNEERA AZMI

IC / PP No

:

S2715498J

Address

:

122, JURONG EAST STREET, 13, 02-31, IVORY HEIGHTS, 600122, SINGAPORE.

 

2)

Company Secretary

:

CHENG LIAN SIANG

IC / PP No

:

S1519832Z

Address

:

7, SIN MING WALK, 20-17, THE GARDENS AT BISHAN, 575577, SINGAPORE.

 

BANKING


Banking relations are maintained principally with:

1)

Name

:

AXIS BANK LIMITED SINGAPORE BRANCH

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201105489

04/05/2011

N/A

AXIS BANK LIMITED SINGAPORE BRANCH

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject is a service provider and it does not deal with trade suppliers.

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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Services

:

SOFTWARE CONSULTANCY

 

Total Number of Employees:

YEAR

2014

2013


GROUP

N/A

N/A

COMPANY

10

10

 

Branch

:

NO

 

Other Information:
The Subject is principally engaged in the (as a / as an) software consultancy.

Aurionpro is a publicly traded technology company that helps enterprises to be more efficient through domain-driven software and consulting offerings.

The Subject is organized into four primary business lines that include:

* Banking & Financial Technologies: providing a mature suite of software products around Banks’ core banking systems.

* SCM Software: providing Logistics, Manufacturing, and Retail companies with a cloud-based software platform to manage their entire supply chain, from managing inventory in warehouses, to shipping finished products across the globe.

*Oracle Implementation Services: providing industry-leading consulting services across Oracle's Identity Management, WebCenter, and Apps product suites.

*Enterprise IT Services: combining deep levels of expertise in niche areas such as cloud-based software implementations and mobile app development, with a sizable pool of resources that can be leveraged to complement larger scale IT projects


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65364852

Match

:

N/A

Address Provided by Client

:

438B ALEXANDRA ROAD, 05-11 ALEXANDRA TECHNOPARK, SINGAPORE 119968

Current Address

:

438B ALEXANDRA ROAD #05-11 ALEXANDRA TECHNOPARK, 119968, SINGAPORE.

Match

:

YES

 

Other Investigations


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

She refused to disclose the Subject's number of employees.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2011 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

16.71%

]

Return on Net Assets

:

Acceptable

[

23.21%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

144 Days

]

Creditors Ratio

:

Unfavourable

[

64 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.51 Times

]

Current Ratio

:

Unfavourable

[

0.51 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

:

Acceptable

[

3.60 Times

]

Gearing Ratio

:

Favourable

[

0.73 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. 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 higher turnover had helped to reduce the Subject's losses. 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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. 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 : FAIR

 

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 :

INFORMATION TECHNOLOGY

Singapore's infocomm services industry is well-positioned to tap into the new business opportunities of the digital age. An early mover in infocomm technology, Singapore today ranks as the second most network-ready country in the world and the first in Asia, according to the World Economic Forum's "Global Information Technology Report 2014". The roll out of the Intelligent Nation 2015 Master Plan and the National Broadband Network will further strengthen Singapore's infrastructure network.

Furthermore, BMI has a positive outlook for the growth of Singapore's IT market in 2014, which will underperform emerging market growth rates, but is expected to outperform against other developed markets. Strong income growth, exposure to the APAC growth story and government policy will all support IT market growth over the medium term. Growth from the sales of PC and devices will slow as high device penetration in the city state means little prospect for first time sales, but short replacement cycles and strong demand for premium devices will ensure it remains a lucrative market for vendors. Considering the government active push to promote Singapore as a destination for cloud, big data and analytics services, Singapore should be a strong contender in the data centre space against peers such as Australia, Taiwan, South Korea and Hong Kong.

The information & communications sector grew by 2.3% in the third quarter of 2014. Previously, in the fourth quarter of 2013, the information & communications sector grew by 5.0%, following the 6.0% expansion in the preceding quarter. For the whole of 2013, growth was 5.5%, lower than the 6.2% in 2012.

Nonetheless, computer hardware sales forecast to increase from SGD2.926bn in 2014 to SGD3.333bn in 2018, equating to a compound annual growth rate (CAGR) of 3.5% in local currency terms. The slowdown in tablet sales represents downside by a stabilization in desktop and notebook volumes will see the market continue to grow over the medium term. Besides, software sales forecast to increase from SGD1.436bn in 2014 to SGD1.733bn in 2018, representing a CAGR of 5.2% in local currency terms. SME demand for basic enterprise software (particularly SaaS), complex deployments by large enterprises and investments in security software will all be growth areas.

IT Services sales forecast to increase from SGD3.236bn in 2014 to SGD4.091bn in 2018, equating to a CAGR of 5.9% in local currency terms. Growing demand for cloud computing, big data and analytics services from telecoms, healthcare, logistics and government will support IT services outperformance.

The Intelligent Nation 2015 master plan lays out the blueprint for Singapore’s infocomm strategies in the digital age, with the creation of some 80,000 jobs and an increase of value-add to SGD 26 billion. The master plan will incorporate emerging technologies and leverage strategic developments. Some of these emerging developments include Cloud Computing, Business Analytics and Green ICT. While Singapore has performed well in international e-Government rankings, the next e-Government master plan is already in the pipeline to ensure that we remain at the forefront of e-Government practice and services.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1999, the Subject is a Private Limited company, focusing on software consultancy. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. A paid up capital of SGD 1,493,799 allows the Subject to expand its business more comfortably. With a strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise.

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. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. 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 4,140,435, 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 overall payment habit is fair and this clearly implied a weak credit control of the Subject.

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.

Based on the above condition, we recommend credit be granted to the Subject normally.

 



PROFIT AND LOSS ACCOUNT

 

 

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

AURIONPRO SOLUTIONS PTE. LTD.

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

TURNOVER

3,596,834

2,682,614

2,434,606

2,215,336

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

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

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

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

Total Turnover

3,596,834

2,682,614

2,434,606

2,215,336

Costs of Goods Sold

(1,559,529)

(1,426,713)

(982,700)

(2,103,173)

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

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

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

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

Gross Profit

2,037,305

1,255,901

1,451,906

112,163

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

708,968

(887,614)

472,716

316,624

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

708,968

(887,614)

472,716

316,624

Taxation

(17,000)

1,007,147

99,000

(47,625)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

691,968

119,533

571,716

268,999

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

2,090,276

1,970,743

1,399,027

1,130,028

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

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

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

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

As restated

2,090,276

1,970,743

1,399,027

1,130,028

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

2,782,244

2,090,276

1,970,743

1,399,027

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

2,782,244

2,090,276

1,970,743

1,399,027

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

272,375

346,820

204,255

57,426

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

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

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

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

272,375

346,820

204,255

57,426

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

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

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

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

 

BALANCE SHEET

 

 

AURIONPRO SOLUTIONS PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

3,028,993

2,814,057

2,629,475

82,787

Investments

-

-

1,000,000

2,014,473

Deferred assets

865,000

882,000

-

-

Others

-

-

99,000

-

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

865,000

882,000

1,099,000

2,014,473

Others

4,966,234

2,377,600

-

-

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

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

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

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

TOTAL INTANGIBLE ASSETS

4,966,234

2,377,600

-

-

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

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

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

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

TOTAL LONG TERM ASSETS

8,860,227

6,073,657

3,728,475

2,097,260

Trade debtors

1,423,656

1,196,231

933,387

961,904

Other debtors, deposits & prepayments

2,857,307

4,003,604

5,022,116

7,424,922

Amount due from related companies

57,248

101,674

1,373,524

105,506

Cash & bank balances

477,226

1,821

1,593

21,091

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

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

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

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

TOTAL CURRENT ASSETS

4,815,437

5,303,330

7,330,620

8,513,423

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

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

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

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

TOTAL ASSET

13,675,664

11,376,987

11,059,095

10,610,683

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

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

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

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

CURRENT LIABILITIES

Trade creditors

275,078

89,035

37,596

47,846

Other creditors & accruals

-

153,741

667,078

34,456

Hire purchase & lease creditors

22,766

-

-

-

Bank overdraft

-

355

-

-

Short term borrowings/Term loans

2,930,000

2,930,000

2,930,000

2,950,000

Amounts owing to holding company

2,316,427

2,487,931

1,940,895

2,090,845

Amounts owing to related companies

3,903,731

2,267,458

1,881,810

2,477,869

Amounts owing to director

-

-

3,070

-

Provision for taxation

-

-

269,712

252,449

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

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

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

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

TOTAL CURRENT LIABILITIES

9,448,002

7,928,520

7,730,161

7,853,465

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(4,632,565)

(2,625,190)

(399,541)

659,958

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

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

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

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

TOTAL NET ASSETS

4,227,662

3,448,467

3,328,934

2,757,218

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,286,031

1,286,031

1,286,031

1,286,031

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

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

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

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

TOTAL SHARE CAPITAL

1,286,031

1,286,031

1,286,031

1,286,031

Exchange equalisation/fluctuation reserve

72,160

72,160

72,160

72,160

Retained profit/(loss) carried forward

2,782,244

2,090,276

1,970,743

1,399,027

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

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

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

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

TOTAL RESERVES

2,854,404

2,162,436

2,042,903

1,471,187

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

4,140,435

3,448,467

3,328,934

2,757,218

Hire purchase creditors

87,227

-

-

-

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

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

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

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

TOTAL LONG TERM LIABILITIES

87,227

-

-

-

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

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

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

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

4,227,662

3,448,467

3,328,934

2,757,218

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

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

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

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

 

FINANCIAL RATIO

 

 

AURIONPRO SOLUTIONS PTE. LTD.

 

TYPES OF FUNDS

Cash

477,226

1,821

1,593

21,091

Net Liquid Funds

477,226

1,466

1,593

21,091

Net Liquid Assets

(4,632,565)

(2,625,190)

(399,541)

659,958

Net Current Assets/(Liabilities)

(4,632,565)

(2,625,190)

(399,541)

659,958

Net Tangible Assets

(738,572)

1,070,867

3,328,934

2,757,218

Net Monetary Assets

(4,719,792)

(2,625,190)

(399,541)

659,958

BALANCE SHEET ITEMS

Total Borrowings

3,039,993

2,930,355

2,930,000

2,950,000

Total Liabilities

9,535,229

7,928,520

7,730,161

7,853,465

Total Assets

13,675,664

11,376,987

11,059,095

10,610,683

Net Assets

4,227,662

3,448,467

3,328,934

2,757,218

Net Assets Backing

4,140,435

3,448,467

3,328,934

2,757,218

Shareholders' Funds

4,140,435

3,448,467

3,328,934

2,757,218

Total Share Capital

1,286,031

1,286,031

1,286,031

1,286,031

Total Reserves

2,854,404

2,162,436

2,042,903

1,471,187

LIQUIDITY (Times)

Cash Ratio

0.05

0.00

0.00

0.00

Liquid Ratio

0.51

0.67

0.95

1.08

Current Ratio

0.51

0.67

0.95

1.08

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

0

Debtors Ratio

144

163

140

158

Creditors Ratio

64

23

14

8

SOLVENCY RATIOS (Times)

Gearing Ratio

0.73

0.85

0.88

1.07

Liabilities Ratio

2.30

2.30

2.32

2.85

Times Interest Earned Ratio

3.60

(1.56)

3.31

6.51

Assets Backing Ratio

(0.57)

0.83

2.59

2.14

PERFORMANCE RATIO (%)

Operating Profit Margin

19.71

(33.09)

19.42

14.29

Net Profit Margin

19.24

4.46

23.48

12.14

Return On Net Assets

23.21

(15.68)

20.34

13.57

Return On Capital Employed

10.65

(9.28)

20.34

13.57

Return On Shareholders' Funds/Equity

16.71

3.47

17.17

9.76

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.62.18

UK Pound

1

Rs.95.71

Euro

1

Rs.70.76

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.