MIRA INFORM REPORT

 

 

Report Date :

02.01.2015

 

IDENTIFICATION DETAILS

 

Name :

PTT INTERNATIONAL TRADING PTE LTD

 

 

Registered Office :

391A, Orchard Road, 12-01/04, Ngee Ann City, Tower A, 238873

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

01.12.2000

 

 

Com. Reg. No.:

200010108-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesaler of crude petroleum

 

 

No. of Employee :

30 [2014]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Exist

 

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.

:

200010108-W

COMPANY NAME

:

PTT INTERNATIONAL TRADING PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

01/12/2000

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

391A, ORCHARD ROAD, 12-01/04, NGEE ANN CITY, TOWER A, 238873, SINGAPORE.

BUSINESS ADDRESS

:

391A ORCHARD ROAD #12-01/04, #12-05 & 12-10, NGEE ANN CITY TOWER A, 238873, SINGAPORE.

TEL.NO.

:

65-67346540

FAX.NO.

:

65-67343397

CONTACT PERSON

:

DISATHAT PANYARACHUN ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF CRUDE PETROLEUM

ISSUED AND PAID UP CAPITAL

:

6,100,000.00 ORDINARY SHARE, OF A VALUE OF SGD 6,100,000.00

SALES

:

USD 11,569,861,988 [2013]

NET WORTH

:

USD (1,088,442) [2013]

STAFF STRENGTH

:

30 [2014]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

POOR

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

WEAK

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

N/A

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) wholesale of crude petroleum.

 

The immediate holding company of the Subject is PTT PUBLIC COMPANY LIMITED, a company incorporated in THAILAND.

 

Share Capital History

Date

Issue & Paid Up Capital

30/12/2014

SGD 6,100,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

PTT PUBLIC COMPANY LIMITED

555, VIBHAVADI RANGSIT ROAD, CHATUCHAK, 10900, BANGKOK, THAILAND.

T07UF0209F

6,100,000.00

100.00

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

------

6,100,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

UNITED ARAB EMIRATES (DUBAI)

PTT INTERNATIONAL TRADING DMCC

100.00

31/12/2013



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

SARAKORN KULATHAM

Address

:

29 SOI INTRAMARA 8, SUTISAN ROAD SAMESAENNAI, BANGKOK, THAILAND.

IC / PP No

:

F592080

Nationality

:

THAI

Date of Appointment

:

01/02/2010

 

DIRECTOR 2

 

Name Of Subject

:

DONNAYA SENANARONG

Address

:

502/1, PRACHARAT 2 ROAD, BANGSUE, BANGKOK 10800, THAILAND.

IC / PP No

:

F621982

Nationality

:

THAI

Date of Appointment

:

28/08/2014

 

DIRECTOR 3

 

Name Of Subject

:

MR. DISATHAT PANYARACHUN

Address

:

8, SCOTTS ROAD, 37-08, SCOTTS SQUARE, 228238, SINGAPORE.

IC / PP No

:

G5365790M

Nationality

:

THAI

Date of Appointment

:

01/11/2012

 

DIRECTOR 4

 

Name Of Subject

:

WIRAT UANARUMIT

Address

:

33/324, SOI 2/5, MOO BAAN LADAWAN, SRINAKARIN, SAMUTPRAKARN, THAILAND.

IC / PP No

:

F635678

Nationality

:

THAI

Date of Appointment

:

01/06/2014

 

MANAGEMENT

 

1)

Name of Subject

:

DISATHAT PANYARACHUN

Position

:

MANAGING DIRECTOR

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

WINSTON SEOW HAN CHIANG

IC / PP No

:

S6831706A

Address

:

312, SERANGOON AVENUE, 2, 04-186, 550312, SINGAPORE.

 

BANKING


No Banker found in our databank.



ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

LITIGATION CHECK AGAINST SUBJECT


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

 

 

LEGAL ACTION

 

 

Code No

:

99

Case No

:

22983

Year

:

2011

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

22/09/2011

Solicitor Ref

:

AR/LYD/10234446

Solicitor Firm

:

KHATTARWONG

Plaintiff

:

KHATTARWONG (A FIRM)

Defendants

:

PTT INTERNATIONAL TRADING PTE LTD (200010108)

391B, ORCHARD ROAD, 15-05/08, NGEE ANN CITY TOWER B, 238874, SINGAPORE.

Amount Claimed

:

14636.04

Nature of Claim

:

SGD

Remark

:

OTHER/MISCELLANEOUS

 

No winding up petition was found in our databank

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its 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

[

X

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

CLIENTELE

 

Local

:

YES

Percentage

:

40%

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Percentage

:

60%

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
LETTER OF CREDIT (LC)

 

OPERATIONS

 

Goods Traded

:

CRUDE PETROLEUM

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2014

2013

2012

2011

2010


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

30

30

20

20

22

 

Branch

:

NO

Other Information:


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


The Subject engaged in wholesale of petroleum product such as kerosine, lubricant, crude oil etc.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67346540

Match

:

N/A

Address Provided by Client

:

391A ORCHARD ROAD 12-01/04, 12-05 & 12-10, NGEE ANN CITY TOWER A,238873,SINGAPORE

Current Address

:

391A ORCHARD ROAD #12-01/04, #12-05 & 12-10, NGEE ANN CITY TOWER A, 238873, SINGAPORE.

Match

:

YES

 

Other Investigations


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



 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

(379.73%)

]

Return on Net Assets

:

Unfavourable

[

(670.03%)

]

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 unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

2 Days

]

Debtor Ratio

:

Favourable

[

33 Days

]

Creditors Ratio

:

Favourable

[

2 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Acceptable

[

0.96 Times

]

Current Ratio

:

Unfavourable

[

1.00 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

2.38 Times

]

Gearing Ratio

:

Unfavourable

[

(358.25 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's gearing was negative during the year as its shareholders' funds was in the red. This means the Subject is running its business using borrowed money. We consider the Subject as facing high financial risks.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. 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 has high financial risks. If its shareholders do not inject more capital into the company or if its business performance does not improve, its going concern may be in question.

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 2000, the Subject is a Private Limited company, focusing on wholesale of crude petroleum. 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 6,100,000. The Subject have a strong support from its holding company.


Over the years, the Subject has established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. Overall, we regard that the Subject's management capability is weak. Without capable management, the Subject is unlikely to be successful and often contribute to unacceptable levels of accountability. Weak management can affect productivity, profitability, sales growth and ultimately can result in the failure of a business.


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. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. The Subject has generated an unfavourable gearing ratio indicated that the Subject is in high financial risk. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -1,088,442. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations.


Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth


We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.


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


Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

PTT INTERNATIONAL TRADING 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

GROUP

GROUP

GROUP

GROUP

GROUP

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

11,569,861,988

6,145,422,821

4,929,589,009

3,191,762,752

2,025,234,657

Other Income

4,436,706

928,567

62,995

-

-

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

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

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

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

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

Total Turnover

11,574,298,694

6,146,351,388

4,929,652,004

3,191,762,752

2,025,234,657

Costs of Goods Sold

(11,556,175,758)

(6,170,125,294)

(4,889,201,780)

-

-

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

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

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

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

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

Gross Profit

18,122,936

(23,773,906)

40,450,224

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

4,138,152

(37,078,714)

15,764,327

(50,539)

15,740,732

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

4,138,152

(37,078,714)

15,764,327

(50,539)

15,740,732

Taxation

(5,058)

(187,121)

(877,299)

(252,731)

(584,471)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

4,133,094

(37,265,835)

14,887,028

(303,270)

15,156,261

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(9,206,622)

28,059,213

13,172,185

13,475,455

(1,680,806)

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

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

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

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

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

As restated

(9,206,622)

28,059,213

13,172,185

13,475,455

(1,680,806)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(5,073,528)

(9,206,622)

28,059,213

13,172,185

13,475,455

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(5,073,528)

(9,206,622)

28,059,213

13,172,185

13,475,455

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from holding company

23,408

47,461

-

-

-

Term loan / Borrowing

2,917,329

5,835,149

-

-

-

Others

58,591

-

5,674,013

3,368,738

2,531,137

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

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

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

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

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

2,999,328

5,882,610

5,674,013

3,368,738

2,531,137

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

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

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

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

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

 

 

 

 

BALANCE SHEET

 

 

PTT INTERNATIONAL TRADING PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

1,501,086

542,276

257,482

309,839

177,284

Investments

13,424

-

-

14,245,014

14,245,014

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

13,424

-

-

14,245,014

14,245,014

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

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

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

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

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

TOTAL LONG TERM ASSETS

1,514,510

542,276

257,482

14,554,853

14,422,298

Stocks

67,272,215

132,004,212

48,934,057

587,588,535

27,548,590

Trade debtors

1,032,446,509

303,421,225

240,162,686

170,796,451

239,006,300

Other debtors, deposits & prepayments

12,218,277

4,347,133

7,999,182

2,530,708

1,607,759

Short term deposits

908,915

1,085,425

-

8,501

7,743

Amount due from holding company

58,279,979

11,966,343

9,028,607

33,407,756

2,152,669

Amount due from related companies

427,031,533

9,522,353

1,903,307

84,634,513

43,276,248

Cash & bank balances

48,216,458

65,878,317

21,533,279

19,238,144

4,852,897

Others

4,749,948

441,129,081

66,603,897

14,757,119

2,379,713

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

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

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

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

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

TOTAL CURRENT ASSETS

1,651,123,834

969,354,089

396,165,015

912,961,727

320,831,919

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

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

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

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

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

TOTAL ASSET

1,652,638,344

969,896,365

396,422,497

927,516,580

335,254,217

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

64,942,001

35,920,661

152,276,312

105,908,484

4,800,668

Other creditors & accruals

1,241,912

1,087,745

12,971,647

638,139

647,286

Bill & acceptances payable

389,933,425

388,996,080

117,826,792

199,474,695

68,740,321

Amounts owing to holding company

692,027,117

58,726,862

25,979,803

220,767,242

14,570,843

Amounts owing to related companies

286,389,793

42,135,387

5,108,469

6,205,507

16,078,445

Provision for taxation

-

-

790,662

93,055

620,839

Other liabilities

219,169,345

448,226,162

49,399,509

377,247,186

212,310,270

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,653,703,593

975,092,897

364,353,194

910,334,308

317,768,672

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(2,579,759)

(5,738,808)

31,811,821

2,627,419

3,063,247

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

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

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

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

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

TOTAL NET ASSETS

(1,065,249)

(5,196,532)

32,069,303

17,182,272

17,485,545

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

3,986,897

3,986,897

3,986,897

3,986,897

3,986,897

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

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

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

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

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

TOTAL SHARE CAPITAL

3,986,897

3,986,897

3,986,897

3,986,897

3,986,897

General reserve

(1,811)

-

-

-

-

Retained profit/(loss) carried forward

(5,073,528)

(9,206,622)

28,059,213

13,172,185

13,475,455

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

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

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

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

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

TOTAL RESERVES

(5,075,339)

(9,206,622)

28,059,213

13,172,185

13,475,455

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

(1,088,442)

(5,219,725)

32,046,110

17,159,082

17,462,352

Deferred taxation

23,193

23,193

23,193

23,190

23,193

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

23,193

23,193

23,193

23,190

23,193

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

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

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

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

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

(1,065,249)

(5,196,532)

32,069,303

17,182,272

17,485,545

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

PTT INTERNATIONAL TRADING PTE LTD

 

TYPES OF FUNDS

Cash

49,125,373

66,963,742

21,533,279

19,246,645

4,860,640

Net Liquid Funds

(340,808,052)

(322,032,338)

(96,293,513)

(180,228,050)

(63,879,681)

Net Liquid Assets

(69,851,974)

(137,743,020)

(17,122,236)

(584,961,116)

(24,485,343)

Net Current Assets/(Liabilities)

(2,579,759)

(5,738,808)

31,811,821

2,627,419

3,063,247

Net Tangible Assets

(1,065,249)

(5,196,532)

32,069,303

17,182,272

17,485,545

Net Monetary Assets

(69,875,167)

(137,766,213)

(17,145,429)

(584,984,306)

(24,508,536)

BALANCE SHEET ITEMS

Total Borrowings

389,933,425

388,996,080

117,826,792

199,474,695

68,740,321

Total Liabilities

1,653,726,786

975,116,090

364,376,387

910,357,498

317,791,865

Total Assets

1,652,638,344

969,896,365

396,422,497

927,516,580

335,254,217

Net Assets

(1,065,249)

(5,196,532)

32,069,303

17,182,272

17,485,545

Net Assets Backing

(1,088,442)

(5,219,725)

32,046,110

17,159,082

17,462,352

Shareholders' Funds

(1,088,442)

(5,219,725)

32,046,110

17,159,082

17,462,352

Total Share Capital

3,986,897

3,986,897

3,986,897

3,986,897

3,986,897

Total Reserves

(5,075,339)

(9,206,622)

28,059,213

13,172,185

13,475,455

LIQUIDITY (Times)

Cash Ratio

0.03

0.07

0.06

0.02

0.02

Liquid Ratio

0.96

0.86

0.95

0.36

0.92

Current Ratio

1.00

0.99

1.09

1.00

1.01

WORKING CAPITAL CONTROL (Days)

Stock Ratio

2

8

4

67

5

Debtors Ratio

33

18

18

20

43

Creditors Ratio

2

2

11

12

1

SOLVENCY RATIOS (Times)

Gearing Ratio

(358.25)

(74.52)

3.68

11.63

3.94

Liabilities Ratio

(1,519.35)

(186.81)

11.37

53.05

18.20

Times Interest Earned Ratio

2.38

(5.30)

3.78

0.98

7.22

Assets Backing Ratio

(0.27)

(1.30)

8.04

4.31

4.39

PERFORMANCE RATIO (%)

Operating Profit Margin

0.04

(0.60)

0.32

-0.00

0.78

Net Profit Margin

0.04

(0.61)

0.30

(0.01)

0.75

Return On Net Assets

(670.03)

600.33

66.85

19.31

104.50

Return On Capital Employed

(670.03)

600.33

66.85

19.31

104.50

Return On Shareholders' Funds/Equity

(379.73)

713.94

46.46

(1.77)

86.79

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.32

UK Pound

1

Rs.98.63

Euro

1

Rs.76.59

 

INFORMATION DETAILS

 

Analysis Done by :

KRN

 

 

Report Prepared by :

DPT

 

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.