MIRA INFORM REPORT

 

 

Report No. :

303595

Report Date :

17.01.2015

 

IDENTIFICATION DETAILS

 

Name :

JSP FOAM PRODUCTS PTE. LTD.

 

 

Registered Office :

19, Tuas Link 2, Jurong Industrial Estate, 638564

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

28.11.1995

 

 

Com. Reg. No.:

199508441-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacture of Polymers.

 

 

No. of Employee :

Not Available (2015)

 

 

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 – 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.

:

199508441-M

COMPANY NAME

:

JSP FOAM PRODUCTS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

28/11/1995

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

19, TUAS LINK 2, JURONG INDUSTRIAL ESTATE, 638564, SINGAPORE.

BUSINESS ADDRESS

:

19 TUAS LINK 2, JURONG INDUSTRIAL ESTATE, 638564, SINGAPORE.

TEL.NO.

:

65-68632826

FAX.NO.

:

65-68632592

CONTACT PERSON

:

TAKAHASHI SHINGO ( MANAGING DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

MANUFACTURE OF POLYMERS

 

 

 

ISSUED AND PAID UP CAPITAL

:

6,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 6,000,000.00 

 

 

 

SALES

:

USD 17,201,516 [2013]

NET WORTH

:

USD 25,132,872 [2013]

 

 

 

STAFF STRENGTH

:

n/a [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

HIGH

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MATURE

 

 

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) manufacture of polymers.

 

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

 

 

Share Capital History

Date

Issue & Paid Up Capital

23/12/2014

SGD 6,000,000.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

JSP CORPORATION

SHIN NISSEKI BUILDING, 4-2 3-CHOME, MARUNOUCHI CHIYODA-KU, TOKYO, 100-0005, JAPAN.

S95UF0239

6,000,000.00

100.00

 

 

 

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

------

 

 

 

6,000,000.00

100.00

 

 

 

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TAKAHASHI SHINGO

Address

:

3-8-7, NISHIMORO KANUMA CITY, TOCHIGI, 322-0029, JAPAN.

IC / PP No

:

TZ0466102

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

31/05/2010

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

KOW JONG TWEE @ GAO HAO RUI

Address

:

50, CHOA CHU KANG NORTH, 7, 04-16, REGENT GROVE, 689527, SINGAPORE.

IC / PP No

:

S1309494B

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2014

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

TAKANORI SUZUKI

Address

:

4-16-11, TAITO, TAITO-KU, TOKYO 1000016, JAPAN.

IC / PP No

:

TK0318895

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

25/08/2014

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

SACHIO SUZUKI

Address

:

EMPORIUM SUITES, UNIT 2814, 622, SUKHUMVIT SOI 24, KLONGTON, KLONGTOEY, 28TH FLOOR, 10110, BANGKOK, THAILAND.

IC / PP No

:

TZ0846801

 

 

 

 

 

 

 

 

 

Nationality

:

JAPANESE

Date of Appointment

:

20/03/2010

 

 

 

 

 

 

 

 

 

 

 

 



MANAGEMENT

 

 

 

1)

Name of Subject

:

TAKAHASHI SHINGO

 

Position

:

MANAGING DIRECTOR

 

 

 

 

 

 

 

AUDITOR

 

Auditor

:

PAUL WAN & CO

Auditor' Address

:

N/A

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

IRENE TNG AI LENG

 

IC / PP No

:

S6847784J

 

 

 

 

 

Address

:

788, WOODLANDS AVENUE, 6, 12-623, 730788, 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 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

:

NO

Percentage

:

0%

Overseas

:

YES

Percentage

:

100%

Import Countries

:

ASIA,EUROPE



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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

 

]

 

Good 31-60 Days

[

X

]

 

Average 61-90 Days

[

 

]

 

Fair 91-120 Days

[

 

]

 

Poor >120 Days

[

 

]

 

 

 

 

 

 

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

 

 

 

Export Market

:

ASIA PACIFIC

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Products manufactured

:

FOAMED PRODUCTS

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2010

 

 

 

 

 

N/A

N/A

N/A

N/A

 

 

 

 

 

COMPANY

n/a

20

20

35

20

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacture of polymers. 

The Subject's principal activities are manufacture and sale of foamed products. 

Activities:
* Manufacturing of expanded polypropylene and polyethylene products. 

Products dealing: 
* Advanced materials 
- Door panels (p-block/arpro)
- Cushioning material for precision equipment (p-block/arpro) 
- Transport cases for precision equipment (l-block) 

* Food packaging 
- Food trays (styrene paper) 
- Foldable boxes (miraboard)
- Frozen food containers (mirafreeze) 
- Microwaveable containers 

* Industrial resources 
- Packaging material (miramat) 
- Returnable containers (p-board)
- Cushioning material (caplon) 
- Insulation materials for agricultural products (miramat) 

* Construction 
- Wall insulation (mirafoam) 
- Furring (mirawoody)
- Floor insulation (miranext) 
- tatami mat materials (mirafoam) 

* EPS 
- Food packaging (styrodia) 
- construction insulation (styrodia)
- civil engineering materials (styrodia) 
- casting foam (clearpor) 

* Hybrid foam 
- Unit bathroom sections (foamcore/super foam) 
- Automotive parts (foamcore/super foam)
- Construction material (super board/super foam) 
- Transport cases (foamcore/super foam) 
- Marine applications (foamcore/super foam) 

Trade names:
* P-Block 
* Arpro 

The Subject is a member of following entities: 
* Japanese Chamber of Commerce & Industry (JCCI) 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68632826

Match

:

N/A

 

 

 

Address Provided by Client

:

19 TUAS LINK 2, JURONG INDUSTRIAL ESTATE,638564,SINGAPORE

Current Address

:

19 TUAS LINK 2, JURONG INDUSTRIAL ESTATE, 638564, SINGAPORE.

Match

:

YES

 

 

 

 

Other Investigations


On 15th January 2015 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

:

Decreased

[

2009 - 2013

]

 

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

 

Return on Shareholder Funds

:

Unfavourable

[

1.69%

]

 

Return on Net Assets

:

Unfavourable

[

1.67%

]

 

 

 

 

 

 

 

 

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.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

:

Favourable

[

40 Days

]

 

Debtor Ratio

:

Unfavourable

[

121 Days

]

 

Creditors Ratio

:

Favourable

[

21 Days

]

 

 

 

 

 

 

 

 

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Liquid Ratio

:

Favourable

[

8.45 Times

]

 

Current Ratio

:

Favourable

[

9.23 Times

]

 

 

 

 

 

 

 

 

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Interest Cover

:

Favourable

[

139.80 Times

]

 

Gearing Ratio

:

Favourable

[

0.01 Times

]

 

 

 

 

 

 

 

 

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

The Subject's performance deteriorated over the years with lower turnover and profit. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 :

MANUFACTURING

 

 

 

In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.

 

The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.

 

Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.

 

In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.

 

Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

 

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.

 

Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.

 

 

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1995, the Subject is a Private Limited company, focusing on manufacture of polymers. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. A paid up capital of SGD 6,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, 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. 

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 25,132,872, the Subject should be able to maintain its business in the near terms. 

Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. Investigation revealed that the Subject's supplies are 100% sourced from overseas countries. As an imported oriented company, its forex exposure is high. The Subject faces foreign currency fluctuation which may affect its overall operating costs. 

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 has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market. 

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

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

 

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

FULL

Currency

USD

USD

USD

USD

USD

 

 

 

 

 

 

TURNOVER

17,201,516

27,305,732

28,403,157

21,364,749

12,216,650

 

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

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

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

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

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

Total Turnover

17,201,516

27,305,732

28,403,157

21,364,749

12,216,650

Costs of Goods Sold

(14,426,747)

(23,556,069)

(25,344,059)

-

-

 

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

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

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

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

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

Gross Profit

2,774,769

3,749,663

3,059,098

-

-

 

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

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

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

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

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

 

 

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

432,898

2,588,746

1,869,653

1,990,044

1,737,355

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

(8,714)

(4,986)

-

-

-

 

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

424,184

2,583,760

1,869,653

1,990,044

1,737,355

Taxation

(633)

(380,101)

(87,494)

(293,745)

(235,968)

 

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

423,551

2,203,659

1,782,159

1,696,299

1,501,387

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

 

 

As previously reported

21,002,424

19,899,765

19,008,606

18,160,307

17,408,920

 

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

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

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

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

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

As restated

21,002,424

19,899,765

19,008,606

18,160,307

17,408,920

 

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

21,425,975

22,103,424

20,790,765

19,856,606

18,910,307

DIVIDENDS - Ordinary (paid & proposed)

(279,014)

(1,101,000)

(891,000)

(848,000)

(750,000)

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

21,146,961

21,002,424

19,899,765

19,008,606

18,160,307

 

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

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

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

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

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

 

 

 

 

 

 

INTEREST EXPENSE (as per notes to P&L)

 

 

 

 

 

Others

3,056

700

-

982

1,606

 

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

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

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

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

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

 

3,056

700

-

982

1,606

 

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

 

 

 

 

 

FIXED ASSETS

4,957,507

4,761,093

4,182,549

4,816,560

4,995,090

 

 

 

 

 

 

Associated companies

892,901

893,328

505,589

524,156

-

Others

-

-

375,656

342,818

371,944

 

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

892,901

893,328

881,245

866,974

371,944

 

 

 

 

 

 

 

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

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

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

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

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

TOTAL LONG TERM ASSETS

5,850,408

5,654,421

5,063,794

5,683,534

5,367,034

 

 

 

 

 

 

Stocks

1,882,982

2,200,901

2,469,497

1,931,290

964,244

Trade debtors

5,697,674

4,598,848

5,310,026

4,357,915

4,137,246

Other debtors, deposits & prepayments

64,058

35,881

82,191

35,337

210,153

Short term deposits

9,263,906

12,060,205

1,841,207

12,370,000

12,350,000

Amount due from holding company

1,055

-

-

-

-

Amount due from related companies

485,128

2,394,031

4,815,796

2,663,886

997,339

Amount due from associated companies

27,300

27,300

-

-

-

Cash & bank balances

4,739,609

3,087,665

10,102,033

936,405

1,174,944

 

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

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

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

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

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

TOTAL CURRENT ASSETS

22,161,712

24,404,831

24,620,750

22,294,833

19,833,926

 

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

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

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

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

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

TOTAL ASSET

28,012,120

30,059,252

29,684,544

27,978,367

25,200,960

 

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

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

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

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

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

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

Trade creditors

815,925

1,900,574

3,090,208

2,426,700

656,262

Other creditors & accruals

586,311

478,176

553,289

402,970

405,056

Hire purchase & lease creditors

66,781

49,641

-

-

12,039

Amounts owing to holding company

636,118

-

-

-

-

Amounts owing to related companies

1,895

649,987

541,639

551,329

450,561

Provision for taxation

14,115

434,219

327,210

290,476

319,718

Dividends payable/proposed

279,014

1,101,000

891,000

848,000

750,000

 

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

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

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

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

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

TOTAL CURRENT LIABILITIES

2,400,159

4,613,597

5,403,346

4,519,475

2,593,636

 

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

19,761,553

19,791,234

19,217,404

17,775,358

17,240,290

 

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

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

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

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

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

TOTAL NET ASSETS

25,611,961

25,445,655

24,281,198

23,458,892

22,607,324

 

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

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

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

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

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

 

 

 

 

 

 

SHARE CAPITAL

 

 

 

 

 

Ordinary share capital

3,985,911

3,985,911

3,985,911

3,985,911

3,985,911

 

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

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

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

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

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

TOTAL SHARE CAPITAL

3,985,911

3,985,911

3,985,911

3,985,911

3,985,911

 

 

 

 

 

 

Retained profit/(loss) carried forward

21,146,961

21,002,424

19,899,765

19,008,606

18,160,307

 

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

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

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

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

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

TOTAL RESERVES

21,146,961

21,002,424

19,899,765

19,008,606

18,160,307

 

 

 

 

 

 

 

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

25,132,872

24,988,335

23,885,676

22,994,517

22,146,218

 

 

 

 

 

 

Lease obligations

92,260

85,036

-

-

-

Deferred taxation

386,829

372,284

395,522

464,375

461,106

 

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

479,089

457,320

395,522

464,375

461,106

 

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

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

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

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

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

 

25,611,961

25,445,655

24,281,198

23,458,892

22,607,324

 

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

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

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

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

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

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

 

 

 

 

 

Cash

14,003,515

15,147,870

11,943,240

13,306,405

13,524,944

Net Liquid Funds

14,003,515

15,147,870

11,943,240

13,306,405

13,524,944

Net Liquid Assets

17,878,571

17,590,333

16,747,907

15,844,068

16,276,046

Net Current Assets/(Liabilities)

19,761,553

19,791,234

19,217,404

17,775,358

17,240,290

Net Tangible Assets

25,611,961

25,445,655

24,281,198

23,458,892

22,607,324

Net Monetary Assets

17,399,482

17,133,013

16,352,385

15,379,693

15,814,940

BALANCE SHEET ITEMS

 

 

 

 

 

Total Borrowings

159,041

134,677

0

0

12,039

Total Liabilities

2,879,248

5,070,917

5,798,868

4,983,850

3,054,742

Total Assets

28,012,120

30,059,252

29,684,544

27,978,367

25,200,960

Net Assets

25,611,961

25,445,655

24,281,198

23,458,892

22,607,324

Net Assets Backing

25,132,872

24,988,335

23,885,676

22,994,517

22,146,218

Shareholders' Funds

25,132,872

24,988,335

23,885,676

22,994,517

22,146,218

Total Share Capital

3,985,911

3,985,911

3,985,911

3,985,911

3,985,911

Total Reserves

21,146,961

21,002,424

19,899,765

19,008,606

18,160,307

LIQUIDITY (Times)

 

 

 

 

 

Cash Ratio

5.83

3.28

2.21

2.94

5.21

Liquid Ratio

8.45

4.81

4.10

4.51

7.28

Current Ratio

9.23

5.29

4.56

4.93

7.65

WORKING CAPITAL CONTROL (Days)

 

 

 

 

 

Stock Ratio

40

29

32

33

29

Debtors Ratio

121

61

68

74

124

Creditors Ratio

21

29

45

41

20

SOLVENCY RATIOS (Times)

 

 

 

 

 

Gearing Ratio

0.01

0.01

0.00

0.00

0.00

Liabilities Ratio

0.11

0.20

0.24

0.22

0.14

Times Interest Earned Ratio

139.80

3,692.09

0.00

2,027.52

1,082.79

Assets Backing Ratio

6.43

6.38

6.09

5.89

5.67

PERFORMANCE RATIO (%)

 

 

 

 

 

Operating Profit Margin

2.47

9.46

6.58

9.31

14.22

Net Profit Margin

2.46

8.07

6.27

7.94

12.29

Return On Net Assets

1.67

10.16

7.70

8.49

7.69

Return On Capital Employed

1.66

10.14

7.70

8.49

7.69

Return On Shareholders' Funds/Equity

1.69

8.82

7.46

7.38

6.78

Dividend Pay Out Ratio (Times)

0.66

0.50

0.50

0.50

0.50

NOTES TO ACCOUNTS

 

 

 

 

 

Contingent Liabilities

0

0

0

0

0





 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.89

UK Pound

1

Rs.93.92

Euro

1

Rs.72.01

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

ANK

 


 

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.