MIRA INFORM REPORT

 

 

Report No. :

330312

Report Date :

04.07.2015

 

IDENTIFICATION DETAILS

 

Name :

LIABEL S.P.A.

 

 

Registered Office :

Via Salvo D'acquisto, 8, 13900 – Biella (BI) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

20.11.1924

 

 

Legal Form :

Joint Stock Company With Sole Shareholder

 

 

Line of Business :

Manufacture of other knitted and crocheted apparel

 

 

No. of Employees :

From 71 to 90

 

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA

 


Company Name & address

 

LIABEL S.P.A.

 

 

Via  Salvo D'acquisto,  8

 

13900  - Biella   (BI)  -IT-

 

 

Summary

 

Fiscal Code

:

00156490021

Legal Form

:

Joint stock company with sole shareholder



Activity

 

Manufacture of other knitted and crocheted apparel



Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 00156490021

 

Chamber of Commerce no. : 17853 of Biella

 

Firms' Register : 1911 of Biella

 

V.A.T. Code : 00156490021

 

Nominal Capital

:

Paid up Capital

: 7.150.000



Members

 

Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.

 

Direct Participations

 

The Company under review has no participations in other Companies.




Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Registered office

 

- 13050

- Pettinengo

(BI)

- IT -

 

Employees

: 117

 

Fittings and Equipment for a value of 580.000

Eur

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.



Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.


Financial Dat

 

Complete balance-sheet for the year

al 31/12/2007

(in Eur

x 1)

 

Item Type

Value

Sales

27.355.744

Profit (Loss) for the period

876.449

 

Complete balance-sheet for the year

al 31/12/2006

(in Eur

x 1)

 

Item Type

Value

Sales

24.758.765

Profit (Loss) for the period

288.110

 

Complete balance-sheet for the year

al 31/12/2005

(in Eur

x 1)

 

Item Type

Value

Sales

24.569.450

Profit (Loss) for the period

-1.460.156

 

Complete balance-sheet for the year

al 31/12/2004

(in Eur

x 1)

 

Item Type

Value

Sales

26.980.952

Profit (Loss) for the period

-815.440

 

 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2007 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2006 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2005 - 12 Mesi - Currency: - Amounts x 1

 

Years

2007

2006

2005

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

. . Industrial patent rights

52.094

117.617

203.069

. . Concessions,licenses,trademarks,etc.

9

402

1.178

. . Goodwill

. . Assets in formation and advance paymen.

84.253

60.398

60.398

. . Other intangible fixed assets

21.900

25.029

2.953

. Total Intangible Fixed Assets

158.256

203.446

267.598

. TANGIBLE FIXED ASSETS

. . Real estate

3.499.235

3.705.436

3.923.892

. . Plant and machinery

575.873

712.446

786.696

. . Industrial and commercial equipment

6.711

12.052

9.299

. . Other assets

308.859

154.454

133.765

. . Assets under construction and advances

92.036

. Total Tangible fixed assets

4.482.714

4.584.388

4.853.652

. FINANCIAL FIXED ASSETS

. . Equity investments

163

163

163

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

163

163

163

Total fixed assets

4.641.133

4.787.997

5.121.413

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.253.561

2.178.014

2.055.324

. . Work in progress and semimanufactured

556.196

478.137

769.267

. . Work in progress on order

. . Finished goods

5.448.480

5.834.357

5.638.240

. . Advance payments

. Total Inventories

8.258.237

8.490.508

8.462.831

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

16.154.739

14.147.536

13.267.929

. . Beyond 12 months

86.435

490.911

461.388

. . Trade receivables

15.680.322

13.903.134

12.782.846

. . . . Within 12 months

15.680.322

13.903.134

12.782.846

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

193.611

65.868

31.372

. . . . Within 12 months

193.611

65.868

31.372

. . . . Beyond 12 months

. . Fiscal Receivables

76.384

472.601

714.869

. . . . Within 12 months

2.937

11.908

282.709

. . . . Beyond 12 months

73.447

460.693

432.160

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

290.857

196.844

200.230

. . . . Within 12 months

277.869

166.626

171.002

. . . . Beyond 12 months

12.988

30.218

29.228

. Total Credits not held as fixed assets

16.241.174

14.638.447

13.729.317

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

1.401.872

1.077.531

2.038.502

. . Checks

. . Banknotes and coins

16.995

25.660

14.640

. Total Liquid funds

1.418.867

1.103.191

2.053.142

Total current assets

25.918.278

24.232.146

24.245.290

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

1.354.156

322.941

307.863

Total adjustments accounts

1.354.156

322.941

307.863

TOTAL ASSETS

31.913.567

29.343.084

29.674.566

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

7.150.000

7.150.000

7.150.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

14.405

. Reserve for Own shares

. Statute reserves

. Other reserves

9.533.818

9.260.119

10.720.271

. Accumulated Profits (Losses)

. Profit( loss) of the year

876.449

288.110

-1.460.156

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

17.574.672

16.698.229

16.410.115

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

316.754

310.613

287.846

. . Taxation fund, also differed

. . Other funds

156.209

141.209

323.759

Total Reserves for Risks and Charges

472.963

451.822

611.605

Employee termination indemnities

2.168.879

2.270.596

2.256.315

ACCOUNTS PAYABLE

. . . . Within 12 months

11.693.553

9.918.937

10.396.531

. . . . Beyond 12 months

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

182.734

40.491

3.089

. . . . Within 12 months

182.734

40.491

3.089

. . . . Beyond 12 months

. . Due to other providers of finance

1.573.357

1.537.431

3.120.655

. . . . Within 12 months

1.573.357

1.537.431

3.120.655

. . . . Beyond 12 months

. . Advances from customers

122.614

. . . . Within 12 months

122.614

. . . . Beyond 12 months

. . Trade payables

6.705.401

5.751.047

4.927.003

. . . . Within 12 months

6.705.401

5.751.047

4.927.003

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

170.109

157.670

227.882

. . . . Within 12 months

170.109

157.670

227.882

. . . . Beyond 12 months

. . Due to the tax authorities

163.626

302.735

139.957

. . . . Within 12 months

163.626

302.735

139.957

. . . . Beyond 12 months

. . Due to social security and welfare inst.

380.601

322.541

328.935

. . . . Within 12 months

380.601

322.541

328.935

. . . . Beyond 12 months

. . Other payables

2.395.111

1.807.022

1.649.010

. . . . Within 12 months

2.395.111

1.807.022

1.649.010

. . . . Beyond 12 months

Total accounts payable

11.693.553

9.918.937

10.396.531

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

3.500

3.500

Total adjustment accounts

3.500

3.500

TOTAL LIABILITIES

31.913.567

29.343.084

29.674.566

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

27.355.744

24.758.765

24.569.450

. Changes in work in progress

-307.819

-95.013

-1.627.767

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

768.753

313.154

149.653

. . Contributions for operating expenses

. . Different income and revenues

768.753

313.154

149.653

Total value of production

27.816.678

24.976.906

23.091.336

PRODUCTION COSTS

. Raw material,other materials and consum.

8.679.579

8.734.722

8.075.736

. Services received

12.011.094

9.781.009

8.641.063

. Leases and rentals

400.839

340.442

406.961

. Payroll and related costs

4.799.806

4.571.391

4.886.310

. . Wages and salaries

3.397.589

3.205.864

3.439.761

. . Social security contributions

1.042.475

990.322

1.115.871

. . Employee termination indemnities

313.615

293.570

330.584

. . Pension and similar

. . Other costs

46.127

81.635

94

. Amortization and depreciation

731.181

781.279

798.468

. . Amortization of intangible fixed assets

73.899

125.180

158.353

. . Amortization of tangible fixed assets

447.282

446.099

430.115

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

210.000

210.000

210.000

. Changes in raw materials

-75.547

-122.689

-25.788

. Provisions to risk reserves

25.403

22.948

18.272

. Other provisions

124.000

109.000

100.000

. Other operating costs

187.008

247.240

207.317

Total production costs

26.883.363

24.465.342

23.108.339

Diff. between value and cost of product.

933.315

511.564

-17.003

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

55.242

54.715

57.184

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

55.242

54.715

57.184

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

. Interest and other financial expense

-81.040

-82.452

-142.037

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

Total financial income and expense

-25.798

-27.737

-84.853

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

323.472

73.419

102.326

. . Gains on disposals

. . Other extraordinary income

323.472

73.419

102.326

. Extraordinary expense

-138.540

-9.136

-1.250.626

. . Losses on disposals

. . Taxes relating to prior years

-1.250.626

. . Other extraordinary expense

-138.540

-9.136

Total extraordinary income and expense

184.932

64.283

-1.148.300

Results before income taxes

1.092.449

548.110

-1.250.156

. Taxes on current income

216.000

260.000

210.000

. . current taxes

. . differed taxes(anticip.)

. Net income for the period

876.449

288.110

-1.460.156

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

876.449

288.110

-1.460.156

 

RATIOS

Value Type

as at 31/12/2007

as at 31/12/2006

as at 31/12/2005

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,14

0,16

0,17

0,13

Elasticity Ratio

Units

0,81

0,82

0,81

0,84

Availability of stock

Units

0,25

0,28

0,28

0,24

Total Liquidity Ratio

Units

0,55

0,53

0,53

0,56

Quick Ratio

Units

0,04

0,03

0,06

0,02

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,58

0,52

0,50

2,96

Self Financing Ratio

Units

0,55

0,56

0,55

0,16

Capital protection Ratio

Units

0,54

0,55

0,65

0,66

Liabilities consolidation quotient

Units

0,18

0,22

0,21

0,19

Financing

Units

0,66

0,59

0,63

4,32

Permanent Indebtedness Ratio

Units

0,61

0,64

0,62

0,35

M/L term Debts Ratio

Units

0,06

0,07

0,07

0,12

Net Financial Indebtedness Ratio

Units

0,01

0,02

0,06

1,21

CORRELATION

Fixed assets ratio

Units

4,25

3,96

3,64

2,38

Current ratio

Units

2,21

2,44

2,33

1,25

Acid Test Ratio-Liquidity Ratio

Units

1,51

1,58

1,51

0,89

Structure's primary quotient

Units

3,78

3,48

3,20

1,17

Treasury's primary quotient

Units

0,12

0,11

0,19

0,05

Rate of indebtedness ( Leverage )

%

181,58

175,72

180,83

589,30

Current Capital ( net )

Value

14.224.725

14.313.209

13.848.759

352.693

RETURN

Return on Sales

%

5,87

4,31

-2,69

2,25

Return on Equity - Net- ( R.O.E. )

%

4,98

1,72

-8,89

4,69

Return on Equity - Gross - ( R.O.E. )

%

6,21

3,28

-7,61

16,55

Return on Investment ( R.O.I. )

%

2,92

1,74

-0,05

4,65

Return/ Sales

%

3,41

2,06

-0,06

4,07

Extra Management revenues/charges incid.

%

93,90

56,31

n.c.

17,79

Cash Flow

Value

1.607.630

1.069.389

-661.688

62.944

Operating Profit

Value

933.315

511.564

-17.003

93.806

Gross Operating Margin

Value

1.665.990

1.294.162

782.648

141.521

MANAGEMENT

Credits to clients average term

Days

208,87

203,11

187,74

139,32

Debts to suppliers average term

Days

117,32

112,78

108,36

150,94

Average stock waiting period

Days

108,64

123,44

123,98

77,99

Rate of capital employed return ( Turnover )

Units

0,85

0,84

0,82

1,13

Rate of stock return

Units

3,31

2,91

2,90

4,61

Labour cost incidence

%

17,54

18,46

19,88

13,22

Net financial revenues/ charges incidence

%

-0,09

-0,11

-0,34

-1,67

Labour cost on purchasing expenses

%

17,85

18,68

21,14

13,78

Short-term financing charges

%

0,69

0,83

1,36

3,03

Capital on hand

%

116,66

118,51

120,77

88,07

Sales pro employee

Value

233.810

217.182

261.377

227.922

Labour cost pro employee

Value

41.024

40.100

51.982

30.648

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.


SOURCES

 

Our Company collects data from public registers, lists, archives or contained in Acts and/or documents (held by the National Chamber of Commerce or Immovables Territorial Agency), users, reporters or however generally accessible (for example, from categorical lists, statistical institutes, press reports and from public inspection internet sites).

 

The present report is supplied for Your exclusive use and is bond to the general conditions of the contract. Personal Data collection and treatment, reported, are conform to our company's activities and to Your mandate conferred to us by Your request, for the purposes in relation to Marketing Management, Sales and Monetary Administration. It does not contain, nor could contain, information cancelled by a justified opposition right.

 

 

Market / Territory Data

 

Population living in the province

:

188.197

Population living in the region

:

4.330.172

Number of families in the region

:

1.889.207

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

429

- per non food products

:

1.789

- per energy consume

:

135



Sector Data

 

The values are calculated on a base of 249 significant companies.

The companies cash their credits on an average of 126 dd.

The average duration of suppliers debts is about 100 dd.

The sector's profitability is on an average of 2,65%.

The labour cost affects the turnover in the measure of 13,02%.

Goods are held in stock in a range of 72 dd.

The difference between the sales volume and the resources used to realize it is about 1,04.

The employees costs represent the 13,65% of the production costs.



Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 27.019 protested subjects are found; in the province they count to 1.057.

The insolvency index for the region is 0,63, , while for the province it is 0,56.

Total Bankrupt companies in the province : 750.

Total Bankrupt companies in the region : 14.165.

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.40

UK Pound

1

Rs.98.94

Euro

1

Rs.70.33

 

 

INFORMATION DETAILS

 

Analysis Done by :

SAN

 

 

Report Prepared by :

TPT

 

               

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

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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.