MIRA INFORM REPORT

 

 

Report No. :

329712

Report Date :

07.07.2015

 

IDENTIFICATION DETAILS

 

Name :

SERRA MORENA COMERCIAL IMPORTADORA E EXPORTADORA LTDA

 

 

Registered Office :

Rua Assungui, 642 - Vila Gumercindo, 04131-001 - São Paulo/Sp

 

 

Country :

Brazil

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

23.02.1987

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Import and Export of Goods in General.

Main Products: Cosmetics, Cd's, Dvd's, Coffee, Juice, Fruit Pulp, Candy, Chocolate, Spice, Products for daily Food, Medicines, Clothing, Shoes, etc.

 

 

No. of Employees :

12 Employees

 

 

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 :

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Brazil

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

 

 


 

BRAZIL - ECONOMIC OVERVIEW

 

Characterized by large and well-developed agricultural, mining, manufacturing, and service sectors, and a rapidly expanding middle class, Brazil's economy outweighs that of all other South American countries, and Brazil is expanding its presence in world markets. Since 2003, Brazil has steadily improved its macroeconomic stability, building up foreign reserves, and reducing its debt profile by shifting its debt burden toward real denominated and domestically held instruments. Since 2008, Brazil became a net external creditor and all three of the major ratings agencies awarded investment grade status to its debt. After strong growth in 2007 and 2008, the onset of the global financial crisis hit Brazil in 2008. Brazil experienced two quarters of recession, as global demand for Brazil's commodity-based exports dwindled and external credit dried up. However, Brazil was one of the first emerging markets to begin a recovery. In 2010, consumer and investor confidence revived and GDP growth reached 7.5%, the highest growth rate in the past 25 years. After reaching historic lows of 4.5% in early 2014, the unemployment rate remains low, but is rising. Brazil's traditionally high level of income inequality has declined for each of the last 15 years. GDP growth has slowed since 2011, due to several factors, including: overdependence on exports of raw commodities, low productivity, high operational costs, persistently high inflation, and low levels of investment. Brazil’s fiscal and current account balances have eroded during the past four years as the government attempted to boost economic growth through targeted tax cuts for industry and incentives to spur household consumption. After winning re-election in October 2014 by a historically narrow margin, President Dilma ROUSSEFF appointed a new economic team led by Finance Minister Joaquim LEVY, who introduced a fiscal austerity package intended to restore the primary account surplus to 1.2% of GDP and preserve the country’s investment-grade sovereign credit rating. Brazil seeks to strengthen its workforce and its economy over the long run by imposing local content and technology transfer requirements on foreign businesses, by investing in education through social programs such as Bolsa Familia and the Brazil Science Mobility Program, and by investing in research in the areas of space, nanotechnology, healthcare, and energy.

 

Source : CIA

 

 

Company Name

 

SERRA MORENA COMERCIAL IMPORTADORA E EXPORTADORA LTDA

 

 

ADDRESSES

 

MAIN ADDRESS:

RUA ASSUNGUI, 642 - VILA GUMERCINDO

ZIP CODE/CITY:

04131-001 - SÃO PAULO/SP

 

 

PHONE:

11 5061-0855

FAX:

11 5062-7658

E-MAIL:

financeiro@serramorena.com

WEB SITE:

www.serramorena.com

 

BRANCHES:

 

 

 

ADDRESS:

AVENIDA CALAMA, 1118 SALA 210 - BAIRRO OLARIA

ZIP CODE/CITY:

76801-308 PORTO VELHO/RO

CNPJ:

57.149.643/0005-42

 

 

ADDRESS:

AVENIDA HÉLIO FALCÃO, 530 SALA 108 - BAIRRO BOA VIAGEM

ZIP CODE/CITY:

51021-070 RECIFE/PE

CNPJ:

57.149.643/0004-61

 

 

ADDRESS:

RUA DR. PEDRO FERREIRA, 155 15º ANDAR, SALA 1506 CENTRO

ZIP CODE/CITY:

88301-030 ITAJAÍ/SC

CNPJ:

57.149.643/0003-80

 

 

LEGAL DATA

 

MAIN ACTIVITIES:

 

IMPORT AND EXPORT OF GOODS IN GENERAL.

 

LEGAL FORM:

LIMITED LIABILITY COMPANY

 

 

INCORPORATION DATE:

23/02/1987

REGISTER DATE:

23/02/1987

BALANCE SHEET FILING DATE:

31/12

TAX CONTRIBUTOR NUMBER(CNPJ):

57.149.643/0001-19

STATE REGISTER:

111.742.101.117

 

 

SHARE CAPITAL:

R$ 1.500.000,00

 

BOARD OF DIRECTORS:

 

 

 

CLAUDIONOR MARCHIOLLI

MANAGING PARTNER

VERA LÚCIA RAMIREZ PAIVA MARCHIOLLI

MANAGING PARTNER

 

 

AUTHORIZED USE OF SIGNATURE

 

THE MANAGING PARTNERS ARE AUTHORIZED TO SIGN ON BEHALF OF THE COMPANY.

 

SHAREHOLDERS / PARTNERS:

 

 

 

CLAUDIONOR MARCHIOLLI

R$ 1.261.950,00

VERA LÚCIA RAMIREZ PAIVA MARCHIOLLI

R$ 238.050,00

 

AFFILIATES / SUBSIDIARIES:

 

 

 

NOT AVAILABLE.

 

 

 

COMPANY'S BACKGROUND

 

THE SUBJECT WAS ESTABLISHED ON FEBRUARY 23, 1987 TO BE ENGAGED IN THE SAID LINE OF BUSINESS.

 

PARTNERS:

 

CLAUDIONOR MARCHIOLLI, BRAZILIAN, MARRIED, ENTREPRENEUR, HOLDER OF DOCUMENTS, CPF: 590.814.148-87 AND RG 6.662.138-0 SSP/SP, RESIDENTIAL ADDRESS AT RUA TUIUCUÊ, 182, JARDIM DA SAUDE, ZIP CIODE 04149-130, SAO PAULO/SP;

 

VERA LUCIA RAMIREZ PAIVA MARCHIOLLI, BRAZILIAN, MARRIED, ENTREPRENEUR, HOLDER OF DOCUMENTS, CPF: 013.379.138-63 AND RG 10.283.395-3 SSP/SP, RESIDENTIAL ADDRESS AT RUA TUIUCUÊ, 182, JARDIM DA SAUDE, ZIP CODE 04149-130, SAO PAULO/SP.

 

FURTHER DETAILS ARE SO FAR NOT KNOWN.

 

PUBLIC INFORMATION:

 

LAWSUITS:

 

 

 

DATE:

COURT OF LAW:

 

1

FEDERAL LAWSUIT

07/05/12

12ª VARA DE SP-SP-FEDERAL

 

 

FINANCIAL INFORMATION

 

GENERAL BALANCE SHEETS AS OF 31/12/2014, 31/12/2013 AND 31/12/2012.

( FIGURES ARE IN REAIS ).

 

ASSETS

 

 

 

CURRENT:

31/12/2014

31/12/2013

31/12/2012

 

 

 

 

CASH AND CASH EQUIVALENTS

76.499,36

28.278,95

19.680,93

MARKETABLE SECURITIES

 

 

13.893,21

CLIENTS

1.941.752,90

2.903.877,51

3.798.997,07

FOREIGN CLIENTS

20.111,93

 

9.972,19

INVENTORY

92.241,96

99.051,07

21.843,52

ADVANCE TO SUPPLIERS

 

25.084,94

138.000,00

IMPORTS IN PROGRESS

727.813,90

230.917,99

591.508,42

ADVANCE TO EMPLOYEES

7.041,10

3.382,08

100,98

RECOVERABLE TAXES

2.189.442,55

2.123.387,88

6.393.874,21

CURRENT ACCOUNTS

385.000,00

 

 

OTHER

425.553,58

 

1.893,20

 

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

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

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

TOTAL CURRENT ASSETS

5.865.457,28

5.413.980,42

10.989.763,73

 

LONG-TERM RECEIVABLES:

 

 

 

 

 

 

 

PARTNERS CURRENT ACCOUNTS

 

 

5.300,00

 

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

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

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

TOTAL LONG-TERM RECEIVABLES

 

 

5.300,00

 

FIXED ASSETS:

 

 

 

 

 

 

 

INVESTMENTS

 

 

52.546,21

FIXED ASSETS

251.866,98

351.799,77

1.344.835,85

INTANGIBLE

5.200,00

5.200,00

10.051,87

 

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

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

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

TOTAL FIXED ASSETS

257.066,98

356.999,77

1.407.433,93

 

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

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

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

TOTAL ASSETS

6.122.524,26

5.770.980,19

12.402.497,66

 

LIABILITIES:

 

 

 

CURRENT:

31/12/2014

31/12/2013

31/12/2012

 

 

 

 

SUPPLIERS

849,00

 

278.916,52

IMPORTS PAYABLE

1.823.834,13

 

4.271.552,07

TRIBUTARY OBLIGATIONS

343.474,04

537.814,69

3.227.312,80

SOCIAL / LABOR OBLIGATIONS

36.491,91

28.929,04

163.038,19

ADVANCE FROM CLIENTS

 

 

16.660,00

ACCOUNTS PAYABLE

1.836.739,33

3.468.939,33

58.611,61

PROVISIONS

15.127,45

21.318,75

14.231,07

 

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

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

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

TOTAL CURRENT LIABILITIES

4.056.515,86

4.057.001,81

8.030.322,26

 

LONG TERM LIABILITIES:

 

 

 

 

 

 

 

INSTALLMENTS TAXES PAYABLE

183.314,72

144.717,11

2.387,51

 

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

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

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

TOTAL LONG TERM LIABILITIES

183.314,72

144.717,11

2.387,51

 

NET EQUITY:

 

 

 

 

 

 

 

SHARE CAPITAL

1.500.000,00

1.260.000,00

1.100.000,00

ACCRUED PROFIT (LOSS)

382.693,68

309.261,27

3.269.787,89

 

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

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

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

TOTAL NET EQUITY

1.882.693,68

1.569.261,27

4.369.787,89

 

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

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

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

TOTAL LIABILITIES

6.122.524,26

5.770.980,19

12.402.497,66

 

PROFIT AND LOSS ACCOUNTS AS OF 31/12/2014, 31/12/2013 AND 31/12/2012.

( FIGURES ARE IN REAIS ).

 

 

31/12/2014

31/12/2013

31/12/2012

 

 

 

 

GROSS SALES

23.850.398,37

16.330.478,82

4.985.228,09

(-) TAXES ON SALES

2.533.293,10

1.946.420,56

615.580,04

 

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

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

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

NET SALES

21.317.105,27

14.384.058,26

4.369.648,05

(-) COST OF SOLD GOODS

18.201.471,59

8.893.675,72

3.341.446,17

 

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

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

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

GROSS PROFIT

3.115.633,68

5.490.382,54

1.028.201,88

OPERATING REVENUE (EXPENSE)

-3.213.072,50

-5.475.457,29

-738.276,39

FINANCIAL REVENUE(EXPENSE)

410.871,23

57.175,18

-206.976,54

 

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

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

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

OPERATIONAL PROFIT (LOSS)

313.432,41

72.100,43

82.948,95

CONTRIBUTION/INCOME TAX

 

-17.512,02

-21.565,92

 

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

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

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

NET PROFIT (LOSS)

313.432,41

54.588,41

61.383,03

 

RATIOS:

31/12/2014

31/12/2013

31/12/2012

 

QUICK RATIO

1,42

 

1,31

 

1,37

 

CURRENT RATIO

1,45

 

1,33

 

1,37

 

ACCOUNTS RECEIVABLE TURNOVER

10,98

TIMES

4,95

TIMES

1,15

TIMES

DAYS' SALES IN RECEIVABLES

32,79

DAYS

72,68

DAYS

312,99

DAYS

INVENTORY TURNOVER

197,32

TIMES

89,79

TIMES

152,97

TIMES

ACCOUNTS PAYABLE PERIOD

,02

DAYS

 

 

30,05

DAYS

RETURN ON ASSETS

3,48

TIMES

2,49

TIMES

,35

TIMES

SALES TURNOVER ON NET EQUITY

11,32

TIMES

9,17

TIMES

1,00

TIMES

NET WORTH TIE-UP

,13

 

,22

 

,31

 

INDEBTEDNESS

2,25

 

2,68

 

1,84

 

EQUITY RATIO

30,75

%

27,19

%

35,23

%

WORKING CAPITAL RATIO

44,59

%

33,45

%

36,85

%

GENERAL SOLVENCY

1,44

 

1,37

 

1,54

 

RETURN ON NET EQUITY

16,65

%

3,48

%

1,40

%

RETURN ON SALES (PROFIT MARGIN)

1,47

%

,38

%

1,40

%

GROSS PROFIT MARGIN

14,62

%

38,17

%

23,53

%

OPERATIONAL RESULT

1,47

%

,50

%

1,90

%

SALES TURNOVER ON LIABILITIES

5,26

TIMES

3,55

TIMES

,54

TIMES

FOREIGN CURRENCY ON ASSETS

 

 

 

 

 

 

FOREIGN CURRENCY ON LIABILITIES

 

 

 

 

 

 

 

EXCHANGE RATE:

 

 

US$ 1,00 = R$ 3,12

 - OFFICIAL RATE ON 03/07/2015

US$ 1,00 = R$ 2,65

 - OFFICIAL RATE ON 31/12/2014

US$ 1,00 = R$ 2,34

 - OFFICIAL RATE ON 31/12/2013

US$ 1,00 = R$ 2,04

 - OFFICIAL RATE ON 31/12/2012

 

COMMENTS ON THE FINANCIAL INFORMATION:

 

FOLLOWS ATTACHED WORKSHEET WITH MAIN FINANCIAL RATIOS.

 

THE FIGURES AVAILABLE FOR 2014 SHOW A SATISFACTORY FINANCIAL STANDING. THE LEVEL OF INDEBTEDNESS WAS HIGH BUT IT HAS GOOD LIQUIDITY RATIOS AND POSITIVE WORKING CAPITAL. IT ALSO SHOWS GROWING SALES AND POSTED PROFIT.

 

REAL ESTATE:

 

   NOT AVAILABLE

 

VEHICLES:

 

   NOT AVAILABLE

 

MACHINES:

 

   NOT AVAILABLE

 

 

INSURANCE

 

NOT AVAILABLE.

 

 

BANKING REFERENCES

 

 

BRANCH/PHONE:

 

BANCO BRADESCO S/A

0494

 

BANCO SANTANDER S/A

3897

 

CAIXA ECONÔMICA FEDERAL

 

 

 

REMARKS: IN BRAZIL THE BANKS ARE PROHIBITED BY LAW TO PROVIDE INFORMATION OR ANY KIND OF COMMENTS ABOUT THEIR CLIENTS. DUE TO THIS LAW PROHIBITION WE ARE UNABLE TO PROVIDE ANY BANKING DETAILS.

 

ACCORDING TO THE CENTRAL BANK OF BRAZIL OFFICIAL REPORT, THE COMPANY HAS NO RETURNED CHECKS UP TO DATE. (IN THE TERMS OF "CIRCULAR 1682 BRAZILIAN CENTRAL BANK").

 

 

ACTIVITIES COMMENTS

 

IMPORT AND EXPORT OF GOODS IN GENERAL.

 

MAIN PRODUCTS:

 

COSMETICS, CD'S, DVD'S, COFFEE, JUICE, FRUIT PULP, CANDY, CHOCOLATE, SPICE, PRODUCTS FOR DAILY FOOD, MEDICINES, CLOTHING, SHOES, ETC.

 

IMPORT AND EXPORT:

 

   IMPORTS FROM:

CHINA, FRANCE AND URUGUAY.

 

   EXPORTS TO:

UNITED STATES, PANAMA AND URUGUAY.

 

MAIN CLIENTS:

 

 

 

 

 

DOMESTIC CLIENTS:

 

 

ARAÇA TUBA TURBO DIESEL LTDA

 

 

JUNQI P. IMPORTAÇÃO E EXPORTAÇÃO LTDA

 

 

SELF BABY COM. IMP. EXPORT LTDA

 

 

TRIVISAN

 

 

TURBO ANAHANGUERA SISTEMAS AUTOMOTIVOS LTDA

 

 

 

FOREIGN CLIENTS:

COUNTRY:

 

CIA INDUSTRIALIZADORA MINERALES S/A

URUGUAY

 

MELDANA PLU CORP

PANAMA

 

TEMPEST TELECOM

UNITED STATES

 

UNIVERSAL WIRLESS

UNITED STATES

 

 

STAFF:

 

THE COMPANY HAS: 12 EMPLOYEE(S)

 

 

CONCEPT AND FULFILMENT

 

THE SUBJECT IS A FAMILY-OWNED COMPANY OPERATING SINCE 1987. SO FAR IT HAS A CLEAR TRADE HISTORY AND NO PAYMENT PROBLEM IS NOTED.

 

LITTLE OR NOTHING IS LOCALLY KNOWN OF SUBJECT AS A USER OF CREDIT FACILITIES, SINCE SUBJECT MAIN SUPPLIERS ARE SAID TO BE THE FOREIGN COMPANIES.

 

THE LAWSUIT REPORTED IS NOT RELATED WITH TRADE DEBT. IT IS RELATED TO TAX DEBT THAT FOR ANY REASON THE COMPANY HAS NOT YET PAID. NEVERTHELESS WE POINT OUT THAT THE SAID LAWSUIT DOES NOT AFFECT THE COMPANY'S TRADE REPUTATION.

 

MAIN SUPPLIERS:

 

 

 

 

 

DOMESTIC SUPPLIERS:

 

 

BENDINI LOGISTICA LTDA

 

 

CAFE SOLUVEL BRASILIA S/A

 

 

CIMENTO RIOGRANDENSE LTDA

 

 

COMERCIAL DIMEL LTDA

 

 

COMERCIAL LTDA - ME

 

 

IND. BEBIDAS XERETA

 

 

JB A SERVIÇOS LTDA - ME

 

 

METALURGICA MOCOCA S/A

 

 

PLASTER COMERCIAL LTDA - EPP

 

 

RITA DE CASSIA PARAIA - ME

 

 

SAN PABLO REPRESENTAÇÕES LTDA

 

 

TNT EXPRESS BRASIL LTDA

 

 

 

FOREIGN SUPPLIERS:

COUNTRY:

 

FINANCERA DEMILUR

URUGUAY

 

GIFTEX COPORATION LTD

CHINA

 

GLENTOP INTL. CO. LTD.

CHINA

 

IVH DISTRIBUTION SARL

FRANCE

 

MOTEURS LEROY SOMER

 

 

 

PAYMENT HISTORY:

 

01 SUPPLIER REPORTED PAYMENTS:

   TOTAL AMOUNT:  R$ 1.359,00

 

AMOUNT OF INVOICES PAID: 2

TOTAL OF PROMPT PAYMENTS: 100%

HIGHEST INVOICE: R$ 786,00

HIGHEST CREDIT: R$ 786,00

 

 

FINAL OPINION

 

BASED ON THE OVERALL INFORMATION AVAILABLE IT IS BELIEVED THAT GOOD TRADE RELATIONS MAY BE ESTABLISHED. CREDIT FACILITIES MAY BE EXTENDED WITHIN TERMS AND AMOUNTS ADEQUATE TO THE COMPANY'S SIZE AND FINANCIAL STRENGTH.

 

A CREDIT LIMIT OF US$ 100.000,00 MAY BE CONSIDERED. HOWEVER, HIGHER AMOUNTS SHOULD BE GRANTED WITH SOME CAUTION AS SUBJECT HAS A LOW NET EQUITY AMOUNT AND ONLY THE EXPRESSIVE AND GROWING SALES ARE THE MAIN SOURCE TO GENERATE THE FUNDS NECESSARY TO FACE THE FINANCIAL AND TRADE COMMITMENTS.

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.58

UK Pound

1

Rs.99.11

Euro

1

Rs.70.29

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.