MIRA INFORM REPORT

 

 

Report No. :

330110

Report Date :

09.07.2015

 

IDENTIFICATION DETAILS

 

Name :

ENTROCOMPONENT SOLUTIONS SINGAPORE PTE. LTD.

 

 

Registered Office :

3, Kaki Bukit Crescent, 01-01, 416237

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

24.09.2008

 

 

Com. Reg. No.:

200818813-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacture of Precision Die Casting Products

 

 

No. of Employee :

33

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

Payment Behaviour :

Slow but correct

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)

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. Unemployment is very low. The economy depends heavily on exports, particularly of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

Source : CIA

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200818813-W

COMPANY NAME

:

ENTROCOMPONENT SOLUTIONS SINGAPORE PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

24/09/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

3, KAKI BUKIT CRESCENT, 01-01, 416237, SINGAPORE.

BUSINESS ADDRESS

:

3, KAKI BUKIT CRESCENT, 01-01, 416237, SINGAPORE.

TEL.NO.

:

65-67429912

FAX.NO.

:

65-65475431

WEB SITE

:

WWW.ENTROCOMPONENT.COM

CONTACT PERSON

:

YEW AH MING ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURE OF PRECISION DIE CASTING PRODUCTS

ISSUED AND PAID UP CAPITAL

:

10,000.00 ORDINARY SHARE, OF A VALUE OF SGD 10,000.00

SALES

:

USD 6,316,029 [2013]

NET WORTH

:

USD 2,632,883 [2013]

STAFF STRENGTH

:

33 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

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 precision die casting products.

 

Share Capital History

Date

Issue & Paid Up Capital

03/07/2015

SGD 10,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ACRATHON PRECISION TECHNOLOGIES (HK) LIMITED

UNIT 06-07, 17/F, APEC PLAZA, 49 HOI YUEN ROAD, KWUN TONG, KOWLOON, HONDURAS.

011002

10,000.00

100.00

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

------

10,000.00

100.00

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

=====

+ Also Director



DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

YEW AH MING

Address

:

44B, LORONG G TELOK KURAU, 426220, SINGAPORE.

IC / PP No

:

S0039714H

Nationality

:

SINGAPOREAN

Date of Appointment

:

11/10/2013

 

DIRECTOR 2

 

Name Of Subject

:

ALBERT ONG KIM GUAN

Address

:

93, PEMIMPIN PLACE, CORAL PARK, 576090, SINGAPORE.

IC / PP No

:

S2563503E

Nationality

:

SINGAPOREAN

Date of Appointment

:

11/10/2013

 

DIRECTOR 3

 

Name Of Subject

:

WING SUN CLARENCE LO

Address

:

61/105 SOI 20 VIPHAWADEE RANGSIT ROAD CHOMPON, CHATUCHAK, BANGKOK, THAILAND.

IC / PP No

:

502824967

Nationality

:

THAI

Date of Appointment

:

11/10/2013



MANAGEMENT

 

 

 

1)

Name of Subject

:

YEW AH MING

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

YEO JOO HOCK

IC / PP No

:

SECRETARY

Address

:

127, TAMPINES STREET 11, 02-448, 521127, 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

:

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

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Products manufactured

:

PRECISION DIE CASTING PRODUCTS

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

33

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacture of precision die casting products.

The Subject refused to disclose its operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67429912

Match

:

N/A

Address Provided by Client

:

3 KAKI BUKIT CRESCENT #01-01, SINGAPORE 416237

Current Address

:

3, KAKI BUKIT CRESCENT, 01-01, 416237, SINGAPORE.

Match

:

YES

 

Other Investigations


On 2nd July 2015 we contacted one of the staff from the Subject and she only provided limited information.

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

45.33%

]

Profit/(Loss) Before Tax

:

Decreased

[

319.87%

]

Return on Shareholder Funds

:

Unfavourable

[

(37.39%)

]

Return on Net Assets

:

Unfavourable

[

(35.38%)

]

The shrinking turnover could be the result of more entrants into the market which eroded the Subject's market share.The Subject incurred losses during the year due to the inefficient control of its operating costs. 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

:

Unfavourable

[

80 Days

]

Debtor Ratio

:

Acceptable

[

64 Days

]

Creditors Ratio

:

Favourable

[

35 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The Subject's management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. 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

[

1.61 Times

]

Current Ratio

:

Favourable

[

2.93 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

:

Unfavourable

[

(15.35 Times)

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. 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 losses could be attributed to the lower turnover which in turn could be the result of unfavourable market conditions. 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. The Subject's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : LIMITED

 

 

 

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)

(Source : Department of Statistics)



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 2008, the Subject is a Private Limited company, focusing on manufacture of precision die casting products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. We noted that the issued and paid up capital of the Subject stands at SGD 10,000. However, with a strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise.

The Subject is operating on a medium scale and it has approximately 33 employees in its business operations. 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.

Due to the challenging market conditions, the Subject's business performance seems to be deteriorating and losses incurred. 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 zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 2,632,883, 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.

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.

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 normally.

 



 

PROFIT AND LOSS ACCOUNT

 

 

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

ENTROCOMPONENT SOLUTIONS SINGAPORE PTE. LTD.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

6,316,029

11,552,276

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

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

Total Turnover

6,316,029

11,552,276

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

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

PROFIT/(LOSS) FROM OPERATIONS

(1,034,153)

470,344

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

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

PROFIT/(LOSS) BEFORE TAXATION

(1,034,153)

470,344

Taxation

49,751

95,453

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

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

PROFIT/(LOSS) AFTER TAXATION

(984,402)

565,797

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,609,352

3,043,555

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

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

As restated

3,609,352

3,043,555

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

2,624,950

3,609,352

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

2,624,950

3,609,352

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

63,243

163,020

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

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

63,243

163,020

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

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

DEPRECIATION (as per notes to P&L)

181,248

160,133

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

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

181,248

160,133

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

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

 

 

 

BALANCE SHEET

 

 

ENTROCOMPONENT SOLUTIONS SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

719,726

815,492

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

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

TOTAL LONG TERM ASSETS

719,726

815,492

Stocks

1,385,994

1,725,055

Trade debtors

1,111,274

1,937,529

Other debtors, deposits & prepayments

140,572

85,061

Amount due from related companies

147,979

-

Cash & bank balances

289,647

85,864

Others

-

82,500

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

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

TOTAL CURRENT ASSETS

3,075,466

3,916,009

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

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

TOTAL ASSET

3,795,192

4,731,501

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

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

CURRENT LIABILITIES

Trade creditors

599,259

727,663

Other creditors & accruals

66,614

48,844

Amounts owing to related companies

385,436

226,709

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

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

TOTAL CURRENT LIABILITIES

1,051,309

1,003,216

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,024,157

2,912,793

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

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

TOTAL NET ASSETS

2,743,883

3,728,285

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

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

SHARE CAPITAL

Ordinary share capital

7,933

7,933

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

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

TOTAL SHARE CAPITAL

7,933

7,933

Retained profit/(loss) carried forward

2,624,950

3,609,352

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

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

TOTAL RESERVES

2,624,950

3,609,352

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,632,883

3,617,285

Deferred taxation

111,000

111,000

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

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

TOTAL LONG TERM LIABILITIES

111,000

111,000

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

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

2,743,883

3,728,285

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

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

 

 

 

FINANCIAL RATIO

 

 

ENTROCOMPONENT SOLUTIONS SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

289,647

85,864

Net Liquid Funds

289,647

85,864

Net Liquid Assets

638,163

1,187,738

Net Current Assets/(Liabilities)

2,024,157

2,912,793

Net Tangible Assets

2,743,883

3,728,285

Net Monetary Assets

527,163

1,076,738

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

0

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

(789,662)

793,497

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

1,162,309

1,114,216

Total Assets

3,795,192

4,731,501

Net Assets

2,743,883

3,728,285

Net Assets Backing

2,632,883

3,617,285

Shareholders' Funds

2,632,883

3,617,285

Total Share Capital

7,933

7,933

Total Reserves

2,624,950

3,609,352

LIQUIDITY (Times)

Cash Ratio

0.28

0.09

Liquid Ratio

1.61

2.18

Current Ratio

2.93

3.90

WORKING CAPITAL CONTROL (Days)

Stock Ratio

80

55

Debtors Ratio

64

61

Creditors Ratio

35

23

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.44

0.31

Times Interest Earned Ratio

(15.35)

3.89

Assets Backing Ratio

345.88

469.97

PERFORMANCE RATIO (%)

Operating Profit Margin

(16.37)

4.07

Net Profit Margin

(15.59)

4.90

Return On Net Assets

(35.38)

16.99

Return On Capital Employed

(35.38)

16.99

Return On Shareholders' Funds/Equity

(37.39)

15.64

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.57

UK Pound

1

Rs.98.22

Euro

1

Rs.69.93

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

SDA

 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.