MIRA INFORM REPORT

 

 

Report No. :

330401

Report Date :

10.07.2015

 

IDENTIFICATION DETAILS

 

Name :

WINOA ITALIA S.P.A.

 

 

Registered Office :

Via Caravaggio, 2/B, 20832 – Desio (MB) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

09.07.1980

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

  • Production of abrasive products
  • Wholesale of metalliferous minerals, ferrous metals and semi-finished products

 

 

No. of Employees :

From 16 to 25

 

 

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)

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 and address

 

WINOA ITALIA S.P.A.

 

Via

Caravaggio,

2/B

 

20832

- Desio

(MB)

-IT-

 

 

Summary

 

Fiscal Code

:

05890860157

Legal Form

:

Joint stock company

start of Activities

:

09/07/1980

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 16 to 25

 

 

Activity

 

Production of abrasive products

Wholesale of metalliferous minerals, ferrous metals and semi-finished products

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 05890860157

 

Foreign Trade Reg. no. : MB014483 since 11/12/1991

 

Foreign Trade Reg. no. : 29591 of Milano since 11/12/1991

 

Chamber of Commerce no. : 502738 of Bari

 

Chamber of Commerce no. : 379202 of Bergamo

 

Chamber of Commerce no. : 365298 of Brescia

 

Chamber of Commerce no. : 148105 of Lucca

 

Chamber of Commerce no. : 1047811 of Monza e Brianza since 20/07/2007

 

Chamber of Commerce no. : 1047811 of Milano since 03/09/1980

 

Chamber of Commerce no. : 364547 of Modena

 

Chamber of Commerce no. : 119311 of Massa

 

Chamber of Commerce no. : 123161 of Massa

 

Chamber of Commerce no. : 78523 of Ragusa

 

Chamber of Commerce no. : 1188345 of Roma

 

Chamber of Commerce no. : 130375 of Siena

 

Chamber of Commerce no. : 167084 of Sassari

 

Chamber of Commerce no. : 1117516 of Torino

 

Chamber of Commerce no. : 353424 of Venezia

 

Chamber of Commerce no. : 244112 of Verona

 

Firms' Register : MI149-18226 of Milano since 19/02/1996

 

V.A.T. Code : 00808450969

 

Foundation date

: 09/07/1980

Establishment date

: 09/07/1980

Start of Activities

: 09/07/1980

Legal duration

: 31/12/2050

Nominal Capital

: 1.042.634

Subscribed Capital

: 1.042.634

Paid up Capital

: 1.042.634

 

Legal mail :

WINOAITALIA@LEGALMAIL.IT

 

 

Members

 

Cereda

Paola

 

Born in Monza

(MB)

on 17/11/1970

- Fiscal Code : CRDPLA70S57F704A

 

Residence:

Traversi

, 14

- 20832

Desio

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

17/03/1995

 

No Prejudicial events are reported

 

No Protests registered

 

Wheelabrator Allevard S.A.

 

Born in Sampierdarena

( )

on 15/00/1990

- Fiscal Code : 91068190155

 

Fiscal residence:

Bartolucci

, 29/D

- 00100

Roma

(RM)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Arnaud

Patrick Rene' Joseph

 

Born in Jallieu

( )

on 05/12/1954

- Fiscal Code : RNDPRC54T05Z110U

 

Residence:

Berna

, 10

- 24040

Verdellino

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Board Chairman

28/06/2012

Director

28/06/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Fayard

Pierre Yves

 

Born in Valence

( )

on 26/04/1962

- Fiscal Code : FYRPRY62D26Z110E

 

Residence:

8 Rue Charles Lory

Grenoble

- FR -

 

Position

Since

Shares Amount

% Ownership

Director

28/06/2012

Managing Director

12/07/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Mantovani

Emilio

 

Born in Milano

(MI)

on 27/04/1964

- Fiscal Code : MNTMLE64D27F205D

 

Residence:

Beata G. Beretta Molla

, 51

- 20013

Magenta

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

29/05/2009

Director

28/06/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Wa S.a.s.

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Guida

Daniela Cristina

 

Born in Monza

(MB)

on 01/02/1965

- Fiscal Code : GDUDLC65B41F704U

 

Residence:

Parada

, 31

- 20854

Vedano Al Lambro

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

02/04/2012

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Arnaud

Patrick Rene' Joseph

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Wheelabrator Allevard Italia S.r.l. In Liquidazione

Desio (MB) - IT -

07730450017

Liquidator

Withdrawn

Registered

W. Diamant Italia S.r.l.

Verdellino (BG) - IT -

03835930169

Sole Director

Active

Registered

 

Fayard

Pierre Yves

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

P.a. S.r.l. In Liquidazione

Milano (MI) - IT -

05733510969

Liquidator

Active

Registered

Partecipazioni Industriali Holding S.r.l. (od In Breve P.i.h. S.r .l.)

Milano (MI) - IT -

05733520968

Sole Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Wheelabrator Allevard S.A.

Roma - IT -

91068190155

786.621 .Eur

75,44

Cocco S.r.l.

Desio - IT -

07060710964

314 .Eur

0,03

Wa S.a.s.

91085680154

255.698 .Eur

24,52

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Internazionale Marmi E Macchine - Carrar a S.p.a.

Carrara - IT -

00207170457

10.573 .Eur

0,03

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

since 09/07/1980

 

Caravaggio

, 2/B

- 20033

- Desio

(MB)

- IT -

 

Legal mail

: WINOAITALIA@LEGALMAIL.IT

 

-

Legal and operative seat

until 28/06/2012

 

Garibaldi

, 6/C

- 20033

- Desio

(MB)

- IT -

 

-

Branch

(Administrative office)

since 01/10/2008

 

Como

, 1

- 20054

- Nova Milanese

(MB)

- IT -

 

-

Branch

(Sales office)

since 29/12/2009

 

Perlan

, 55

- 30100

- Venezia

(VE)

- IT -

 

-

Branch

(Warehouse)

since 01/03/1996

 

Campagnon

, 10

- 37100

- Verona

(VR)

- IT -

 

-

Branch

(Store)

since 29/12/2009

 

Crosara

, 54

- 37023

- Grezzana

(VR)

- IT -

 

Employees

: 19

 

Fittings and Equipment for a value of 230.000

Eur

 

Stocks for a value of 1.730.000

Eur

 

Furniture and fittings for a value of 52.000

Eur

 

Vehicles for a value of 180.000

Eur

 

The firm operates abroad as importer / exporter..

To purchase foreign products the firm uses the following channels :

- distributors

 

- its own foreign branches

 

- direct orders to foreign companies

Export represents up to 20% of the global turnover.

Products abroad are placed by :

- importers

 

- trading companies

 

- its own sales net-work

 

- direct orders from foreign companies

 

Import comes generally from the following nations:

- Italy

 

- Austria

 

Export is mainly towards:

- Italy

 

- France

 

- Gabon

 

- Greece

 

- Ireland

 

-

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Other forms

Joint stock company

11/11/1980

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Abrasivi Metallici Industriali S.p.A.

Milgrandi S.p.A.

01/01/2005

 

CEASINGS/INCORPORATIONS/MERGES:

 

Project of merging by taking over of

 

Nuove Trafilerie di Valmadrera S.R.L.

 

ZANELLA

, 90

, 20033

, Desio

(MB)

- IT -

 

Fiscal Code: 01193470133

 

Date

Merging/splitting-up project:

16/09/1999

 

The firm absorbed by merging of

 

PARTECIPAZIONI INDUSTRIALI SRL

 

ZANELLA

, 0090

, 20033

, Desio

(MB)

- IT -

 

Fiscal Code: 07680550154

 

Date

:

24/01/2000

 

Project of merging by taking over of

 

W. DIAMANT S.R.L.

 

Berna ang. via Bruxelles

, 10

, 24040

, Verdellino

(BG)

- IT -

 

Fiscal Code: 00223380163

 

Date

Merging/splitting-up project:

25/06/2007

 

The firm absorbed by merging of

 

W. DIAMANT S.R.L.

 

Berna ang. via Bruxelles

, 10

, 24040

, Verdellino

(BG)

- IT -

 

Fiscal Code: 00223380163

 

Date

:

15/11/2007

 

Project of merging by taking over of

 

P.a. S.r.l. In Liquidazione

 

Stendhal Enrico

, 65

, 20144

, Milano

(MI)

- IT -

 

Fiscal Code: 05733510969

 

Date

Merging/splitting-up project:

29/06/2009

 

The firm absorbed by merging of

 

MT TRASFORMAZIONE METALLI SRL

 

LEONCAVALLO

, 62

, 20033

, Desio

(MB)

- IT -

 

Fiscal Code: 02405260965

 

Date

:

01/12/2009

 

Resolution of merging of

 

P.a. S.r.l. In Liquidazione

 

Stendhal Enrico

, 65

, 20144

, Milano

(MI)

- IT -

 

Fiscal Code: 05733510969

 

Date

:

24/07/2009

Protests


Protests checking on the subject firm has given a negative result.

 

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 and Economical Analysis

 

The company is active since 1980

The economic-financial analysis has been made on the base of the b/s of the latests three years.

Last two financial years were marked by losses; in 2013 r.o.e. is -11,11%. Losses are due to turnover decrease registered over the last years.

The return on Investment in the last financial year was positive (2,22%) and reflects the field's average.

The operating result is positive and amounts to Eur. 311.235 increasing if compared to the yeart 2012.

The gross operating margin of the latest financial year is of Eur. 858.547 with a more then 100% growth.

Company's financial status is balanced since indebtedness is not high (1,33) with an improving trend as on the decrease.

Subject can manage an equity capital funds for an amount of Eur. 5.010.009 , unchanged if compared to 2012.

Total indebtedness amounts to Eur. 7.581.363, with a downward trend if compared to the preceding year (-58,7%).

Bank exsposure is limited and the suppliers' credit is modest too, 34,61 gg. is the payment average period which is also lower than the sector average.

The liquidity level is positive (1,78).

Trade credits are collected slowly, average term is 101,27 days. , as it normally happens in the sector.

The financial management generated a negative cash flow (Eur. -380.827).

Labour cost amounts to Eur. 1.689.738, with a 5,5% incidence on production costs. , whereas the incidence of such costs on sales revenues is equal to 5,46%.

Limited financial charges in relation to sales volume.




Financial Data

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

30.964.862

Profit (Loss) for the period

-556.435

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

37.595.088

Profit (Loss) for the period

-1.816.454

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

43.344.624

Profit (Loss) for the period

-1.198.838

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

42.241.801

Profit (Loss) for the period

-1.332.469

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

28.638.845

Profit (Loss) for the period

-599.093

 

 

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 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

Years

2013

2012

2011

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

2.529

5.058

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks

165.000

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

17.426

. Total Intangible Fixed Assets

2.529

187.484

. TANGIBLE FIXED ASSETS

. . Real estate

179.928

185.989

152.899

. . Plant and machinery

234.441

247.407

1.745.063

. . Industrial and commercial equipment

45.856

. . Other assets

60.759

79.114

104.498

. . Assets under construction and advances

13.521

37.586

10.000

. Total Tangible fixed assets

488.649

550.096

2.058.316

. FINANCIAL FIXED ASSETS

. . Equity investments

13.751

13.751

67.981

. . . Equity invest. in subsidiary companies

54.230

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

13.751

13.751

13.751

. . Financial receivables

81.843

. . . . Within 12 months

. . . . Beyond 12 months

81.843

. . . Receivab due from subsidiaries

81.843

. . . . Within 12 months

. . . . Beyond 12 months

81.843

. . . 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

13.751

13.751

149.824

Total fixed assets

502.400

566.376

2.395.624

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

1.507.639

. . Work in progress and semimanufactured

57.678

. . Work in progress on order

. . Finished goods

1.729.117

1.820.209

1.833.328

. . Advance payments

. Total Inventories

1.729.117

1.820.209

3.398.645

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

10.783.836

22.508.454

22.530.986

. . Beyond 12 months

80.387

80.387

. . Trade receivables

8.710.484

9.977.532

13.651.052

. . . . Within 12 months

8.710.484

9.977.532

13.651.052

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

391.159

. . . . Within 12 months

391.159

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

286.478

9.907.584

6.528.932

. . . . Within 12 months

286.478

9.907.584

6.528.932

. . . . Beyond 12 months

. . Fiscal Receivables

876.090

1.024.278

682.593

. . . . Within 12 months

795.703

943.891

682.593

. . . . Beyond 12 months

80.387

80.387

. . Receivables for anticipated taxes

754.543

893.520

1.030.842

. . . . Within 12 months

754.543

893.520

1.030.842

. . . . Beyond 12 months

. . Receivables due from third parties

236.628

785.927

246.408

. . . . Within 12 months

236.628

785.927

246.408

. . . . Beyond 12 months

. Total Credits not held as fixed assets

10.864.223

22.588.841

22.530.986

. 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

48.200

57.300

. Total Financial Assets

48.200

57.300

. LIQUID FUNDS

. . Bank and post office deposits

924.111

428.994

1.144.882

. . Checks

. . Banknotes and coins

1.213

316

1.630

. Total Liquid funds

925.324

429.310

1.146.512

Total current assets

13.518.664

24.886.560

27.133.443

ADJUSTMENT ACCOUNTS

. Discount on loans

11.268

. Other adjustment accounts

59.988

53.575

Total adjustments accounts

11.268

59.988

53.575

TOTAL ASSETS

14.032.332

25.512.924

29.582.642

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

1.042.635

1.042.635

1.042.635

. Additional paid-in capital

. Revaluation reserves

119.670

119.670

119.670

. Legal reserve

218.927

218.927

218.927

. Reserve for Own shares

. Statute reserves

. Other reserves

3.650.759

5.467.214

6.666.052

. Accumulated Profits (Losses)

534.453

534.453

534.453

. Profit( loss) of the year

-556.435

-1.816.454

-1.198.838

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

5.010.009

5.566.445

7.382.899

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

77.309

129.249

254.866

. . Taxation fund, also differed

271.634

282.161

293.516

. . Other funds

442.136

437.858

147.797

Total Reserves for Risks and Charges

791.079

849.268

696.179

Employee termination indemnities

648.595

730.633

1.093.238

ACCOUNTS PAYABLE

. . . . Within 12 months

7.581.363

18.358.919

20.403.937

. . . . Beyond 12 months

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

1.800.000

10.600.000

. . . . Within 12 months

1.800.000

10.600.000

. . . . Beyond 12 months

. . Due to banks

513.468

. . . . Within 12 months

513.468

. . . . Beyond 12 months

. . Due to other providers of finance

2.577.438

2.577.438

. . . . Within 12 months

2.577.438

2.577.438

. . . . Beyond 12 months

. . Advances from customers

46.304

18.760

. . . . Within 12 months

46.304

18.760

. . . . Beyond 12 months

. . Trade payables

1.070.925

1.038.028

3.818.619

. . . . Within 12 months

1.070.925

1.038.028

3.818.619

. . . . 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

1.651.302

1.427.543

12.273.814

. . . . Within 12 months

1.651.302

1.427.543

12.273.814

. . . . Beyond 12 months

. . Due to the tax authorities

417.095

95.605

422.472

. . . . Within 12 months

417.095

95.605

422.472

. . . . Beyond 12 months

. . Due to social security and welfare inst.

42.642

23.371

165.672

. . . . Within 12 months

42.642

23.371

165.672

. . . . Beyond 12 months

. . Other payables

2.553.095

2.596.934

613.694

. . . . Within 12 months

2.553.095

2.596.934

613.694

. . . . Beyond 12 months

Total accounts payable

7.581.363

18.358.919

20.403.937

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

1.286

7.659

6.389

Total adjustment accounts

1.286

7.659

6.389

TOTAL LIABILITIES

14.032.332

25.512.924

29.582.642

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

2.901

Risk accounts

9.422

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

30.964.862

37.595.088

43.344.624

. Changes in work in progress

-954.223

-402.383

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

95.288

170.405

89.976

. . Contributions for operating expenses

. . Different income and revenues

95.288

170.405

89.976

Total value of production

31.060.150

36.811.270

43.032.217

PRODUCTION COSTS

. Raw material,other materials and consum.

23.999.299

27.166.981

30.197.141

. Services received

3.649.115

5.192.881

. Leases and rentals

4.316.266

1.831.174

2.084.002

. Payroll and related costs

1.689.738

3.087.016

3.747.523

. . Wages and salaries

1.215.258

2.304.839

2.677.740

. . Social security contributions

346.697

582.187

807.716

. . Employee termination indemnities

93.818

175.063

240.270

. . Pension and similar

. . Other costs

33.965

24.927

21.797

. Amortization and depreciation

175.608

1.205.404

1.363.604

. . Amortization of intangible fixed assets

2.529

172.810

63.866

. . Amortization of tangible fixed assets

65.684

237.185

431.783

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

107.395

795.409

867.955

. Changes in raw materials

91.093

885.210

261.243

. Provisions to risk reserves

361.913

406.401

453.800

. Other provisions

9.791

14.587

22.779

. Other operating costs

105.207

175.284

230.110

Total production costs

30.748.915

38.421.172

43.553.083

Diff. between value and cost of product.

311.235

-1.609.902

-520.866

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

146.565

378.828

277.203

. . 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

146.565

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

144.000

. . . - Other companies

2.565

. Interest and other financial expense

-270.296

-697.523

-602.097

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

-260.621

. . Towards other companies

270.296

Total financial income and expense

-123.731

-318.695

-324.894

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

33.860

1.098.354

262.632

. . Gains on disposals

272.067

220.111

. . Other extraordinary income

33.860

826.287

42.521

. Extraordinary expense

-580.254

-768.956

-534.229

. . Losses on disposals

-25.669

-672.775

. . Taxes relating to prior years

-1.090

. . Other extraordinary expense

-554.585

-96.181

-533.139

Total extraordinary income and expense

-546.394

329.398

-271.597

Results before income taxes

-358.890

-1.599.199

-1.117.357

. Taxes on current income

197.545

217.255

81.481

. . current taxes

88.420

71.963

636.116

. . differed taxes(anticip.)

109.125

145.292

-554.635

. Net income for the period

-556.435

-1.816.454

-1.198.838

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-556.435

-1.816.454

-1.198.838

 

RATIOS

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,04

0,02

0,08

0,11

Elasticity Ratio

Units

0,96

0,98

0,92

0,87

Availability of stock

Units

0,12

0,07

0,11

0,22

Total Liquidity Ratio

Units

0,84

0,90

0,80

0,56

Quick Ratio

Units

0,07

0,02

0,04

0,02

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

1,33

3,22

2,61

3,81

Self Financing Ratio

Units

0,36

0,22

0,25

0,17

Capital protection Ratio

Units

0,90

1,14

1,02

0,65

Liabilities consolidation quotient

Units

0,09

0,04

0,05

0,12

Financing

Units

1,51

3,30

2,76

4,72

Permanent Indebtedness Ratio

Units

0,40

0,25

0,29

0,30

M/L term Debts Ratio

Units

0,05

0,03

0,04

0,07

Net Financial Indebtedness Ratio

Units

0,17

2,29

0,26

1,28

CORRELATION

Fixed assets ratio

Units

11,26

11,12

3,54

2,06

Current ratio

Units

1,78

1,36

1,33

1,16

Acid Test Ratio-Liquidity Ratio

Units

1,56

1,26

1,16

0,84

Structure's primary quotient

Units

9,97

9,83

3,08

1,28

Treasury's primary quotient

Units

0,12

0,03

0,06

0,03

Rate of indebtedness ( Leverage )

%

280,09

458,33

400,69

591,61

Current Capital ( net )

Value

5.937.301

6.527.641

6.729.506

219.071

RETURN

Return on Sales

%

-1,23

-1,63

0,38

2,22

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

%

-11,11

-32,63

-16,24

6,27

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

%

-7,16

-28,73

-15,13

15,95

Return on Investment ( R.O.I. )

%

2,22

-6,31

-1,76

4,19

Return/ Sales

%

1,01

-4,28

-1,20

3,42

Extra Management revenues/charges incid.

%

-178,78

n.c.

n.c.

29,26

Cash Flow

Value

-380.827

-611.050

164.766

61.669

Operating Profit

Value

311.235

-1.609.902

-520.866

95.558

Gross Operating Margin

Value

858.547

16.490

1.319.317

144.934

MANAGEMENT

Credits to clients average term

Days

101,27

95,54

113,38

120,94

Debts to suppliers average term

Days

34,61

27,19

154,59

120,04

Average stock waiting period

Days

20,10

17,43

28,23

61,92

Rate of capital employed return ( Turnover )

Units

2,21

1,47

1,47

1,27

Rate of stock return

Units

17,91

20,65

12,75

5,74

Labour cost incidence

%

5,46

8,21

8,65

7,77

Net financial revenues/ charges incidence

%

-0,40

-0,85

-0,75

-1,26

Labour cost on purchasing expenses

%

5,50

8,03

8,60

7,90

Short-term financing charges

%

3,57

3,80

2,95

2,67

Capital on hand

%

45,32

67,86

68,25

78,39

Sales pro employee

Value

595.478

799.895

677.259

437.713

Labour cost pro employee

Value

32.494

65.681

58.555

33.928

 

 

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.

 

 

Market / Territory Data

 

Population living in the province

:

9.393.092

Population living in the region

:

0

Number of families in the region

:

0

 

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

 

- per food products

:

0

- per non food products

:

0

- per energy consume

:

0

 

Sector Data

 

The values are calculated on a base of 6.137 significant companies.

 

The companies cash their credits on an average of 121 dd.

The average duration of suppliers debts is about 120 dd.

The sector's profitability is on an average of 2,22%.

The labour cost affects the turnover in the measure of 7,77%.

Goods are held in stock in a range of 62 dd.

The difference between the sales volume and the resources used to realize it is about 1,27.

The employees costs represent the 7,90% of the production costs.


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.51

UK Pound

1

Rs.97.85

Euro

1

Rs.70.50

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

VNT

 

               

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.