MIRA INFORM REPORT

 

 

Report No. :

325027

Report Date :

03.06.2015

 

IDENTIFICATION DETAILS

 

Name :

HITACHI ELEVATOR ASIA PTE. LTD.

 

 

Formerly Known As :

HITACHI ELEVATOR ENGINEERING (SINGAPORE) PRIVATE LIMITED

 

 

Registered Office :

10, Toh Guan Road East, 608597

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

20.10.1972

 

 

Com. Reg. No.:

197201468-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading and repair of lifts and escalators.

 

 

No. of Employees :

650 [2015]

 

 

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 :

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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. Unemployment is very low. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports. Growth in 2014 was slower at 13.9%, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

 

Source : CIA

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

197201468-W

COMPANY NAME

:

HITACHI ELEVATOR ASIA PTE. LTD.

FORMER NAME

:

HITACHI ELEVATOR ENGINEERING (SINGAPORE) PRIVATE LIMITED (30/08/2010)

INCORPORATION DATE

:

20/10/1972

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10, TOH GUAN ROAD EAST, 608597, SINGAPORE.

BUSINESS ADDRESS

:

10, TOH GUAN ROAD EAST, HITACHI ELEVATOR BUILDING, 608597, SINGAPORE.

TEL.NO.

:

65-64161711

FAX.NO.

:

65-65610991

WEB SITE

:

WWW.HEA.HITACHI.COM.SG

CONTACT PERSON

:

TAKAHASHI YUSUKE ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING AND REPAIR OF LIFTS AND ESCALATORS

ISSUED AND PAID UP CAPITAL

:

67,600.00 ORDINARY SHARE, OF A VALUE OF SGD 33,800,000.00

SALES

:

SGD 169,656,812 [2014]

NET WORTH

:

SGD 48,854,353 [2014]

STAFF STRENGTH

:

650 [2015]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

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) trading and repair of lifts and escalators.

 

The immediate and ultimate holding company of the Subject is HITACHI, LTD., a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

29/05/2015

SGD 33,800,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

HITACHI, LTD.

6-6, MARUNOUCHI 1-CHOME CHIYODA-KU, TOKYO, 100-8280, JAPAN.

T03UF1364

36,098.00

53.40

HITACHI BUILDING SYSTEMS CO., LTD

7, KANDA-MITOSHIRO-CHO, CHIYODA-KU, TOKYO, 101-8941, JAPAN.

T07UF0161

24,742.00

36.60

YUNGTAY ENGINEERING COMPANY LIMITED

99, FU HSING NORTH RD, TAIPEI, 11TH FLOOR, TAIWAN.

T07UF0050

6,760.00

10.00

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

------

67,600.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :

 

Local No

Country

Company

(%)

As At

38677D

MALAYSIA

HITACHI ELEVATOR ENGINEERING (MALAYSIA) SDN BHD

100.00

31/03/2014



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHUA AH BAH

Address

:

3, PARK VILLAS TERRACE, 545322, SINGAPORE.

IC / PP No

:

S1187670

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2014

 

DIRECTOR 2

 

Name Of Subject

:

NOBORU ARABORI

Address

:

15-19-36, YACHIYODAI KITA, YACHIYO-SHI, CHIBA, 276-0031, JAPAN.

IC / PP No

:

TK4929321

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2012

 

DIRECTOR 3

 

Name Of Subject

:

ISHIKAWA AKIHIKO

Address

:

6, ALEXANDRA VIEW, 18-02, METROPOLITAN CONDOMINUIM, 158746, SINGAPORE.

IC / PP No

:

G5863387P

Nationality

:

JAPANESE

Date of Appointment

:

01/10/2012

 

DIRECTOR 4

 

Name Of Subject

:

SATO HIROSHI

Address

:

175-13, ICHINOYA, NAGAREYAMASHI CHIBA. 270-0137, JAPAN.

IC / PP No

:

TH7852557

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

DIRECTOR 5

 

Name Of Subject

:

EIICHI SASAKI

Address

:

PARK TOWER UENO-IKENOHATA 203, 1-1, IKENOHATA 2-CHOME, TAITO-KU, TOKYO, 110-0008, JAPAN.

IC / PP No

:

TH1343546

Nationality

:

JAPANESE

Date of Appointment

:

08/06/2011

 

DIRECTOR 6

 

Name Of Subject

:

KISHIKAWA TAKAO

Address

:

7, ONE-NORTH GATEWAY, 13-15, ONE-NORTH RESIDENCES, 138642, JAPAN.

IC / PP No

:

G3145746M

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2015

 

DIRECTOR 7

 

Name Of Subject

:

KUBO OSAMU

Address

:

221, QUEENSWAY 02 - 12 , VIZ AT HOLLAND, 276750, SINGAPORE.

IC / PP No

:

G3030739P

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

DIRECTOR 8

 

Name Of Subject

:

HIROHIKO MORISAKI

Address

:

8, ADIS ROAD, 03-01, PARC SOPHIA, 229975, SINGAPORE.

IC / PP No

:

G5273390T

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

DIRECTOR 9

 

Name Of Subject

:

ONO TOSHIYUKI

Address

:

1-9-12, MINAMISENZOKU OTA-KU TOKYO, JAPAN.

IC / PP No

:

TH3897784

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

CHUA AH BAH

Position

:

MANAGING DIRECTOR

 

2)

Name of Subject

:

TAKAHASHI YUSUKE

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

FOO SOON SOO

IC / PP No

:

S1310912E

Address

:

63, TAVISTOCK AVENUE, SERANGOON GARDEN ESTATE, 555161, 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 against the Subject whether the subject has been involved in any litigation.

LEGAL ACTION

 

 

Code No

:

99

Case No

:

2058

Year

:

2011

Place

:

SINGAPORE

Court

:

DISTRICT COURT

Date Filed

:

07/07/2011

Solicitor Ref

:

KR 8050.09.10

Solicitor Firm

:

K RAVI LAW CORPORATION

Plaintiff

:

KASILINGAM RAMAN

Defendants

:

HITACHI ELEVATOR ASIA PTE. LTD. (197201468)

Amount Claimed

:

90000

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

 

No winding up petition was found in our databank

 

 

PAYMENT RECORD

 

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



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

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

SOUTH EAST ASIA

MIDDLE-ASIA

 

 

OPERATIONS

 

Goods Traded

:

LIFTS AND ESCALATORS

 

Total Number of Employees:

 

YEAR

2015

2014

2013

GROUP

N/A

N/A

N/A

COMPANY

650

650

650

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading and repair of lifts and escalators.

The Subject is involved in sales installation and maintenance of elevators, escalators and moving sidewalks in Singapore.

The Subject's management system, design system, process control engineering and methodologies are reviewed regularly and continually improved to cope with the global market demand for higher quality products and services.

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6564161711

Current Telephone Number

:

65-64161711

Match

:

YES

Address Provided by Client

:

10, TOH GUAN ROAD EAST, HITACHI ELEVATOR BUILDING,608597,SINGAPORE

Current Address

:

10, TOH GUAN ROAD EAST, HITACHI ELEVATOR BUILDING, 608597, SINGAPORE.

Match

:

YES

 

Other Investigations


On 29th May 2015 we contacted one of the staff from the Subject and she provided some information on the Subject.

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2011 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

(13.30%)

]

Return on Net Assets

:

Unfavourable

[

(14.69%)

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.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

[

99 Days

]

Debtor Ratio

:

Unfavourable

[

74 Days

]

Creditors Ratio

:

Favourable

[

40 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

:

Acceptable

[

0.95 Times

]

Current Ratio

:

Unfavourable

[

1.09 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. 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 :

Although the Subject's turnover increased its profits however showed a reverse trend. The losses could be due to the management's failure to maintain its competitiveness in the market. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. 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)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1972, the Subject is a Private Limited company, focusing on trading and repair of lifts and escalators. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. The Subject is a large entity with strong capital position of SGD 33,800,000. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a large entity, the Subject has a steady workforce of 650 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. 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.


Despite the higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. 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 managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its 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 SGD 48,854,353, the Subject should be able to maintain its business in the near terms.


The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


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 shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.



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.

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

SUMMARY

Currency

SGD

SGD

SGD

SGD

TURNOVER

169,656,812

167,027,719

165,648,053

123,729,098

Other Income

2,639,009

2,402,828

2,684,980

-

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

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

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

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

Total Turnover

172,295,821

169,430,547

168,333,033

123,729,098

Costs of Goods Sold

(162,529,645)

(150,794,748)

(159,765,950)

-

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

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

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

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

Gross Profit

9,766,176

18,635,799

8,567,083

-

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(7,909,579)

1,294,960

(7,232,248)

2,848,185

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(7,909,579)

1,294,960

(7,232,248)

2,848,185

Taxation

1,411,169

(1,018,167)

1,244,024

(113,326)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(6,498,410)

276,793

(5,988,224)

2,734,859

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

21,552,763

21,275,970

8,001,694

5,266,835

Prior year adjustment

-

-

19,700,000

-

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

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

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

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

As restated

21,552,763

21,275,970

27,701,694

5,266,835

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

15,054,353

21,552,763

21,713,470

8,001,694

DIVIDENDS - Ordinary (paid & proposed)

-

-

(437,500)

-

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

15,054,353

21,552,763

21,275,970

8,001,694

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

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

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

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

DEPRECIATION (as per notes to P&L)

509,072

348,552

284,888

-

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

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

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

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

509,072

348,552

284,888

-

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

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

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

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

1,759,473

825,749

942,882

14,762,555

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

1,502,871

1,502,871

1,502,871

-

Associated companies

14,739,143

15,586,581

15,586,581

-

Investment securities

16,511,448

1,404,739

1,404,739

-

Deferred assets

7,285,129

5,875,660

7,586,398

-

Deposits

2,339,442

2,312,584

2,265,134

-

Others

196,986

235,594

271,444

-

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

42,575,019

26,918,029

28,617,167

-

Others

74,001

74,001

74,001

-

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

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

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

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

TOTAL INTANGIBLE ASSETS

74,001

74,001

74,001

-

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

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

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

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

TOTAL LONG TERM ASSETS

44,408,493

27,817,779

29,634,050

14,762,555

Stocks

14,581,450

12,087,462

8,721,332

-

Contract work-in-progress

31,458,159

25,072,194

41,859,162

-

Trade debtors

34,248,101

4,071,389

40,092,578

-

Other debtors, deposits & prepayments

2,433,608

3,496,017

3,128,042

-

Amount due from holding company

1,400,495

1,717,435

10,493

-

Amount due from subsidiary companies

17,107,278

8,396,479

-

-

Amount due from related companies

2,006,885

3,351,164

116,716

-

Amount due from associated companies

12,908,855

3,717,579

-

-

Cash & bank balances

1,193,743

27,120,980

11,581,682

-

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

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

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

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

TOTAL CURRENT ASSETS

117,338,574

89,030,699

105,510,005

94,323,364

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

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

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

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

TOTAL ASSET

161,747,067

116,848,478

135,144,055

109,085,919

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

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

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

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

CURRENT LIABILITIES

Trade creditors

17,879,538

14,311,244

27,675,239

-

Other creditors & accruals

16,327,709

18,266,245

12,903,735

-

Deposits from customers

47,608,893

9,562,373

10,033,379

-

Amounts owing to holding company

7,396,107

3,618,613

940,346

-

Amounts owing to subsidiary companies

36,165

440

-

-

Amounts owing to related companies

13,619,207

1,455,104

-

-

Amounts owing to associated companies

76,701

1,540,390

-

-

Provision for taxation

-

-

694,271

-

Other liabilities

4,973,444

7,159,752

37,334,056

-

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

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

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

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

TOTAL CURRENT LIABILITIES

107,917,764

55,914,161

89,581,026

58,545,651

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

9,420,810

33,116,538

15,928,979

35,777,713

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

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

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

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

TOTAL NET ASSETS

53,829,303

60,934,317

45,563,029

50,540,268

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

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

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

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

SHARE CAPITAL

Ordinary share capital

33,800,000

33,800,000

17,800,000

33,800,000

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

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

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

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

TOTAL SHARE CAPITAL

33,800,000

33,800,000

17,800,000

33,800,000

Retained profit/(loss) carried forward

15,054,353

21,552,763

21,275,970

8,001,694

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

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

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

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

TOTAL RESERVES

15,054,353

21,552,763

21,275,970

8,001,694

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

48,854,353

55,352,763

39,075,970

41,801,694

Others

4,974,950

5,581,554

6,487,059

-

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

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

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

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

TOTAL LONG TERM LIABILITIES

4,974,950

5,581,554

6,487,059

8,738,574

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

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

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

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

53,829,303

60,934,317

45,563,029

50,540,268

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

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

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

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

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

1,193,743

27,120,980

11,581,682

-

Net Liquid Funds

1,193,743

27,120,980

11,581,682

-

Net Liquid Assets

(5,160,640)

21,029,076

7,207,647

35,777,713

Net Current Assets/(Liabilities)

9,420,810

33,116,538

15,928,979

35,777,713

Net Tangible Assets

53,755,302

60,860,316

45,489,028

50,540,268

Net Monetary Assets

(10,135,590)

15,447,522

720,588

27,039,139

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

-

Total Liabilities

112,892,714

61,495,715

96,068,085

67,284,225

Total Assets

161,747,067

116,848,478

135,144,055

109,085,919

Net Assets

53,829,303

60,934,317

45,563,029

50,540,268

Net Assets Backing

48,854,353

55,352,763

39,075,970

41,801,694

Shareholders' Funds

48,854,353

55,352,763

39,075,970

41,801,694

Total Share Capital

33,800,000

33,800,000

17,800,000

33,800,000

Total Reserves

15,054,353

21,552,763

21,275,970

8,001,694

LIQUIDITY (Times)

Cash Ratio

0.01

0.49

0.13

-

Liquid Ratio

0.95

1.38

1.08

-

Current Ratio

1.09

1.59

1.18

1.61

WORKING CAPITAL CONTROL (Days)

Stock Ratio

99

81

111

-

Debtors Ratio

74

9

88

-

Creditors Ratio

40

35

63

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

0.00

-

Liabilities Ratio

2.31

1.11

2.46

1.61

Times Interest Earned Ratio

0.00

0.00

0.00

-

Assets Backing Ratio

1.59

1.80

2.56

1.50

PERFORMANCE RATIO (%)

Operating Profit Margin

(4.66)

0.78

(4.37)

2.30

Net Profit Margin

(3.83)

0.17

(3.62)

2.21

Return On Net Assets

(14.69)

2.13

(15.87)

5.64

Return On Capital Employed

(14.67)

2.12

(15.85)

5.64

Return On Shareholders' Funds/Equity

(13.30)

0.50

(15.32)

6.54

Dividend Pay Out Ratio (Times)

0.00

0.00

0.07

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.83

UK Pound

1

Rs.97.10

Euro

1

Rs.69.74

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.