MIRA INFORM REPORT

 

 

Report No. :

325461

Report Date :

04.06.2015

 

IDENTIFICATION DETAILS

 

Name :

WAVE LIFE SCIENCES PTE. LTD.

 

 

Registered Office :

8, Cross Street, 10-00, Pwc Building, 048424

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

23.07.2012

 

 

Com. Reg. No.:

201218209-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is principally engaged in the research & experimental development on biotechnology, life & medical science & research and experimental development on chemicals.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

Payment Behaviour :

Unknown

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 – 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.

:

201218209-G

COMPANY NAME

:

WAVE LIFE SCIENCES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

23/07/2012

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

8, CROSS STREET, 10-00, PWC BUILDING, 048424, SINGAPORE.

BUSINESS ADDRESS

:

8, CROSS STREET, 10-00, PWC BUILDING, 048424, SINGAPORE.

TEL.NO.

:

65-68086091

FAX.NO.

:

N/A

CONTACT PERSON

:

PAUL BENJAMIN BOLNO ( MANAGER )

PRINCIPAL ACTIVITY

:

RESEARCH & EXPERIMENTAL DEVELOPMENT ON BIOTECHNOLOGY, LIFE & MEDICAL SCIENCE & RESEARCH AND EXPERIMENTAL DEVELOPMENT ON CHEMICALS

ISSUED AND PAID UP CAPITAL

:

2,282,123.00 ORDINARY SHARE, OF A VALUE OF USD 21,862,030.00 
965,300.00 PREFERENCE SHARE, OF A VALUE OF USD 6,612,200.00 

SALES

:

N/A

NET WORTH

:

USD (7,482,777) [2013]

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

WEAK

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) research & experimental development on biotechnology, life & medical science & research and experimental development on chemicals.

 

Share Capital History

Date

Issue & Paid Up Capital

02/06/2015

USD 28,474,230.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

SHIN NIPPON BIOMEDICAL LABORATORIES, LTD.
[420,000 ORDINARY SHARES IN USD & 965,300 PREFERENCE SHARES IN USD]

2438, MIYANOURA-MACHI, KAGOSHIMA CITY, KAGOSHIMA, 891-1394, JAPAN.

T12UF2696

1,385,300.00

42.66

RA CAPITAL HEALTHCARE FUND, L.P.

C/O RA CAPITAL MANAGEMENT, LLC, 20 PARK PLAZA, SUITE 1200, BOSTON, MA 02116, UNITED STATES.

T15UF0539

1,000,000.00

30.79

GREGORY L. VERDINE +

500, ATLANTIC AVENUE 16P, BOSTON, MA 02210, UNITED STATES.

422049415

50,000.00

1.54

PAUL BENJAMIN BOLNO +

113, W CHESTNUT HILL AVE, PHILADELPHIA PA 19118, UNITED STATES.

426636275

47,223.00

1.45

TAKESHI WADA +

4-11-42-301, ASAHI-CHO, KASHIWASHI, CHIBA 277-0852, JAPAN.

TH6180835

24,900.00

0.77

KAGOSHIMA SHINSANGYO SOUSEI INVESTMENT LIMITED PARTNERSHIP

6-1-20, NANEI, KAGOSHIMA CITY, KAGOSHIMA, 891-0122, JAPAN.

T14UF0874

740,000.00

22.79

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

------

3,247,423.00

100.00

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

=====

 

+ Also Director

 

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



Local No

Country

Company

(%)

As At

JAPAN

CHIRALGEN, LTD

100.00

31/12/2013

UNITED STATES

ONTORII, INC

100.00

31/12/2013

 

 

DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

KOJI MIURA

Address

:

68, MARINE PARADE ROAD, 21-18, COTE D AZUR, 449301, SINGAPORE.

IC / PP No

:

S2590741H

Nationality

:

SINGAPOREAN

Date of Appointment

:

23/10/2012

 

DIRECTOR 2

 

Name Of Subject

:

KEN TAKANASHI

Address

:

4-16-4-701, HAMADAYAMA, SUGINAMI -KU TOKYO, 168-0065, JAPAN.

IC / PP No

:

MS4674846

Nationality

:

JAPANESE

Date of Appointment

:

23/07/2012

 

DIRECTOR 3

 

Name Of Subject

:

MASAHARU TANAKA

Address

:

1-4-31, KOKUBU HIROSE, KIRISHIMACITY KAGOSHIMA 899-4321, JAPAN.

IC / PP No

:

TK5620331

Nationality

:

JAPANESE

Date of Appointment

:

11/08/2014

 

DIRECTOR 4

 

Name Of Subject

:

PETER KOLCHINSKY

Address

:

200, BOYLSTON STREET, 9003, BOSTON, MA 02116, UNITED STATES.

IC / PP No

:

105045532

Nationality

:

AMERICAN

Date of Appointment

:

16/01/2015

 

DIRECTOR 5

 

Name Of Subject

:

TAKESHI WADA

Address

:

4-11-42-301, ASAHI-CHO, KASHIWASHI, CHIBA 277-0852, JAPAN.

IC / PP No

:

TH6180835

Nationality

:

JAPANESE

Date of Appointment

:

01/07/2013

 

DIRECTOR 6

 

Name Of Subject

:

PAUL BENJAMIN BOLNO

Address

:

113, W CHESTNUT HILL AVE, PHILADELPHIA PA 19118, UNITED STATES.

IC / PP No

:

426636275

Nationality

:

AMERICAN

Date of Appointment

:

17/04/2014

 

DIRECTOR 7

 

Name Of Subject

:

GREGORY L. VERDINE

Address

:

500, ATLANTIC AVENUE 16P, BOSTON, MA 02210, UNITED STATES.

IC / PP No

:

422049415

Nationality

:

AMERICAN

Date of Appointment

:

01/07/2013



MANAGEMENT

 

 

1)

Name of Subject

:

PAUL BENJAMIN BOLNO

Position

:

MANAGER

 

AUDITOR

 

Auditor

:

SCS GLOBAL PAC

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TAN PING PING

IC / PP No

:

S7484709I

Address

:

112, LENGKONG TIGA, 11-219, 410112, 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 staff from the registered office refused to disclose any information on the Subject's suppliers. 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The staff from the registered office refused to disclose any information on the Subject's clientele. 

 

OPERATIONS

 

Services

:

RESEARCH & EXPERIMENTAL DEVELOPMENT ON BIOTECHNOLOGY, LIFE & MEDICAL SCIENCE & RESEARCH AND EXPERIMENTAL DEVELOPMENT ON CHEMICALS

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) research & experimental development on biotechnology, life & medical science & research and experimental development on chemicals. 


The staff from the registered office refused to disclose any information on the Subject's operation. 



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68086091

Match

:

N/A

Address Provided by Client

:

8 CROSS STREET, #10-00 PWC BUILDING, SINGAPORE 04844

Current Address

:

8, CROSS STREET, 10-00, PWC BUILDING, 048424, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject's registered office and she only provided limited information.


She refused to disclose the fax number, bankers and number of employees.


She also refused to comment anything on the Subject's nil turnover for the year 2013.



FINANCIAL ANALYSIS

 

The Subject's turnover was nil during the year indicate that it was inactive. As a result, we are unable to comment on its financial performance.

Overall financial condition of the Subject : N/A

 

 

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 :

ECONOMY

The Ministry of Trade and Industry (MTI) announced that it expects the Singapore economy to grow by around 3.0% in 2014, and by 2.0 to 4.0% in 2015. Besides that in 2013, the economy grew by 4.1%, higher than the 1.9% growth in 2012. This was mainly due to strong growth in the services producing industries, particularly the finance & insurance, as well as wholesale & retail trade sectors.

In 2013, all sectors contributed positively to growth. Finance & insurance was the largest contributor (1.2 percentage-points), followed by wholesale & retail trade (0.8 percentage-points) and business services (0.6 percentage-points). Growth in the manufacturing sector was improved by 1.7%, on the back of strong growth in the electronics and transport engineering clusters. By contrast, growth in the construction sector moderated to 5.9%, from 8.6% in 2012.

Growth in the services producing industries picked up to 5.3% in 2013, from 2.0% in 2012. This was mainly due to stronger growth in the finance & insurance and wholesale & retail trade sectors. The finance & insurance sector grew by 11%, up from 1.3% in the previous year. The wholesale & retail trade sector has expanded by 5.0%, after declining by 1.4% the year before.

For the whole of 2013, growth in total demand was 3.1%, similar to the pace of growth in 2012. External demand was the key contributor to total demand growth, accounting for 2.7 percentage-points, or almost 90%, of the increase. External demand grew at a faster pace of 3.6%, compared to the 1.4% growth in 2012. This was supported mainly by growth in the exports of machinery & transport equipment, miscellaneous manufactures, and transport services. Total domestic demand rose by a modest 1.7%, following the 8.6% increase in 2012. The slower growth in total domestic demand was primarily due to the decline in gross fixed capital formation (GFCF).

For the full year, total consumption expenditure grew by 4.4% in 2013, faster than the 2.8% growth in 2012. Public consumption expenditure increased by 11%, a strong rebound from the 1.9% decline in 2012. Private consumption expenditure recorded gains of 2.7%, moderating from the 4.1% increase in the preceding year.

Furthermore, in the first three quarters of 2014, the Singapore economy grew by 3.3% on a year-on-year basis. For the rest of the year, growth is expected to ease slightly on a year-on-year basis, in line with a projected slowdown in the global economy. Externally-oriented sectors such as the manufacturing and transportation & storage sectors are likely to slow, whereas growth in the construction sector will continue to be weighed down by the weakness in private sector construction activities. On the other hand, domestically-oriented sectors like business services are likely to remain resilient.

Additionally, the labour market in Singapore is expected to remain tight in 2015, with low unemployment and rising vacancy rates. Against this global and domestic backdrop, the growth outlook for the Singapore economy remains modest. In tandem with the expected pick-up in external demand, externally-oriented sectors such as manufacturing, wholesale trade and finance & insurance are likely to provide support to growth. While some domestically-oriented sectors such as businesses services are expected to remain resilient, labour-intensive ones like construction, retail and food services may see their growth weighed down by labour constraints.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2012, the Subject is a Private Limited company, focusing on research & experimental development on biotechnology, life & medical science & research and experimental development on chemicals. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. Presently, the issued and paid up capital of the Subject stands at USD 28,474,230. The Subject have a strong support from its shareholder. 

Overall, we regard that the Subject's management capability is weak. Without capable management, the Subject is unlikely to be successful and often contribute to unacceptable levels of accountability. Weak management can affect productivity, profitability, sales growth and ultimately can result in the failure of a business. 

The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. The Subject has generated an unfavourable gearing ratio indicated that the Subject is in high financial risk. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -7,482,777. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations. 

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth . 

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market. 

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 



PROFIT AND LOSS ACCOUNT

 

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

WAVE LIFE SCIENCES PTE. LTD.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

GROUP

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

Other Income

154,030

-

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

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

Total Turnover

154,030

-

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

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

PROFIT/(LOSS) FROM OPERATIONS

(3,854,245)

(1,216,019)

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

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

PROFIT/(LOSS) BEFORE TAXATION

(3,854,245)

(1,216,019)

Taxation

1,115,262

-

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

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

PROFIT/(LOSS) AFTER TAXATION

(2,738,983)

(1,216,019)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(6,255,806)

-

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

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

As restated

(6,255,806)

-

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(8,994,789)

(1,216,019)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(8,994,789)

(1,216,019)

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

111,212

519

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

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

111,212

519

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

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

DEPRECIATION (as per notes to P&L)

402,034

-

AMORTIZATION

7,037

-

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

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

409,071

-

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

 

BALANCE SHEET

 

WAVE LIFE SCIENCES PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

1,043,086

-

Deferred assets

910,100

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

910,100

-

Patents / Copyrights

75,000

-

Computer software

624

-

Others

-

2,600,000

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

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

TOTAL INTANGIBLE ASSETS

75,624

2,600,000

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

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

TOTAL LONG TERM ASSETS

2,028,810

2,600,000

Other debtors, deposits & prepayments

37,691

4,009

Cash & bank balances

439,030

87,200

Others

94,624

2,199

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

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

TOTAL CURRENT ASSETS

571,345

93,408

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

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

TOTAL ASSET

2,600,155

2,693,408

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

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

Other creditors & accruals

462,048

58,908

Other borrowings

9,602,004

-

Amounts owing to holding company

-

250,519

Amounts owing to subsidiary companies

-

2,600,000

Provision for taxation

9,666

-

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

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

TOTAL CURRENT LIABILITIES

10,073,718

2,909,427

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

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

NET CURRENT ASSETS/(LIABILITIES)

(9,502,373)

(2,816,019)

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

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

TOTAL NET ASSETS

(7,473,563)

(216,019)

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

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

SHARE CAPITAL

Ordinary share capital

239,800

1,000,000

Preference share capital

760,200

-

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

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

TOTAL SHARE CAPITAL

1,000,000

1,000,000

Exchange equalisation/fluctuation reserve

512,012

-

Retained profit/(loss) carried forward

(8,994,789)

(1,216,019)

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

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

TOTAL RESERVES

(8,482,777)

(1,216,019)

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

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

SHAREHOLDERS' FUNDS/EQUITY

(7,482,777)

(216,019)

Retirement benefits provision

9,214

-

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

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

TOTAL LONG TERM LIABILITIES

9,214

-

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

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

(7,473,563)

(216,019)

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

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

 

 

 

 

FINANCIAL RATIO

 

WAVE LIFE SCIENCES PTE. LTD.

 

TYPES OF FUNDS

Cash

439,030

87,200

Net Liquid Funds

439,030

87,200

Net Liquid Assets

(9,502,373)

(2,816,019)

Net Current Assets/(Liabilities)

(9,502,373)

(2,816,019)

Net Tangible Assets

(7,549,187)

(2,816,019)

Net Monetary Assets

(9,511,587)

(2,816,019)

BALANCE SHEET ITEMS

Total Borrowings

9,602,004

0

Total Liabilities

10,082,932

2,909,427

Total Assets

2,600,155

2,693,408

Net Assets

(7,473,563)

(216,019)

Net Assets Backing

(7,482,777)

(216,019)

Shareholders' Funds

(7,482,777)

(216,019)

Total Share Capital

1,000,000

1,000,000

Total Reserves

(8,482,777)

(1,216,019)

LIQUIDITY (Times)

Cash Ratio

0.04

0.03

Liquid Ratio

0.06

0.03

Current Ratio

0.06

0.03

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

0

0

Creditors Ratio

0

0

SOLVENCY RATIOS (Times)

Gearing Ratio

(1.28)

0.00

Liabilities Ratio

(1.35)

(13.47)

Times Interest Earned Ratio

(33.66)

(2,342.00)

Assets Backing Ratio

(7.55)

(2.82)

PERFORMANCE RATIO (%)

Operating Profit Margin

0.00

0.00

Net Profit Margin

0.00

0.00

Return On Net Assets

50.08

562.68

Return On Capital Employed

50.60

(50.99)

Return On Shareholders' Funds/Equity

36.60

562.92

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.63.85

UK Pound

1

Rs.98.12

Euro

1

Rs.71.28

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

TPT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

 

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

 

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

 

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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.