MIRA INFORM REPORT

 

 

Report No. :

325852

Report Date :

09.06.2015

 

IDENTIFICATION DETAILS

 

Name :

ZAGRO SINGAPORE PTE LTD

 

 

Formerly Known As :

·         ZUELLIG (T) PTE LTD

·         AGRI NUTRITION ASIA PTE LTD

 

 

Registered Office :

5, Woodlands Terrace, 06-00, Zagro Global Hub, 738430

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

02.02.1980

 

 

Com. Reg. No.:

198000391-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of Feed Supplements Premixes.

 

 

No. of Employees :

95 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

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.

:

198000391-G

COMPANY NAME

:

ZAGRO SINGAPORE PTE LTD

FORMER NAME

:

ZUELLIG (T) PTE LTD (14/05/1998)
AGRI NUTRITION ASIA PTE LTD (22/06/1992)

INCORPORATION DATE

:

02/02/1980

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

5, WOODLANDS TERRACE, 06-00, ZAGRO GLOBAL HUB, 738430, SINGAPORE.

BUSINESS ADDRESS

:

5, WOODLANDS TERRACE, 06-00, EAST WING ZAGRO GLOBAL HUB, 738430, SINGAPORE.

TEL.NO.

:

65-67591811

FAX.NO.

:

65-67591855

CONTACT PERSON

:

POH BENG SWEE ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF FEED SUPPLEMENTS PREMIXES

ISSUED AND PAID UP CAPITAL

:

2,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 2,000,000.00

SALES

:

SGD 54,757,810 [2014]

NET WORTH

:

SGD 36,043,025 [2014]

STAFF STRENGTH

:

95 [2015]

BANKER (S)

:

STANDARD CHARTERED BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

PROMPT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

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) manufacturing of feed supplements premixes.

 

The immediate holding company of the Subject is ZAGRO ASIA LIMITED, a company incorporated in SINGAPORE.

 

Share Capital History

Date

Issue & Paid Up Capital

04/06/2015

SGD 2,000,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ZAGRO ASIA LIMITED

5, WOODLANDS TERRACE, 06-00, ZAGRO GLOBAL HUB, 738430, SINGAPORE.

199406784D

2,000,000.00

100.00

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

------

2,000,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

200404267Z

SINGAPORE

ZAGRO ANIMAL HEALTH PTE. LTD.

100.00

04/06/2015



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

POH BENG SWEE

Address

:

10, WILBY ROAD, 276298, SINGAPORE.

IC / PP No

:

S0199884F

Nationality

:

SINGAPOREAN

Date of Appointment

:

22/07/1988

 

DIRECTOR 2

 

Name Of Subject

:

CHOW SIEW HWA

Address

:

74, WEST COAST ROAD, 02-102, VARSITY PARK CONDOMINIUM, 126827, SINGAPORE.

IC / PP No

:

S1187164Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

30/06/2004

 

DIRECTOR 3

 

Name Of Subject

:

KAREN ANNE WEE

Address

:

481, PASIR RIS DRIVE 4, 12-411, 510481, SINGAPORE.

IC / PP No

:

S1580927B

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/02/2000

 

DIRECTOR 4

 

Name Of Subject

:

MR. SOO KAM BENG @ SOO MAN KHENG

Address

:

79, JALAN PANTAS, TAMAN CONNAUGHT, CHERAS, 56000 KUALA LUMPUR, WILAYAH PERSEKUTUAN, MALAYSIA.

New IC No

:

471201-04-5151

Date of Birth

:

01/12/1947

Nationality

:

MALAYSIAN

Date of Appointment

:

01/02/2000

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

POH BENG SWEE

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

CROWE HORWATH FIRST TRUST LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

KELOTH RAJ KUMAR

IC / PP No

:

S1707500D

Address

:

192, PASIR RIS STREET 12, 04-14, 510192, SINGAPORE.

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

STANDARD CHARTERED BANK

 

 

 

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

:

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

[

X

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

EUROPE

AFRICA

Credit Term

:

30 - 60 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

 

Products manufactured

:

FEED SUPPLEMENTS PREMIXES AND SPECIALIST FEEDS

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

95

95

95

95

70

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of feed supplements premixes.

The Subject is the leading manufacturer and distributor of crop care, animal health and public health products.

Besides the headquarters in Singapore, the Subject has registered offices in Malaysia, Philippines, Thailand, Indonesia, Taiwan, Sri Lanka, Germany and South Africa. Zagro also has local staff presence in Latin America and Middle East.

The Subject deal with the following products:

* Animal nutritions
* Crop nutritions
* Animal protection
* Crop protection

The SUbject belongs to the Zagro group of companies and the group's headquartes is situated at teh same premises.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6567591811

Current Telephone Number

:

65-67591811

Match

:

YES

Address Provided by Client

:

ZAGRO GLOBAL HUB, 5 WOVDLANDS TERRACE SINGAPORE 738430

Current Address

:

5, WOODLANDS TERRACE, 06-00, EAST WING ZAGRO GLOBAL HUB, 738430, SINGAPORE.

Match

:

NO

 

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information on the Subject.

The address provided is incomplete.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

14.84%

]

Return on Net Assets

:

Acceptable

[

17.00%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The dip in profit could be due to the stiff market competition which reduced the Subject's profit margin. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

37 Days

]

Debtor Ratio

:

Favourable

[

25 Days

]

Creditors Ratio

:

Favourable

[

30 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. 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

[

2.45 Times

]

Current Ratio

:

Favourable

[

2.96 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

:

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 :

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. 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 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 : STRONG

 

 

 

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 :

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 1980, the Subject is a Private Limited company, focusing on manufacturing of feed supplements premixes. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. A paid up capital of SGD 2,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.

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 moderate size company, the Subject has a total workforce of 95 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.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. 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 SGD 34,498,493, 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 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.

We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days.

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 promptly.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

ZAGRO SINGAPORE PTE LTD

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

SGD

SGD

SGD

SGD

SGD

TURNOVER

54,757,810

58,638,729

49,785,308

66,084,591

64,587,241

Other Income

3,365,468

3,355,298

2,892,755

3,491,593

2,869,155

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

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

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

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

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

Total Turnover

58,123,278

61,994,027

52,678,063

69,576,184

67,456,396

Costs of Goods Sold

(45,728,010)

(49,255,025)

(42,627,624)

(57,005,575)

(55,882,374)

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

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

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

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

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

Gross Profit

12,395,268

12,739,002

10,050,439

12,570,609

11,574,022

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

6,200,372

6,560,381

3,767,608

6,475,963

6,056,900

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

6,200,372

6,560,381

3,767,608

6,475,963

6,056,900

Taxation

(850,077)

(573,827)

(551,400)

(765,879)

(991,987)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

5,350,295

5,986,554

3,216,208

5,710,084

5,064,913

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

32,482,455

26,495,901

25,279,693

21,569,609

17,704,696

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

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

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

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

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

As restated

32,482,455

26,495,901

25,279,693

21,569,609

17,704,696

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

37,832,750

32,482,455

28,495,901

27,279,693

22,769,609

DIVIDENDS - Ordinary (paid & proposed)

(3,800,000)

-

(2,000,000)

(2,000,000)

(1,200,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

34,032,750

32,482,455

26,495,901

25,279,693

21,569,609

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

-

6,986

-

17,318

-

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

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

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

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

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

-

6,986

-

17,318

-

-

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

-

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

-

DEPRECIATION (as per notes to P&L)

514,708

529,977

581,639

730,641

709,226

AMORTIZATION

1,832

4,086

600,277

602,536

651,580

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

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

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

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

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

516,540

534,063

1,181,916

1,333,177

1,360,806

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

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

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

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

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

 

BALANCE SHEET

 

 

ZAGRO SINGAPORE PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

7,016,451

6,932,855

7,136,483

7,489,612

8,004,228

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

6,872,712

236,340

236,340

236,340

236,340

Associated companies

1,212,822

1,212,822

1,212,822

1,216,174

13,100

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

8,085,534

1,449,162

1,449,162

1,452,514

249,440

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

1,131

2,963

7,049

607,326

1,210,403

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

1,131

2,963

7,049

607,326

1,210,403

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

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

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

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

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

TOTAL LONG TERM ASSETS

15,103,116

8,384,980

8,592,694

9,549,452

9,464,071

Stocks

5,544,180

4,762,631

4,341,245

3,592,223

4,525,514

Trade debtors

3,698,591

3,816,200

3,943,032

6,633,758

13,465,619

Other debtors, deposits & prepayments

5,191,238

285,181

233,809

260,871

369,191

Short term deposits

-

6,500,000

6,500,000

2,000,000

2,500,000

Amount due from holding company

529,446

252,934

235,721

253,376

-

Amount due from related companies

4,838,439

7,823,059

9,334,022

9,273,257

1,143,337

Cash & bank balances

9,190,967

9,523,082

4,514,237

10,613,374

7,331,755

Others

3,276,525

4,042,600

4,308,793

2,977,400

2,057,000

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

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

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

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

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

TOTAL CURRENT ASSETS

32,269,386

37,005,687

33,410,859

35,604,259

31,392,416

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

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

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

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

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

TOTAL ASSET

47,372,502

45,390,667

42,003,553

45,153,711

40,856,487

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

3,739,532

3,773,501

3,719,140

4,483,379

5,649,470

Other creditors & accruals

3,081,676

1,744,653

1,533,820

1,774,025

2,014,188

Amounts owing to holding company

982,492

982,492

1,644,964

2,746,624

4,254,576

Amounts owing to related companies

2,162,658

2,972,344

3,136,909

4,963,987

2,033,886

Provision for taxation

924,807

1,042,514

1,048,640

1,453,315

1,496,840

Dividends payable/proposed

-

-

2,000,000

2,000,000

1,200,000

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

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

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

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

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

TOTAL CURRENT LIABILITIES

10,891,165

10,515,504

13,083,473

17,421,330

16,648,960

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

21,378,221

26,490,183

20,327,386

18,182,929

14,743,456

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

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

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

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

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

TOTAL NET ASSETS

36,481,337

34,875,163

28,920,080

27,732,381

24,207,527

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Retained profit/(loss) carried forward

34,032,750

32,482,455

26,495,901

25,279,693

21,569,609

Others

10,275

16,038

18,718

(46,425)

61,400

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

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

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

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

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

TOTAL RESERVES

34,043,025

32,498,493

26,514,619

25,233,268

21,631,009

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

36,043,025

34,498,493

28,514,619

27,233,268

23,631,009

Deferred taxation

437,413

374,576

401,527

493,127

556,662

Others

899

2,094

3,934

5,986

19,856

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

438,312

376,670

405,461

499,113

576,518

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

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

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

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

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

36,481,337

34,875,163

28,920,080

27,732,381

24,207,527

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

ZAGRO SINGAPORE PTE LTD

 

TYPES OF FUNDS

Cash

9,190,967

16,023,082

11,014,237

12,613,374

9,831,755

Net Liquid Funds

9,190,967

16,023,082

11,014,237

12,613,374

9,831,755

Net Liquid Assets

15,834,041

21,727,552

15,986,141

14,590,706

10,217,942

Net Current Assets/(Liabilities)

21,378,221

26,490,183

20,327,386

18,182,929

14,743,456

Net Tangible Assets

36,480,206

34,872,200

28,913,031

27,125,055

22,997,124

Net Monetary Assets

15,395,729

21,350,882

15,580,680

14,091,593

9,641,424

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

0

Total Liabilities

11,329,477

10,892,174

13,488,934

17,920,443

17,225,478

Total Assets

47,372,502

45,390,667

42,003,553

45,153,711

40,856,487

Net Assets

36,481,337

34,875,163

28,920,080

27,732,381

24,207,527

Net Assets Backing

36,043,025

34,498,493

28,514,619

27,233,268

23,631,009

Shareholders' Funds

36,043,025

34,498,493

28,514,619

27,233,268

23,631,009

Total Share Capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Total Reserves

34,043,025

32,498,493

26,514,619

25,233,268

21,631,009

LIQUIDITY (Times)

Cash Ratio

0.84

1.52

0.84

0.72

0.59

Liquid Ratio

2.45

3.07

2.22

1.84

1.61

Current Ratio

2.96

3.52

2.55

2.04

1.89

WORKING CAPITAL CONTROL (Days)

Stock Ratio

37

30

32

20

26

Debtors Ratio

25

24

29

37

76

Creditors Ratio

30

28

32

29

37

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

0.00

0.00

0.00

Liabilities Ratio

0.31

0.32

0.47

0.66

0.73

Times Interest Earned Ratio

0.00

940.08

0.00

374.94

0.00

Assets Backing Ratio

18.24

17.44

14.46

13.56

11.50

PERFORMANCE RATIO (%)

Operating Profit Margin

11.32

11.19

7.57

9.80

9.38

Net Profit Margin

9.77

10.21

6.46

8.64

7.84

Return On Net Assets

17.00

18.83

13.03

23.41

25.02

Return On Capital Employed

17.00

18.83

13.02

22.91

23.83

Return On Shareholders' Funds/Equity

14.84

17.35

11.28

20.97

21.43

Dividend Pay Out Ratio (Times)

0.71

0.00

0.62

0.35

0.24

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.11

UK Pound

1

Rs.97.84

Euro

1

Rs.71.12

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

NIT

 

 

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

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