MIRA INFORM REPORT

 

 

Report No. :

326146

Report Date :

10.06.2015

 

IDENTIFICATION DETAILS

 

Name :

BP SINGAPORE PTE. LIMITED

 

 

Registered Office :

1, Harbourfront Avenue, 02-01, Keppel Bay Tower, 098632

 

 

Country :

Singapore

 

 

Financials (as on) :

31.102.2013

 

 

Date of Incorporation :

22.12.1966

 

 

Com. Reg. No.:

196600436-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Refined Petroleum Products.

 

 

No. of Employees :

640 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

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.

:

196600436-K

COMPANY NAME

:

BP SINGAPORE PTE. LIMITED

FORMER NAME

:

N/A

INCORPORATION DATE

:

22/12/1966

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, HARBOURFRONT AVENUE, 02-01, KEPPEL BAY TOWER, 098632, SINGAPORE.

BUSINESS ADDRESS

:

1, HARBOURFRONT AVENUE, 02-01, KEPPEL BAY TOWER, 098632, SINGAPORE.

TEL.NO.

:

65-63718888

FAX.NO.

:

65-63718855

WEB SITE

:

WWW.BP.COM

CONTACT PERSON

:

ANDREW MICHAEL MOORE ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF REFINED PETROLEUM PRODUCTS

ISSUED AND PAID UP CAPITAL

:

133,939.00 ORDINARY SHARE, OF A VALUE OF SGD 1,339,390,000.00

SALES

:

USD 55,364,327,000 [2013]

NET WORTH

:

USD 1,330,605,000 [2013]

STAFF STRENGTH

:

640 [2015]

BANKER (S)

:

BANQUE NATIONALE DE PARIS
HONGKONG BANK
STANDARD CHARTERED BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

N/A

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 of refined petroleum products.

 

The immediate holding company of the Subject is BP INTERNATIONAL LIMITED, a company incorporated in UNITED KINGDOM.

 

The ultimate holding company of the Subject is BP P.L.C, a company incorporated in UNITED KINGDOM.

 

Share Capital History

Date

Issue & Paid Up Capital

11/03/2015

SGD 1,339,390,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

BP INTERNATIONAL LIMITED

CHERTSEY ROAD, SUNBURY ON THAMES, MIDDLESEX, TW16 7BP, UNITED KINGDOM.

T10UF3061

133,939.00

100.00

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

------

133,939.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

200510582K

SINGAPORE

BP ENERGY ASIA PTE. LIMITED

100.00

11/03/2015



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

PETER WEIDNER

Address

:

14, YARWOOD AVENUE, 587986, SINGAPORE.

IC / PP No

:

G5145920U

Nationality

:

DANE

Date of Appointment

:

01/01/2012

 

DIRECTOR 2

 

Name Of Subject

:

ANDREW PHILLIP MILNES

Address

:

32, NASSIM HILL, 10-36, NASSIM MANSION, 258472, SINGAPORE.

IC / PP No

:

G5452864M

Nationality

:

BRITISH

Date of Appointment

:

01/11/2013

 

DIRECTOR 3

 

Name Of Subject

:

MR. ANDREW MICHAEL MOORE

Address

:

38, CORONATION ROAD WEST, 04-03, ASTRID MEADOWS, 269257, SINGAPORE.

IC / PP No

:

G5297888U

Nationality

:

BRITISH

Date of Appointment

:

16/07/2012

Remark

:

ALTERNATE DIRECTOR

 

DIRECTOR 4

 

Name Of Subject

:

S L YUEN

Address

:

150A, JALAN JURONG KECHIL, MANDARIN PARK, 598645, SINGAPORE.

IC / PP No

:

G6261661Q

Nationality

:

CANADIAN

Date of Appointment

:

01/01/2014

 

DIRECTOR 5

 

Name Of Subject

:

WANG BIN

Address

:

122, SERANGOON AVENUE, 3, 01-03, AMARANDA GARDENS, 554775, SINGAPORE.

IC / PP No

:

G5445413P

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/12/2014

Remark

:

ALTERNATE DIRECTOR


MANAGEMENT

 

 

 

1)

Name of Subject

:

ANDREW MICHAEL MOORE

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ABDUL JABBAR BIN KARAM DIN

IC / PP No

:

S6936625B

Address

:

21, SIGLAP HILL, FRANKEL ESTATE, 456076, SINGAPORE.

 

2)

Company Secretary

:

MASTURA BINTE MASWARI

IC / PP No

:

S6821560I

Address

:

490A, TAMPINES STREET 45, 04-203, 520490, SINGAPORE.

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BANQUE NATIONALE DE PARIS

 

2)

Name

:

HONGKONG BANK

 

3)

Name

:

STANDARD CHARTERED BANK

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201306874

21/05/2013

N/A

SUMITOMO MITSUI BANKING CORPORATION

-

Unsatisfied

C201306878

21/05/2013

N/A

SUMITOMO MITSUI BANKING CORPORATION

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

 

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

60%

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Percentage

:

40%

Export Market

:

WORLDWIDE

Credit Term

:

30 - 90 DAYS

Payment Mode

:

CHEQUES
LETTER OF CREDIT (LC)

 

 

OPERATIONS

 

Goods Traded

:

PETROLEUM PRODUCT

Product Brand Name

:

CASTROL - DUCKHAMS (LUBRICANTS-GREAT BRITAIN)

Member(s) / Affiliate(s)

:

SINGAPORE INTERNATIONAL CHAMBERS OF COMMERCE

AMERICAN CHAMBER OF COMMERCE

SINGAPORE SHIPPING ASSOCIATION

BRITISH CHAMBER OF COMMERCE

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

640

640

640

640

600

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of refined petroleum products.

The Subject engages in the following activities:

* oil, gas & chemicals trading, shipping, and lubricants, aviation fuel and marine fuel marketing.
* bp marine supplies bunker fuels and marine lubricants round-the-clock.
* air bp markets aviation fuels, lubricants and technical services to the aviation industry in the region.
* oil, gas & chemicals trading business unit manages a global-scale trading portfolio as well as supports the marketing requirements and business development initiatives in the region.
* provides a wide range of knowledge-based functions and services to the group's diverse range of activities in the asia pacific region.

The Subject offers petroleum products including:

* petrol
* diesel fuels and fuel oils
* kerosene and aviation fuels
* lpg (domestic and industrial)
* lubricating oils and greases
* acids
* chemicals and friction materials
* solvents
* resins and dispersants
* bitumen/cutback/emulsion
* anti-pollution equipment
* water-proofing products for building and civil works
* protective and intumescent coatings
* high barrier packaging material


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63718888

Match

:

N/A

Address Provided by Client

:

1, HARBOURFRONT AVENUE, 02-01, KEPPEL BAY TOWER,098632,SINGAPORE

Current Address

:

1, HARBOURFRONT AVENUE, 02-01, KEPPEL BAY TOWER, 098632, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Acceptable

[

17.25%

]

Return on Net Assets

:

Acceptable

[

19.47%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The higher profit could be attributed to the increase in turnover. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

15 Days

]

Debtor Ratio

:

Favourable

[

18 Days

]

Creditors Ratio

:

Favourable

[

27 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

:

Acceptable

[

0.86 Times

]

Current Ratio

:

Unfavourable

[

1.20 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

:

Favourable

[

329.03 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. 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 :

Generally, the Subject's performance has improved with higher turnover and profit. 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. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. 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 : STABLE

 

 

 

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 1966, the Subject is a Private Limited company, focusing on trading of refined petroleum products. 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 1,339,390,000. 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 established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. Being a large entity, the Subject has a steady workforce of 640 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.

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 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 USD 1,330,605,000, the Subject should be able to maintain its business in the near terms.

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

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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 promptly.

 



PROFIT AND LOSS ACCOUNT

 

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

BP SINGAPORE PTE. LIMITED

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

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

USD

USD

USD

USD

USD

TURNOVER

55,364,327,000

53,933,417,000

48,641,634,000

43,145,253,000

31,145,164,000

Other Income

143,984,000

180,898,000

61,844,000

69,321,000

36,394,000

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

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

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

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

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

Total Turnover

55,508,311,000

54,114,315,000

48,703,478,000

43,214,574,000

31,181,558,000

Costs of Goods Sold

(54,950,261,000)

(53,640,368,000)

(48,191,308,000)

(42,662,963,000)

(30,505,879,000)

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

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

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

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

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

Gross Profit

558,050,000

473,947,000

512,170,000

551,611,000

675,679,000

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

266,035,000

167,596,000

192,957,000

103,891,000

133,558,000

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

266,035,000

167,596,000

192,957,000

103,891,000

133,558,000

Taxation

(36,511,000)

(10,574,000)

65,820,000

16,946,000

(8,409,000)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

229,524,000

157,022,000

258,777,000

120,837,000

125,149,000

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

229,524,000

157,022,000

258,777,000

120,837,000

125,149,000

Extraordinary items

(805,000)

329,000

(1,086,000)

-

-

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

228,719,000

157,351,000

257,691,000

120,837,000

125,149,000

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

215,924,000

258,573,000

250,882,000

1,030,045,000

904,896,000

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

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

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

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

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

As restated

215,924,000

258,573,000

250,882,000

1,030,045,000

904,896,000

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

444,643,000

415,924,000

508,573,000

1,150,882,000

1,030,045,000

DIVIDENDS - Ordinary (paid & proposed)

(215,000,000)

(200,000,000)

(250,000,000)

(900,000,000)

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

229,643,000

215,924,000

258,573,000

250,882,000

1,030,045,000

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from holding company

734,000

1,181,000

-

-

-

Loan from subsidiary companies

-

-

-

38,595,000

-

Others

77,000

317,000

(2,876,000)

2,093,000

5,218,000

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

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

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

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

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

811,000

1,498,000

(2,876,000)

40,688,000

5,218,000

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

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

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

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

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

 

 

 

 

 

 

 

 

BALANCE SHEET

 

BP SINGAPORE PTE. LIMITED

 

ASSETS EMPLOYED:

FIXED ASSETS

24,266,000

18,906,000

14,915,000

16,668,000

19,056,000

Associated companies

2,961,000

2,961,000

2,961,000

2,961,000

2,961,000

Investments

618,000

618,000

618,000

618,000

618,000

Deferred assets

-

105,000

10,476,000

-

-

Others

9,157,000

5,118,000

11,666,000

2,952,000

4,287,000

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

12,736,000

8,802,000

25,721,000

6,531,000

7,866,000

INTANGIBLE ASSETS

Deferred/Expenditure carried forward

16,751,000

17,865,000

-

17,020,000

16,080,000

Others

-

-

16,583,000

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

16,751,000

17,865,000

16,583,000

17,020,000

16,080,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

53,753,000

45,573,000

57,219,000

40,219,000

43,002,000

Stocks

2,248,464,000

1,786,536,000

1,535,663,000

1,304,461,000

951,361,000

Trade debtors

2,681,872,000

2,417,411,000

2,867,675,000

1,834,035,000

1,719,060,000

Other debtors, deposits & prepayments

13,140,000

15,641,000

7,415,000

7,410,000

4,783,000

Amount due from related companies

2,688,786,000

3,638,536,000

3,635,441,000

4,010,646,000

2,765,644,000

Cash & bank balances

28,865,000

21,199,000

19,643,000

18,662,000

8,783,000

Others

111,340,000

99,536,000

84,826,000

213,751,000

197,031,000

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

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

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

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

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

TOTAL CURRENT ASSETS

7,772,467,000

7,978,859,000

8,150,663,000

7,388,965,000

5,646,662,000

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

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

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

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

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

TOTAL ASSET

7,826,220,000

8,024,432,000

8,207,882,000

7,429,184,000

5,689,664,000

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

4,070,080,000

4,584,020,000

4,787,697,000

3,681,652,000

2,769,970,000

Other creditors & accruals

341,959,000

298,044,000

127,480,000

33,599,000

34,658,000

Amounts owing to related companies

1,879,726,000

1,692,906,000

1,871,703,000

2,115,736,000

1,370,617,000

Provision for taxation

35,523,000

-

-

47,649,000

61,354,000

Other liabilities

128,130,000

111,652,000

72,936,000

226,770,000

311,407,000

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

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

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

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

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

TOTAL CURRENT LIABILITIES

6,455,418,000

6,686,622,000

6,859,816,000

6,105,406,000

4,548,006,000

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

1,317,049,000

1,292,237,000

1,290,847,000

1,283,559,000

1,098,656,000

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

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

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

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

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

TOTAL NET ASSETS

1,370,802,000

1,337,810,000

1,348,066,000

1,323,778,000

1,141,658,000

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,005,657,000

1,005,657,000

1,005,657,000

1,005,657,000

55,659,000

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

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

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

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

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

TOTAL SHARE CAPITAL

1,005,657,000

1,005,657,000

1,005,657,000

1,005,657,000

55,659,000

Retained profit/(loss) carried forward

229,643,000

215,924,000

258,573,000

250,882,000

1,030,045,000

Employee share option reserve

95,305,000

77,864,000

-

-

-

Others

-

-

58,372,000

41,919,000

33,743,000

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

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

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

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

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

TOTAL RESERVES

324,948,000

293,788,000

316,945,000

292,801,000

1,063,788,000

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,330,605,000

1,299,445,000

1,322,602,000

1,298,458,000

1,119,447,000

Deferred taxation

922,000

-

-

856,000

925,000

Retirement benefits provision

15,872,000

16,937,000

15,005,000

18,820,000

16,699,000

Others

23,403,000

21,428,000

10,459,000

5,644,000

4,587,000

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

40,197,000

38,365,000

25,464,000

25,320,000

22,211,000

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

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

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

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

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

1,370,802,000

1,337,810,000

1,348,066,000

1,323,778,000

1,141,658,000

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

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

BP SINGAPORE PTE. LIMITED

 

TYPES OF FUNDS

Cash

28,865,000

21,199,000

19,643,000

18,662,000

8,783,000

Net Liquid Funds

28,865,000

21,199,000

19,643,000

18,662,000

8,783,000

Net Liquid Assets

(931,415,000)

(494,299,000)

(244,816,000)

(20,902,000)

147,295,000

Net Current Assets/(Liabilities)

1,317,049,000

1,292,237,000

1,290,847,000

1,283,559,000

1,098,656,000

Net Tangible Assets

1,354,051,000

1,319,945,000

1,331,483,000

1,306,758,000

1,125,578,000

Net Monetary Assets

(971,612,000)

(532,664,000)

(270,280,000)

(46,222,000)

125,084,000

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

0

Total Liabilities

6,495,615,000

6,724,987,000

6,885,280,000

6,130,726,000

4,570,217,000

Total Assets

7,826,220,000

8,024,432,000

8,207,882,000

7,429,184,000

5,689,664,000

Net Assets

1,370,802,000

1,337,810,000

1,348,066,000

1,323,778,000

1,141,658,000

Net Assets Backing

1,330,605,000

1,299,445,000

1,322,602,000

1,298,458,000

1,119,447,000

Shareholders' Funds

1,330,605,000

1,299,445,000

1,322,602,000

1,298,458,000

1,119,447,000

Total Share Capital

1,005,657,000

1,005,657,000

1,005,657,000

1,005,657,000

55,659,000

Total Reserves

324,948,000

293,788,000

316,945,000

292,801,000

1,063,788,000

LIQUIDITY (Times)

Cash Ratio

0.00

0.00

0.00

0.00

0.00

Liquid Ratio

0.86

0.93

0.96

1.00

1.03

Current Ratio

1.20

1.19

1.19

1.21

1.24

WORKING CAPITAL CONTROL (Days)

Stock Ratio

15

12

12

11

11

Debtors Ratio

18

16

22

16

20

Creditors Ratio

27

31

36

31

33

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

0.00

0.00

0.00

Liabilities Ratio

4.88

5.18

5.21

4.72

4.08

Times Interest Earned Ratio

329.03

112.88

(66.09)

3.55

26.60

Assets Backing Ratio

1.35

1.31

1.32

1.30

20.22

PERFORMANCE RATIO (%)

Operating Profit Margin

0.48

0.31

0.40

0.24

0.43

Net Profit Margin

0.41

0.29

0.53

0.28

0.40

Return On Net Assets

19.47

12.64

14.10

10.92

12.16

Return On Capital Employed

19.23

12.47

13.93

10.78

11.99

Return On Shareholders' Funds/Equity

17.25

12.08

19.57

9.31

11.18

Dividend Pay Out Ratio (Times)

0.94

1.27

0.97

7.45

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.94

UK Pound

1

Rs.98.27

Euro

1

Rs.72.37

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.