MIRA INFORM REPORT

 

 

Report No. :

326233

Report Date :

11.06.2015

 

IDENTIFICATION DETAILS

 

Name :

PARAMOUNT BED ASIA PACIFIC PTE. LTD.

 

 

Registered Office :

1, Raffles Place, 19-01, One Raffles Place, 048616

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

14.02.2012

 

 

Com. Reg. No.:

201203551-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of bed

 

 

No of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

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 Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

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.

:

201203551-G

COMPANY NAME

:

PARAMOUNT BED ASIA PACIFIC PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

14/02/2012

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, RAFFLES PLACE, 19-01, ONE RAFFLES PLACE, 048616, SINGAPORE.

BUSINESS ADDRESS

:

1, RAFFLES PLACE, 19-01, OFFICE TOWER ONE, 048616, SINGAPORE.

TEL.NO.

:

65-62209750

FAX.NO.

:

65-62209571

CONTACT PERSON

:

KIMURA KYOSUKE ( PRESIDENT )

PRINCIPAL ACTIVITY

:

TRADING OF BED

ISSUED AND PAID UP CAPITAL

:

14,242,454.00 ORDINARY SHARE, OF A VALUE OF SGD 14,242,454.00

SALES

:

SGD 21,068,874 [2014]

NET WORTH

:

SGD 12,308,934 [2014]

STAFF STRENGTH

:

N/A

BANKER (S)

:

BARCLAYS BANK PLC

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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 bed.

 

The immediate holding company of the Subject is PARAMOUNT BED HOLDINGS CO., LTD, a company incorporated in JAPAN.

Share Capital History

Date

Issue & Paid Up Capital

08/06/2015

SGD 14,242,454.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

PARAMOUNT BED HOLDINGS CO., LTD

2-14-5, HIGASHISUNA, KOTO-KU, TOKYO, JAPAN.

T12UF0553F

14,242,454.00

100.00

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

------

14,242,454.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

KIMURA KYOSUKE

Address

:

9-22, MINAMIAZABU, 4-CHOME, MINATO-KU, TOKYO, JAPAN.

IC / PP No

:

TH1161043

Nationality

:

JAPANESE

Date of Appointment

:

03/06/2013

DIRECTOR 2

 

Name Of Subject

:

KIMURA MICHIHIDE

Address

:

ROOM 1202, 11-12, AKASAKA, 1- CHOME MINATO-KU, TOKYO, JAPAN.

IC / PP No

:

TK3394384

Nationality

:

JAPANESE

Date of Appointment

:

14/02/2012

 

DIRECTOR 3

 

Name Of Subject

:

OHTSU YASUSHI

Address

:

6, ALEXANDRA VIEW, 19-04, METROPOLITAN CONDOMINIUM, 158746, SINGAPORE.

IC / PP No

:

G5272320K

Nationality

:

JAPANESE

Date of Appointment

:

06/03/2012

 

DIRECTOR 4

 

Name Of Subject

:

KATO RYOJIRO

Address

:

30, MOUNT SOPHIA, 14-06, THE CATHAY RESIDENCE, 228464, SINGAPORE.

IC / PP No

:

G3028181R

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014



MANAGEMENT

 

1)

Name of Subject

:

KIMURA KYOSUKE

Position

:

PRESIDENT

 

 

AUDITOR

 

Auditor

:

SCS GLOBAL PAC

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MITANI MASATOSHI

IC / PP No

:

S7376581A

Address

:

49, ST. THOMAS WALK, 11-07, BAYRON, THE, 238140, SINGAPORE.

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BARCLAYS BANK PLC

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201504700

17/04/2015

N/A

BARCLAYS BANK PLC

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank against 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

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

N/A

 

OPERATIONS

 

Goods Traded

:

BED

 

Branch

:

NO

Other Information:


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


Paramount Bed's acute-care business is set up to meet the demands of ICUs and other acute-care facilities. These products are designed to help create an environment that relieves patient discomfort and pain, as well as preventing secondary infection and ensuring a high level of safety.

 

 

RECENT DEVELOPMENT


19th November 2014


Paramount Bed (Thailand) Co., Ltd. is going to participate in CRITICAL CARE MEDICINE 2014 in Bangkok, Thailand;

Date: From 18th to 20th December 2014


Venue: Centara Grand at Central Plaza Ladprao, Bangkok


Opening hours: December 18th – 20th: 08:30 – 16:15


Location: Ballroom C No. 12 &17


We are planning to exhibit our innovative products there.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62209750

Match

:

N/A

Address Provided by Client

:

12 MARINE VIEW # 08-01 ASIA SQUARE TOWER 2 SINGAPORE 018961

Current Address

:

1, RAFFLES PLACE, 19-01, OFFICE TOWER ONE, 048616, SINGAPORE.

Match

:

NO

 

Other Investigations


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

The Subject had shifted from the address provided.

The Subject refused to disclose its number of employees.



FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

4,415.97%

]

Profit/(Loss) Before Tax

:

Decreased

[

(470.22%)

]

Return on Shareholder Funds

:

Unfavourable

[

7.29%

]

Return on Net Assets

:

Unfavourable

[

4.10%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy. The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

93 Days

]

Creditors Ratio

:

Unfavourable

[

82 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Favourable

[

3.26 Times

]

Current Ratio

:

Favourable

[

3.26 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

:

Acceptable

[

7.84 Times

]

Gearing Ratio

:

Unfavourable

[

1.82 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. 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 had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : FAIR

 

 

 

 

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 2012, the Subject is a Private Limited company, focusing on trading of bed. 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. With a large issued and paid up capital of SGD 14,242,454 and strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. These favourable conditions has minimised its risk in the industry compared to other players.

From the investigation revealed, 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. 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. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject 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. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at SGD 12,308,934, the Subject should be able to maintain its business in the near terms.

The Subject's overall payment habit is fair and this clearly implied a weak credit control of the Subject.

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

Based on the above condition, we recommend credit be granted to the Subject normally.

 



PROFIT AND LOSS ACCOUNT

 

 

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

PARAMOUNT BED ASIA PACIFIC PTE. LTD.

 

Financial Year End

2014-03-31

2013-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

21,068,874

466,542

Other Income

1,624,673

4,444

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

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

Total Turnover

22,693,547

470,986

Costs of Goods Sold

(20,670,850)

(461,877)

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

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

Gross Profit

2,022,697

9,109

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,241,220

(335,264)

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,241,220

(335,264)

Taxation

(344,252)

-

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

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

PROFIT/(LOSS) AFTER TAXATION

896,968

(335,264)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(335,264)

-

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

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

As restated

(335,264)

-

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

561,704

(335,264)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

561,704

(335,264)

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

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

Loan from holding company

181,595

10,522

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

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

181,595

10,522

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

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

DEPRECIATION (as per notes to P&L)

4,824

4,422

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

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

4,824

4,422

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

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

 

 

 

BALANCE SHEET

 

 

PARAMOUNT BED ASIA PACIFIC PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

81,184

10,051

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

15,752,814

560,257

Associated companies

2,513,530

-

Investments

5,196,285

6,500,000

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

23,462,629

7,060,257

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

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

TOTAL LONG TERM ASSETS

23,543,813

7,070,308

Stocks

139

-

Trade debtors

5,357,524

419,230

Other debtors, deposits & prepayments

157,177

30,670

Short term deposits

1,296,581

-

Amount due from holding company

5,101

-

Amount due from subsidiary companies

6,133,555

-

Cash & bank balances

3,131,844

136,961

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

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

TOTAL CURRENT ASSETS

16,081,921

586,861

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

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

TOTAL ASSET

39,625,734

7,657,169

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

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

CURRENT LIABILITIES

Trade creditors

4,615,727

108,782

Other creditors & accruals

100,786

22,155

Provision for taxation

217,365

-

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

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

TOTAL CURRENT LIABILITIES

4,933,878

130,937

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

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

NET CURRENT ASSETS/(LIABILITIES)

11,148,043

455,924

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

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

TOTAL NET ASSETS

34,691,856

7,526,232

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

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

SHARE CAPITAL

Ordinary share capital

11,747,230

100,000

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

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

TOTAL SHARE CAPITAL

11,747,230

100,000

Retained profit/(loss) carried forward

561,704

(335,264)

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

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

TOTAL RESERVES

561,704

(335,264)

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

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

SHAREHOLDERS' FUNDS/EQUITY

12,308,934

(235,264)

Long term loans

-

7,761,496

Other long term borrowings

22,382,922

-

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

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

TOTAL LONG TERM LIABILITIES

22,382,922

7,761,496

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

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

34,691,856

7,526,232

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

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

 

 

 

FINANCIAL RATIO

 

 

PARAMOUNT BED ASIA PACIFIC PTE. LTD.

 

TYPES OF FUNDS

Cash

4,428,425

136,961

Net Liquid Funds

4,428,425

136,961

Net Liquid Assets

11,147,904

455,924

Net Current Assets/(Liabilities)

11,148,043

455,924

Net Tangible Assets

34,691,856

7,526,232

Net Monetary Assets

(11,235,018)

(7,305,572)

BALANCE SHEET ITEMS

Total Borrowings

22,382,922

7,761,496

Total Liabilities

27,316,800

7,892,433

Total Assets

39,625,734

7,657,169

Net Assets

34,691,856

7,526,232

Net Assets Backing

12,308,934

(235,264)

Shareholders' Funds

12,308,934

(235,264)

Total Share Capital

11,747,230

100,000

Total Reserves

561,704

(335,264)

LIQUIDITY (Times)

Cash Ratio

0.90

1.05

Liquid Ratio

3.26

4.48

Current Ratio

3.26

4.48

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

93

328

Creditors Ratio

82

86

SOLVENCY RATIOS (Times)

Gearing Ratio

1.82

(32.99)

Liabilities Ratio

2.22

(33.55)

Times Interest Earned Ratio

7.84

(30.86)

Assets Backing Ratio

2.95

75.26

PERFORMANCE RATIO (%)

Operating Profit Margin

5.89

(71.86)

Net Profit Margin

4.26

(71.86)

Return On Net Assets

4.10

(4.31)

Return On Capital Employed

4.10

(4.31)

Return On Shareholders' Funds/Equity

7.29

142.51

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. 63.88

UK Pound

1

Rs. 98.47

Euro

1

Rs. 72.14

 

INFORMATION DETAILS

 

Analysis Done by :

KRN

 

 

Report Prepared by :

DPT

 

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.