MIRA INFORM REPORT

 

 

Report No. :

326774

Report Date :

13.06.2015

 

IDENTIFICATION DETAILS

 

Name :

HORN GLASS INDUSTRIES AG

 

 

Registered Office :

Bergstr. 2, D 95703 Plossberg

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

07.12.1999

 

 

Com. Reg. No.:

HRB 2146

 

 

Legal Form :

Public Limited Company

 

 

Line of Business :

·         Manufacture of flat glass

·         Manufacture and processing of other glass, including technical glassware

·         Manufacture of metal structures and parts of structures

·         Manufacture of instruments and appliances for measuring, testing and navigation

 

 

No. of Employees :

215

 

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2014. The new German government introduced a minimum wage of about $11.60 (8.50 euros) per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. The budget was essentially in balance in 2014. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany plans to replace nuclear power with renewable energy, which accounts for 34% of total energy consumption, up from 9% in 2000. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 


Company Name & address

 

HORN GLASS INDUSTRIES AG

 

 Company Status:         active

                                    Bergstr. 2

                                    D 95703 Plößberg

                                    Telephone:09636/9204-35

                                    Telefax:  09636/9204-10

                                    Homepage: www.hornglas.de

                                    E-mail:   info@hornglas.de

 

 VAT no.:                      DE812836914

 

 Tax ID number:             255/118/20742

 

 

CONCLUSION

 

 Business relations are permissible.

 

 LEGAL FORM           Public limited company

 Date of foundation:  1999

 Registered on:       07.12.1999

 Commercial Register: Local court 92637 Weiden

 under:               HRB 2146

 

 Share capital:                          EUR          2,500,000.00

 

 Shareholder:

                      Certina Holding AG

                      Gabriel-von-Seidl-Str. 29a

                      D 82031 Grünwald

                      Legal form: Public limited company

                      Share capital:     EUR          7,050,000.00

                      Share:                             100.000 %

                      Registered on: 31.08.2000

                      Reg. data: 80333 München, HRB 132997

 Member of the Board of Directors:

                      Christoph Jatzwauk

                      D 92637 Weiden

                      born: 29.10.1966

                      Marital status: married

 Member of the Board of Directors:

                      Stephan Meindl

                      D 95671 Bärnau

                      having sole power of representation

                      born: 07.06.1966

 President of the Supervisory Board:

                      Hans Wehrmann

                      D 80333 München

 Vice-president of the Supervisory Board:

                      Klaus Wehrmann

                      Wunstorfer Landstr. 28a

                      D 30453 Hannover

                      born: 12.01.1935

                      Profession: Businessman

                      Marital status: married

 Member of the Supervisory Board:

                      Elke Reindl

                      Geroltstr. 37

                      D 80339 München

                      born: 23.02.1944

 Proxy:

                      Wolfgang Lang

                      D 92685 Floß

                      authorized to jointly represent the company

                      born: 18.05.1967

 

 Further functions/participations of Christoph Jatzwauk (Member of

 the Board of Directors)

 Manager:

                      Eurox Sauerstoff Mess-Systeme GmbH

                      Bergstr. 2

                      D 95703 Plößberg

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         08.01.2014

                      Reg. data:  92637 Weiden, HRB 4317

 

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 06.02.2014 - 19.12.2014  President of the Board of Directors

                          Maximilian Sollfrank

                          D 92637 Weiden

 

 

BUSINESS ACTIVITIES

 

 Main industrial sector

23110   Manufacture of flat glass

23190   Manufacture and processing of other glass, including technical glassware

25110   Manufacture of metal structures and parts of structures

26512   Manufacture of instruments and appliances for measuring, testing and navigation

 

 

PARTICIPATIONS

 

 Shareholder:

                      Horn Bau & Service GmbH

                      Bergstr. 2

                      D 95703 Plößberg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             30,000.00

                      Share:             EUR             30,000.00

                      Reg. data:  24.07.1997

                                  Local court 92637 Weiden

                                  HRB 1818

 Shareholder:

                      Eurox Sauerstoff Mess-Systeme GmbH

                      Bergstr. 2

                      D 95703 Plößberg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,000.00

                      Share:             EUR             25,000.00

                      Reg. data:  08.01.2014

                                  Local court 92637 Weiden

                                  HRB 4317

 

Payment experience:  within agreed terms

 

Negative information:We have no negative information at hand.

 

 

REAL ESTATE

 

 Type of ownership:   proprietor

 Share:                100.00 %

 Address              Bergstr. 2

                      D 95703 Plößberg

 

 Land register documents were not available.

 

 

BANKERS

 

 Principal bank

 RAIFFEISENBANK IM STIFTLAND HGS TIRSCHENREUTH, 95636

 TIRSCHENREUTH

 Sort. code: 78161575, Account no.: 306080332

 BIC: GENODEF1WSS, IBAN: DE33781615750306080332

 

 Further banks

 COMMERZBANK VORMALS DRESDNER BANK, 95444 BAYREUTH

 Sort. code: 76080040, Account no.: 682067000

 BIC: DRESDEFF760, IBAN: DE16760800400682067000

 DEUTSCHE BANK, 95403 BAYREUTH

 Sort. code: 76070012, Account no.: 884888900

 BIC: DEUTDEMM760, IBAN: DE39760700120884888900

 DZ BANK, 90002 NÜRNBERG, MITTELFR

 Sort. code: 76060000

 BIC: GENODEFF760

 UNICREDIT BANK - HYPOVEREINSBANK, 92612 WEIDEN I.D.OPF.

 Sort. code: 75320075, Account no.: 7598912

 BIC: HYVEDEMM454, IBAN: DE92753200750007598912

 

 

FINANCIAL FIGURES

 

 Turnover:                     2013                 EUR         80,075,808.00

 Profit:                          2013                 EUR            455,647.00

 Equipment:                                          EUR            208,752.00

 Ac/ts receivable:                                  EUR          9,012,032.00

 Liabilities:                                            EUR         17,015,544.00

 Real estate of the firm:                         EUR          2,364,909.00

 Employees:                                                                        215

 - thereof permanent staff:                                                        191

 - Trainees:                                                                                 24

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2013 - 31.12.2013

 Equity ratio [%]:                 26.20

 Liquidity ratio:                   0.91

 Return on total capital [%]:       1.69

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 19.76

 Liquidity ratio:                   0.80

 Return on total capital [%]:       1.10

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 37.23

 Liquidity ratio:                   0.34

 Return on total capital [%]:       7.66

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 44.43

 Liquidity ratio:                   0.37

 

 EQUITY RATIO

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 LIQUIDITY RATIO

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 RETURN ON TOTAL CAPITAL

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

Type of balance sheet:               Company balance sheet

 

 Financial year:      01.01.2013 - 31.12.2013

 

 ASSETS                                  EUR         26,961,978.58

  Fixed assets                           EUR          3,824,990.79

   Intangible assets                     EUR            124,715.08

    Concessions, licences, rights        EUR            124,715.08

   Tangible assets                       EUR          3,239,719.15

    Land / similar rights                EUR          2,364,909.12

    Plant / machinery                    EUR            666,058.01

    Other tangible assets / fixtures and

    fittings                             EUR            208,752.02

   Financial assets                      EUR            460,556.56

    Shares in participations /

    subsidiaries and the like            EUR            460,556.56

     Shares in related companies         EUR            453,155.53

     Shares in investee companies        EUR              7,401.03

  Current assets                         EUR         22,859,584.94

   Stocks                                EUR          6,725,570.71

    Raw materials, consumables and

    supplies                             EUR          1,135,413.64

    Finished goods / work in progress    EUR         56,293,124.51

    Advance payments made                EUR          5,687,814.43

    Minus received advance payments for

    orders / installments for stocks     EUR        -56,390,781.87

   Accounts receivable                   EUR          9,012,031.91

    Trade debtors                        EUR          4,402,858.13

    Amounts due from related companies   EUR          3,045,519.40

    Other debtors and assets             EUR          1,563,654.38

   Liquid means                          EUR          7,121,982.32

  Remaining other assets                 EUR            277,402.85

   Accruals (assets)                     EUR            277,402.85

 

 LIABILITIES                             EUR         26,961,978.58

  Shareholders' equity                   EUR          7,064,534.45

   Capital                               EUR          2,500,000.00

    Subscribed capital (share capital)   EUR          2,500,000.00

   Reserves                              EUR            250,000.00

    Retained earnings / revenue reserves EUR            250,000.00

   Balance sheet profit/loss (+/-)       EUR          4,314,534.45

    Balance sheet profit / loss          EUR          4,314,534.45

  Provisions                             EUR          2,881,900.00

   Other / unspecified provisions        EUR          2,881,900.00

  Liabilities                            EUR         17,015,544.13

   Financial debts                       EUR            370,714.44

    Liabilities due to banks             EUR            370,714.44

   Other liabilities                     EUR         16,644,829.69

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,556,270.21

    Liabilities from received advance

    payments                             EUR         13,725,201.91

    Liabililties due to related companiesEUR             46,937.59

    Liabilities due to investee companiesEUR             24,533.30

    Unspecified other liabilities        EUR          1,291,886.68

  Guarantees and other commitments       EUR          5,374,234.47

   Guarantees / warranties               EUR          5,374,234.47

    Guarantees                           EUR          5,374,234.47

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         80,075,807.59

  Inventory change + own costs (+/-)     EUR         -9,368,012.79

   Inventory change (+/-)                EUR         -9,368,012.79

  Other operating income                 EUR          1,218,368.95

  Cost of materials                      EUR         51,217,785.04

   Raw materials and supplies, purchased

   goods                                 EUR         36,943,514.78

   Purchased services                    EUR         14,274,270.26

  Gross result (+/-)                     EUR         20,708,378.71

  Staff expenses                         EUR         10,332,950.02

   Wages and salaries                    EUR          8,730,991.08

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,601,958.94

  Total depreciation                     EUR            518,892.50

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            518,892.50

  Other operating expenses               EUR          8,810,664.70

  Operating result from continuing

  operations                             EUR          1,045,871.49

  Interest result (+/-)                  EUR            -30,164.31

   Interest and similar income           EUR             98,800.98

   Interest and similar expenses         EUR            128,965.29

  Financial result (+/-)                 EUR            -30,164.31

  Result from ordinary operations (+/-)  EUR          1,015,707.18

  Income tax / refund of income tax (+/-)EUR           -537,823.84

  Other taxes / refund of taxes          EUR            -22,235.99

  Tax (+/-)                              EUR           -560,059.83

  Annual surplus / annual deficit        EUR            455,647.35

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         34,120,521.23

  Fixed assets                           EUR          4,126,013.85

   Intangible assets                     EUR            150,754.08

    Concessions, licences, rights        EUR            150,754.08

   Tangible assets                       EUR          3,514,805.67

    Land / similar rights                EUR          2,514,664.12

    Plant / machinery                    EUR            738,513.52

    Other tangible assets / fixtures and

    fittings                             EUR            261,628.03

   Financial assets                      EUR            460,454.10

    Shares in participations /

    subsidiaries and the like            EUR            460,454.10

     Shares in related companies         EUR            453,053.07

     Shares in investee companies        EUR              7,401.03

  Current assets                         EUR         29,560,425.12

   Stocks                                EUR          6,652,110.80

    Raw materials, consumables and

    supplies                             EUR            980,979.94

    Finished goods / work in progress    EUR         65,661,137.30

    Advance payments made                EUR         13,800,612.69

    Minus received advance payments for

    orders / installments for stocks     EUR        -73,790,619.13

   Accounts receivable                   EUR          7,075,874.84

    Trade debtors                        EUR          5,782,566.07

    Amounts due from related companies   EUR             86,798.32

    Other debtors and assets             EUR          1,206,510.45

   Liquid means                          EUR         15,832,439.48

  Remaining other assets                 EUR            434,082.26

   Accruals (assets)                     EUR            434,082.26

 

 LIABILITIES                             EUR         34,120,521.23

  Shareholders' equity                   EUR          6,740,582.10

   Capital                               EUR          2,500,000.00

    Subscribed capital (share capital)   EUR          2,500,000.00

   Reserves                              EUR            250,000.00

    Retained earnings / revenue reserves EUR            250,000.00

   Balance sheet profit/loss (+/-)       EUR          3,990,582.10

    Balance sheet profit / loss          EUR          3,990,582.10

  Provisions                             EUR          2,700,563.00

   Other / unspecified provisions        EUR          2,700,563.00

  Liabilities                            EUR         24,679,376.13

   Financial debts                       EUR            679,290.90

    Liabilities due to banks             EUR            679,290.90

   Other liabilities                     EUR         24,000,085.23

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          3,800,004.48

    Liabilities from received advance

    payments                             EUR         18,920,944.31

    Liabililties due to related companiesEUR            202,414.44

    Liabilities due to investee companiesEUR            147,942.68

    Unspecified other liabilities        EUR            928,779.32

  Guarantees and other commitments       EUR          7,864,729.27

   Guarantees / warranties               EUR          6,126,160.47

    Guarantees                           EUR          2,984,570.00

    Warranties                           EUR          3,141,590.47

   Sureties / lendings of

   creditworthiness                      EUR          1,738,568.80

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         41,687,395.22

  Inventory change + own costs (+/-)     EUR         35,654,664.46

   Inventory change (+/-)                EUR         35,654,664.46

  Other operating income                 EUR            944,017.50

  Cost of materials                      EUR         59,567,569.79

   Raw materials and supplies, purchased

   goods                                 EUR         46,308,179.45

   Purchased services                    EUR         13,259,390.34

  Gross result (+/-)                     EUR         18,718,507.39

  Staff expenses                         EUR          9,492,549.22

   Wages and salaries                    EUR          7,974,306.91

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,518,242.31

  Total depreciation                     EUR            513,231.21

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            513,231.21

  Other operating expenses               EUR          8,579,386.74

  Operating result from continuing

  operations                             EUR            133,340.22

  Result from participating interests

  (+/-)                                  EUR            300,000.00

   Expenses / income from participations EUR            300,000.00

    Income from related companies        EUR            300,000.00

  Interest result (+/-)                  EUR            -86,910.02

   Interest and similar income           EUR             71,020.76

   Interest and similar expenses         EUR            157,930.78

  Financial result (+/-)                 EUR            213,089.98

  Result from ordinary operations (+/-)  EUR            346,430.20

  Income tax / refund of income tax (+/-)EUR             54,145.53

  Other taxes / refund of taxes          EUR            -26,950.37

  Tax (+/-)                              EUR             27,195.16

  Annual surplus / annual deficit        EUR            373,625.36

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.03

UK Pound

1

Rs.99.27

Euro

1

Rs.71.90

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

TPT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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

 

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

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

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

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