MIRA INFORM REPORT

 

 

Report No. :

328993

Report Date :

25.06.2015

 

IDENTIFICATION DETAILS

 

Name :

KOTHARI PRODUCTS SINGAPORE PRIVATE LIMITED

 

 

Registered Office :

101 Cecil Street #11-01 Tong Eng Building, 069533

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

21.05.2008

 

 

Com. Reg. No.:

200809977-K

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

trading of Metal, Steel & Commodity Products such as Steel, Metal & Scraps. 

 

 

No of Employees :

03 (2012)

 

 

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. 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, before slowing to in 2011-13, 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.

 

Source : CIA


EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200809977-K

COMPANY NAME

:

KOTHARI PRODUCTS SINGAPORE PRIVATE LIMITED

FORMER NAME

:

N/A

INCORPORATION DATE

:

21/05/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

101 CECIL STREET #11-01 TONG ENG BUILDING, 069533, SINGAPORE.

BUSINESS ADDRESS

:

101 CECIL STREET, 11-01 TONG ENG BUILDING, 069533, SINGAPORE.

TEL.NO.

:

65-62232216

FAX.NO.

:

65-62239921

CONTACT PERSON

:

SENTHILNATHAN VISWANATHAN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

Engaged in trading of Metal, Steel & Commodity Products such as Steel, Metal & Scraps. 

ISSUED AND PAID UP CAPITAL

:

10,000,020.00 ORDINARY SHARE, OF A VALUE OF SGD 10,000,020.00 

SALES

:

USD 108,886,002 [2014]

NET WORTH

:

USD 13,917,866 [2014]

STAFF STRENGTH

:

03 (2012)

BANKER (S)

:

BANK OF INDIA
CITIBANK N.A.
DBS BANK LTD
HABIB BANK LIMITED
INDIAN BANK
INDIAN OVERSEAS BANK
CITIBANK BHD
UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

AVERAGE

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 metal, steel, commodity products.

 

Share Capital History

Date

Issue & Paid Up Capital

04/12/2014

SGD 10,000,020.00

 

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


Name

Address

IC/PP/Loc No

Shareholding

(%)

KOTHARI PRODUCTS LIMITED

24/19, PAN PARAG HOUSE, THE MALL, KANPURE, SINGAPORE.

T08UF2112

10,000,000.00

100.00

MR. SOMESH GANERIWAL

82, JALAN DAUD, 07-04, WINDY HEIGHTS, 419592, SINGAPORE.

S2769756I

20.00

0.00

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

------

10,000,020.00

100.00

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

=====

+ Also Director

 

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



Local No

Country

Company

(%)

As At

201132797G

SINGAPORE

PINEHILLS (SINGAPORE) PTE. LTD.

100.00

31/03/2014

 

 

 

DIRECTORS



DIRECTOR 1

Name Of Subject

:

MR. SENTHILNATHAN VISWANATHAN

Address

:

101, CECIL STREET, 02-11, TONG ENG BUILDING, 069533, SINGAPORE.

IC / PP No

:

S2687325H

Nationality

:

SINGAPOREAN

Date of Appointment

:

16/08/2011

 

DIRECTOR 2

 

Name Of Subject

:

MR. DEEPAK KOTHARI

Address

:

24/19, THE MALL KANPUR, 208001, INDIA.

IC / PP No

:

Z1174842

Nationality

:

INDIAN

Date of Appointment

:

21/05/2008

MANAGEMENT

 

 

 

1)

Name of Subject

:

SENTHILNATHAN VISWANATHAN

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

T RAVI & CO.

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MR. SOMESH GANERIWAL

IC / PP No

:

S2769756I

Address

:

82, JALAN DAUD, 07-04, WINDY HEIGHTS, 419592, SINGAPORE.

 

2)

Company Secretary

:

MR. SOMESH GANERIWAL

IC / PP No

:

S2769756I

Address

:

82, JALAN DAUD, 07-04, WINDY HEIGHTS, 419592, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BANK OF INDIA

 

2)

Name

:

CITIBANK N.A.

 

3)

Name

:

DBS BANK LTD

 

4)

Name

:

HABIB BANK LIMITED

 

5)

Name

:

INDIAN BANK

 

6)

Name

:

INDIAN OVERSEAS BANK

 

7)

Name

:

CITIBANK BHD

 

8)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200807142

01/08/2008

N/A

BANK OF INDIA

-

Unsatisfied

C201110638

25/08/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201110639

25/08/2011

N/A

INDIAN OVERSEAS BANK

-

Unsatisfied

C201204804

03/05/2012

N/A

INDIAN BANK

-

Unsatisfied

C201205380

17/05/2012

N/A

CITIBANK BHD

-

Unsatisfied

C201205384

17/05/2012

N/A

CITIBANK BHD

-

Unsatisfied

C201206097

05/06/2012

N/A

DBS BANK LTD

-

Unsatisfied

C201206098

05/06/2012

N/A

DBS BANK LTD

-

Unsatisfied

C201208148

20/07/2012

N/A

HABIB BANK LIMITED

-

Unsatisfied

C201208154

20/07/2012

N/A

HABIB BANK LIMITED

-

Unsatisfied

C201209625

24/08/2012

N/A

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

C201209627

24/08/2012

N/A

UNITED OVERSEAS BANK LIMITED

-

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

:

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

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES

 

OPERATIONS

 

Goods Traded

:

METAL, STEEL, COMMODITY PRODUCTS

 

Total Number of Employees:

 

YEAR

2015

2012

2011

2010


N/A

N/A

N/A

COMPANY

n/a

3

3

2

 

Branch

:

NO

 

Other Information:

The Subject is principally engaged in the (as a / as an) trading of metal, steel, commodity products. 

The Subject sells commodity products such as steel, metal & scraps. 


CURRENT INVESTIGATION


Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62232216

Match

:

N/A

Address Provided by Client

:

101 CECIL STREET, 11-01 TONG ENG BUILDING,069533,SINGAPORE

Current Address

:

101 CECIL STREET, 11-01 TONG ENG BUILDING, 069533, SINGAPORE.

Match

:

YES

 

Other Investigations

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

She refused to disclose the Subject's number of employees.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

3.59%

]

Profit/(Loss) Before Tax

:

Decreased

[

62.73%

]

Return on Shareholder Funds

:

Unfavourable

[

9.30%

]

Return on Net Assets

:

Acceptable

[

15.55%

]

The higher turnover could be attributed to the favourable market condition.The Subject's profit fell sharply because of the high operating costs incurred. 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

:

Nil

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

141 Days

]

Creditors Ratio

:

Favourable

[

42 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

[

1.39 Times

]

Current Ratio

:

Unfavourable

[

1.39 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

:

Unfavourable

[

2.77 Times

]

Gearing Ratio

:

Acceptable

[

0.95 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject's gearing was slightly high. The Subject is utilising the leverage concept to fund its expansion. However, the high gearing has added financial risks to the Subject. It will be more vulnerable in times of economy downturn.

Overall Assessment :

Although the Subject's turnover had increased, its profits had declined over the same corresponding period. This could be due to the stiffer market competition and / or higher operating costs which lowered the Subject's profit margin. 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. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing was slightly high and its financial risk was also high. If no plans are made to reduce its gearing, the Subject's performance may deteriorate in the coming year.

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 2008, the Subject is a Private Limited company, focusing on trading of metal, steel, commodity products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. The Subject is a large entity with strong capital position of SGD 10,000,020. We are confident with the Subject's business and its future growth prospect. Having strong support from its shareholder has enabled the Subject to remain competitive despite the challenging business environment. 

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. 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. 

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. 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 gearing level of the Subject is slightly high, therefore it faces moderate financial risk. Given a positive net worth standing at USD 13,917,866, the Subject should be able to maintain its business in the near terms. 

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. 

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts. 

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.

KOTHARI PRODUCTS SINGAPORE PRIVATE LIMITED

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

2010-03-31

Months

12

12

12

12

12

Consolidated Account

GROUP

GROUP

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

SUMMARY

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

108,886,002

105,116,076

88,026,032

52,773,269

14,618,767

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

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

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

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

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

Total Turnover

108,886,002

105,116,076

88,026,032

52,773,269

14,618,767

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

1,383,473

3,711,692

1,427,367

1,005,971

132,620

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,383,473

3,711,692

1,427,367

1,005,971

132,620

Taxation

(88,514)

(537,528)

(292,324)

(151,000)

(11,000)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

1,294,959

3,174,164

1,135,044

854,971

121,620

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

5,092,651

2,273,653

1,138,609

148,601

26,981

Prior year adjustment

-

(355,166)

-

135,037

-

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

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

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

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

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

As restated

5,092,651

1,918,487

1,138,609

283,638

26,981

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

6,387,610

5,092,651

2,273,653

1,138,609

148,601

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

6,387,610

5,092,651

2,273,653

1,138,609

148,601

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

780,840

844,870

-

-

-

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

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

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

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

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

780,840

844,870

-

-

-

 

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

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

 

 

 

BALANCE SHEET

 

 

KOTHARI PRODUCTS SINGAPORE PRIVATE LIMITED

 

ASSETS EMPLOYED:

FIXED ASSETS

52,066

11,031

23,176,083

17,558

5,002

Investment properties

186,269

92,014

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

186,269

92,014

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

238,335

103,045

23,176,083

17,558

5,002

Stocks

-

-

-

-

107,646

Trade debtors

41,970,824

31,718,212

-

9,015,196

3,664,076

Other debtors, deposits & prepayments

449,702

673,295

-

6,088

519,421

Short term deposits

5,826,591

5,355,330

-

1,117,784

994,431

Cash & bank balances

402,070

130,169

-

1,320,408

237,505

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

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

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

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

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

TOTAL CURRENT ASSETS

48,649,187

37,877,006

36,646,983

11,459,476

5,523,079

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

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

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

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

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

TOTAL ASSET

48,887,522

37,980,051

59,823,066

11,477,034

5,528,081

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

12,660,215

8,981,028

-

3,825,107

4,472,864

Other creditors & accruals

105,463

40,495

-

66,397

95,870

Short term borrowings/Term loans

-

-

-

2,647,212

106,875

Other borrowings

13,177,812

8,339,858

-

-

-

Bill & acceptances payable

8,834,598

7,428,645

-

-

-

Provision for taxation

191,567

571,767

-

151,501

14,207

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

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

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

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

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

TOTAL CURRENT LIABILITIES

34,969,655

25,361,793

47,549,393

6,690,217

4,689,816

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

13,679,532

12,515,213

(10,902,410)

4,769,259

833,263

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

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

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

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

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

TOTAL NET ASSETS

13,917,867

12,618,258

12,273,673

4,786,817

838,265

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

7,614,662

7,614,662

10,000,020

3,783,245

689,664

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

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

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

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

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

TOTAL SHARE CAPITAL

7,614,662

7,614,662

10,000,020

3,783,245

689,664

Exchange equalisation/fluctuation reserve

(84,406)

(89,055)

-

-

-

Retained profit/(loss) carried forward

6,387,610

5,092,651

2,273,653

1,138,609

148,601

Others

-

-

-

(135,037)

-

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

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

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

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

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

TOTAL RESERVES

6,303,204

5,003,596

2,273,653

1,003,572

148,601

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

13,917,866

12,618,258

12,273,673

4,786,817

838,265

Others

1

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

1

-

-

-

-

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

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

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

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

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

13,917,867

12,618,258

12,273,673

4,786,817

838,265

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

KOTHARI PRODUCTS SINGAPORE PRIVATE LIMITED

 

TYPES OF FUNDS

Cash

6,228,661

5,485,499

-

2,438,192

1,231,936

Net Liquid Funds

6,228,661

5,485,499

-

2,438,192

1,231,936

Net Liquid Assets

13,679,532

12,515,213

(10,902,410)

4,769,259

725,617

Net Current Assets/(Liabilities)

13,679,532

12,515,213

(10,902,410)

4,769,259

833,263

Net Tangible Assets

13,917,867

12,618,258

12,273,673

4,786,817

838,265

Net Monetary Assets

13,679,531

12,515,213

(10,902,410)

4,769,259

725,617

BALANCE SHEET ITEMS

Total Borrowings

13,177,812

8,339,858

-

2,647,212

106,875

Total Liabilities

34,969,656

25,361,793

47,549,393

6,690,217

4,689,816

Total Assets

48,887,522

37,980,051

59,823,066

11,477,034

5,528,081

Net Assets

13,917,867

12,618,258

12,273,673

4,786,817

838,265

Net Assets Backing

13,917,866

12,618,258

12,273,673

4,786,817

838,265

Shareholders' Funds

13,917,866

12,618,258

12,273,673

4,786,817

838,265

Total Share Capital

7,614,662

7,614,662

10,000,020

3,783,245

689,664

Total Reserves

6,303,204

5,003,596

2,273,653

1,003,572

148,601

LIQUIDITY (Times)

Cash Ratio

0.18

0.22

-

0.36

0.26

Liquid Ratio

1.39

1.49

-

1.71

1.15

Current Ratio

1.39

1.49

0.77

1.71

1.18

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

-

0

3

Debtors Ratio

141

110

-

62

91

Creditors Ratio

42

31

-

26

112

SOLVENCY RATIOS (Times)

Gearing Ratio

0.95

0.66

-

0.55

0.13

Liabilities Ratio

2.51

2.01

3.87

1.40

5.59

Times Interest Earned Ratio

2.77

5.39

-

0.00

0.00

Assets Backing Ratio

1.83

1.66

1.23

1.27

1.22

PERFORMANCE RATIO (%)

Operating Profit Margin

1.27

3.53

1.62

1.91

0.91

Net Profit Margin

1.19

3.02

1.29

1.62

0.83

Return On Net Assets

15.55

36.11

11.63

21.02

15.82

Return On Capital Employed

15.55

36.11

11.63

21.02

15.82

Return On Shareholders' Funds/Equity

9.30

25.16

9.25

17.86

14.51

Dividend Pay Out Ratio (Times)

0.00

0.00

-

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

-

0

0

 

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.66

UK Pound

1

Rs.100.50

Euro

1

Rs.71.31

 

INFORMATION DETAILS

 

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.