MIRA INFORM REPORT

 

 

Report No. :

329335

Report Date :

30.06.2015

 

IDENTIFICATION DETAILS

 

Name :

LIFE TECHNOLOGIES HOLDINGS PTE. LTD.

 

 

Formerly Known As :

INVITROGEN SINGAPORE PTE LTD (01/10/2011)

INVITROGEN (SINGAPORE) PTE LTD (21/08/2001)

 

 

Registered Office :

33, Marsiling Ind Estate Road, 3, 07-06, 739256

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

07.07.2001

 

 

Com. Reg. No.:

200104491-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacture, Distribution, Sales And Service Of In-Vitro Diagnostic Medical Devices.

 

 

No. of Employees :

80 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

56-70

A

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

Fairly Large

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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 of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 


 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200104491-K

COMPANY NAME

:

LIFE TECHNOLOGIES HOLDINGS PTE. LTD.

FORMER NAME

:

INVITROGEN SINGAPORE PTE LTD (01/10/2011)
INVITROGEN (SINGAPORE) PTE LTD (21/08/2001)

INCORPORATION DATE

:

07/07/2001

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

33, MARSILING IND ESTATE ROAD, 3, 07-06, 739256, SINGAPORE.

BUSINESS ADDRESS

:

BLOCK 33, MARSILING INDUSTRIAL ESTATE ROAD 3, 07-06, 739256, SINGAPORE.

TEL.NO.

:

65-68618638

FAX.NO.

:

65-68619391

WEB SITE

:

WWW.LIFETECHNOLOGIES.COM

CONTACT PERSON

:

VINOD KUMAR DEWAN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURE, DISTRIBUTION, SALES AND SERVICE OF IN-VITRO DIAGNOSTIC MEDICAL DEVICES.

ISSUED AND PAID UP CAPITAL

:

112,614,306.00 ORDINARY SHARE, OF A VALUE OF SGD 112,614,306.00

SALES

:

USD 531,208,654 [2013]

NET WORTH

:

USD 164,119,605 [2013]

STAFF STRENGTH

:

80 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MATURE

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The Subject is principally engaged in the (as a / as an) manufacture, distribution, sales and service of in-vitro diagnostic medical devices..

 

The immediate holding company of the Subject is APPLIED BIOSYSTEMS B.V., a company incorporated in NETHERLANDS.

 

Share Capital History

Date

Issue & Paid Up Capital

29/06/2015

SGD 112,614,306.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

APPLIED BIOSYSTEMS B.V.

HOOGEVEENENWEG 100, 2913, LV NIEUWERKERK A/D IJSSEL, THE, NETHERLANDS.

T09UF1663

112,614,306.00

100.00

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

------

112,614,306.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. VINOD KUMAR DEWAN

Address

:

98, CELTIC CRESCENT ELLERSILE, AUCKLAND-1051, NEW ZEALAND.

IC / PP No

:

LN420628

Nationality

:

NEW ZEALANDER

Date of Appointment

:

01/12/2009

 

DIRECTOR 2

 

Name Of Subject

:

GENOFFIR MAUD MACLEOD

Address

:

57, FOTHERINGAY ROAD GLASGOW, G41 4NN, SCOTLAND, UNITED KINGDOM.

IC / PP No

:

099057983

Nationality

:

BRITISH

Date of Appointment

:

21/12/2009

 

DIRECTOR 3

 

Name Of Subject

:

JOYDEEP GOSWAMI

Address

:

15, ARDMORE PARK, 23-04, ARDMORE PARK, 259959, SINGAPORE.

IC / PP No

:

G3002713U

Nationality

:

INDIAN

Date of Appointment

:

30/04/2014

 

DIRECTOR 4

 

Name Of Subject

:

ANG ENG KHOON

Address

:

271C, PUNGGOL WALK, 06-537, 823271, KUALA LANGAT, SINGAPORE.

IC / PP No

:

S7213787F

Nationality

:

SINGAPOREAN

Date of Appointment

:

30/04/2014



MANAGEMENT

 

1)

Name of Subject

:

VINOD KUMAR DEWAN

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

PECK JEN JEN

IC / PP No

:

S7719162C

Address

:

940, HOUGANG STREET 92, 13-17, 530940, SINGAPORE.

 

BANKING


No Banker found in our databank.



ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation.

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank 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

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

 

Products manufactured

:

GENETICALLY ENGINEERED PRODUCTS, IN-VITRO DIAGNOSTIC MEDICAL DEVICES

 

Total Number of Employees:

 

YEAR

2015

2014

2013


GROUP

N/A

N/A

N/A

COMPANY

80

80

80

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacture, distribution, sales and service of in-vitro diagnostic medical devices..


The Subject is a global life sciences company that believes in the power of science to transform lives.

To support scientists worldwide, the Subject offers high-quality, innovative solutions—from everyday essentials to instruments—for every lab, every application. All from the most cited life science brands.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68618638

Match

:

N/A

Address Provided by Client

:

BLK 33, MARSILING INDUSTRIAL ESTATE ROAD 3, 07-06,,739256,SINGAPORE

Current Address

:

BLOCK 33, MARSILING INDUSTRIAL ESTATE ROAD 3, 07-06, 739256, SINGAPORE.

Match

:

YES

 

Other Investigations


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


The Subject refused to disclose its bankers.



FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Favourable

[

83.10%

]

Return on Net Assets

:

Favourable

[

85.38%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years. The Subject's management have been efficient in controlling its operating costs. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

39 Days

]

Debtor Ratio

:

Favourable

[

16 Days

]

Creditors Ratio

:

Favourable

[

10 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

1.31 Times

]

Current Ratio

:

Unfavourable

[

1.49 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

:

Favourable

[

259.05 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 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. 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 : STRONG

 

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)



INDUSTRY ANALYSIS

 

INDUSTRY :

MANUFACTURING

In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.

The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.

Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.

In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.

Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.

Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2001, the Subject is a Private Limited company, focusing on manufacture, distribution, sales and service of in-vitro diagnostic medical devices.. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a good reputation in the market. It should have received supports from its regular customers. A paid up capital of SGD 112,614,306 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a moderate size company, the Subject has a total workforce of 80 employees in its business operations. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 164,119,605, the Subject should be able to maintain its business in the near terms.

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 has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market.

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

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

LIFE TECHNOLOGIES HOLDINGS PTE. LTD.

 

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

SUMMARY

SUMMARY

Currency

USD

USD

USD

SGD

SGD

TURNOVER

531,208,654

494,206,889

143,151,555

24,698,751

17,249,462

Other Income

(1,077,173)

1,556,214

1,325,806

-

-

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

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

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

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

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

Total Turnover

530,131,481

495,763,103

144,477,361

24,698,751

17,249,462

Costs of Goods Sold

(302,287,242)

(263,275,182)

(79,481,360)

-

-

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

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

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

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

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

Gross Profit

227,844,239

232,487,921

64,996,001

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

139,580,941

110,769,567

32,175,789

1,127,729

927,712

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

139,580,941

110,769,567

32,175,789

1,127,729

927,712

Taxation

(3,198,285)

(5,216,111)

(2,092,758)

(126,500)

(188,011)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

136,382,656

105,553,456

30,083,031

1,001,229

739,701

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

125,167,037

19,613,581

4,530,550

(107,341,239)

(108,080,940)

Prior year adjustment

(29,283,872)

-

-

-

-

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

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

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

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

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

As restated

95,883,165

19,613,581

4,530,550

(107,341,239)

(108,080,940)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

232,265,821

125,167,037

34,613,581

(106,340,010)

(107,341,239)

DIVIDENDS - Ordinary (paid & proposed)

(155,000,000)

-

(15,000,000)

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

77,265,821

125,167,037

19,613,581

(106,340,010)

(107,341,239)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

540,914

914,924

362,651

-

-

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

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

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

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

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

540,914

914,924

362,651

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

2,411,128

2,588,428

821,120

-

-

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

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

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

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

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

2,411,128

2,588,428

821,120

-

-

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

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

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

 

 

 

 

BALANCE SHEET

 

 

LIFE TECHNOLOGIES HOLDINGS PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

8,714,190

6,842,931

6,878,952

482,007

614,584

Deferred assets

1,212,619

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1,212,619

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

9,926,809

6,842,931

6,878,952

482,007

614,584

Stocks

56,554,761

50,930,749

35,004,006

-

-

Trade debtors

22,711,465

88,599,107

46,963,314

-

-

Other debtors, deposits & prepayments

5,725,668

5,069,789

5,052,592

-

-

Amount due from related companies

373,006,517

167,962,562

60,285,184

-

-

Cash & bank balances

13,594,928

3,911,997

6,600,951

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

471,593,339

316,474,204

153,906,047

9,866,479

9,443,945

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

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

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

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

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

TOTAL ASSET

481,520,148

323,317,135

160,784,999

10,348,486

10,058,529

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

8,621,032

5,845,171

41,527,410

-

-

Other creditors & accruals

10,711,186

9,070,666

5,619,792

-

-

Amounts owing to related companies

284,331,243

86,154,815

-

-

-

Provision for taxation

5,385,333

4,590,619

2,038,830

-

-

Other liabilities

8,351,749

5,565,380

4,445,289

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

317,400,543

111,226,651

53,631,321

4,028,245

4,744,009

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

154,192,796

205,247,553

100,274,726

5,838,234

4,699,936

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

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

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

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

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

TOTAL NET ASSETS

164,119,605

212,090,484

107,153,678

6,320,241

5,314,520

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

86,853,784

86,853,784

86,853,784

112,614,306

112,614,306

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

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

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

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

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

TOTAL SHARE CAPITAL

86,853,784

86,853,784

86,853,784

112,614,306

112,614,306

Retained profit/(loss) carried forward

77,265,821

125,167,037

19,613,581

(106,340,010)

(107,341,239)

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

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

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

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

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

TOTAL RESERVES

77,265,821

125,167,037

19,613,581

(106,340,010)

(107,341,239)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

164,119,605

212,020,821

106,467,365

6,274,296

5,273,067

Deferred taxation

-

69,663

686,313

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

-

69,663

686,313

45,945

41,453

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

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

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

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

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

164,119,605

212,090,484

107,153,678

6,320,241

5,314,520

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

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

 

LIFE TECHNOLOGIES HOLDINGS PTE. LTD.

 

TYPES OF FUNDS

Cash

13,594,928

3,911,997

6,600,951

-

-

Net Liquid Funds

13,594,928

3,911,997

6,600,951

-

-

Net Liquid Assets

97,638,035

154,316,804

65,270,720

5,838,234

4,699,936

Net Current Assets/(Liabilities)

154,192,796

205,247,553

100,274,726

5,838,234

4,699,936

Net Tangible Assets

164,119,605

212,090,484

107,153,678

6,320,241

5,314,520

Net Monetary Assets

97,638,035

154,247,141

64,584,407

5,792,289

4,658,483

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

140,121,855

111,684,491

32,538,440

-

-

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

142,532,983

114,272,919

33,359,560

-

-

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

-

-

Total Liabilities

317,400,543

111,296,314

54,317,634

4,074,190

4,785,462

Total Assets

481,520,148

323,317,135

160,784,999

10,348,486

10,058,529

Net Assets

164,119,605

212,090,484

107,153,678

6,320,241

5,314,520

Net Assets Backing

164,119,605

212,020,821

106,467,365

6,274,296

5,273,067

Shareholders' Funds

164,119,605

212,020,821

106,467,365

6,274,296

5,273,067

Total Share Capital

86,853,784

86,853,784

86,853,784

112,614,306

112,614,306

Total Reserves

77,265,821

125,167,037

19,613,581

(106,340,010)

(107,341,239)

LIQUIDITY (Times)

Cash Ratio

0.04

0.04

0.12

-

-

Liquid Ratio

1.31

2.39

2.22

-

-

Current Ratio

1.49

2.85

2.87

2.45

1.99

WORKING CAPITAL CONTROL (Days)

Stock Ratio

39

38

89

-

-

Debtors Ratio

16

65

120

-

-

Creditors Ratio

10

8

191

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

0.00

-

-

Liabilities Ratio

1.93

0.52

0.51

0.65

0.91

Times Interest Earned Ratio

259.05

122.07

89.72

-

-

Assets Backing Ratio

1.89

2.44

1.23

0.06

0.05

PERFORMANCE RATIO (%)

Operating Profit Margin

26.28

22.41

22.48

4.57

5.38

Net Profit Margin

25.67

21.36

21.01

4.05

4.29

Return On Net Assets

85.38

52.66

30.37

17.84

17.46

Return On Capital Employed

85.38

52.66

30.37

17.84

17.46

Return On Shareholders' Funds/Equity

83.10

49.78

28.26

15.96

14.03

Dividend Pay Out Ratio (Times)

1.14

0.00

0.50

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 63.91

UK Pound

1

Rs. 100.40

Euro

1

Rs. 70.41

 

INFORMATION DETAILS

 

Analysis Done by :

RSM

 

 

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.