MIRA INFORM REPORT

 

 

Report No. :

311955

Report Date :

12.03.2015

 

IDENTIFICATION DETAILS

 

Name :

BASTEI LUBBE AG

 

 

Registered Office :

Schanzenstr. 6-20 D 51063 Köln

 

 

Country :

Germany

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

1949

 

 

Com. Reg. No.:

HRB 79249

 

 

Legal Form :

Public limited company

 

 

Line of Business :

  • Book publishing
  • Publishing of newspapers

 

 

No. of Employee :

288

 

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 – September 30, 2014

 

Country Name

Previous Rating

(30.06.2014)

Current Rating

(30.09.2014)

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, has 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 2013. The new German government introduced a minimum wage of $11 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%. 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 hopes to replace nuclear power with renewable energy. 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

 

BASTEI LUBBE AG

 

Kornharpener Str. 126, D 44791 Bochum

 

The subject of your inquiry is a branch. We are reporting on the headquarters.

 

Company Status:          active

                                    Schanzenstr. 6-20

                                    D 51063 Köln

                                    Telephone:0221/8200-0

                                    Telefax:  0221/8200-1500

                                    Homepage: www.luebbe.de

                                     E-mail:   webmaster@luebbe.de

 

 VAT no.:                      DE121961052

 Tax ID number:             218/5802/0711

 

 

CONCLUSION

 

 Business relations are permissible.

 

 LEGAL FORM              Public limited company

 Date of foundation:      1949

 Registered on:             14.08.2013

 Commercial Register:   Local court 50939 Köln

 under:                          HRB 79249

 

 Share capital:               EUR         13,300,000.00

 

                        The company is listed on the stock market.

 

 Shareholder:

                      Birgit Lübbe

                      An der Lohe 30

                      D 51465 Bergisch Gladbach

                      born: 02.03.1968

                      Share:                              48.870 %

 Shareholder:

                      Diana Roggen

                      D 51061 Köln

                      Share:                               3.010 %

 Shareholder:

                      Andreas Roggen

                      D 51061 Köln

                      Share:                               3.010 %

 Shareholder:

                      Eva Meinecke

                      D 51061 Köln

                      Share:                               3.010 %

 President of the Board of Directors:

                      Thomas Schierack

                      D 50968 Köln

                      authorized to jointly represent the company

                      born: 04.02.1958

                      Profession: Solicitor

                      Marital status: single

 Member of the Board of Directors:

                      Jörg Plathner

                      D 70174 Stuttgart

                      born: 23.07.1965

                      Profession: Management expert

                      Marital status: unknown

 Member of the Board of Directors:

                      Klaus Kluge

                      D 50667 Köln

                      authorized to jointly represent the company

                      born: 05.03.1958

 Member of the Board of Directors:

                      Felix Rudloff

                      D 51063 Köln

                      authorized to jointly represent the company

                      born: 14.05.1971

 President of the Supervisory Board:

                      Dr.rer.pol. Friedrich Wehrle

                      Sprollstr. 22c

                      D 70597 Stuttgart

                      born: 26.02.1952

                      Profession: Fully qualified merchant

                      Marital status: married

 Vice-president of the Supervisory Board:

                      Prof.Dr. Michael Nelles

                      Barkhovenallee 80d

                      D 45239 Essen

                      born: 14.02.1966

                      Marital status: married

 Member of the Supervisory Board:

                      Prof. Dr. Gordian Nepomuk Hasselblatt

                      Hauptstr. 67

                      D 50996 Köln

                      born: 03.09.1961

                      Profession: Solicitor

                      Marital status: married

 Proxy:

                      Bernd Winkens

                      D 51643 Gummersbach

                      authorized to jointly represent the company

                      born: 06.01.1959

 Proxy:

                      Kathrin Völker

                      D 45127 Essen

                      authorized to jointly represent the company

                      born: 13.02.1969

                      Profession: Management expert

                      Marital status: single

 Proxy:

                      Marco Schneiders

                      D 51469 Bergisch Gladbach

                      authorized to jointly represent the company

                      born: 19.11.1969

 Proxy:

                      Marc Sieper

                      Gewerbestr. 19

                      D 58256 Ennepetal

                      authorized to jointly represent the company

                      born: 02.02.1970

 Proxy:

                      Mathias Siebel

                      Mainzer Str. 19

                      D 50678 Köln

                      authorized to jointly represent the company

                      born: 10.09.1976

 Proxy:

                      Andrea Ludorf

                      D 51371 Leverkusen

                      authorized to jointly represent the company

                      born: 07.04.1976

 Proxy:

                      Franz Starmanns

                      D 51427 Bergisch Gladbach

                      authorized to jointly represent the company

                      born: 04.10.1969

 Proxy:

                      Ricarda Witte-Masuhr

                      D 51519 Odenthal

                      authorized to jointly represent the company

                      born: 02.09.1979

 Proxy:

                      Rita Bollig

                      D 51063 Köln

                      authorized to jointly represent the company

                      born: 05.11.1971

 Proxy:

                      Barbara Fischer

                      D 51519 Odenthal

                      authorized to jointly represent the company

                      born: 24.07.1959

 Proxy:

                      Mario Giordano

                      D 51063 Köln

                      authorized to jointly represent the company

                      born: 30.05.1963

 Proxy:

                      Marco Kaselofsky

                      D 40699 Erkrath

                      authorized to jointly represent the company

                      born: 13.01.1975

 Proxy:

                      Sascha Heinen

                      Uerdinger Str. 62

                      D 47799 Krefeld

                      authorized to jointly represent the company

                      born: 02.02.1977

 

 Further functions/participations of Klaus Kluge (Member of the

 Board of Directors)

 Limited partner:

                      Das Kind Filmproduktion GmbH & Co. KG

                      Kronberger Str. 10

                      D 14193 Berlin

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Total cap.         EUR              8,225.00

                      contribution:

                      Share:             EUR                100.00

                      Registered

                      on:         24.01.2011

                      Reg. data:  14057 Berlin, HRA 44806 B

 

 

COMPANY HISTORY

 

 1949 - 1954                               Ilse Tormin

                                                D 50667 Köln

                                                Unregistered commercial enterprise

 1954 - 1973                              Gustav H. Lübbe

                                                D 51427 Bergisch Gladbach

                                                Sole proprietorship

 01.10.1973 - 18.02.1983            BASTEI-VERLAG Gustav H. Lübbe

                                                D 50667 Köln

                                                Limited partnership

 18.02.1983 - 28.12.1999            BASTEI-VERLAG Gustav H. Lübbe GmbH & Co.

                                                Scheidtbachstr. 25-31

                                                D 51469 Bergisch Gladbach

                                                Ltd partnership with priv. ltd. company as general partner

 28.12.1999 - 20.01.2010            Verlagsgruppe Lübbe GmbH & Co. KG

                                                Scheidtbachstr. 25-31

                                                D 51469 Bergisch Gladbach

                                                Ltd partnership with priv. ltd. company as general partner

 20.01.2010 - 14.08.2013            Bastei Lübbe GmbH & Co. KG

                                                Schanzenstr. 6-20

                                                D 51063 Köln

                                                Ltd partnership with priv. ltd. company as general partner

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

58110   Book publishing

5813    Publishing of newspapers

 

 

BRANCHES AND FACTORIES

 

 Branch:

                      Bastei Lübbe AG

                      Kornharpener Str. 126

                      D 44791 Bochum

                      TEL.: 0234/95987-0

                      FAX.: 0234/95987-49

 

 

PARTICIPATIONS

 

 Limited partner:

                      Buch- und Presse-Großvertrieb Hamburg

                      G.m.b.H. & Co. KG

                      Neuer Höltigbaum 2

                      D 22143 Hamburg

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR            252,700.00

                      contribution:

                      Share:             EUR             12,000.00

                      Reg. data:  18.03.1971

                                  Local court 20355 Hamburg

                                  HRA 69784

 Limited partner:

                      V.V. Vertriebsvereinigung Berliner Zeitungs-

                      und Zeitschriftengrossisten GmbH & Co.

                      Kommanditgesellschaft

                      Egelingzeile 6

                      D 12103 Berlin

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR            110,000.00

                      contribution:

                      Share:             EUR              1,100.00

                      Reg. data:  27.06.1967

                                  Local court 14057 Berlin

                                  HRA 2874 B

 Limited partner:

                      Das Kind Filmproduktion GmbH & Co. KG

                      Kronberger Str. 10

                      D 14193 Berlin

                      Legal form: Ltd partnership with priv. ltd.

                                  company as general partner

                      Company Status: active

                      Total cap.         EUR              8,225.00

                      contribution:

                      Share:             EUR                500.00

                      Reg. data:  24.01.2011

                                  Local court 14057 Berlin

                                  HRA 44806 B

 Shareholder:

                      Siebter Himmel Bastei Lübbe GmbH

                      Brüsseler Str. 67

                      D 50672 Köln

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             55,000.00

                      Share:             EUR             55,000.00

                      Reg. data:  23.12.1971

                                  Local court 50939 Köln

                                  HRB 45577

 Shareholder:

                      PRÄSENTA PROMOTION INTERNATIONAL GmbH

                      Konrad-Adenauer-Str. 72-74

                      D 42651 Solingen

                      Post Box:

                      10 13 21

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            105,010.00

                      Share:             EUR             52,505.00

                      Reg. data:  04.09.1998

                                  Local court 42103 Wuppertal

                                  HRB 16138

 Shareholder:

                      Ehrenwirth GmbH

                      An der Lohe 30

                      D 51465 Bergisch Gladbach

                      Legal form: Private limited company

                      Company Status: in liquidation

                      since:          08.01.2015

                      Share capital:     EUR             26,000.00

                      Share:             EUR             26,000.00

                      Reg. data:  18.12.2000

                                  Local court 50939 Köln

                                  HRB 47410

 Shareholder:

                      Bastei Media GmbH

                      Erich-Kästner-Str. 1a

                      D 99094 Erfurt

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,000.00

                      Share:             EUR             25,000.00

                      Reg. data:  24.08.2006

                                  Local court 07745 Jena

                                  HRB 500587

 Shareholder:

                      Daedalic Entertainment GmbH

                      Papenreye 51

                      D 22453 Hamburg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             38,000.00

                      Share:             EUR             19,380.00

                      Reg. data:  29.03.2007

                                  Local court 20355 Hamburg

                                  HRB 100606

 Shareholder:

                      H PR Bild und Ton GmbH

                      Schanzenstr. 30

                      D 51063 Köln

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,000.00

                      Share:             EUR              6,250.00

                      Reg. data:  20.01.2014

                                  Local court 50939 Köln

                                  HRB 80469

 Shareholder:

                      Presse-Vertrieb Mecklenburg West Verwaltung

                      GmbH

                      Zittower Str. 3

                      D 19067 Leezen

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             76,693.78

                      Share:                EUR              1,533.88

                      Reg. data:  21.08.1991

                                  Local court 19053 Schwerin

                                  HRB 644

 Shareholder:

                      Presse-Vertrieb Halle Verwaltungs GmbH

                      Brehnaer Str. 14

                      D 06188 Landsberg

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             76,693.78

                      Share:             EUR              1,533.88

                      Reg. data:  27.10.1992

                                  Local court 39576 Stendal

                                  HRB 204753

 

 

FINANCIAL INFORMATION

 

 Payment experience:    within agreed terms

 

 Negative information:   We have no negative information at hand.

 

 Balance sheet year:      2013/2014

 

 

 

REAL ESTATE

 

 Type of ownership:       Tenant

 Address                       Schanzenstr. 6-20

                                    D 51063 Köln

 

 Real Estate of:              Felix Rudloff

 Type of ownership:       Tenant

 Address

                                    D 51063 Köln

 

 Land register documents were not available.

 

 

BANKERS

 

 Principal bank

 COMMERZBANK VORMALS DRESDNER BANK, 50450 KÖLN

 Sort. code: 37080040

 BIC: DRESDEFF370

 

 Further banks

 KREISSPARKASSE KÖLN, 51469 BERGISCH GLADBACH

 Sort. code: 37050299, Account no.: 0311008500

 BIC: COKSDE33XXX, IBAN: DE65370502990311008500

 DEUTSCHE BANK, 50587 KÖLN

 Sort. code: 37070060, Account no.: 6301659

 BIC: DEUTDEDKXXX, IBAN: DE12370700600630165900

 POSTBANK, 51222 KÖLN

 Sort. code: 37010050, Account no.: 9787502

 BIC: PBNKDEFFXXX, IBAN: DE87370100500009787502

 

 

FINANCIAL FIGURES

 

 Turnover:            2012/2013          EUR         98,329,887.00

                      2013/2014          EUR        107,533,977.00

 Profit:              2012/2013          EUR          7,283,051.00

                      2013/2014          EUR          7,560,764.00

 further business figures:

 Equipment:                              EUR          1,634,899.00

 Ac/ts receivable:                       EUR         20,049,316.00

 Liabilities:                            EUR         41,418,322.00

 Employees:                                                    288

 - thereof permanent staff:                                    288

 

 

BALANCE SHEETS   

 

 Balance sheet ratios                 01.04.2013 - 31.03.2014

 Equity ratio [%]:                       45.20

 Liquidity ratio:                          0.69

 Return on total capital [%]:       9.46

 Balance sheet grade:                2.2

 

 Balance sheet ratios                 01.04.2012 - 31.03.2013

 Equity ratio [%]:                       23.54

 Liquidity ratio:                          0.41

 Return on total capital [%]:       9.51

 Balance sheet grade:                2.8

 

 Balance sheet ratios                 01.04.2011 - 31.03.2012

 Equity ratio [%]:                       24.19

 Liquidity ratio:                          0.41

 Return on total capital [%]:       9.16

 Balance sheet grade:                2.8

 

 Balance sheet ratios                 01.04.2010 - 31.03.2011

 Equity ratio [%]:                       36.17

 Liquidity ratio:                          0.72

 Return on total capital [%]:        13.68

 Balance sheet grade:                2.1

 

 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:      01.04.2013 - 31.03.2014

 

 ASSETS                                  EUR        103,890,743.09

  Fixed assets                           EUR         16,968,114.31

   Intangible assets                     EUR         10,125,315.18

    Concessions, licences, rights        EUR          7,976,004.00

    Goodwill                             EUR          1,659,238.00

    Advance payments for intang. assets  EUR            490,073.18

   Tangible assets                       EUR          2,776,273.01

    Land / similar rights                EUR          1,105,019.00

    Plant / machinery                    EUR             32,806.00

    Other tangible assets / fixtures and

    fittings                             EUR          1,634,898.51

    Advance payments made / construction

    in progress                          EUR              3,549.50

   Financial assets                      EUR          4,066,526.12

    Shares in participations /

    subsidiaries and the like            EUR          3,266,526.12

     Shares in related companies         EUR            547,331.20

     Shares in investee companies        EUR          2,719,194.92

    Other loans                          EUR            800,000.00

  Items between fixed assets and current

  assets                                 EUR         25,451,447.94

  Current assets                         EUR         61,096,764.86

   Stocks                                EUR         18,884,156.74

    Raw materials, consumables and

    supplies                             EUR            277,267.13

    Finished goods / work in progress    EUR         18,400,947.00

    Advance payments made                EUR            205,942.61

   Accounts receivable                   EUR         20,049,316.20

    Trade debtors                        EUR         14,526,576.66

    Amounts due from related companies   EUR            388,125.99

    Amounts due from investee companies  EUR          1,321,857.38

    Other debtors and assets             EUR          3,812,756.17

   Investments in current assets         EUR         10,000,000.00

    Other investments                    EUR         10,000,000.00

   Liquid means                          EUR         12,163,291.92

  Remaining other assets                 EUR            374,415.98

   Accruals (assets)                     EUR            374,415.98

 

 LIABILITIES                             EUR        103,890,743.09

  Shareholders' equity                   EUR         47,868,265.10

   Capital                               EUR         13,249,700.00

    Subscribed capital (share capital)   EUR         13,300,000.00

    Other capital                        EUR            -50,300.00

   Reserves                              EUR         27,057,800.71

    Capital reserves                     EUR         27,007,500.71

    Other / unspecified reserves         EUR             50,300.00

   Balance sheet profit/loss (+/-)       EUR          7,560,764.39

    Balance sheet profit / loss          EUR          7,560,764.39

  Provisions                             EUR         14,604,155.91

   Provisions for taxes                  EUR          2,539,728.07

   Other / unspecified provisions        EUR         12,064,427.84

  Liabilities                            EUR         41,418,322.08

   Financial debts                       EUR         30,000,000.00

    Loans / obligations / debentures     EUR         30,000,000.00

   Other liabilities                     EUR         11,418,322.08

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          9,971,567.94

    Liabilities due to shareholders      EUR                  0.00

    Unspecified other liabilities        EUR          1,446,754.14

     thereof liabilities from tax /

     financial authorities               EUR            288,139.48

     thereof liabilities from social

     security                            EUR                  0.00

  Guarantees and other commitments       EUR          1,500,000.00

   Guarantees / warranties               EUR          1,500,000.00

    Guarantees                           EUR          1,500,000.00

 

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

 Code (HGB)

  Sales                                  EUR        107,533,977.03

  Inventory change + own costs (+/-)     EUR          1,066,463.45

   Inventory change (+/-)                EUR          1,066,463.45

  Other operating income                 EUR          1,135,648.51

  Cost of materials                      EUR         49,064,279.61

   Raw materials and supplies, purchased

   goods                                 EUR            813,134.08

   Purchased services                    EUR         48,251,145.53

  Gross result (+/-)                     EUR         60,671,809.38

  Staff expenses                         EUR         19,355,487.81

   Wages and salaries                    EUR         16,523,568.78

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          2,831,919.03

  Total depreciation                     EUR          1,998,880.78

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          1,998,880.78

  Other operating expenses               EUR         24,706,243.28

  Operating result from continuing

  operations                             EUR         14,611,197.51

  Result from participating interests

  (+/-)                                  EUR            400,140.52

   Expenses / income from participations EUR            400,140.52

    Income from related companies        EUR            400,140.52

  Interest result (+/-)                  EUR         -2,075,023.28

   Interest and similar income           EUR             69,324.38

    thereof from related companies       EUR             29,102.42

   Interest and similar expenses         EUR          2,144,347.66

  Financial result (+/-)                 EUR         -1,674,882.76

  Result from ordinary operations (+/-)  EUR         12,936,314.75

  Extraordinary expenses                 EUR          2,109,766.78

  Extraordinary result (+/-)             EUR         -2,109,766.78

  Income tax / refund of income tax (+/-)EUR         -3,286,648.87

  Other taxes / refund of taxes          EUR             20,865.29

  Tax (+/-)                              EUR         -3,265,783.58

  Annual surplus / annual deficit        EUR          7,560,764.39

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.04.2012 - 31.03.2013

 

 ASSETS                                  EUR         78,391,344.63

  Fixed assets                           EUR         15,751,271.68

   Intangible assets                     EUR          9,689,845.00

    Concessions, licences, rights        EUR          7,891,728.84

    Goodwill                             EUR          1,784,471.16

    Advance payments for intang. assets  EUR             13,645.00

   Tangible assets                       EUR          2,249,947.51

    Land / similar rights                EUR            450,850.00

    Plant / machinery                    EUR             32,374.00

    Other tangible assets / fixtures and

    fittings                             EUR          1,766,723.51

   Financial assets                      EUR          3,811,479.17

    Shares in participations /

    subsidiaries and the like            EUR          3,011,479.17

     Shares in related companies         EUR            542,284.25

     Shares in investee companies        EUR          2,469,194.92

    Other loans                          EUR            800,000.00

  Current assets                         EUR         62,326,601.03

   Stocks                                EUR         42,310,864.63

    Raw materials, consumables and

    supplies                             EUR            353,408.67

    Finished goods / work in progress    EUR         17,334,483.55

    Advance payments made                EUR          4,109,005.35

    Other / unspecified stocks           EUR         20,513,967.06

   Accounts receivable                   EUR         19,937,182.62

    Trade debtors                        EUR          4,713,138.60

    Amounts due from related companies   EUR            180,000.00

    Amounts due from investee companies  EUR             44,127.70

    Amounts due from affiliated companiesEUR              3,469.99

    Other debtors and assets             EUR         14,996,446.33

   Liquid means                          EUR             78,553.78

  Remaining other assets                 EUR            313,471.92

   Accruals (assets)                     EUR            313,471.92

 

 LIABILITIES                             EUR         78,391,344.63

  Shareholders' equity                   EUR         15,853,750.71

   Capital                               EUR          1,533,875.65

    Limited partner's capital / capital

    of partially liable partner (LP)     EUR          1,533,875.65

   Reserves                              EUR         14,319,875.06

  Items between shareholders' equity and

  debt capital                           EUR             81,000.00

   Balancing items for capitalised own

   shares in cos. acting as general

   partners                              EUR             81,000.00

  Provisions                             EUR          9,566,996.88

   Provisions for taxes                  EUR            362,053.03

   Other / unspecified provisions        EUR          9,204,943.85

  Liabilities                            EUR         52,889,597.04

   Financial debts                       EUR         36,164,285.31

    Liabilities due to banks             EUR          6,164,285.31

    Loans / obligations / debentures     EUR         30,000,000.00

   Other liabilities                     EUR         16,725,311.73

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR         11,225,875.05

    Liabilities due to shareholders      EUR          3,964,286.79

    Unspecified other liabilities        EUR          1,535,149.89

     thereof liabilities from tax /

     financial authorities               EUR            270,910.56

     thereof liabilities from social

     security                            EUR                447.52

 

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

 Code (HGB)

  Sales                                  EUR         98,329,887.16

  Inventory change + own costs (+/-)     EUR         -1,339,025.35

   Inventory change (+/-)                EUR         -1,339,025.35

  Other operating income                 EUR            627,988.32

  Cost of materials                      EUR         46,595,657.99

   Raw materials and supplies, purchased

   goods                                 EUR            996,386.74

   Purchased services                    EUR         45,599,271.25

  Gross result (+/-)                     EUR         51,023,192.14

  Staff expenses                         EUR         15,303,202.57

   Wages and salaries                    EUR         13,067,487.52

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          2,235,715.05

  Total depreciation                     EUR          2,247,412.25

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          2,247,412.25

  Other operating expenses               EUR         23,619,125.31

  Operating result from continuing

  operations                             EUR          9,853,452.01

  Result from participating interests

  (+/-)                                  EUR          1,076,395.51

   Expenses / income from participations EUR          1,076,395.51

    Income from related companies        EUR          1,076,395.51

  Interest result (+/-)                  EUR         -2,108,043.88

   Interest and similar income           EUR             37,743.83

   Interest and similar expenses         EUR          2,145,787.71

  Other financial result                 EUR           -100,000.00

   Depreciation on financial assets and

   marketable securities                 EUR            100,000.00

  Financial result (+/-)                 EUR         -1,131,648.37

  Result from ordinary operations (+/-)  EUR          8,721,803.64

  Income tax / refund of income tax (+/-)EUR         -1,419,920.55

  Other taxes / refund of taxes          EUR            -18,832.19

  Tax (+/-)                              EUR         -1,438,752.74

  Annual surplus / annual deficit        EUR          7,283,050.90


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.75

UK Pound

1

Rs.94.60

Euro

1

Rs.67.10

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

SDA

 

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.