MIRA INFORM REPORT

 

 

Report No. :

311892

Report Date :

14.03.2015

 

IDENTIFICATION DETAILS

 

Name :

MCCORMICK INGREDIENTS SOUTHEAST ASIA PRIVATE LIMITED

 

 

Formerly Known As :

BOTANICUS PRIVATE LIMITED (02/04/1992)

 

 

Registered Office :

4, Enterprise Road, 629816

 

 

Country :

Singapore

 

 

Financials (as on) :

30.11.2013

 

 

Date of Incorporation :

06.10.1970

 

 

Com. Reg. No.:

197000904-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of Spices

 

 

No. of Employee :

60

 

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)

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.

:

197000904-G

COMPANY NAME

:

MCCORMICK INGREDIENTS SOUTHEAST ASIA PRIVATE LIMITED

FORMER NAME

:

BOTANICUS PRIVATE LIMITED (02/04/1992)

INCORPORATION DATE

:

06/10/1970

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

4, ENTERPRISE ROAD, 629816, SINGAPORE.

BUSINESS ADDRESS

:

4 ENTERPRISE ROAD,JURONG, 629816, SINGAPORE.

TEL.NO.

:

65-62653433

FAX.NO.

:

65-62653378

WEB SITE

:

WWW.MCCORMICK.COM

CONTACT PERSON

:

RUSSELL EVES ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF SPICES

ISSUED AND PAID UP CAPITAL

:

5,668,449.00 ORDINARY SHARE, OF A VALUE OF SGD 157,836,993.84

SALES

:

SGD 38,466,719 [2013]

NET WORTH

:

SGD 191,796,702 [2013]

BANKER (S)

DBS BANK LTD
MIZUHO CORPORATE BANK LTD

STAFF STRENGTH

:

60 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

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) manufacturing of spices.

 

The immediate holding company of the Subject is MCCORMICK SWITZERLAND GMBH, a company incorporated in SWITZERLAND.

The ultimate holding company of the Subject is MCCORMICK & CO. INC., a company incorporated in UNITED STATES.

 

Share Capital History

Date

Issue & Paid Up Capital

12/03/2015

SGD 157,836,993.84

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

MCCORMICK SWITZERLAND GMBH

9, STEINACKERSTRASSE, KUSNACHT, 8700, SWITZERLAND.

T10UF3511A

5,668,449.00

100.00

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

------

5,668,449.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

(%)

As At

INDIA

KOHINOOR SPECIALTY FOODS INDIA PVT. LTD.

85.00

30/11/2013

CHINA

MCCORMICK (WUHAN) FOOD CO,. LTD

70.00

30/11/2013



DIRECTORS


DIRECTOR 1

 

Name Of Subject

:

KEITH EDWARD GIBBONS

Address

:

51, HAZELDEN GROVE, LONDON, ONTARIO, N6H 5A1, CANADA.

IC / PP No

:

GB728880

Nationality

:

CANADIAN

Date of Appointment

:

15/04/2014

 

DIRECTOR 2

 

Name Of Subject

:

LEE HWEI FONG

Address

:

18C, HOLLAND DRIVE, 16-435, 274018, SINGAPORE.

IC / PP No

:

S2553329A

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/09/1995

 

DIRECTOR 3

 

Name Of Subject

:

RUSSELL EVES

Address

:

2/53, BAY ROAD SANDRINGHAM, VICTORIA, 3191, AUSTRALIA.

IC / PP No

:

E4041638

Nationality

:

AUSTRALIAN

Date of Appointment

:

01/09/2004



MANAGEMENT

 

 

 

1)

Name of Subject

:

RUSSELL EVES

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LEE HWEI FONG

IC / PP No

:

S2553329A

Address

:

18C, HOLLAND DRIVE, 16-435, 274018, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

DBS BANK LTD

 

2)

Name

:

MIZUHO CORPORATE BANK LTD

 

 

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 againt 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

[

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

:

30 - 90 DAYS

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Products manufactured

:

SPICES

 

Total Number of Employees:

YEAR

2015

2014

GROUP

N/A

N/A

COMPANY

60

30

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of spices.

Subject engages in the following activities:

* mixing spices
* naturally sterilized spices, herbs, flavourings, batter and breader
coating for meats and vegetables, ingredients for processed meats
* mixing and blending of seasonings, dry marinades and coating
systems, inclusive of customized, made-to-order services
* provides r & d support for the above activities

products or services:
* food & beverage products
* food products
* spices


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6562653433

Current Telephone Number

:

65-62653433

Match

:

YES

Address Provided by Client

:

4 ENTERPRISES ROAD URONGI SINGAPORE 629816

Current Address

:

4 ENTERPRISE ROAD,JURONG, 629816, SINGAPORE.

Match

:

YES

 

Other Investigations


On 10th March 2015 we contacted one of the staff from the Subject and he provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

1.07%

]

Return on Net Assets

:

Unfavourable

[

1.31%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.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

:

Unfavourable

[

88 Days

]

Debtor Ratio

:

Favourable

[

26 Days

]

Creditors Ratio

:

Favourable

[

27 Days

]

The Subject could be incurring higher holding cost. As its capital was tied up in stocks, it could face liquidity problems. 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

:

Unfavourable

[

0.33 Times

]

Current Ratio

:

Unfavourable

[

0.81 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.38 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject's performance deteriorated over the years with lower turnover and profit. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : LIMITED

 

 

 

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)

(Source : Department of Statistics)



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 1970, the Subject is a Private Limited company, focusing on manufacturing of spices. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. The Subject have a strong capital position of SGD 157,836,994. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company 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. Being a moderate size company, the Subject has a total workforce of 60 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at SGD 191,796,702, 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.

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 normally.

 



PROFIT AND LOSS ACCOUNT

 

 

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

MCCORMICK INGREDIENTS SOUTHEAST ASIA PRIVATE LIMITED

 

Financial Year End

2013-11-30

2012-11-30

2011-11-30

2010-11-30

2009-11-30

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

SGD

SGD

SGD

SGD

SGD

TURNOVER

38,466,719

38,696,624

40,135,876

34,625,797

29,797,109

Other Income

832,821

500,074

-

-

-

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

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

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

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

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

Total Turnover

39,299,540

39,196,698

40,135,876

34,625,797

29,797,109

Costs of Goods Sold

(25,607,902)

(26,439,001)

(26,448,085)

-

-

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

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

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

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

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

Gross Profit

13,691,638

12,757,697

13,687,791

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

3,297,144

7,279,776

9,164,849

5,293,112

6,782,414

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

3,297,144

7,279,776

9,164,849

5,293,112

6,782,414

Taxation

(1,239,696)

(1,226,206)

(1,137,323)

(1,323,982)

(1,133,192)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

2,057,448

6,053,570

8,027,526

3,969,130

5,649,222

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

31,902,260

25,848,690

-

0

(5,649,222)

Prior year adjustment

-

-

17,821,164

(3,969,130)

-

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

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

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

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

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

As restated

31,902,260

25,848,690

17,821,164

(3,969,130)

(5,649,222)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

33,959,708

31,902,260

25,848,690

-

0

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

33,959,708

31,902,260

25,848,690

-

0

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

-

-

229,988

-

-

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

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

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

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

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

-

-

229,988

-

-

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

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

 

 

 

BALANCE SHEET

 

 

MCCORMICK INGREDIENTS SOUTHEAST ASIA PRIVATE LIMITED

 

ASSETS EMPLOYED:

FIXED ASSETS

2,312,768

1,742,835

1,876,112

48,844,444

672,462

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

206,108,732

80,950,893

80,950,919

-

-

Associated companies

46,965,214

46,965,214

46,965,214

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

253,073,946

127,916,107

127,916,133

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

255,386,714

129,658,942

129,792,245

48,844,444

672,462

Stocks

9,284,720

9,305,888

18,664,669

-

-

Trade debtors

2,762,854

2,268,623

3,964,522

-

-

Other debtors, deposits & prepayments

59,854

127,945

187,249

-

-

Amount due from holding company

42,745

60,116

40,335

-

-

Amount due from related companies

2,400,735

1,899,824

2,605,898

-

-

Cash & bank balances

1,078,625

750,375

442,989

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

15,629,533

14,412,771

25,905,662

14,092,625

21,354,053

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

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

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

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

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

TOTAL ASSET

271,016,247

144,071,713

155,697,907

62,937,069

22,026,515

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

1,897,513

518,041

1,329,542

-

-

Other creditors & accruals

1,957,681

1,633,898

1,361,646

-

-

Bank overdraft

13,335,594

21,744,526

39,255,278

-

-

Amounts owing to holding company

511,481

306,988

113,371

-

-

Amounts owing to related companies

221,932

223,705

87,182

-

-

Provision for taxation

1,256,135

1,207,174

1,118,308

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

19,180,336

25,634,332

43,265,327

40,457,687

3,641,314

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(3,550,803)

(11,221,561)

(17,359,665)

(26,365,062)

17,712,739

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

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

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

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

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

TOTAL NET ASSETS

251,835,911

118,437,381

112,432,580

22,479,382

18,385,201

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

157,836,994

86,357,366

86,357,366

157,836,994

157,836,994

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

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

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

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

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

TOTAL SHARE CAPITAL

157,836,994

86,357,366

86,357,366

157,836,994

157,836,994

Retained profit/(loss) carried forward

33,959,708

31,902,260

25,848,690

0

0

Others

-

-

-

(135,482,663)

(139,451,793)

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

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

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

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

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

TOTAL RESERVES

33,959,708

31,902,260

25,848,690

(135,482,663)

(139,451,793)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

191,796,702

118,259,626

112,206,056

22,354,331

18,385,201

Other long term borrowings

59,851,305

-

-

-

-

Deferred taxation

187,904

177,755

226,524

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

60,039,209

177,755

226,524

125,051

0

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

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

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

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

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

251,835,911

118,437,381

112,432,580

22,479,382

18,385,201

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

MCCORMICK INGREDIENTS SOUTHEAST ASIA PRIVATE LIMITED

 

TYPES OF FUNDS

Cash

1,078,625

750,375

442,989

-

-

Net Liquid Funds

(12,256,969)

(20,994,151)

(38,812,289)

-

-

Net Liquid Assets

(12,835,523)

(20,527,449)

(36,024,334)

(26,365,062)

17,712,739

Net Current Assets/(Liabilities)

(3,550,803)

(11,221,561)

(17,359,665)

(26,365,062)

17,712,739

Net Tangible Assets

251,835,911

118,437,381

112,432,580

22,479,382

18,385,201

Net Monetary Assets

(72,874,732)

(20,705,204)

(36,250,858)

(26,490,113)

17,712,739

BALANCE SHEET ITEMS

Total Borrowings

73,186,899

21,744,526

39,255,278

-

-

Total Liabilities

79,219,545

25,812,087

43,491,851

40,582,738

3,641,314

Total Assets

271,016,247

144,071,713

155,697,907

62,937,069

22,026,515

Net Assets

251,835,911

118,437,381

112,432,580

22,479,382

18,385,201

Net Assets Backing

191,796,702

118,259,626

112,206,056

22,354,331

18,385,201

Shareholders' Funds

191,796,702

118,259,626

112,206,056

22,354,331

18,385,201

Total Share Capital

157,836,994

86,357,366

86,357,366

157,836,994

157,836,994

Total Reserves

33,959,708

31,902,260

25,848,690

(135,482,663)

(139,451,793)

LIQUIDITY (Times)

Cash Ratio

0.06

0.03

0.01

-

-

Liquid Ratio

0.33

0.20

0.17

-

-

Current Ratio

0.81

0.56

0.60

0.35

5.86

WORKING CAPITAL CONTROL (Days)

Stock Ratio

88

88

170

-

-

Debtors Ratio

26

21

36

-

-

Creditors Ratio

27

7

18

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.38

0.18

0.35

-

-

Liabilities Ratio

0.41

0.22

0.39

1.82

0.20

Times Interest Earned Ratio

0.00

0.00

40.85

-

-

Assets Backing Ratio

1.60

1.37

1.30

0.14

0.12

PERFORMANCE RATIO (%)

Operating Profit Margin

8.57

18.81

22.83

15.29

22.76

Net Profit Margin

5.35

15.64

20.00

11.46

18.96

Return On Net Assets

1.31

6.15

8.36

23.55

36.89

Return On Capital Employed

1.24

5.19

6.19

23.55

36.89

Return On Shareholders' Funds/Equity

1.07

5.12

7.15

17.76

30.73

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.67

UK Pound

1

Rs.93.16

Euro

1

Rs.66.42

 

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.