MIRA INFORM REPORT

 

 

Report No. :

320400

Report Date :

02.05.2015

 

IDENTIFICATION DETAILS

 

Name :

ATLANTIC INDUSTRIAL & TRADING PTE. LTD.

 

 

Registered Office :

8, Eu Tong Sen Street, 22- 82, The Central, 059818

 

 

Country :

Singapore

 

 

Financials (as on) :

30.06.2014

 

 

Date of Incorporation :

10.03.2011

 

 

Com. Reg. No.:

201105859-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of agricultural commodity and metals.

 

 

No of Employees :

6 [2014]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No complaints

 

 

Litigation :

Clear

 

NOTES :

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

 

 

ECGC Country Risk Classification List – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

201105859-G

COMPANY NAME

:

ATLANTIC INDUSTRIAL & TRADING PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

10/03/2011

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

8, EU TONG SEN STREET, 22- 82, THE CENTRAL, 059818, SINGAPORE.

BUSINESS ADDRESS

:

8 EU TONG SEN STREET#22 - 82 THE CENTRAL, 059818, SINGAPORE.

TEL.NO.

:

65-62240427

FAX.NO.

:

65-62227010

EMAIL

:

CONTACT@ATLANTICGROUP.COM.SG

WEB SITE

:

WWW.ATLANTICGROUP.COM.SG

CONTACT PERSON

:

TAN SUAN TIU ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF AGRICULTURAL COMMODITY AND METALS

ISSUED AND PAID UP CAPITAL

:

1,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 1,148,889.00 

SALES

:

USD 1,125,582,152 [2014]

NET WORTH

:

USD 7,955,672 [2014]

STAFF STRENGTH

:

6 [2014]

BANKER (S)

 

UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

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

 

The Subject is principally engaged in the (as a / as an) trading of agricultural commodity and metals.

 

 

Share Capital History

 

Date

Issue & Paid Up Capital

17/12/2014

USD 1,148,889.00

 

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

 


Name

Address

IC/PP/Loc No

Shareholding

(%)

AMARILLA ALBERTO DANIEL +

63, PATERSON ROAD, 16-05, THE PATERSON, 238539, SINGAPORE.

G5694187N

800,000.00

80.00

SOUTH EAST ASIAN TRADING (FZE)

PO BOX 8683, SAIF-ZONE, SAIF PLUS Q1- 09-029/C, SHARJAH, UNITED ARAB EMIRATES.

T14UF0104

200,000.00

20.00

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

------

1,000,000.00

100.00

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

=====

 

+ Also Director

 

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

 



Local No

Country

Company

(%)

As At

SWITZERLAND

ATLANTIC INTERNATIONAL SA

100.00

30/06/2013

200916812W

SINGAPORE

NOVA ALPHA PTE. LTD.

100.00

30/06/2013

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

BRYAN TAN SUAN TIU

Address

:

1, SIN MING AVENUE, 15-05, FLAME TREE PARK, 575728, SINGAPORE.

IC / PP No

:

S7139320H

Nationality

:

SINGAPOREAN

Date of Appointment

:

17/07/2012

 

DIRECTOR 2

 

Name Of Subject

:

AMARILLA ALBERTO DANIEL

Address

:

63, PATERSON ROAD, 16-05, THE PATERSON, 238539, SINGAPORE.

IC / PP No

:

G5694187N

Nationality

:

ITALIAN

Date of Appointment

:

01/11/2011

 

 

MANAGEMENT

 

1)

Name of Subject

:

TAN SUAN TIU

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

TKNP INTERNATIONAL

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LIM CHIEW YEN

IC / PP No

:

S7602240B

Address

:

450, BUKIT PANJANG RING ROAD, 12-585, 670450, SINGAPORE.

 

 

2)

Company Secretary

:

BRYAN TAN SUAN TIU

IC / PP No

:

S7139320H

Address

:

1, SIN MING AVENUE, 15-05, FLAME TREE PARK, 575728, SINGAPORE.

 

 

BANKING

 

Banking relations are maintained principally with :

 

1)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201304112

20/03/2013

N/A

DBS BANK LTD.

-

Unsatisfied

C201304177

21/03/2013

N/A

DBS BANK LTD.

-

Unsatisfied

C201314119

18/10/2013

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

-

Unsatisfied

C201316332

06/12/2013

N/A

UNITED OVERSEAS BANK LIMITED

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT

 

* A check has been conducted in our databank against   the Subject whether the subject has been involved in any litigation.


No legal action was found in our databank.


No winding up petition was found in our databank.

 

 

PAYMENT RECORD

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A

 

The Subject refused to disclose it's supplier. 


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

:

LATIN AMERICA

Credit Term

:

N/A

Payment Mode

:

N/A

 

 

OPERATIONS

 

Goods Traded

:

AGRICULTURAL COMMODITY AND METALS

 

 

Total Number of Employees:

YEAR

2014

GROUP

N/A

 

COMPANY

6

 

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of agricultural commodity and metals. 

The Subject’s main bulk of trades are in agricultural products but not limited to these.


Metals and energy commodities have added to the total, and could potentially add-on other commodities depending on market demand. 

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62240427

Match

:

N/A

Address Provided by Client

:

8 EU TONG SEN STREET, 22-82, THE CENTRAL, SINGAPORE 059818

Current Address

:

8 EU TONG SEN STREET#22 - 82 THE CENTRAL, 059818, SINGAPORE.

Match

:

YES

 

Other Investigations

 

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

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2014

]

Return on Shareholder Funds

:

Favourable

[

31.74%

]

Return on Net Assets

:

Favourable

[

46.50%

]

 

The fluctuating turnover reflects the fierce competition among the existing and new market players.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

:

Nil

[

0 Days

]

Debtor Ratio

:

Favourable

[

11 Days

]

Creditors Ratio

:

Favourable

[

15 Days

]

 

As the Subject is a service oriented company, the Subject does not need to keep 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

[

1.16 Times

]

Current Ratio

:

Unfavourable

[

1.16 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

:

Acceptable

[

5.08 Times

]

Gearing Ratio

:

Favourable

[

0.06 Times

]

 

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. 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 :

 

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. 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. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. 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 : FAIR

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

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

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

 

CREDIT RISK EVALUATION & RECOMMENDATION


Incorporated in 2011, the Subject is a Private Limited company, focusing on trading of agricultural commodity and metals. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. A paid up capital of USD 1,148,889 allows the Subject to expand its business more comfortably. We considered that the Subject's business position in the market is much dependent on the efforts of its directors. 


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 small company, the Subject's business operation is supported by 6 employees. 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. 


Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. 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 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 USD 7,955,672, the Subject should be able to maintain its business in the near terms. 


Having a strong assets backing, the Subject possesses latent assets as collateral for further financial extension. Hence, it has good chance of getting loans if the needs arises. 


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 shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry. 


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

 

 

PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2014-06-30

2013-06-30

2012-06-30

2011-06-30

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

SUMMARY

Currency

USD

USD

USD

USD

TURNOVER

1,125,582,152

1,166,654,796

507,620,096

87,327,375

Other Income

67,328

129,544

109,293

-

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

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

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

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

Total Turnover

1,125,649,480

1,166,784,340

507,729,389

87,327,375

Costs of Goods Sold

(1,120,653,442)

(1,162,809,140)

(504,014,561)

-

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

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

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

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

Gross Profit

4,996,038

3,975,200

3,714,828

-

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

2,971,012

2,537,295

2,244,727

1,423,548

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

2,971,012

2,537,295

2,244,727

1,423,548

Taxation

(446,140)

(283,527)

(326,433)

(199,371)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

2,524,872

2,253,768

1,918,294

1,224,177

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

4,291,115

2,037,347

126,661

(1,097,516)

Prior year adjustment

-

-

840,686

-

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

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

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

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

As restated

4,291,115

2,037,347

967,347

(1,097,516)

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

6,815,987

4,291,115

2,885,641

126,661

DIVIDENDS - Ordinary (paid & proposed)

-

-

(848,294)

-

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

6,815,987

4,291,115

2,037,347

126,661

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

728,140

178,461

139,026

-

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

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

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

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

728,140

178,461

139,026

-

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

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

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

 

 

BALANCE SHEET

 

ASSETS EMPLOYED:

FIXED ASSETS

34,217

48,630

49,899

49,205

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

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

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

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

TOTAL LONG TERM ASSETS

34,217

48,630

49,899

49,205

Trade debtors

34,046,097

36,855,372

66,040,488

-

Other debtors, deposits & prepayments

22,900

33,379

8,918,597

-

Short term deposits

22,416,354

6,484,393

-

-

Amount due from subsidiary companies

-

-

1,661

-

Amount due from director

-

109,157

-

-

Cash & bank balances

1,627,435

1,899,951

1,541,156

-

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

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

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

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

TOTAL CURRENT ASSETS

58,112,786

45,382,252

76,501,902

62,772,174

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

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

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

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

TOTAL ASSET

58,147,003

45,430,882

76,551,801

62,821,379

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

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

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

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

CURRENT LIABILITIES

Trade creditors

46,832,263

39,460,313

66,664,037

-

Other creditors & accruals

74,860

139,880

86,120

-

Bank overdraft

500,000

-

-

-

Amounts owing to related companies

-

-

6,143,964

-

Amounts owing to director

-

-

7,711

-

Provision for taxation

367,523

406,942

479,753

-

Other liabilities

2,416,685

-

6,165

-

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

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

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

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

TOTAL CURRENT LIABILITIES

50,191,331

40,007,135

73,387,750

61,545,828

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

7,921,455

5,375,117

3,114,152

1,226,345

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

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

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

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

TOTAL NET ASSETS

7,955,672

5,423,747

3,164,051

1,275,551

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,148,889

1,148,889

1,148,889

1,148,889

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

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

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

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

TOTAL SHARE CAPITAL

1,148,889

1,148,889

1,148,889

1,148,889

Exchange equalisation/fluctuation reserve

(9,204)

(16,257)

(22,185)

-

Retained profit/(loss) carried forward

6,815,987

4,291,115

2,037,347

126,661

Others

-

-

-

0

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

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

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

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

TOTAL RESERVES

6,806,783

4,274,858

2,015,162

126,662

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

7,955,672

5,423,747

3,164,051

1,275,551

TOTAL LONG TERM LIABILITIES

-

-

-

0

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

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

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

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

7,955,672

5,423,747

3,164,051

1,275,551

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

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

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

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

 

 

FINANCIAL RATIO

 

TYPES OF FUNDS

Cash

24,043,789

8,384,344

1,541,156

-

Net Liquid Funds

23,543,789

8,384,344

1,541,156

-

Net Liquid Assets

7,921,455

5,375,117

3,114,152

1,226,346

Net Current Assets/(Liabilities)

7,921,455

5,375,117

3,114,152

1,226,346

Net Tangible Assets

7,955,672

5,423,747

3,164,051

1,275,551

Net Monetary Assets

7,921,455

5,375,117

3,114,152

1,226,346

BALANCE SHEET ITEMS

Total Borrowings

500,000

0

0

-

Total Liabilities

50,191,331

40,007,135

73,387,750

61,545,828

Total Assets

58,147,003

45,430,882

76,551,801

62,821,379

Net Assets

7,955,672

5,423,747

3,164,051

1,275,550

Net Assets Backing

7,955,672

5,423,747

3,164,051

1,275,551

Shareholders' Funds

7,955,672

5,423,747

3,164,051

1,275,551

Total Share Capital

1,148,889

1,148,889

1,148,889

1,148,889

Total Reserves

6,806,783

4,274,858

2,015,162

126,662

LIQUIDITY (Times)

Cash Ratio

0.48

0.21

0.02

-

Liquid Ratio

1.16

1.13

1.04

-

Current Ratio

1.16

1.13

1.04

1.02

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

-

Debtors Ratio

11

12

47

-

Creditors Ratio

15

12

48

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.06

0.00

0.00

-

Liabilities Ratio

6.31

7.38

23.19

48.25

Times Interest Earned Ratio

5.08

15.22

17.15

-

Assets Backing Ratio

6.92

4.72

2.75

1.11

PERFORMANCE RATIO (%)

Operating Profit Margin

0.26

0.22

0.44

1.63

Net Profit Margin

0.22

0.19

0.38

1.40

Return On Net Assets

46.50

50.07

75.34

111.60

Return On Capital Employed

43.75

50.07

75.34

111.60

Return On Shareholders' Funds/Equity

31.74

41.55

60.63

95.97

Dividend Pay Out Ratio (Times)

0.00

0.00

0.44

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.57

UK Pound

1

Rs.97.98

Euro

1

Rs.70.53

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.